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    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "IEP:OtherReservesAndRetainedEarningsExcludingProfitLossForReportingPeriodMember",
    "unit": "iso4217:EUR"
   }
  },
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    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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    "unit": "iso4217:EUR"
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  },
  "f28134": {
   "value": "236000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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  },
  "f28139": {
   "value": "-236000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
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  },
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
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    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
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   "value": "0",
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   "decimals": -3,
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    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "entity": "scheme:549300FLGHUKNZMHZN17",
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    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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   "value": "44033000",
   "decimals": -3,
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    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
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   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
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    "concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
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    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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  },
  "f28207": {
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   "decimals": -3,
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    "concept": "ifrs-full:IncreaseDecreaseThroughOtherDistributionsToOwners",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "period": "2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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    "unit": "iso4217:EUR"
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    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
   }
  },
  "f28241": {
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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  },
  "f28246": {
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2023-01-01T00:00:00",
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  "s8_notes__6__5": {
   "value": "6.5.1<span class=\"ff7\"> <span class=\"_ _1b\"> </span></span>Algemeen<span class=\"_ _b\"></span> 6.5.1.1<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Identifica<span class=\"_ _0\"></span>tie van de<span class=\"_ _b\"></span> gr<span class=\"_ _1\"></span>oep Iep Invest <span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls0\">, een <span class=\"_ _0\"></span>naam<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oze ve<span class=\"_ _0\"></span>nnootscha<span class=\"_ _0\"></span>p na<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Belg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sch <span class=\"_ _0\"></span>recht, <span class=\"_ _b\"></span>met maatsch<span class=\"_ _0\"></span>appel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jke ze<span class=\"_ _b\"></span>tel te <span class=\"_ _b\"></span>Noor<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>rlaan 139, <span class=\"_ _0\"></span>2030<span class=\"_ _b\"></span> </span></span>Antwerpen <span class=\"_ _16\"></span>en <span class=\"_ _14\"></span>met <span class=\"_ _15\"> </span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nem<span class=\"_ _0\"></span>ingsnum<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>er <span class=\"_ _16\"></span>0448.367<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span>256 <span class=\"_ _14\"></span>(RPR <span class=\"_ _15\"> </span>An<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>werpen, <span class=\"_ _16\"></span>afdel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _16\"> </span>Antwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>pen)<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span>De <span class=\"_ _15\"> </span>vennootschap<span class=\"_ _b\"></span> heeft haar<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hoofdkan<span class=\"_ _b\"></span>toor in Antwerpen<span class=\"_ _b\"></span>, Belgi\u00eb. Iep <span class=\"_ _b\"></span>Invest <span class=\"ls5\">nv</span> <span class=\"_ _9\"></span>is <span class=\"_ _b\"></span>een h<span class=\"_ _b\"></span>ol<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng. <span class=\"_ _b\"></span>Sinds <span class=\"_ _b\"></span>1999 <span class=\"_ _b\"></span>no<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eert <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vennootschap <span class=\"_ _9\"></span>aan <span class=\"_ _b\"></span>Euronext <span class=\"_ _b\"></span>Brussels <span class=\"_ _9\"></span>(IEP). <span class=\"_ _0\"></span>Alle <span class=\"_ _b\"></span>pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>smedede<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> en andere<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>informat<span class=\"_ _b\"></span>ie <span class=\"_ _1\"></span>zijn besch<span class=\"_ _b\"></span>ikbaar op <span class=\"_ _b\"></span>www.iepinves<span class=\"_ _0\"></span>t.be en www.euronex<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>.com. 6.5.1.2<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Rapporter<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsperiode De <span class=\"_ _16\"> </span>geconsol<span class=\"_ _0\"></span>ideerde <span class=\"_ _14\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>rrekening <span class=\"_ _16\"></span>van <span class=\"_ _16\"> </span>de <span class=\"_ _15\"> </span>vennootsc<span class=\"_ _0\"></span>hap<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>voor <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>boekjaar <span class=\"_ _16\"> </span>afgesloten<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _15\"> </span>31<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>decembe<span class=\"_ _b\"></span>r <span class=\"_ _15\"> </span>2022 <span class=\"_ _15\"> </span>heeft betrekking<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>v<span class=\"ff6\">ennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>haar <span class=\"_ _1\"></span>dochte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onderne<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>(samen \u2018de <span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>oep<span class=\"_ _b\"></span>\u2019 <span class=\"_ _e\"></span>genoemd<span class=\"_ _b\"></span>). <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>rekening<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>werd </span>opgesteld doo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> raad van<span class=\"_ _b\"></span> bestuur en op 17 apr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>l 2023 goedg<span class=\"_ _0\"></span>ekeu<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> pub<span class=\"_ _0\"></span>licatie.  De jaar<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening za<span class=\"_ _0\"></span>l op 24 mei<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2023 worden<span class=\"_ _b\"></span> voorgelegd aan<span class=\"_ _b\"></span> de algemene ve<span class=\"_ _b\"></span>rgadering van<span class=\"_ _b\"></span> aandeelhoude<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s. 6.5.1.3<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Alternatieve<span class=\"_ _0\"></span> presta<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iemaats<span class=\"_ _b\"></span>taven (APM) APM\u2019s <span class=\"_ _1\"></span>zijn <span class=\"_ _1\"></span>beg<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ippen <span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>niet i<span class=\"_ _1\"></span>n IFRS<span class=\"ff2\">-<span class=\"_ _1\"></span>normen worden <span class=\"_ _1\"></span>gede<span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>ieerd. <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>v<span class=\"ff6\">ennootschap gebruik<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>onders<span class=\"_ _0\"></span>taande APM\u2019s </span></span>om een mee<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>gede<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ailleerd en<span class=\"_ _b\"></span> transparanter<span class=\"_ _0\"></span> beeld wee<span class=\"_ _b\"></span>r te geven v<span class=\"_ _b\"></span>an de resultaten. Onderstaande<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tabe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> defin<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>eert de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>in di<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verslag<span class=\"_ _b\"></span> gebruikte <span class=\"ff6\">APM\u2019s</span>: EBITDA<span class=\"_ _b\"></span> Het <span class=\"_ _27\"> </span>r<span class=\"_ _1\"></span>esultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _27\"> </span>verkregen <span class=\"_ _27\"> </span>door <span class=\"_ _2a\"> </span>bij <span class=\"_ _27\"> </span>het <span class=\"_ _2a\"> </span>bed<span class=\"_ _0\"></span>rijfsresultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>de <span class=\"_ _27\"> </span>geboek<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>afsch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijvingen,<span class=\"_ _b\"></span> waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen, <span class=\"_ _1\"></span>voorzien<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>variatie <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e\u00eble<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>het <span class=\"_ _e\"></span>vastgoedp<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>rtf<span class=\"_ _1\"></span>olio <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>te <span class=\"_ _e\"></span>tellen en <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>eventue<span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>ugna<span class=\"_ _b\"></span>mes <span class=\"_ _b\"></span>va<span class=\"_ _1\"></span>n <span class=\"_ _9\"></span>deze <span class=\"_ _b\"></span>rubrieken <span class=\"_ _b\"></span>a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>te <span class=\"_ _9\"></span>trekken. <span class=\"_ _b\"></span>EBITDA <span class=\"_ _b\"></span>mee<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kelijke<span class=\"_ _b\"></span> o<span class=\"_ _0\"></span>perationele<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>estaties die een rechts<span class=\"_ _b\"></span>treekse inv<span class=\"_ _0\"></span>loed hebben op de<span class=\"_ _b\"></span> cashflow van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de venno<span class=\"_ _b\"></span>otschap. Reconci<span class=\"_ _0\"></span>liatie <span class=\"ff2 fs3\">(in k EUR<span class=\"_ _1\"></span>)</span> 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Bedrijfsresul<span class=\"_ _b\"></span>taat 2.005  18.159  Afschrijvingen<span class=\"_ _b\"></span>  3 <span class=\"ls0\"> </span>3 <span class=\"ls0\"> </span>Waardeve<span class=\"_ _0\"></span>rminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen -<span class=\"ls5\">222</span> -<span class=\"ls5\">84</span> Voorziening<span class=\"_ _0\"></span>en  238<span class=\"ls0\"> </span>-5 Variatie in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>  1.169  1.688  EBITDA<span class=\"_ _b\"></span> 3.193<span class=\"_ _b\"></span> 19.761<span class=\"_ _b\"></span> Aangepaste<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EBITD<span class=\"_ _0\"></span>A EBITDA <span class=\"_ _23\"> </span>gecorrigeerd <span class=\"_ _23\"> </span>voor <span class=\"_ _2b\"> </span>eenma<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ige <span class=\"_ _23\"> </span>(<span class=\"_ _1\"></span>uitzonder<span class=\"_ _0\"></span>lijke) <span class=\"_ _2b\"> </span>kasel<span class=\"_ _0\"></span>ementen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>Als <span class=\"_ _2b\"> </span>eenmal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge <span class=\"_ _2b\"> </span>(uitzonde<span class=\"_ _b\"></span>rlijke) kaselementen<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>worden<span class=\"_ _0\"></span> bes<span class=\"_ _0\"></span>chouwd<span class=\"_ _b\"></span> kosten<span class=\"_ _b\"></span> o<span class=\"_ _b\"></span>f opbrengs<span class=\"_ _b\"></span>ten <span class=\"_ _b\"></span>die ze<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> of <span class=\"_ _0\"></span>noo<span class=\"_ _b\"></span>it voo<span class=\"_ _b\"></span>rkomen <span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> dus<span class=\"_ _b\"></span> uitzonder<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>jk <span class=\"_ _b\"></span>zijn, o.m. inko<span class=\"_ _b\"></span>msten en <span class=\"_ _b\"></span>kosten <span class=\"_ _0\"></span>ingevolge he<span class=\"_ _b\"></span>t voe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en van <span class=\"_ _b\"></span>een rech<span class=\"_ _b\"></span>tszaak <span class=\"_ _b\"></span>en finaal <span class=\"_ _0\"></span>sluiten do<span class=\"_ _b\"></span>or dading <span class=\"_ _b\"></span>of ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>spraak e<span class=\"_ _0\"></span>n het verkrijgen van<span class=\"_ _b\"></span> tussenko<span class=\"_ _b\"></span>mst van de verzeke<span class=\"_ _b\"></span>ring ingevolge<span class=\"_ _b\"></span> br<span class=\"_ _1\"></span>and<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>natuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schade en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden<span class=\"_ _b\"></span> kosten. Reconci<span class=\"_ _0\"></span>liatie <span class=\"ff2 fs3\">(in k EUR<span class=\"_ _1\"></span>)<span class=\"fs1\"> </span></span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>EBITDA<span class=\"_ _b\"></span> 3.193<span class=\"_ _0\"></span> 19.761<span class=\"_ _b\"></span> Eenmalige kas<span class=\"_ _0\"></span>elemen<span class=\"_ _0\"></span>ten - -9.165 Aangepaste<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EBITD<span class=\"_ _b\"></span>A 3.193<span class=\"_ _0\"></span> 10.596<span class=\"_ _b\"></span> EBIT Bedrijfsresul<span class=\"_ _b\"></span>taat, <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>saldo van alle <span class=\"_ _1\"></span>ope<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ationele opbrengsten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>kosten.<span class=\"_ _1\"></span> EBIT <span class=\"_ _1\"></span>meet de operationele prestaties<span class=\"_ _0\"></span> of <span class=\"_ _b\"></span>\u2018<span class=\"_ _1\"></span>pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>forman<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie\u2019<span class=\"ff2\">, <span class=\"_ _b\"></span>meer b<span class=\"_ _b\"></span>epaald <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>resultaat<span class=\"_ _b\"></span> v<span class=\"_ _0\"></span>an <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>normale <span class=\"_ _b\"></span>bed<span class=\"_ _0\"></span>rijfsvoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing, i.e. <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>omzet <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>kosten <span class=\"_ _b\"></span>gemaak<span class=\"_ _b\"></span>t </span>om de omze<span class=\"_ _b\"></span>t te reali<span class=\"_ _1\"></span>se<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en.<span class=\"_ _b\"></span> Reconci<span class=\"_ _0\"></span>liatie <span class=\"ff2 fs3\">(in k EUR<span class=\"_ _1\"></span>)</span> 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Bedrijfsopb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engsten<span class=\"_ _b\"></span> 7.588<span class=\"_ _0\"></span> 32.895<span class=\"_ _b\"></span> Bedrijfskosten<span class=\"_ _b\"></span> -5.583 -14.736 EBIT 2.005<span class=\"_ _0\"></span> 18.159<span class=\"_ _b\"></span> Aangepaste<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EBIT<span class=\"_ _b\"></span> Het <span class=\"_ _10\"> </span>bed<span class=\"_ _b\"></span>rijf<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>resultaat <span class=\"_ _15\"> </span>gecor<span class=\"_ _b\"></span>rigeerd <span class=\"_ _15\"> </span>voor <span class=\"_ _15\"> </span>een<span class=\"_ _0\"></span>malige <span class=\"_ _16\"></span>(<span class=\"_ _1\"></span>uitzonder<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke) <span class=\"_ _16\"> </span>kas- <span class=\"_ _15\"> </span>en <span class=\"_ _10\"> </span>niet<span class=\"_ _b\"></span>-<span class=\"_ _1\"></span>kasele<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Als <span class=\"_ _15\"> </span>eenmalige (uitzonderlijke<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>kaselemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wo<span class=\"_ _0\"></span>rden beschouwd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kosten of opbren<span class=\"_ _b\"></span>gsten <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>ze<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>nooit<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voorko<span class=\"_ _b\"></span>men <span class=\"_ _1\"></span>en dus uitzonderli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>k <span class=\"_ _b\"></span>zijn<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>o.m.<span class=\"_ _b\"></span> inko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>sten<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>kosten <span class=\"_ _b\"></span>ingevolge<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>he<span class=\"_ _b\"></span>t <span class=\"_ _b\"></span>voeren <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> e<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> rech<span class=\"_ _b\"></span>tszaak <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>finaa<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>slu<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ten <span class=\"_ _b\"></span>doo<span class=\"_ _b\"></span>r <span class=\"_ _b\"></span>dading of <span class=\"_\"> </span>u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tspraak <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>het <span class=\"_\"> </span>v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>kri<span class=\"_ _0\"></span>jgen <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>tussenkoms<span class=\"_ _b\"></span>t <span class=\"_\"> </span>van<span class=\"_ _0\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>verzeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_\"> </span>inge<span class=\"_ _0\"></span>volge<span class=\"_ _b\"></span> <span class=\"_\"> </span>brand <span class=\"_\"> </span>o<span class=\"_ _b\"></span>f <span class=\"_\"> </span>natuurscha<span class=\"_ _b\"></span>de <span class=\"_\"> </span>en verbonden kos<span class=\"_ _0\"></span>ten.<span class=\"_ _b\"></span> Reconci<span class=\"_ _0\"></span>liatie <span class=\"ff2 fs3\">(in k EUR<span class=\"_ _1\"></span>)</span> 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>EBIT 2.005<span class=\"_ _0\"></span> 18.159<span class=\"_ _b\"></span> Eenmalige kas<span class=\"_ _0\"></span>elemen<span class=\"_ _0\"></span>ten - -9.165 Eenmalige n<span class=\"_ _b\"></span>iet-kaselementen<span class=\"_ _b\"></span> - - Aangepaste<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EBIT<span class=\"_ _b\"></span> 2.005<span class=\"_ _0\"></span> 8.994<span class=\"_ _0\"></span> Aangepast<span class=\"_ _0\"></span> resultaat<span class=\"_ _0\"></span> voor be<span class=\"_ _0\"></span>lastinge<span class=\"_ _b\"></span>n Het <span class=\"_ _10\"> </span>r<span class=\"_ _1\"></span>esultaat<span class=\"_ _b\"></span> <span class=\"_\"> </span>voo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>be<span class=\"_ _b\"></span>lasti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_\"> </span>ge<span class=\"_ _0\"></span>corr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>geerd<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>voor <span class=\"_ _10\"> </span>alle <span class=\"_\"> </span>e<span class=\"_ _b\"></span>enmalige<span class=\"_ _b\"></span> <span class=\"_\"> </span>(<span class=\"_ _1\"></span>u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>lijke) <span class=\"_ _11\"> </span>ele<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en. <span class=\"_ _11\"> </span>Als<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>eenma<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ige (uitzonderlijke<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>kaselemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wo<span class=\"_ _0\"></span>rden beschouwd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kosten of opbren<span class=\"_ _b\"></span>gsten <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>ze<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>nooit<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voorko<span class=\"_ _b\"></span>men <span class=\"_ _1\"></span>en dus uitzonderli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>k <span class=\"_ _b\"></span>zijn<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>o.m.<span class=\"_ _b\"></span> inko<span class=\"_ _b\"></span>msten <span class=\"_ _b\"></span>en<span class=\"_ _b\"></span> k<span class=\"_ _0\"></span>osten<span class=\"_ _b\"></span> ingev<span class=\"_ _0\"></span>olge<span class=\"_ _b\"></span> he<span class=\"_ _b\"></span>t <span class=\"_ _b\"></span>voeren<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>rech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>szaak <span class=\"_ _b\"></span>en<span class=\"_ _b\"></span> f<span class=\"_ _b\"></span>inaal <span class=\"_ _b\"></span>sluiten<span class=\"_ _b\"></span> do<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>r <span class=\"_ _0\"></span>dading of <span class=\"_\"> </span>u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tspraak <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>het <span class=\"_\"> </span>v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>krijgen <span class=\"_\"> </span>v<span class=\"_ _b\"></span>an <span class=\"_\"> </span>tussenk<span class=\"_ _b\"></span>omst <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de <span class=\"_ _11\"> </span>verzek<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>ing <span class=\"_ _11\"> </span>ingevolge<span class=\"_ _b\"></span> <span class=\"_\"> </span>brand <span class=\"_\"> </span>o<span class=\"_ _b\"></span>f <span class=\"_\"> </span>natuurschad<span class=\"_ _b\"></span>e <span class=\"_\"> </span>en verbonden kos<span class=\"_ _0\"></span>ten.<span class=\"_ _b\"></span> Reconci<span class=\"_ _0\"></span>liatie <span class=\"ff2 fs3\">(in k EUR<span class=\"_ _1\"></span>)</span> 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Aangepas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e EBIT 2.005<span class=\"_ _0\"></span> 8.994<span class=\"_ _0\"></span> Financieel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t -1.274 696<span class=\"ls0\"> </span>Eenmalige <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>inanci\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e opb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engsten - - Resultaa<span class=\"_ _0\"></span>t joint ventures<span class=\"_ _b\"></span> -<span class=\"ls5\">491</span> 120<span class=\"ls0\"> </span>Aangepast<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat voor <span class=\"_ _b\"></span>bel<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen<span class=\"_ _0\"></span> 240<span class=\"ls0\"> </span>9.810<span class=\"_ _0\"></span> 6.5.2<span class=\"ff7\"> <span class=\"_ _1b\"> </span></span>Samenva<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ting van de<span class=\"_ _b\"></span> belangrijks<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e gronds<span class=\"_ _0\"></span>lagen<span class=\"_ _0\"></span> voor f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eb<span class=\"_ _0\"></span>le ver<span class=\"_ _0\"></span>slaggeving 6.5.2.1<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Conformitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>sverk<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aring De f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eble <span class=\"_ _b\"></span>informatie<span class=\"_ _b\"></span> is opges<span class=\"_ _b\"></span>teld <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n ov<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>reenstemming<span class=\"_ _b\"></span> met d<span class=\"_ _b\"></span>e Int<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>national <span class=\"_ _b\"></span>Financial <span class=\"_ _b\"></span>Reporting <span class=\"_ _1\"></span>Standa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ds <span class=\"_ _b\"></span><span class=\"ff6\">(<span class=\"_ _1\"></span>\u2018IFRS\u2019<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span><span class=\"ff2 ls6\">, </span></span>opgesteld door <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Interna<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iona<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Account<span class=\"_ _0\"></span>ing <span class=\"_ _1\"></span>Standa<span class=\"_ _0\"></span>rds <span class=\"_ _1\"></span>Board (IAS<span class=\"_ _b\"></span>B)<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>en di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>EU zij<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>goedgek<span class=\"_ _b\"></span>eurd <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>binn<span class=\"_ _0\"></span>en de EU van k<span class=\"_ _b\"></span>racht <span class=\"_ _1\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn. 6.5.2.2<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Consolida<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iekring De term \u2018g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep\u2019 ve<span class=\"_ _b\"></span>rwijst naar Iep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff2 ls5\">nv<span class=\"ls0\"> en zijn doch<span class=\"_ _b\"></span>teronderne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ngen.<span class=\"_ _b\"></span>  </span></span>A. Integraal<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gecons<span class=\"_ _0\"></span>olideerde<span class=\"_ _b\"></span> participaties Naam Land 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Wijziging<span class=\"_ _b\"></span> (%) (%) t.o.v. vorig<span class=\"_ _b\"></span> boekjaar (%)<span class=\"ff3 fs1\"> </span>Voortgezette<span class=\"_ _b\"></span> bedrijfsactiv<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>teiten<span class=\"_ _0\"></span> Iep Invest nv<span class=\"_ _b\"></span> BE<span class=\"ls0\"> </span>100,00<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> - Accentis nv<span class=\"_ _0\"></span> BE<span class=\"ls0\"> </span>67,<span class=\"ls5\">25</span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Prope<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>y<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Interna<span class=\"_ _0\"></span>tional nv BE<span class=\"ls0\"> </span>67,25<span class=\"_ _b\"></span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Prope<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>y<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Overpel<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> nv BE<span class=\"ls0\"> </span>67,25<span class=\"_ _b\"></span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Ver<span class=\"_ _b\"></span>walt<span class=\"_ _1\"></span>ungs<span class=\"_ _b\"></span> GmbH DE<span class=\"_ _0\"></span><span class=\"ls0\"> </span>67,25<span class=\"_ _b\"></span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Deve<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>op<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent s.r.o<span class=\"_ _0\"></span>. [1] SLO - 66,99<span class=\"_ _b\"></span> -<span class=\"ls5\">66</span>,<span class=\"_ _1\"></span>99<span class=\"_ _b\"></span> Be\u00ebindigde be<span class=\"_ _b\"></span>drijfsac<span class=\"_ _0\"></span>tiviteiten SpaceChec<span class=\"_ _b\"></span>ker<span class=\"_ _1\"></span> nv [2<span class=\"_ _b\"></span>] BE<span class=\"ls0\"> </span>- 100,00<span class=\"_ _b\"></span> -100,00 [1] <span class=\"ls14\">Op <span class=\"_ _b\"></span><span class=\"ls0\">4 <span class=\"_ _b\"></span><span class=\"ls1\">nov<span class=\"_ _1\"></span><span class=\"ls0\">ember <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>22 werd <span class=\"_ _b\"></span>1<span class=\"_ _1\"></span>00% <span class=\"_ _b\"></span>van de <span class=\"_ _b\"></span>aan<span class=\"_ _1\"></span>delen <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>an de <span class=\"_ _b\"></span>inact<span class=\"_ _1\"></span>ieve vennoots<span class=\"_ _1\"></span>chap <span class=\"_ _b\"></span>Ac<span class=\"_ _1\"></span>centis<span class=\"_ _1\"></span> Development s.r.o., <span class=\"_ _b\"></span>een dochtervennoots<span class=\"_ _1\"></span>chap<span class=\"_ _1\"></span> </span></span></span></span>van Ac<span class=\"_ _1\"></span>centis<span class=\"_ _1\"></span> Property I<span class=\"_ _1\"></span>nternational nv<span class=\"_ _1\"></span>, v<span class=\"_ _1\"></span>erkocht. [2] Eind 2010 werd <span class=\"_ _b\"></span>bes<span class=\"_ _1\"></span>loten om de activiteiten per 30 <span class=\"_ _b\"></span>juni 2011 stop te <span class=\"_ _0\"></span>zetten. Voor 2<span class=\"_ _b\"></span>010 en volgende <span class=\"_ _b\"></span>boek<span class=\"_ _1\"></span>jar<span class=\"_ _1\"></span>en werd de <span class=\"_ _b\"></span>balans opgen<span class=\"_ _1\"></span>ome<span class=\"_ _1\"></span>n in de rubriek <span class=\"_ _1\"></span>be\u00ebindigde act<span class=\"_ _1\"></span>iviteit<span class=\"_ _1\"></span>en v<span class=\"_ _1\"></span>an het segm<span class=\"_ _1\"></span>ent Other. <span class=\"_ _1\"></span>Eind okt<span class=\"_ _1\"></span>ober 2022 w<span class=\"_ _1\"></span>erd de participatie <span class=\"_ _1\"></span>SpaceC<span class=\"_ _1\"></span>heck<span class=\"_ _1\"></span>er nv gedeconsolideerd als<span class=\"_ _e\"></span> gevolg v<span class=\"_ _1\"></span>an de f<span class=\"_ _1\"></span>inale sluit<span class=\"_ _1\"></span>ing van de <span class=\"_ _1\"></span>vereffening bij <span class=\"_ _1\"></span>vonnis <span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span>d. 18 <span class=\"_ _1\"></span>oktober 2022.<span class=\"fs1\"> </span>B. Participa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies<span class=\"_ _0\"></span> geconsolidee<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a ve<span class=\"_ _0\"></span>rmogens<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>utatie Naam Land Ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngs-20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Wijziging<span class=\"_ _b\"></span> nummer (%) (%) t.o.v. vorig<span class=\"_ _b\"></span> boekjaar (%)<span class=\"ff3 fs1\"> </span>Clubhotel <span class=\"_ _b\"></span>G<span class=\"_ _1\"></span>esellscha<span class=\"_ _b\"></span>ft <span class=\"_ _1\"></span>mbH<span class=\"_ _b\"></span> AT<span class=\"ls0\"> </span>FB133181f<span class=\"_ _b\"></span> 50,00<span class=\"_ _0\"></span> 50,00<span class=\"_ _0\"></span> - 6.5.2.3<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Rapporter<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsmunt De <span class=\"_\"> </span>bedr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jven<span class=\"_ _b\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span>g<span class=\"_ _b\"></span>roep <span class=\"_\"> </span>voe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>hun <span class=\"_\"> </span>boek<span class=\"_ _b\"></span>houding <span class=\"_\"> </span>in<span class=\"_ _b\"></span> <span class=\"_\"> </span>de <span class=\"_\"> </span>val<span class=\"_ _b\"></span>uta <span class=\"_\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>landen <span class=\"_ _11\"> </span>waa<span class=\"_ _0\"></span>rin <span class=\"_\"> </span>ze <span class=\"_ _11\"> </span>zijn <span class=\"_ _29\"> </span>opgerich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> geregistree<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. <span class=\"_ _14\"></span>De <span class=\"_ _16\"></span>geconso<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ideerde <span class=\"_ _14\"></span>jaar<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening <span class=\"_ _14\"></span>is <span class=\"_ _16\"></span>opges<span class=\"_ _b\"></span>tel<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>euro\u2019s, <span class=\"_ _16\"></span>de <span class=\"_ _e\"></span>f<span class=\"_ _1\"></span>unctione<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>en <span class=\"_ _16\"> </span>presenta<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>eva<span class=\"_ _b\"></span>lut<span class=\"_ _1\"></span>a <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> groep. 6.5.2.4<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Consolida<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieprincipes<span class=\"_ _0\"></span> De <span class=\"_ _b\"></span>bedrijven <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>groep <span class=\"_ _b\"></span>voeren <span class=\"_ _b\"></span>hun <span class=\"_ _b\"></span>boekhou<span class=\"_ _0\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenste<span class=\"_ _b\"></span>mming <span class=\"_ _b\"></span>met <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>wettelijke voorsch<span class=\"_ _b\"></span>riften v<span class=\"_ _b\"></span>an d<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>landen waarin <span class=\"_ _b\"></span>ze z<span class=\"_ _b\"></span>ijn <span class=\"_ _b\"></span>opgerich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>ger<span class=\"_ _1\"></span>eg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>streerd<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Er <span class=\"_ _b\"></span>zij<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> bep<span class=\"_ _0\"></span>aalde <span class=\"_ _b\"></span>aanpass<span class=\"_ _0\"></span>inge<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>enkelvoudige <span class=\"_ _b\"></span>jaarreken<span class=\"_ _b\"></span>ingen <span class=\"_ _b\"></span>geboekt om <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>geconso<span class=\"_ _b\"></span>lideerde <span class=\"_ _18\"> </span>jaarreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>te <span class=\"_ _18\"> </span>pr<span class=\"_ _1\"></span>esen<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>in <span class=\"_ _18\"> </span>overeen<span class=\"_ _0\"></span>stemming <span class=\"_ _18\"> </span>met <span class=\"_ _18\"> </span>IFRS<span class=\"_ _0\"></span>.<span class=\"_ _e\"></span> <span class=\"_ _1c\"> </span>De<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>boekho<span class=\"_ _b\"></span>udkundige verwerkingsp<span class=\"_ _0\"></span>rincipes<span class=\"_ _b\"></span> zi<span class=\"_ _1\"></span>jn con<span class=\"_ _0\"></span>sistent <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oegepas<span class=\"_ _0\"></span>t tijdens<span class=\"_ _b\"></span> de gehele <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>elev<span class=\"_ _0\"></span>ante pe<span class=\"_ _0\"></span>riode.<span class=\"_ _1\"></span> De <span class=\"_ _1\"></span>geconso<span class=\"_ _0\"></span>lideerde<span class=\"_ _b\"></span> j<span class=\"_ _1\"></span>aarrekening<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>werd<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>opgemaak<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>op basis van de historische<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>kostp<span class=\"_ _0\"></span>rijsmethod<span class=\"_ _0\"></span>e. Alle uitzonder<span class=\"_ _1\"></span>ing<span class=\"ls5\">en </span>op de histor<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche kos<span class=\"_ _b\"></span>tprijsmethode <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>toege<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _0\"></span>t in de hie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nav<span class=\"_ _b\"></span>olgende<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ringsregels. De <span class=\"_ _e\"></span>re\u00eble <span class=\"_ _e\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _e\"></span>activa<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>pass<span class=\"_ _b\"></span>iva <span class=\"_ _14\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>niet <span class=\"_ _e\"></span>materieel <span class=\"_ _e\"></span>verschil<span class=\"_ _0\"></span>lend<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>nominale<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>tenzij anders ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>meld.<span class=\"_ _b\"></span>  De groep heef<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r de presenta<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie van de kas<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>roomtabe<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>gekozen<span class=\"_ _b\"></span> voor de indi<span class=\"_ _b\"></span>recte methode. De <span class=\"_ _13\"> </span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>rr<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>is<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>opgesteld<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>gecons<span class=\"_ _0\"></span>olideerde<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>bas<span class=\"_ _0\"></span>is. <span class=\"_ _13\"> </span>Bedr<span class=\"_ _0\"></span>ijfsentitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _13\"> </span>die <span class=\"_ _13\"> </span>voldoen <span class=\"_ _13\"> </span>aan<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>de<span class=\"_ _b\"></span>finitie <span class=\"_ _13\"> </span>van dochteronde<span class=\"_ _b\"></span>rneming <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>uiteengeze<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>F<span class=\"_ _0\"></span>RS <span class=\"_ _e\"></span>10 <span class=\"_ _1\"></span>\u2018Geconsol<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>deerde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _1\"></span>staten\u2019 <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>die <span class=\"_ _e\"></span>deel<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>uitmaken <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de groep <span class=\"_ _e\"></span>zijn <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>geconsol<span class=\"_ _b\"></span>ideerde <span class=\"_ _e\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>rr<span class=\"_ _1\"></span>ekening <span class=\"_ _14\"></span>vana<span class=\"_ _b\"></span>f <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>datum <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>zeggenscha<span class=\"_ _b\"></span>p <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _14\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gegaan<span class=\"_ _b\"></span> naar de bed<span class=\"_ _b\"></span>rij<span class=\"_ _1\"></span>veng<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep<span class=\"_ _b\"></span> I<span class=\"_ _1\"></span>ep<span class=\"_ _0\"></span> Invest <span class=\"ls5\">nv</span>, en wo<span class=\"_ _b\"></span>rden niet <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>anger<span class=\"_ _0\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _b\"></span>econsolideerde jaa<span class=\"_ _b\"></span>rrekening opg<span class=\"_ _0\"></span>enomen<span class=\"_ _b\"></span> vanaf de datum waarop<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>zeggens<span class=\"_ _b\"></span>chap eindigt. Zeggenschap<span class=\"_ _b\"></span> is <span class=\"_ _1\"></span>de macht hebb<span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>over <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>it, de <span class=\"_ _1\"></span>rech<span class=\"_ _0\"></span>ten hebben op de variabele <span class=\"_ _b\"></span>inkomsten u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t hoo<span class=\"_ _b\"></span>fde van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rokkenhe<span class=\"_ _b\"></span>id bij de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>entite<span class=\"_ _b\"></span>it en over<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>mogelijkheid<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>beschikken<span class=\"_ _b\"></span> de mach<span class=\"_ _b\"></span>t over de e<span class=\"_ _0\"></span>ntite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>gebruiken <span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>m de<span class=\"_ _b\"></span> hoogte<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span> var<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>abele<span class=\"_ _b\"></span> inko<span class=\"_ _0\"></span>msten <span class=\"_ _b\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>be\u00efnvloeden. <span class=\"_ _b\"></span>Saldi <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>transac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies <span class=\"_ _b\"></span>binnen <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> groep zijn <span class=\"_ _e\"></span>ge\u00eblim<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>neerd <span class=\"_ _1\"></span>bij <span class=\"_ _1\"></span>consolidatie<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>met <span class=\"_ _e\"></span>inbeg<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ip <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>niet<span class=\"_ _1\"></span>-gereal<span class=\"_ _0\"></span>iseerde<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>winsten <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liezen, t<span class=\"_ _1\"></span>enzij <span class=\"_ _1\"></span>niet<span class=\"_ _1\"></span>-gereal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>seerde<span class=\"_ _b\"></span> verliezen nie<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ecuperee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d kun<span class=\"_ _0\"></span>nen wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. De groep past<span class=\"_ _b\"></span> de volgende <span class=\"_ _b\"></span>met<span class=\"_ _1\"></span>hodes<span class=\"_ _b\"></span> toe voor de cons<span class=\"_ _b\"></span>olidatie van<span class=\"_ _b\"></span> zijn rekeningen<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> A. Integrale<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>consolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e Integrale <span class=\"_ _b\"></span>conso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie <span class=\"_ _b\"></span>wordt <span class=\"_ _9\"></span>toegepast <span class=\"_ _b\"></span>voor<span class=\"_ _b\"></span> die<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>vennootschappen<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>w<span class=\"_ _b\"></span>aar<span class=\"_ _1\"></span>in <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>derhe<span class=\"_ _0\"></span>id <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>stemrech<span class=\"_ _b\"></span>ten van <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _e\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _e\"></span>bezi<span class=\"_ _0\"></span>t, <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>waarover<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>groe<span class=\"_ _0\"></span>p <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>juridische <span class=\"_ _1\"></span>of f<span class=\"_ _1\"></span>eitelijke <span class=\"_ _1\"></span>con<span class=\"_ _0\"></span>trole<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>bezit.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Bij <span class=\"_ _e\"></span>dit<span class=\"_ _1\"></span> soort <span class=\"_ _15\"> </span>consol<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>datie <span class=\"_ _16\"></span>worden <span class=\"_ _14\"></span>alle <span class=\"_ _15\"> </span>activa <span class=\"_ _14\"></span>en <span class=\"_ _15\"> </span>passiva <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _15\"> </span>betrokke<span class=\"_ _b\"></span>n <span class=\"_ _15\"> </span>dochteronde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nem<span class=\"_ _0\"></span>ing <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>rekeningen <span class=\"_ _16\"> </span>van <span class=\"_ _15\"> </span>de<span class=\"_ _b\"></span> moedermaatsch<span class=\"_ _b\"></span>appij <span class=\"_\"> </span>o<span class=\"_ _b\"></span>pgenomen <span class=\"_ _11\"> </span>ter <span class=\"_ _11\"> </span>vervang<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>inventa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iswaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _11\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>deelne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>. <span class=\"_\"> </span>In <span class=\"_\"> </span>vo<span class=\"_ _0\"></span>orko<span class=\"_ _0\"></span>mende gevallen leidt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>deze met<span class=\"_ _1\"></span>hode<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>ot het <span class=\"_ _1\"></span>vasts<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellen <span class=\"_ _1\"></span>van een consolida<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieversch<span class=\"_ _0\"></span>il en <span class=\"_ _1\"></span>tot het erkennen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>aandeel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _23\"> </span>belangen<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>van <span class=\"_ _23\"> </span>derden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>Op<span class=\"_ _b\"></span> <span class=\"_ _2b\"> </span>dezelfde<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>wijze <span class=\"_ _23\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _22\"> </span>de <span class=\"_ _23\"> </span>posten<span class=\"_ _b\"></span> <span class=\"_ _2b\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>resultaten<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _2b\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>de dochteronde<span class=\"_ _b\"></span>rnemingen <span class=\"_ _1\"></span>opgeteld<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>bij <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>moede<span class=\"_ _0\"></span>rmaatschap<span class=\"_ _b\"></span>pij <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>wordt <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat <span class=\"_ _1\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _1\"></span>boekjaa<span class=\"_ _0\"></span>r <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de gecons<span class=\"_ _0\"></span>olideerde ondernemingen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>opgedee<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de moedermaatschappi<span class=\"_ _b\"></span>j <span class=\"_ _e\"></span>en het <span class=\"_ _1\"></span>aandeel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van derden.<span class=\"_ _0\"></span> De <span class=\"_ _11\"> </span>onderlinge<span class=\"_ _b\"></span> <span class=\"_\"> </span>reken<span class=\"_ _b\"></span>ingen <span class=\"_ _11\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>ver<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>wo<span class=\"_ _b\"></span>rden <span class=\"_ _11\"> </span>weggelaten<span class=\"_ _b\"></span> <span class=\"_\"> </span>i<span class=\"_ _b\"></span>n <span class=\"_\"> </span>de <span class=\"_ _10\"> </span>consolidat<span class=\"_ _b\"></span>ie. <span class=\"_\"> </span>Indien<span class=\"_ _b\"></span> <span class=\"_\"> </span>e<span class=\"_ _0\"></span>en <span class=\"_ _11\"> </span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _11\"> </span>b<span class=\"_ _b\"></span>ij overname <span class=\"_ _b\"></span>vo<span class=\"_ _0\"></span>ldoet <span class=\"_ _b\"></span>aan de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>criteria <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>als <span class=\"_ _b\"></span>aangehouden <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r v<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rkoop<span class=\"_ _b\"></span> te <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>geclass<span class=\"_ _b\"></span>ificeerd <span class=\"_ _b\"></span>ove<span class=\"_ _0\"></span>reenkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ig <span class=\"_ _b\"></span>IFRS<span class=\"_ _1\"></span> <span class=\"ls5\">5 </span>\u2018Vaste <span class=\"_ _b\"></span>act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va <span class=\"_ _b\"></span>aangehoud<span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>verkoop <span class=\"_ _b\"></span>en<span class=\"_ _b\"></span> b<span class=\"_ _0\"></span>e\u00eb<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ndigde<span class=\"_ _b\"></span> b<span class=\"_ _0\"></span>edrij<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>sactiviteiten\u2019<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>ze <span class=\"_ _b\"></span>vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gens <span class=\"_ _b\"></span>deze<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>andaa<span class=\"_ _b\"></span>rd <span class=\"_ _b\"></span>verwerk<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>B. Vermoge<span class=\"_ _0\"></span>nsmu<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atie <span class=\"_ _0\"></span>(<span class=\"ff8\">equity method<span class=\"_ _b\"></span><span class=\"ff2 ls7\">) <span class=\"ls0\"> </span></span></span>Deze <span class=\"_ _10\"> </span>methode <span class=\"_ _15\"> </span>w<span class=\"_ _1\"></span>ordt<span class=\"_ _b\"></span> <span class=\"_\"> </span>toegepa<span class=\"_ _b\"></span>st <span class=\"_ _10\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>gevallen<span class=\"_ _b\"></span> <span class=\"_\"> </span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>nie<span class=\"_ _b\"></span>t <span class=\"_\"> </span>be<span class=\"_ _b\"></span>ant<span class=\"_ _1\"></span>wo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_\"> </span>aan <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>c<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>teria <span class=\"_ _10\"> </span>die <span class=\"_ _11\"> </span>ge<span class=\"_ _b\"></span>lden <span class=\"_ _11\"> </span>voor<span class=\"_ _b\"></span> <span class=\"_\"> </span>in<span class=\"_ _0\"></span>tegrale<span class=\"_ _b\"></span> consolidat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e. <span class=\"_ _e\"></span>Ze <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>toegepast<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>vennootschapp<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarin <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>conso<span class=\"_ _b\"></span>lidatie <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _e\"></span>onderne<span class=\"_ _0\"></span>ming <span class=\"_ _e\"></span>een participatie<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>heeft <span class=\"_\"> </span>en<span class=\"_ _0\"></span> <span class=\"_\"> </span>op <span class=\"_\"> </span>het <span class=\"_\"> </span>behee<span class=\"_ _b\"></span>r <span class=\"_\"> </span>waarvan<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>z<span class=\"_ _1\"></span>e <span class=\"_\"> </span>een <span class=\"_\"> </span>beduiden<span class=\"_ _b\"></span>de <span class=\"_ _29\"> </span>inv<span class=\"_ _0\"></span>loed <span class=\"_\"> </span>heeft<span class=\"_ _0\"></span>. <span class=\"_\"> </span>De <span class=\"_\"> </span>activa<span class=\"_ _0\"></span> <span class=\"_\"> </span>en <span class=\"_\"> </span>passiva<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>van<span class=\"_ _0\"></span> <span class=\"_\"> </span>de ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _15\"> </span>waarop <span class=\"_ _15\"> </span>de <span class=\"_ _16\"> </span>vermogensmu<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atie <span class=\"_ _15\"> </span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>oegepas<span class=\"_ _b\"></span>t, <span class=\"_ _15\"> </span>word<span class=\"_ _b\"></span>en <span class=\"_ _10\"> </span>niet <span class=\"_ _15\"> </span>in <span class=\"_ _10\"> </span>elke <span class=\"_ _16\"></span>rubriek <span class=\"_ _15\"> </span>van <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>geconso<span class=\"_ _b\"></span>lideerd overzicht <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _b\"></span>positie <span class=\"ff6\">opg<span class=\"_ _b\"></span>enomen,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>maar de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> \u2018dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>nemingen<span class=\"_ _b\"></span>\u2019 van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span><span class=\"ff2\">solide<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende <span class=\"_ _b\"></span>maatschapp<span class=\"_ _b\"></span>ij </span></span>wordt <span class=\"_ _16\"> </span>herwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>geconso<span class=\"_ _b\"></span>lideerde <span class=\"_ _14\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>staten, <span class=\"_ _16\"></span>zodanig<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>dat <span class=\"_ _15\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_ _16\"></span>aandeel<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_ _15\"> </span>eigen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>vermogen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>de ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>estie in <span class=\"_ _1\"></span>aanme<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>king <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _1\"></span>genomen<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span> <span class=\"_ _1\"></span>Het <span class=\"_ _1\"></span>gec<span class=\"_ _b\"></span>onsolideerd <span class=\"_ _1\"></span>totaal<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>esultaat <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>meldt<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>plaats<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _16\"> </span>ontvangen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>dividenden<span class=\"_ _b\"></span>, <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>aandee<span class=\"_ _b\"></span>l <span class=\"_ _16\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _14\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>gereal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>seerde<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>esultaten<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>vennootsch<span class=\"_ _0\"></span>ap<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>waarop<span class=\"_ _b\"></span> vermogens<span class=\"_ _b\"></span>mut<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie wordt <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oegepast<span class=\"_ _b\"></span>. 6.5.2.5<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Nieuwe en gew<span class=\"_ _b\"></span>ijzigde S<span class=\"_ _0\"></span>tandaarden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en Inte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>retatie toegepast doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de groep<span class=\"_ _b\"></span> De groep heef<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>gedu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> huidige boe<span class=\"_ _0\"></span>k<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aar alle nieuwe en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>herz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ene Stand<span class=\"_ _0\"></span>aarden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en Inte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>pretaties<span class=\"_ _0\"></span>, uitgevaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>digd<span class=\"_ _b\"></span> door <span class=\"_ _15\"> </span><span class=\"ls5\">de</span> <span class=\"_ _15\"> </span>I<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>ternat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>onal<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>Accounting <span class=\"_ _15\"> </span>Standa<span class=\"_ _b\"></span>rds <span class=\"_ _15\"> </span>Board <span class=\"_ _16\"> </span>(IASB) <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>het<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>I<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>ternationa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Financia<span class=\"_ _b\"></span>l <span class=\"_ _15\"> </span>Reporting <span class=\"_ _15\"> </span>Interp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>etat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ons Committee<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>(IFRIC)<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de IASB, <span class=\"_ _e\"></span>zoals<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>ondersch<span class=\"_ _b\"></span>reven <span class=\"_ _1\"></span>door <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Europ<span class=\"_ _b\"></span>ese <span class=\"_ _e\"></span>Unie, <span class=\"_ _e\"></span><span class=\"ls5\">di</span>e r<span class=\"_ _1\"></span>elevan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn <span class=\"_ _1\"></span>voor <span class=\"_ _1\"></span>zijn <span class=\"_ _1\"></span>activi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten en <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>kracht <span class=\"_ _e\"></span>zijn <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aar <span class=\"_ _e\"></span>dat <span class=\"_ _e\"></span>start<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>1 <span class=\"_ _e\"></span>januari <span class=\"_ _e\"></span>20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>2, <span class=\"_ _e\"></span>toegepast<span class=\"_ _0\"></span>. <span class=\"_ _e\"></span>De <span class=\"_ _e\"></span>groep <span class=\"_ _e\"></span>heeft<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>geen <span class=\"_ _e\"></span>nieuwe <span class=\"_ _1\"></span>IFRS<span class=\"_ _1\"></span>-richtlijnen <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oegepas<span class=\"_ _b\"></span>t die nog niet van krach<span class=\"_ _b\"></span>t waren in 2022.<span class=\"_ _b\"></span> De <span class=\"_ _e\"></span>volgende <span class=\"_ _1\"></span>nieuwe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>herziene <span class=\"_ _1\"></span>Standaa<span class=\"_ _0\"></span>rden <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Interp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>etaties<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>uitgevaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>digd <span class=\"_ _1\"></span>door <span class=\"_ _e\"></span><span class=\"ls5\">de</span> <span class=\"_ _e\"></span>IASB <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>IFRIC <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>zoals onderschreven<span class=\"_ _b\"></span> door de Eu<span class=\"_ _0\"></span>ropese Un<span class=\"_ _0\"></span>ie, zijn van krach<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> het hu<span class=\"_ _b\"></span>idige boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>: \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>FRS 16 Lease<span class=\"_ _0\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>ten: huurconcess<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in verband<span class=\"_ _b\"></span> met COVID-<span class=\"_ _1\"></span>19 na 30<span class=\"_ _b\"></span> juni 2021 <span class=\"ff6\">\u2013</span> Aanpass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>AS 16 Ma<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eri\u00eble<span class=\"_ _0\"></span> vaste act<span class=\"_ _b\"></span>iva: inkomsten ve<span class=\"_ _b\"></span>rkr<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> voor het beoog<span class=\"_ _b\"></span>de gebru<span class=\"_ _0\"></span>ik <span class=\"_ _e\"></span><span class=\"ff6\">\u2013</span> Aanp<span class=\"_ _0\"></span>assingen<span class=\"_ _b\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>AS <span class=\"_ _1\"></span>37 <span class=\"_ _1\"></span>Voorzieningen<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>voorwaarde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke <span class=\"_ _1\"></span>verplich<span class=\"_ _0\"></span>tingen <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>waar<span class=\"_ _b\"></span>delij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>activa<span class=\"_ _0\"></span>: <span class=\"_ _1\"></span>verlieslatende<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>kost </span></span>om het cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ac<span class=\"_ _0\"></span>t na te leven <span class=\"ff6\">\u2013</span> Aanpa<span class=\"_ _0\"></span>ssing<span class=\"ls5\">en<span class=\"_ _b\"></span><span class=\"ls0\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>FRS 3 Bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfsco<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bina<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies: <span class=\"_ _0\"></span>referenties naa<span class=\"_ _b\"></span>r het concep<span class=\"_ _b\"></span>tueel raam<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span><span class=\"ff6\">\u2013</span> Aanpassinge<span class=\"_ _0\"></span>n </span></span>Hun <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>oepassing<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>heeft <span class=\"_ _14\"></span>n<span class=\"_ _0\"></span>iet <span class=\"_ _e\"></span>geleid<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t <span class=\"_ _14\"></span>belang<span class=\"_ _b\"></span>rij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>wijzigingen <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>grondslagen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _e\"></span>verslagge<span class=\"_ _0\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de groep. 6.5.2.6<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Standaarden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en Inte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>retaties uitgevaa<span class=\"_ _b\"></span>rdigd m<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> nog nie<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kracht voor<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huid<span class=\"_ _0\"></span>ig boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aar De <span class=\"_ _15\"> </span>groep <span class=\"_ _15\"> </span>hee<span class=\"_ _0\"></span>ft <span class=\"_ _15\"> </span>ervoor <span class=\"_ _15\"> </span>gekozen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>om <span class=\"_ _15\"> </span>de <span class=\"_ _16\"> </span>volgende <span class=\"_ _15\"> </span>nieuwe<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Standa<span class=\"_ _b\"></span>arden, <span class=\"_ _15\"> </span>Interpreta<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies <span class=\"_ _15\"> </span>en <span class=\"_ _16\"> </span>Wijzigingen <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ie <span class=\"_ _15\"> </span>nog <span class=\"_ _15\"> </span>niet verplicht wa<span class=\"_ _0\"></span>ren voor<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>31 dece<span class=\"_ _b\"></span>mber 2022, niet v<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oegtijd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>g toe <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e pass<span class=\"_ _b\"></span>en: <span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>FRS 17 Ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zeker<span class=\"_ _0\"></span>ingscont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acten (toepas<span class=\"_ _0\"></span>baar voo<span class=\"_ _b\"></span>r de boekjaren<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>va<span class=\"_ _b\"></span>naf <span class=\"_ _1\"></span>1 janua<span class=\"_ _b\"></span>ri <span class=\"_ _1\"></span>2023) </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>FRS 17 Verzekeringscon<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en: initi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>toepassing<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van IFRS <span class=\"_ _1\"></span>17 en IFRS<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>9, vergelijkend<span class=\"_ _0\"></span>e info <span class=\"_ _14\"></span><span class=\"ff6\">\u2013<span class=\"_ _b\"></span><span class=\"ff2\"> <span class=\"_ _e\"></span>Aanpassinge<span class=\"_ _b\"></span>n </span></span></span></span>(toepasbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> voo<span class=\"_ _0\"></span>r boekjaren<span class=\"_ _b\"></span> vanaf 1 januar<span class=\"_ _b\"></span>i <span class=\"_ _1\"></span>2023) \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>AS <span class=\"_ _e\"></span>1 <span class=\"_ _e\"></span>Presentat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>jaarrekening<span class=\"_ _0\"></span>: <span class=\"_ _e\"></span>classificatie <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>verplicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>gen <span class=\"_ _14\"></span>kortlopen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>of <span class=\"_ _e\"></span>langlopend<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _e\"></span>langlopen<span class=\"_ _0\"></span>de </span></span>verplichtingen<span class=\"_ _b\"></span> met convenanten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ff6\">\u2013</span> Aanpassingen<span class=\"_ _b\"></span> (toepasbaar voo<span class=\"_ _b\"></span>r de boekjaren<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vanaf 1<span class=\"_ _0\"></span> januari 2024<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> maar<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>nog niet goedgekeu<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>b<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nnen de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EU) \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>AS 1 Presen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atie van de jaa<span class=\"_ _b\"></span>rrekening en IFRS practice state<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>2: <span class=\"_ _1\"></span>toelicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng van g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ondslagen voo<span class=\"_ _b\"></span>r financi\u00eble </span></span>verslaggeving<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ff6\">\u2013</span> Aanpass<span class=\"_ _b\"></span>ingen (toepasbaa<span class=\"_ _b\"></span>r voor de boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ren vana<span class=\"_ _0\"></span>f 1 janua<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i 2023) \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>AS <span class=\"_ _16\"></span>8 <span class=\"_ _14\"></span>Grondslage<span class=\"_ _b\"></span>n <span class=\"_ _16\"> </span>voor <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _14\"></span>verslaggev<span class=\"_ _b\"></span>ing, <span class=\"_ _16\"> </span>scha<span class=\"_ _0\"></span>ttingswijzig<span class=\"_ _b\"></span>ingen <span class=\"_ _14\"></span>en <span class=\"_ _16\"> </span>fouten: <span class=\"_ _16\"></span>de<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>initie <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>schattingen <span class=\"_ _10\"> </span><span class=\"ff6\">\u2013<span class=\"_ _b\"></span><span class=\"ff2\"> </span></span></span></span>Aanpass<span class=\"_ _0\"></span>ingen (toepasb<span class=\"_ _0\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> voor de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>boekja<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en vana<span class=\"_ _b\"></span>f <span class=\"_ _1\"></span>1 janua<span class=\"_ _b\"></span>ri 2023<span class=\"_ _1\"></span>) \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>AS12 <span class=\"_ _e\"></span>Winstbelast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen:<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Uitgestelde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>met <span class=\"_ _14\"></span>bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekking<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>tot <span class=\"_ _16\"></span>activa<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _14\"></span>passiva<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>die<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>voortvloeien<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>uit <span class=\"_ _14\"></span>\u00e9\u00e9n<span class=\"_ _b\"></span> </span></span>enkele transac<span class=\"_ _b\"></span>tie (toepasbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de boekja<span class=\"_ _b\"></span>ren vanaf 1<span class=\"_ _0\"></span> januari<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>20<span class=\"_ _0\"></span>23<span class=\"_ _1\"></span>) \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>FRS <span class=\"_ _1\"></span>16 Leaseovereenkoms<span class=\"_ _b\"></span>ten: <span class=\"_ _1\"></span>leaseverp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing in <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>sale and <span class=\"_ _1\"></span>leaseba<span class=\"_ _b\"></span>ck <span class=\"_ _14\"></span><span class=\"ff6\">\u2013</span> <span class=\"_ _1\"></span>Aanpassingen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>(toepasba<span class=\"_ _b\"></span>ar <span class=\"_ _1\"></span>voor </span></span>de boekjaren<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vanaf<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>1 januar<span class=\"_ _b\"></span>i <span class=\"_ _1\"></span>2024<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> maa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>nog<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>niet goedge<span class=\"_ _0\"></span>keurd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>binne<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>de EU<span class=\"_ _1\"></span>) De <span class=\"_ _10\"> </span>bovenver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>elde<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>nieuwe <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>herziende <span class=\"_ _16\"> </span>St<span class=\"_ _1\"></span>andaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>en <span class=\"_ _15\"> </span>Int<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rpr<span class=\"_ _0\"></span>etaties, <span class=\"_ _10\"> </span>die <span class=\"_ _10\"> </span>niet <span class=\"_ _15\"> </span>in <span class=\"_ _10\"> </span>deze <span class=\"_ _10\"> </span>j<span class=\"_ _e\"></span>aarrekening<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>toegepas<span class=\"_ _b\"></span>t werden, zul<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>moede<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk een <span class=\"_ _0\"></span>minima<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e impac<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>hebben<span class=\"_ _b\"></span> op de vol<span class=\"_ _b\"></span>gende boekjaren<span class=\"_ _1\"></span>. 6.5.2.7<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Waarderings<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>egels A<span class=\"ls3\">. </span>Bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfsco<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bina<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies - Goodw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ll (i) Bedrijfsco<span class=\"_ _b\"></span>mbinaties De <span class=\"_ _e\"></span>gecons<span class=\"_ _0\"></span>olideerde <span class=\"_ _1\"></span>jaarreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>bevat <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aten <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>bedrijfsc<span class=\"_ _b\"></span>ombinaties <span class=\"_ _e\"></span>volgens <span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>namemethod<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>. <span class=\"_ _e\"></span>In <span class=\"_ _15\"> </span>het gecons<span class=\"_ _0\"></span>olideerd <span class=\"_ _29\"> </span>ove<span class=\"_ _0\"></span>rzicht <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _29\"> </span>financi\u00eble <span class=\"_\"> </span>pos<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> <span class=\"_\"> </span>worden <span class=\"_\"> </span>de <span class=\"_\"> </span>identificee<span class=\"_ _0\"></span>rbare <span class=\"_\"> </span>activa, <span class=\"_\"> </span>de <span class=\"_\"> </span>verplichtingen <span class=\"_\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_\"> </span>de voorwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>delijke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verp<span class=\"_ _0\"></span>lichtingen<span class=\"_ _b\"></span> van de overgeno<span class=\"_ _b\"></span>men par<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ij<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opgenom<span class=\"_ _b\"></span>en t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> re\u00eble <span class=\"_ _b\"></span>waarde op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nameda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>De resultaten van de<span class=\"_ _b\"></span> overgenomen act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>vitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en worden opg<span class=\"_ _0\"></span>eno<span class=\"_ _b\"></span>men i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de geconsolidee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de resulta<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en vanaf<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de datum da<span class=\"_ _b\"></span>t de <span class=\"_ _1\"></span>controle werd<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>verworven<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>Voor <span class=\"_ _1\"></span>een bedrijfsco<span class=\"_ _0\"></span>mbinatie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e in f<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>tot <span class=\"_ _1\"></span>stand<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>komt, wordt <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>goodw<span class=\"_ _b\"></span>il<span class=\"_ _1\"></span>l berekend op de <span class=\"_ _14\"></span>verhoging <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>belang. <span class=\"_ _e\"></span>De <span class=\"_ _16\"> </span>invloed <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>wijziging <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>werkelijke <span class=\"_ _e\"></span>waarde <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>belang <span class=\"_ _16\"></span>dat <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>roep voordien aanh<span class=\"_ _b\"></span>iel<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> word<span class=\"_ _0\"></span>t niet ver<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> via goodw<span class=\"_ _b\"></span>ill.  (ii) Goodw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ll Goodwill<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _14\"></span>bedrag <span class=\"_ _e\"></span>waarmee <span class=\"_ _14\"></span>de <span class=\"_ _16\"> </span>verkrijg<span class=\"_ _b\"></span>ingsprijs <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>ove<span class=\"_ _b\"></span>rgenomen <span class=\"_ _14\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neming<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van <span class=\"_ _14\"></span>het groepsbelang<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ove<span class=\"_ _0\"></span>rgenomen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>dentificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>activa,<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verplichti<span class=\"_ _b\"></span>ngen <span class=\"_ _14\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>voorwa<span class=\"_ _0\"></span>ardeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verplichtingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>deze ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>overschrijdt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>acquisitieda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um. <span class=\"_ _1\"></span>De <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>krijg<span class=\"_ _0\"></span>ingsprij<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>omva<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>re\u00eble waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>identificeerba<span class=\"_ _b\"></span>re activa, <span class=\"_ _15\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onders<span class=\"_ _0\"></span>telde <span class=\"_ _15\"> </span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>uitgegeven <span class=\"_ _16\"> </span>eigenver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>og<span class=\"_ _b\"></span>ensinstr<span class=\"_ _1\"></span>u<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _0\"></span>. <span class=\"_ _15\"> </span>Good<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ill <span class=\"_ _16\"> </span>wordt <span class=\"_ _15\"> </span>geactivee<span class=\"_ _0\"></span>rd <span class=\"_ _15\"> </span>als immate<span class=\"_ _0\"></span>rieel <span class=\"_ _13\"> </span>vast <span class=\"_ _13\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ief <span class=\"_ _13\"> </span>en <span class=\"_ _12\"> </span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _13\"> </span>ten <span class=\"_ _13\"> </span>opz<span class=\"_ _b\"></span>ichte <span class=\"_ _13\"> </span>van <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>boekwaarde<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>wo<span class=\"_ _b\"></span>rden <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>w<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ns<span class=\"_ _e\"></span>t-<span class=\"ls5\">en</span>-verliesrekening<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>geb<span class=\"_ _0\"></span>oekt<span class=\"_ _b\"></span>. <span class=\"_ _18\"> </span>He<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>b<span class=\"_ _0\"></span>ed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>waa<span class=\"_ _b\"></span>rmee <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>waa<span class=\"_ _0\"></span>rde <span class=\"_ _13\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>het <span class=\"_ _13\"> </span>groepsbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>in <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>overgeno<span class=\"_ _b\"></span>men identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare <span class=\"_ _10\"> </span>activa<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>v<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>waardel<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rde <span class=\"_ _10\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>v<span class=\"_ _b\"></span>erkrijgings<span class=\"_ _b\"></span>prijs overschrijdt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wordt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>integraa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>t-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verwerk<span class=\"_ _b\"></span>t. B. Immate<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva Uitgaven<span class=\"_ _0\"></span> die bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hebben op<span class=\"_ _b\"></span> verworven<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>octrooien<span class=\"_ _b\"></span> en licentie<span class=\"_ _b\"></span>s w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geact<span class=\"_ _0\"></span>iveerd en <span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>nea<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>r afgesch<span class=\"_ _b\"></span>reven over de <span class=\"_ _b\"></span>gebruiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>die <span class=\"_ _0\"></span>oc<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rooien, <span class=\"_ _b\"></span>hande<span class=\"_ _b\"></span>lsmerken <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>licenties<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>nooit <span class=\"_ _b\"></span>over <span class=\"_ _b\"></span>meer <span class=\"_ _b\"></span>da<span class=\"_ _1\"></span>n 2<span class=\"_ _b\"></span>0 jaa<span class=\"_ _b\"></span>r.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Er <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>beoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deeld<span class=\"_ _b\"></span> of <span class=\"_ _1c\"> </span>dez<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>activa<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>een <span class=\"_ _18\"> </span>bijzonde<span class=\"_ _b\"></span>re <span class=\"_ _18\"> </span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _0\"></span>ring <span class=\"_ _18\"> </span>hebben<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>ondergaan <span class=\"_ _18\"> </span>telkens <span class=\"_ _18\"> </span>wannee<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>gebe<span class=\"_ _b\"></span>urtenissen <span class=\"_ _18\"> </span>of verandering<span class=\"_ _0\"></span>en <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>omstandigh<span class=\"_ _0\"></span>eden<span class=\"_ _b\"></span> <span class=\"_\"> </span>aangeven<span class=\"_ _b\"></span> <span class=\"_\"> </span>dat <span class=\"_ _11\"> </span>hun<span class=\"_ _b\"></span> <span class=\"_\"> </span>boekwaa<span class=\"_ _b\"></span>rde <span class=\"_\"> </span>missc<span class=\"_ _0\"></span>hien<span class=\"_ _b\"></span> <span class=\"_\"> </span>niet <span class=\"_ _11\"> </span>kan <span class=\"_ _11\"> </span>worden<span class=\"_ _0\"></span> <span class=\"_\"> </span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ealisee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. <span class=\"_ _11\"> </span>De afschrijving <span class=\"_ _0\"></span>van <span class=\"_ _b\"></span>immateri\u00eble <span class=\"_ _b\"></span>vaste ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva wo<span class=\"_ _b\"></span>rdt opge<span class=\"_ _0\"></span>nomen <span class=\"_ _b\"></span>in de <span class=\"_ _b\"></span>rubriek <span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>schrijvingen <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _b\"></span>van de winst-<span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span>. C. Vastgoedbe<span class=\"_ _0\"></span>legg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>tegen <span class=\"_ _14\"></span>histo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ische <span class=\"_ _e\"></span>kostprijs <span class=\"_ _e\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _14\"></span>onder <span class=\"_ _e\"></span>materi\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _14\"></span>activa.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Van <span class=\"_ _14\"></span>deze <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ege<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> wordt <span class=\"_ _11\"> </span>ech<span class=\"_ _b\"></span>ter <span class=\"_\"> </span>a<span class=\"_ _b\"></span>fgeweken<span class=\"_ _b\"></span> <span class=\"_\"> </span>ene<span class=\"_ _b\"></span>rzij<span class=\"_ _1\"></span>ds<span class=\"_ _b\"></span> <span class=\"_\"> </span>voo<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>vastgoed<span class=\"_ _0\"></span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eggingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>a<span class=\"_ _0\"></span>angehou<span class=\"_ _b\"></span>den <span class=\"_ _11\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>Accentis<span class=\"_ _b\"></span>, <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rvoor <span class=\"_ _11\"> </span>vo<span class=\"_ _b\"></span>lgens IAS 40 e<span class=\"_ _b\"></span>en opname <span class=\"_ _0\"></span>gebeu<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>tegen <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _b\"></span>waarde, en <span class=\"_ _b\"></span>anderzijds <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de vastgoed<span class=\"_ _b\"></span>beleggingen aang<span class=\"_ _b\"></span>ehouden<span class=\"_ _b\"></span> als act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va bestemd<span class=\"_ _b\"></span> <span class=\"_\"> </span>voor <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rkoop, <span class=\"_ _11\"> </span>waarvoo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>opname <span class=\"_\"> </span>gebeu<span class=\"_ _b\"></span>rt <span class=\"_ _11\"> </span>tegen <span class=\"_ _11\"> </span>bo<span class=\"_ _b\"></span>ekwaarde, <span class=\"_\"> </span>dan<span class=\"_ _b\"></span> <span class=\"_\"> </span>wel<span class=\"_ _b\"></span> <span class=\"_\"> </span>tegen<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_\"> </span>minus verkoopkos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en indien<span class=\"_ _b\"></span> deze waarde<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>age<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is dan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>boekwaa<span class=\"_ _b\"></span>rde.  Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> aangehouden doo<span class=\"_ _b\"></span>r Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s (i) Waa<span class=\"_ _0\"></span>rderingsme<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>hode<span class=\"_ _b\"></span> De va<span class=\"_ _0\"></span>stgoedbelegg<span class=\"_ _b\"></span>ingen en<span class=\"_ _b\"></span> gro<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e renova<span class=\"_ _b\"></span>tiewerken<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uitgevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d aan<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>vastgoedbeleggingen <span class=\"_ _9\"></span>w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> initieel <span class=\"_ _0\"></span>ge<span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d aan <span class=\"_ _15\"> </span>kostprijs<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>nadien<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd <span class=\"_ _15\"> </span>op <span class=\"_ _15\"> </span>bas<span class=\"_ _0\"></span>is <span class=\"_ _15\"> </span>van <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>e\u00eblewaa<span class=\"_ _b\"></span>rdemodel <span class=\"_ _16\"></span>(<span class=\"_ _e\"></span><span class=\"ff8\">fair <span class=\"_ _15\"> </span>value</span>). <span class=\"_ _16\"> </span>Ze <span class=\"_ _10\"> </span>vertegenwoo<span class=\"_ _b\"></span>rdigen <span class=\"_ _15\"> </span>de onroerende<span class=\"_ _b\"></span> goede<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> (terre<span class=\"_ _0\"></span>inen<span class=\"_ _b\"></span> en/of<span class=\"_ _b\"></span> gebouwen<span class=\"_ _b\"></span>) va<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> Accen<span class=\"_ _0\"></span>tis-<span class=\"_ _1\"></span>g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep<span class=\"_ _0\"></span> bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>emd<span class=\"_ _b\"></span> om <span class=\"_ _b\"></span>huurgelden<span class=\"_ _b\"></span> te<span class=\"_ _b\"></span> ontvangen<span class=\"_ _b\"></span> ee<span class=\"_ _b\"></span>rder dan ze zel<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> te geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiken<span class=\"_ _0\"></span> of te verkopen<span class=\"_ _b\"></span>. Vastgoed <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>gebouwd o<span class=\"_ _b\"></span>f on<span class=\"_ _0\"></span>twikkeld<span class=\"_ _b\"></span> voor<span class=\"_ _0\"></span> toeko<span class=\"_ _b\"></span>mstig ge<span class=\"_ _0\"></span>b<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uik <span class=\"_ _b\"></span>als v<span class=\"_ _0\"></span>astgoedbe<span class=\"_ _b\"></span>legging <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojectont<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>kkel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng) <span class=\"_ _b\"></span>wordt tevens opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ubriek <span class=\"_ _b\"></span>\u2018<span class=\"_ _1\"></span>Vastgoedbe<span class=\"_ _b\"></span>leggingen<span class=\"_ _b\"></span>\u2019<span class=\"_ _1\"></span> aan <span class=\"ff8\">f<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ir value<span class=\"ff2\">.<span class=\"_ _b\"></span> </span></span>Een <span class=\"_\"> </span>ex<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>ne<span class=\"_ _b\"></span> <span class=\"_\"> </span>onafhank<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span>ijke<span class=\"_ _b\"></span> <span class=\"_\"> </span>waarder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsdes<span class=\"_ _0\"></span>kundige<span class=\"_ _b\"></span> <span class=\"_\"> </span>met<span class=\"_ _b\"></span> <span class=\"_\"> </span>erkend<span class=\"_ _b\"></span>e <span class=\"_\"> </span>be<span class=\"_ _0\"></span>roepskwal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ficaties<span class=\"_ _b\"></span> <span class=\"_\"> </span>die<span class=\"_ _b\"></span> <span class=\"_\"> </span>beschikt <span class=\"_\"> </span>o<span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r <span class=\"_\"> </span>recen<span class=\"_ _0\"></span>te ervaring <span class=\"_ _10\"> </span>met <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>loca<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>catego<span class=\"_ _b\"></span>rie <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rderen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>vastg<span class=\"_ _b\"></span>oedbelegging<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>bepaal<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _10\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> portefeuille <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ins<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ens een<span class=\"_ _b\"></span>maal per jaar.<span class=\"_ _0\"></span>  De re\u00eble <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de is <span class=\"_ _1\"></span>gebasee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>marktwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dit is, <span class=\"_ _1\"></span>con<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>orm de definitie <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>re\u00eble waarde <span class=\"_ _1\"></span>vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gens IFRS 13, de gescha<span class=\"_ _0\"></span>tte p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs waa<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> een <span class=\"_ _b\"></span>regelmatige<span class=\"_ _b\"></span> transact<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e om<span class=\"_ _b\"></span> een <span class=\"_ _0\"></span>actief<span class=\"_ _b\"></span> te <span class=\"_ _b\"></span>verkopen <span class=\"_ _b\"></span>of een<span class=\"_ _0\"></span> verp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>chting <span class=\"_ _b\"></span>over <span class=\"_ _b\"></span>te dragen<span class=\"_ _b\"></span> zou plaatsvinden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>ussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>marktdeelnemers<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>ringsdatum i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>huidige <span class=\"_ _1\"></span>markto<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>andighede<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(dat <span class=\"_ _1\"></span>wil <span class=\"_ _1\"></span>zeggen een pr<span class=\"_ _1\"></span>ijs op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>verkoopma<span class=\"_ _b\"></span>rkt <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rderingsdatu<span class=\"_ _b\"></span>m <span class=\"_ _1\"></span>vanuit <span class=\"_ _1\"></span>het perspectie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>een marktdeelne<span class=\"_ _b\"></span>mer <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>het actief bezit of de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verschuld<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gd is)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Kosten<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _12\"> </span>herstellingen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>onde<span class=\"_ _b\"></span>rhoud <span class=\"_ _12\"> </span>van <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>vastgoed<span class=\"_ _0\"></span>bele<span class=\"_ _b\"></span>ggingen, <span class=\"_ _13\"> </span>alsook<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>eventue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>transactieko<span class=\"_ _0\"></span>sten<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>en<span class=\"_ _b\"></span> commissies<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aald<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>makelaars, <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gewoon<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gebracht<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>het <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esultaat<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>ogenblik<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _e\"></span>die kosten gemaak<span class=\"_ _b\"></span>t worden. (ii) Verantwoo<span class=\"_ _b\"></span>rdi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _0\"></span>toegepaste waa<span class=\"_ _b\"></span>rderingsme<span class=\"_ _0\"></span>thode De <span class=\"_ _14\"></span>schattingen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>worden <span class=\"_ _14\"></span>uitgevoe<span class=\"_ _b\"></span>rd <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>overeenste<span class=\"_ _b\"></span>mming <span class=\"_ _14\"></span>met <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>ric<span class=\"_ _b\"></span>ht<span class=\"_ _1\"></span>lijnen <span class=\"_ _14\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>13, <span class=\"_ _14\"></span>zijnde <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aan <span class=\"_ _14\"></span>f<span class=\"_ _14\"></span><span class=\"ff8\">air </span>value<span class=\"ff2\"> of re\u00eble waarde<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>De toegepa<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>e methode bes<span class=\"_ _b\"></span>taat erin om de mark<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de van een gebouw <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e bepalen doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de </span>kapitalisatie <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>huurinkomsten<span class=\"_ _b\"></span>, <span class=\"_ _14\"></span>w<span class=\"_ _1\"></span>aarb<span class=\"_ _0\"></span>ij <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>lopende <span class=\"_ _14\"></span>huurinko<span class=\"_ _b\"></span>msten <span class=\"_ _14\"></span>gekapitalisee<span class=\"_ _b\"></span>rd <span class=\"_ _14\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aan <span class=\"_ _16\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>marktconfo<span class=\"_ _b\"></span>rm rendemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _15\"> </span>Vervolgens<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>wordt <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>resulterende<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>kapitaal<span class=\"_ _b\"></span>waarde <span class=\"_ _15\"> </span>geco<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>rigeerd <span class=\"_ _16\"> </span>voor <span class=\"_ _16\"> </span>l<span class=\"_ _1\"></span>eegstand<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>datum<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>taxatie,<span class=\"_ _b\"></span> contractuee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>bepaa<span class=\"_ _b\"></span>lde <span class=\"_ _14\"></span>huurreduct<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es, <span class=\"_ _e\"></span>niet-recupereerba<span class=\"_ _b\"></span>re <span class=\"_ _14\"></span>kosten <span class=\"_ _e\"></span>en <span class=\"_ _14\"></span>onder- <span class=\"_ _e\"></span>of <span class=\"_ _14\"></span>overve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>huringen <span class=\"_ _e\"></span>t.o.v. <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>markthuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>, leidend <span class=\"_ _29\"> </span>tot<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>zogenaa<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>de <span class=\"_ _12\"> </span>invester<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngswaa<span class=\"_ _b\"></span>rde. <span class=\"_ _13\"> </span>Ten<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>slotte <span class=\"_ _29\"> </span>wordt <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>investe<span class=\"_ _0\"></span>ringswaarde <span class=\"_ _29\"> </span>verminderd<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>met <span class=\"_ _12\"> </span>de gemiddelde<span class=\"_ _b\"></span> regis<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ratie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echten<span class=\"_ _b\"></span> om<span class=\"_ _b\"></span> tot<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> re\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>waarde<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>pand <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>komen. De<span class=\"_ _b\"></span> scho<span class=\"_ _b\"></span>mm<span class=\"_ _1\"></span>elingen<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> re\u00eble<span class=\"_ _b\"></span> waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de worden rech<span class=\"_ _b\"></span>tstreeks in het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> geboek<span class=\"_ _b\"></span>t.<span class=\"_ _1\"></span> De re\u00eble w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van de <span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojecten houd<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> m<span class=\"_ _1\"></span>et de substanti<span class=\"_ _b\"></span>\u00eble <span class=\"_ _1\"></span>ontwikke<span class=\"_ _0\"></span>lingsrisico<span class=\"_ _b\"></span>\u2019s. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>dit<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kader moet aan de volgende c<span class=\"_ _b\"></span>riteria voldaan<span class=\"_ _b\"></span> zijn: e<span class=\"_ _b\"></span>r is een<span class=\"_ _b\"></span> duidelijk<span class=\"_ _b\"></span> beeld ove<span class=\"_ _b\"></span>r de <span class=\"_ _1\"></span>te <span class=\"_ _b\"></span>maken p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojectkos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en, a<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>e nod<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _0\"></span>rgunningen<span class=\"_ _b\"></span> voor het <span class=\"_ _11\"> </span>uitvoeren <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>p<span class=\"_ _b\"></span>rojectontwikke<span class=\"_ _b\"></span>ling <span class=\"_\"> </span>z<span class=\"_ _0\"></span>ijn <span class=\"_\"> </span>verk<span class=\"_ _b\"></span>regen <span class=\"_\"> </span>en <span class=\"_ _10\"> </span>een <span class=\"_ _10\"> </span>substantieel <span class=\"_ _11\"> </span>deel <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>pro<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ecton<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>wikke<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ing <span class=\"_ _11\"> </span>is voorverhuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. D. Materi\u00eb<span class=\"_ _0\"></span>le vas<span class=\"_ _0\"></span>te activa Materi\u00eble vas<span class=\"_ _b\"></span>te activa<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rden opgeno<span class=\"_ _b\"></span>men tegen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aankoopprijs<span class=\"_ _0\"></span> of p<span class=\"_ _b\"></span>roductiekosten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>min<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geaccumulee<span class=\"_ _b\"></span>rde afsch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijvingen en bijzondere waardeve<span class=\"_ _b\"></span>rminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingsverliezen<span class=\"_ _b\"></span>. Kosten voor de repara<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie van mate<span class=\"_ _0\"></span>ri\u00eble <span class=\"_ _1\"></span>vas<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>activa<span class=\"_ _0\"></span> worden gewoonl<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span> ten laste<span class=\"_ _b\"></span> gebrach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> van<span class=\"_ _0\"></span> het<span class=\"_ _b\"></span> resultaa<span class=\"_ _b\"></span>t op het<span class=\"_ _b\"></span> ogenblik d<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> d<span class=\"_ _b\"></span>ie kosten g<span class=\"_ _b\"></span>emaakt wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n. <span class=\"_ _0\"></span>Ze wo<span class=\"_ _b\"></span>rden ech<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span> gea<span class=\"_ _0\"></span>c<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ivee<span class=\"_ _0\"></span>rd als<span class=\"_ _b\"></span> ze <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>oekomst<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge <span class=\"_ _15\"> </span>economisch<span class=\"_ _b\"></span>e <span class=\"_ _10\"> </span>voordelen <span class=\"_ _15\"> </span>die <span class=\"_ _15\"> </span>naar <span class=\"_ _10\"> </span>verwach<span class=\"_ _b\"></span>ting <span class=\"_ _15\"> </span>zullen <span class=\"_ _10\"> </span>voor<span class=\"_ _0\"></span>tvloeien <span class=\"_ _15\"> </span>uit <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>materiee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>vast <span class=\"_ _10\"> </span>actief verhogen. <span class=\"_ _9\"></span>Mat<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ri\u00eble <span class=\"_ _b\"></span>vaste <span class=\"_ _b\"></span>activa <span class=\"_ _9\"></span>worden <span class=\"_ _b\"></span>lineair <span class=\"_ _b\"></span>afgesch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>even <span class=\"_ _b\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>geschatte <span class=\"_ _b\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>actief. <span class=\"_ _b\"></span>T<span class=\"_ _e\"></span>erreinen<span class=\"_ _b\"></span> worden <span class=\"_ _1\"></span>niet afgeschreven<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>Activa in <span class=\"_ _1\"></span>aanbouw<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vertegen<span class=\"_ _0\"></span>woo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>digen eigendom<span class=\"_ _0\"></span>men <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>aanbou<span class=\"_ _b\"></span>w <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>opgenomen<span class=\"_ _b\"></span> tegen k<span class=\"_ _0\"></span>ostp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs. De <span class=\"_ _b\"></span>kostprijs o<span class=\"_ _b\"></span>mvat kos<span class=\"_ _b\"></span>ten van <span class=\"_ _b\"></span>materi\u00eble va<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e act<span class=\"_ _b\"></span>iva <span class=\"_ _0\"></span>en a<span class=\"_ _b\"></span>ndere directe<span class=\"_ _b\"></span> kosten, <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nclus<span class=\"_ _b\"></span>ief<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>verbonden<span class=\"_ _0\"></span> financi\u00eble <span class=\"_\"> </span>kos<span class=\"_ _b\"></span>ten. <span class=\"_\"> </span>Activa <span class=\"_\"> </span>in <span class=\"_ _29\"> </span>aanbou<span class=\"_ _b\"></span>w <span class=\"_\"> </span>worden <span class=\"_\"> </span>pas<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>afgesch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>even <span class=\"_\"> </span>op <span class=\"_\"> </span>het <span class=\"_\"> </span>ogenb<span class=\"_ _0\"></span>lik <span class=\"_\"> </span>dat <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>desbetref<span class=\"_ _0\"></span>fende <span class=\"_\"> </span>activa<span class=\"_ _b\"></span> beschikba<span class=\"_ _b\"></span>ar<span class=\"_ _1\"></span> zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor hun beo<span class=\"_ _0\"></span>ogde<span class=\"_ _b\"></span> gebruik.  De geschat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> van<span class=\"_ _0\"></span> de diverse ca<span class=\"_ _b\"></span>tegorie\u00ebn van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ge\u00efden<span class=\"_ _b\"></span>tifi<span class=\"_ _1\"></span>cee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva<span class=\"_ _0\"></span> is hieronde<span class=\"_ _b\"></span>r weergegeven<span class=\"_ _b\"></span>:<span class=\"_ _e\"></span> Gebouwen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span><span class=\"ls5\">20 <span class=\"_ _1\"></span></span>tot 40 jaa<span class=\"_ _b\"></span>r Materieel/I<span class=\"_ _0\"></span>nstallat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es in gebo<span class=\"_ _0\"></span>uwen <span class=\"_ _10\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span>5 t<span class=\"_ _1\"></span>ot 10<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>jaa<span class=\"_ _0\"></span>r Inrichting van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebou<span class=\"_ _b\"></span>wen <span class=\"_ _2e\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span>10 jaar<span class=\"_ _0\"></span> Kantoormachine<span class=\"_ _0\"></span>s <span class=\"_ _21\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span>5 j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r Kantoormeubi<span class=\"_ _b\"></span>lair <span class=\"_ _27\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span>5 jaar<span class=\"_ _b\"></span> Computerui<span class=\"_ _b\"></span>trusti<span class=\"_ _1\"></span>ng <span class=\"_ _9\"></span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span>3 jaar<span class=\"_ _b\"></span> Voertuigen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span>5 <span class=\"_ _1\"></span>jaar<span class=\"_ _b\"></span> De <span class=\"_ _b\"></span>afschrijving <span class=\"_ _9\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _b\"></span>lineair <span class=\"_ _b\"></span>berekend<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>beginnen<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span>af <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>maand <span class=\"_ _9\"></span>waari<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>desbe<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>effende <span class=\"_ _b\"></span>ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span>aangekocht<span class=\"_ _b\"></span>. Indien <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>boekwaa<span class=\"_ _0\"></span>rde <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>ac<span class=\"_ _0\"></span>tief <span class=\"_ _14\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn <span class=\"_ _e\"></span>geschatte<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>realiseerba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>aarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>overschrijdt, <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>actief<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>onmiddellijk<span class=\"_ _b\"></span> afgeschreven <span class=\"_ _b\"></span>tot zijn real<span class=\"_ _0\"></span>iseerba<span class=\"_ _0\"></span>re waarde<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> E. Leaseove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>ten (i) Als leasingn<span class=\"_ _b\"></span>em<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r Financi\u00eble <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ease<span class=\"_ _0\"></span> Leaseo<span class=\"_ _0\"></span>vereenkomsten van<span class=\"_ _b\"></span> materi\u00eble vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e activa waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bij een bedr<span class=\"_ _b\"></span>ijf <span class=\"_ _1\"></span>in de groep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>nageno<span class=\"_ _0\"></span>eg alle risico<span class=\"_ _b\"></span>\u00b4s <span class=\"_ _1\"></span>en voorde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>rech<span class=\"_ _0\"></span>thebbende hee<span class=\"_ _b\"></span>ft, wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den a<span class=\"_ _0\"></span>ls financ<span class=\"_ _b\"></span>i\u00eble leas<span class=\"_ _0\"></span>ings gec<span class=\"_ _b\"></span>lassificee<span class=\"_ _0\"></span>rd. Finan<span class=\"_ _b\"></span>ci<span class=\"_ _1\"></span>\u00eble<span class=\"_ _0\"></span> leasings<span class=\"_ _b\"></span> w<span class=\"_ _e\"></span>orden op<span class=\"_ _0\"></span> het<span class=\"_ _b\"></span> tijdstip waarop<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>easeov<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>wordt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>aangegaan<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>geactiveerd<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>ege<span class=\"_ _b\"></span>n <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>ge<span class=\"_ _0\"></span>leasede<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>onroerende zaak <span class=\"_ _10\"> </span>of <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ante <span class=\"_ _15\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>minimale<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>leasebetali<span class=\"_ _b\"></span>ngen <span class=\"_ _10\"> </span>i<span class=\"_ _1\"></span>ndien<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>deze<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>laa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ste <span class=\"_ _10\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _15\"> </span>lager <span class=\"_ _10\"> </span>ligt. <span class=\"_ _15\"> </span>El<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> leasebetal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>wordt <span class=\"_ _e\"></span>verdeeld<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>over <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>aflossing<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>kapitaal<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>enerz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jds <span class=\"_ _e\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>financieringsko<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>(r<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>edeel<span class=\"_ _b\"></span>) <span class=\"_ _e\"></span>anderzijds op <span class=\"_ _1\"></span>een zodanige manier <span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>ieringskosten een constant percentage bedragen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>uits<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aande financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e saldo. <span class=\"_ _14\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bi<span class=\"_ _1\"></span>jbeho<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>huurverpl<span class=\"_ _0\"></span>ichtingen<span class=\"_ _0\"></span>, <span class=\"_ _14\"></span>na <span class=\"_ _16\"></span>aftrek <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>ieringskosten,<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>overige <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> betalen po<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en op<span class=\"_ _b\"></span> lange <span class=\"_ _b\"></span>te<span class=\"_ _0\"></span>rmijn. He<span class=\"_ _b\"></span>t rentedee<span class=\"_ _b\"></span>l van <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>financie<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngsk<span class=\"_ _b\"></span>osten wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _b\"></span>als last<span class=\"_ _b\"></span> in de<span class=\"_ _b\"></span> w<span class=\"_ _0\"></span>inst<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-verliesreke<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng opgenomen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ove<span class=\"_ _b\"></span>r <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>leaseper<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>De <span class=\"_ _e\"></span>ge<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>easede <span class=\"_ _e\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>hun<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rwachte <span class=\"_ _e\"></span>geb<span class=\"_ _0\"></span>ruiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>afges<span class=\"_ _0\"></span>chreven<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op een basis <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>consistent<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s met <span class=\"_ _1\"></span>soortgeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke <span class=\"_ _1\"></span>mater<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble <span class=\"_ _1\"></span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>activa in <span class=\"_ _1\"></span>eigendom<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Indien het ni<span class=\"_ _1\"></span>et r<span class=\"_ _1\"></span>ede<span class=\"_ _b\"></span>lijkerwijs <span class=\"_ _1\"></span>zeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>is dat de <span class=\"_ _b\"></span>leasingneme<span class=\"_ _b\"></span>r aan he<span class=\"_ _0\"></span>t e<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nd v<span class=\"_ _b\"></span>an de leas<span class=\"_ _b\"></span>eperiode de<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>igendo<span class=\"_ _0\"></span>m van <span class=\"_ _b\"></span>het ge<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>easede <span class=\"_ _b\"></span>actief zal v<span class=\"_ _b\"></span>er<span class=\"_ _e\"></span>krijgen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt he<span class=\"_ _b\"></span>t actief afgesch<span class=\"_ _b\"></span>reven over de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasepe<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ode<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> of ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> zijn geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiksduu<span class=\"_ _b\"></span>r indien deze <span class=\"_ _b\"></span>laatste korte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is.<span class=\"_ _1\"></span> Operationele<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>ease<span class=\"_ _b\"></span> Leaseb<span class=\"_ _0\"></span>etalingen <span class=\"_ _11\"> </span>voor <span class=\"_\"> </span>o<span class=\"_ _b\"></span>per<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ionele <span class=\"_\"> </span>lea<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngs <span class=\"_\"> </span>wo<span class=\"_ _b\"></span>rden <span class=\"_\"> </span>linea<span class=\"_ _b\"></span>ir <span class=\"_\"> </span>over <span class=\"_\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_\"> </span>leasepe<span class=\"_ _0\"></span>riode <span class=\"_\"> </span>in <span class=\"_\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_\"> </span>wins<span class=\"_ _b\"></span>t<span class=\"_ _14\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en<span class=\"_ _0\"></span><span class=\"ls0\">-verlies<span class=\"_ _0\"></span>rekening<span class=\"_ _b\"></span> </span></span>opgenom<span class=\"ls0\">en als een kos<span class=\"_ _b\"></span>t. </span>(ii) Als leasingge<span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r Financi\u00eble <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ease<span class=\"_ _0\"></span> Wanneer <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>lease <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>gegeven <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>kader <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>een <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble <span class=\"_ _e\"></span>lease, <span class=\"_ _e\"></span>wordt <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>contante<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarde <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span> leasebetal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_\"> </span>geboek<span class=\"_ _b\"></span>t <span class=\"_\"> </span>als<span class=\"_ _b\"></span> <span class=\"_\"> </span>e<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _b\"></span>rdering. <span class=\"_ _10\"> </span>Het <span class=\"_ _11\"> </span>versch<span class=\"_ _b\"></span>il <span class=\"_ _10\"> </span>t<span class=\"_ _1\"></span>ussen <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>b<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>utovo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>con<span class=\"_ _b\"></span>tante <span class=\"_ _10\"> </span>waarde <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> vordering <span class=\"_ _29\"> </span>wordt <span class=\"_ _29\"> </span>geboekt <span class=\"_ _29\"> </span>als <span class=\"_ _29\"> </span>onverd<span class=\"_ _0\"></span>iende <span class=\"_ _29\"> </span>financi\u00eble <span class=\"_ _29\"> </span>baten. <span class=\"_\"> </span>Financ<span class=\"_ _0\"></span>i\u00eble <span class=\"_ _29\"> </span>baten <span class=\"_ _29\"> </span>worden <span class=\"_ _12\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _12\"> </span>loopti<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>d <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de leaseovereenk<span class=\"_ _b\"></span>om<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>t <span class=\"_ _20\"> </span>geboekt<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>volgens <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>netto-investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingsmet<span class=\"_ _b\"></span>hode, <span class=\"_ _1c\"> </span>wat <span class=\"_ _20\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>constant <span class=\"_ _1c\"> </span>period<span class=\"_ _0\"></span>iek<span class=\"_ _0\"></span> <span class=\"_ _20\"> </span>rende<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent weerspiege<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>t.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Winst<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gemaakt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>verkoop <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>geleasede<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>activa<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ins<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>men tijdens de pe<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ode<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rin de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop p<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aatsvond. Operationele<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>ease<span class=\"_ _b\"></span> Activa <span class=\"_ _b\"></span>die in<span class=\"_ _b\"></span> lease<span class=\"_ _b\"></span> zijn <span class=\"_ _b\"></span>gegeven<span class=\"_ _b\"></span> op <span class=\"_ _b\"></span>grond <span class=\"_ _b\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>ope<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ationele<span class=\"_ _b\"></span> leas<span class=\"_ _b\"></span>e wo<span class=\"_ _0\"></span>rden <span class=\"_ _b\"></span>in de<span class=\"_ _b\"></span> b<span class=\"_ _1\"></span>alans <span class=\"_ _b\"></span>opgenomen<span class=\"_ _0\"></span> ond<span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ater<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble vaste a<span class=\"_ _b\"></span>ctiva. <span class=\"_ _b\"></span>Ze<span class=\"_ _0\"></span> wo<span class=\"_ _b\"></span>rden a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>geschreven<span class=\"_ _b\"></span> ove<span class=\"_ _b\"></span>r hu<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> ver<span class=\"_ _b\"></span>wachte <span class=\"_ _0\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiks<span class=\"_ _b\"></span>duur op<span class=\"_ _b\"></span> een <span class=\"_ _b\"></span>basis<span class=\"_ _b\"></span> die<span class=\"_ _b\"></span> consis<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>met so<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tgelijke materi\u00eble <span class=\"_ _15\"> </span>vaste <span class=\"_ _10\"> </span>activa <span class=\"_ _15\"> </span>in <span class=\"_ _10\"> </span>eigendom<span class=\"_ _b\"></span>. <span class=\"_ _10\"> </span>Huurinkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>(<span class=\"_ _1\"></span>na<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>aftrek<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _10\"> </span>eventuele<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>\u2018prikke<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s\u2019 <span class=\"_ _15\"> </span>die <span class=\"_ _10\"> </span>aan <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>leas<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngnem<span class=\"_ _e\"></span><span class=\"ff2\">er </span>gegeve<span class=\"_ _0\"></span>n werden)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden l<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>neair geboek<span class=\"_ _b\"></span>t over de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> F. Investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen (i) Investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in dochte<span class=\"_ _b\"></span>rondernemingen Er <span class=\"_ _18\"> </span>wor<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>gegaan<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>da<span class=\"_ _b\"></span>t <span class=\"_ _1c\"> </span>ove<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>een <span class=\"_ _18\"> </span>dochte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onderne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>zeggensc<span class=\"_ _b\"></span>hap <span class=\"_ _1c\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _18\"> </span>uitgeoefend<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>indien<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de moedermaatsch<span class=\"_ _b\"></span>appij mee<span class=\"_ _b\"></span>r dan de hel<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t van<span class=\"_ _b\"></span> de ste<span class=\"_ _0\"></span>mrechten van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>onderneming hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>worven<span class=\"_ _0\"></span>. Zelfs<span class=\"_ _b\"></span> als mee<span class=\"_ _0\"></span>r dan de helft van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>emrechten<span class=\"_ _b\"></span> ni<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verwo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ven is,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kan de zeggen<span class=\"_ _b\"></span>schap blijke<span class=\"_ _0\"></span>n uit<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de mach<span class=\"_ _0\"></span>t: \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">over meer<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>helft van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> stemrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>grond van<span class=\"_ _0\"></span> ee<span class=\"_ _1\"></span>n overe<span class=\"_ _b\"></span>enkomst met ande<span class=\"_ _b\"></span>re investeerde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s; of </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">om <span class=\"_ _16\"> </span>het <span class=\"_ _16\"></span>financi\u00eble <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>operatione<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eid<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>andere <span class=\"_ _16\"> </span>onderneming <span class=\"_ _14\"></span>te <span class=\"_ _16\"></span>sturen <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>grond <span class=\"_ _14\"></span>van <span class=\"_ _15\"> </span>statu<span class=\"_ _b\"></span>ten <span class=\"_ _15\"> </span>of <span class=\"_ _16\"> </span>een </span></span>overeenkomst<span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> of<span class=\"_ _0\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">om de mee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>derhe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>d van<span class=\"_ _0\"></span> de leden van<span class=\"_ _b\"></span> de raad van bestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> te benoe<span class=\"_ _b\"></span>men of te on<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>slaan; of </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">om op vergade<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> van de raad van bes<span class=\"_ _b\"></span>tuur de meerde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heid van<span class=\"_ _b\"></span> de stemmen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uit te b<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> </span></span>(ii) Investe<span class=\"_ _0\"></span>ringen in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verbonden<span class=\"_ _b\"></span> of geassociee<span class=\"_ _b\"></span>rde deelnem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen Een <span class=\"_ _15\"> </span>verbonden <span class=\"_ _15\"> </span>deelne<span class=\"_ _0\"></span>ming <span class=\"_ _15\"> </span>is <span class=\"_ _15\"> </span>een <span class=\"_ _10\"> </span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iteit <span class=\"_ _15\"> </span>waarove<span class=\"_ _b\"></span>r <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>groep <span class=\"_ _15\"> </span>invloed <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>betekenis<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>kan <span class=\"_ _15\"> </span>uitoefenen<span class=\"_ _0\"></span>, <span class=\"_ _10\"> </span>maar <span class=\"_ _15\"> </span>geen<span class=\"_ _1\"></span> zeggen<span class=\"_ _0\"></span>schap of gezamen<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>jke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zeggensc<span class=\"_ _b\"></span>hap, <span class=\"_ _1\"></span>via dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>na<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>e aan de f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eble en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opera<span class=\"_ _0\"></span>tionele bele<span class=\"_ _b\"></span>idsbeslissingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _e\"></span>entiteit. <span class=\"_ _e\"></span>De <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taten <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>passiva <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>verbonden <span class=\"_ _e\"></span>dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>nemingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>worden <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>deze <span class=\"_ _e\"></span>jaarreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>verwerkt<span class=\"_ _b\"></span> volgens de ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>ogens<span class=\"_ _b\"></span>mutatiemethode<span class=\"_ _0\"></span> (<span class=\"ff8\">equity<span class=\"_ _0\"></span> method<span class=\"_ _b\"></span><span class=\"ff6\">)<span class=\"_ _1\"></span>, behalve <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>dien ze z<span class=\"_ _0\"></span>ijn geclassi<span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>cee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d als \u2018aang<span class=\"_ _b\"></span>ehouden voo<span class=\"_ _b\"></span>r </span></span>verkoop\u2019. <span class=\"_ _b\"></span><span class=\"ff2\"> </span>Investeringen <span class=\"_\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>verbonden <span class=\"_\"> </span>deelnem<span class=\"_ _b\"></span>ingen <span class=\"_ _29\"> </span>worden <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>balan<span class=\"_ _0\"></span>s <span class=\"_\"> </span>geboekt <span class=\"_\"> </span>t<span class=\"_ _1\"></span>egen <span class=\"_\"> </span>kos<span class=\"_ _b\"></span>tprijs <span class=\"_ _29\"> </span>zoals <span class=\"_\"> </span>aangep<span class=\"_ _b\"></span>ast <span class=\"_\"> </span>m<span class=\"_ _1\"></span>et wijzigingen van het aandeel van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de nettoactiva <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de verbonden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>deelne<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>name<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vermind<span class=\"_ _0\"></span>erd met <span class=\"_ _29\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>eventuele <span class=\"_\"> </span>bijzon<span class=\"_ _0\"></span>dere <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dever<span class=\"_ _0\"></span>mindering<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>van <span class=\"_\"> </span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>vidu<span class=\"_ _b\"></span>ele <span class=\"_ _29\"> </span>invester<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen. <span class=\"_\"> </span>Verliezen<span class=\"_ _0\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span>verbonden<span class=\"_ _b\"></span> deelnemingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>die<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>groter <span class=\"_ _14\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>dan <span class=\"_ _14\"></span>het<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>belang <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>groep <span class=\"_ _e\"></span>in <span class=\"_ _14\"></span>dez<span class=\"_ _b\"></span>e <span class=\"_ _16\"> </span>verbonden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>deelnem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>nie<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>geboekt<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> tenzij <span class=\"_ _10\"> </span>er <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichting<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bestaa<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>om <span class=\"_ _10\"> </span>deze <span class=\"_ _15\"> </span>verliezen <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>compen<span class=\"_ _b\"></span>seren. <span class=\"_ _10\"> </span>Het <span class=\"_ _10\"> </span>bedrag<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mee <span class=\"_ _15\"> </span>de <span class=\"_ _10\"> </span>kostp<span class=\"_ _0\"></span>rijs <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>de overname <span class=\"_ _10\"> </span>het <span class=\"_ _10\"> </span>aandeel <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>re\u00eble <span class=\"_ _10\"> </span>waarde <span class=\"_ _15\"> </span>van <span class=\"_ _11\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>nettoactiva <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>verbonden deelneming<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>overschr<span class=\"_ _0\"></span>ijdt <span class=\"_ _e\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>vernameda<span class=\"_ _b\"></span>tum, <span class=\"_ _1\"></span>wordt i<span class=\"_ _1\"></span>nbegrepen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>boekwaarde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing. <span class=\"_ _1\"></span>Het <span class=\"_ _e\"></span>bed<span class=\"_ _0\"></span>rag waarmee <span class=\"_\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_\"> </span>kostp<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>js <span class=\"_\"> </span>v<span class=\"_ _b\"></span>an <span class=\"_\"> </span>de <span class=\"_ _11\"> </span>overna<span class=\"_ _0\"></span>me <span class=\"_ _11\"> </span>lager <span class=\"_\"> </span>l<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gt <span class=\"_\"> </span>d<span class=\"_ _0\"></span>an <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_\"> </span>aand<span class=\"_ _0\"></span>eel <span class=\"_\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>groep <span class=\"_ _11\"> </span>in <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble <span class=\"_\"> </span>wa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _11\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare <span class=\"_ _29\"> </span>nettoac<span class=\"_ _0\"></span>tiva <span class=\"_ _12\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>deelneming<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>overnameda<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>um <span class=\"_ _29\"> </span>(vb. <span class=\"_ _12\"> </span>nega<span class=\"_ _0\"></span>tieve <span class=\"_ _29\"> </span>goodwill<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>op overname<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _14\"></span>wordt <span class=\"_ _14\"></span>in <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>winst-<span class=\"ls5\">en</span>-verl<span class=\"_ _0\"></span>iesreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _14\"></span>in <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>ov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>namepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode. <span class=\"_ _e\"></span>Indien <span class=\"_ _16\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bedrijf <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>roep transacties <span class=\"_ _16\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>richt <span class=\"_ _16\"></span>met <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>ver<span class=\"_ _1\"></span>bonden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>deelnem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>groep, <span class=\"_ _16\"> </span>worden <span class=\"_ _16\"> </span>winsten <span class=\"_ _16\"> </span>en <span class=\"_ _16\"></span>verliezen <span class=\"_ _16\"></span>ge\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iminee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> bedrage van<span class=\"_ _b\"></span> het belang van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de groep<span class=\"_ _b\"></span> in <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>desbet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effende ve<span class=\"_ _b\"></span>rbonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>deelneming. Investeringen<span class=\"_ _b\"></span> <span class=\"_\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_\"> </span>verbonden<span class=\"_ _b\"></span> <span class=\"_\"> </span>deelnemingen<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>die <span class=\"_\"> </span>geclass<span class=\"_ _b\"></span>ificeerd <span class=\"_\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_\"> </span>als <span class=\"_\"> </span>\u2018aangeh<span class=\"_ _b\"></span>ouden <span class=\"_\"> </span>voor <span class=\"_\"> </span>verkoop<span class=\"_ _b\"></span>\u2019 <span class=\"_\"> </span>worden gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d tegen<span class=\"_ _0\"></span> re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rde. (iii) Belange<span class=\"_ _b\"></span>n in j<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nt ventu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>es Het <span class=\"_ _e\"></span>aandee<span class=\"_ _b\"></span>l <span class=\"_ _14\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>oep<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>activa <span class=\"_ _1\"></span>waarove<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>gezamenlijk<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>zeggen<span class=\"_ _b\"></span>schap <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>uitgeoe<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>end<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _1\"></span>eventuele <span class=\"_ _1\"></span>pass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va wordt gecons<span class=\"_ _0\"></span>olideerd<span class=\"_ _b\"></span> volgens de <span class=\"_ _b\"></span>met<span class=\"_ _1\"></span>hode<span class=\"_ _b\"></span> van de evenredige<span class=\"_ _b\"></span> conso<span class=\"_ _0\"></span>lidatie voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in join<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ventures<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span> G. Be\u00ebindigde<span class=\"_ _b\"></span> bedrijfsact<span class=\"_ _0\"></span>iviteiten Een b<span class=\"_ _0\"></span>edrijfsac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iviteit d<span class=\"_ _0\"></span>ie <span class=\"_ _b\"></span>wordt be\u00eb<span class=\"_ _b\"></span>indigd <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s een<span class=\"_ _b\"></span> duidelijk<span class=\"_ _b\"></span> te onde<span class=\"_ _b\"></span>rscheiden <span class=\"_ _b\"></span>onderdee<span class=\"_ _0\"></span>l van <span class=\"_ _b\"></span>de bed<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>jfsact<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>viteiten<span class=\"_ _b\"></span> van de<span class=\"_ _0\"></span> groep: \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">dat wordt afges<span class=\"_ _b\"></span>toten of be\u00ebind<span class=\"_ _b\"></span>igd overeenk<span class=\"_ _0\"></span>oms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ig een plan<span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">dat een<span class=\"_ _0\"></span> belang<span class=\"_ _0\"></span>rij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bedrij<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>sactiv<span class=\"_ _0\"></span>iteit of<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geogra<span class=\"_ _0\"></span>fisch bedr<span class=\"_ _b\"></span>ijfsgebied vertegenwoo<span class=\"_ _b\"></span>rd<span class=\"_ _1\"></span>igt; en </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">dat zowel ope<span class=\"_ _b\"></span>rationeel als <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n de f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>slaggeving<span class=\"_ _b\"></span> kan onder<span class=\"_ _b\"></span>scheiden worden. </span></span>De <span class=\"_ _11\"> </span>resultaten<span class=\"_ _b\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>gesto<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_\"> </span>bed<span class=\"_ _b\"></span>rijfsactivitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>worden <span class=\"_ _10\"> </span>in <span class=\"_\"> </span>het <span class=\"_ _11\"> </span>gecons<span class=\"_ _b\"></span>ol<span class=\"_ _1\"></span>ideerd <span class=\"_ _11\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zicht <span class=\"_\"> </span>v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> <span class=\"_\"> </span>het <span class=\"_\"> </span>to<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aalresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat opgenomen<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>u<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>hun <span class=\"_ _e\"></span>afstoting. <span class=\"_ _e\"></span>Be\u00ebindigde <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfsac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ivite<span class=\"_ _0\"></span>iten <span class=\"_ _e\"></span>worden <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>geconso<span class=\"_ _b\"></span>lideerd <span class=\"_ _e\"></span>overzich<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>van het <span class=\"_ _14\"></span>totaalresu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>als <span class=\"_ _14\"></span>\u00e9\u00e9n<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bedrag <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _14\"></span>dat<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>otaal <span class=\"_ _14\"></span>omv<span class=\"_ _b\"></span>at <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>winst <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>het<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>verlies<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>na <span class=\"_ _14\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van be\u00ebindigde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bedrijfsac<span class=\"_ _0\"></span>tiviteiten<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>winst <span class=\"_ _e\"></span>na <span class=\"_ _e\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>die <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>he<span class=\"_ _1\"></span>t <span class=\"_ _14\"></span>verl<span class=\"_ _0\"></span>ies <span class=\"_ _e\"></span>na <span class=\"_ _e\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>opgenomen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bij <span class=\"_ _e\"></span>de waarde<span class=\"_ _0\"></span>ring t<span class=\"_ _1\"></span>egen re\u00eble waarde minus <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koopkos<span class=\"_ _0\"></span>ten of <span class=\"_ _1\"></span>bij de <span class=\"_ _1\"></span>afstoting van de <span class=\"_ _1\"></span>activa of <span class=\"_ _1\"></span>groep(en<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva die wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> afgestoten die<span class=\"_ _b\"></span> de be\u00ebindigde<span class=\"_ _b\"></span> bedrijfsactiv<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>teiten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vormen. H. Belasting <span class=\"_ _b\"></span>inclusief laten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e be<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>asting<span class=\"_ _b\"></span> Er <span class=\"_ _1c\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _1c\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>voorziening<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>aangelegd<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>voor <span class=\"_ _1c\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>vo<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>edige<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>be<span class=\"_ _b\"></span>dr<span class=\"_ _1\"></span>ag <span class=\"_ _1c\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ente <span class=\"_ _18\"> </span>winstbelast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _1c\"> </span>vo<span class=\"_ _b\"></span>lgens <span class=\"_ _1c\"> </span>de<span class=\"_ _0\"></span> balansmethode<span class=\"_ _b\"></span>, voor tijde<span class=\"_ _b\"></span>lij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schillen <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ussen de<span class=\"_ _b\"></span> boekwaarde<span class=\"_ _b\"></span> voor financ<span class=\"_ _b\"></span>i\u00eble<span class=\"_ _1\"></span>-ver<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aggevings<span class=\"_ _b\"></span>doeleinden van<span class=\"_ _b\"></span> activa en passiva en<span class=\"_ _b\"></span> hun fiscale boe<span class=\"_ _b\"></span>kwa<span class=\"_ _1\"></span>arde.<span class=\"_ _0\"></span> Er worden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geen laten<span class=\"_ _b\"></span>te belastingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekend op<span class=\"_ _b\"></span> de volgende t<span class=\"_ _0\"></span>ijdeli<span class=\"_ _0\"></span>jke versch<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>llen:<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">de eerste opna<span class=\"_ _b\"></span>me van goo<span class=\"_ _0\"></span>dwill<span class=\"_ _0\"></span> die niet f<span class=\"_ _0\"></span>iscaal<span class=\"_ _0\"></span> aftrekbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is; en </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">de <span class=\"_ _1\"></span>eers<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e opname<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>of<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>passiva die geen bedrijfscombina<span class=\"_ _b\"></span>tie <span class=\"_ _1\"></span>zijn en die <span class=\"_ _1\"></span>geen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>invloed<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>hebben op <span class=\"_ _1\"></span>de winst<span class=\"_ _b\"></span> </span></span>v\u00f3\u00f3r belas<span class=\"_ _0\"></span>ting noch op<span class=\"_ _b\"></span> de fiscale<span class=\"_ _0\"></span> winst<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Het <span class=\"_ _1\"></span>bedrag<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de latente<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>belas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing waarvoor<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorziening<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _1\"></span>aange<span class=\"_ _b\"></span>legd is <span class=\"_ _1\"></span>gebasee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wijze waarop<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de boekwaarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>activa en<span class=\"_ _b\"></span> pas<span class=\"_ _0\"></span>siva na<span class=\"_ _b\"></span>ar <span class=\"_ _b\"></span>ver<span class=\"_ _1\"></span>wach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> zal<span class=\"_ _b\"></span> wo<span class=\"_ _0\"></span>rden ge<span class=\"_ _b\"></span>realiseerd<span class=\"_ _b\"></span> of a<span class=\"_ _0\"></span>fgewi<span class=\"_ _1\"></span>kkeld<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>waarbij <span class=\"_ _b\"></span>belasting<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>arieven worden <span class=\"_ _29\"> </span>gehan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eerd <span class=\"_ _29\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van <span class=\"_ _29\"> </span>het <span class=\"_\"> </span>wetgevingsp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oces <span class=\"_\"> </span>(m<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erieel<span class=\"_ _0\"></span>) <span class=\"_\"> </span>is <span class=\"_ _12\"> </span>afges<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oten <span class=\"_\"> </span>op <span class=\"_ _12\"> </span>de <span class=\"_ _29\"> </span>balansd<span class=\"_ _0\"></span>atum.<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>Een <span class=\"_ _29\"> </span>latente belastingvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>wordt<span class=\"_ _0\"></span> <span class=\"_\"> </span>alleen <span class=\"_\"> </span>geboek<span class=\"_ _b\"></span>t <span class=\"_\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_\"> </span>zoverre<span class=\"_ _0\"></span> <span class=\"_\"> </span>het <span class=\"_\"> </span>waarsc<span class=\"_ _b\"></span>hij<span class=\"_ _1\"></span>nlijk<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>is <span class=\"_\"> </span>dat <span class=\"_\"> </span>er<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>toekoms<span class=\"_ _b\"></span>t <span class=\"_\"> </span>fiscale <span class=\"_\"> </span>winsten beschikba<span class=\"_ _0\"></span>ar <span class=\"_ _11\"> </span>zullen<span class=\"_ _b\"></span> <span class=\"_\"> </span>zi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mee <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>niet-geco<span class=\"_ _b\"></span>mpenseerde <span class=\"_ _10\"> </span>fiscale <span class=\"_ _10\"> </span>verliezen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>ongebru<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>kte <span class=\"_ _10\"> </span>fiscaal <span class=\"_ _10\"> </span>verrekenbare<span class=\"_ _b\"></span> tegoeden <span class=\"_\"> </span>v<span class=\"_ _b\"></span>errekend <span class=\"_ _11\"> </span>kunnen <span class=\"_ _11\"> </span>worden<span class=\"_ _b\"></span>. <span class=\"_\"> </span>Latente<span class=\"_ _b\"></span> <span class=\"_\"> </span>belastingvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>en <span class=\"_\"> </span>worden <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rlaagd <span class=\"_\"> </span>voo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>zover<span class=\"_ _b\"></span> <span class=\"_\"> </span>het <span class=\"_\"> </span>niet<span class=\"_ _0\"></span> <span class=\"_\"> </span>lange<span class=\"_ _b\"></span>r waarschijnli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span> <span class=\"_\"> </span>is<span class=\"_ _b\"></span> <span class=\"_\"> </span>dat <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_\"> </span>daar<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span> <span class=\"_\"> </span>verband <span class=\"_\"> </span>h<span class=\"_ _b\"></span>oudend<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>be<span class=\"_ _0\"></span>lastingvo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>deel <span class=\"_ _11\"> </span>zal <span class=\"_\"> </span>g<span class=\"_ _b\"></span>erealiseerd<span class=\"_ _b\"></span> <span class=\"_\"> </span>worden<span class=\"_ _b\"></span>. <span class=\"_\"> </span>De<span class=\"_ _b\"></span> <span class=\"_\"> </span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>betalen<span class=\"_ _b\"></span> belastingen <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>berekend op<span class=\"_ _b\"></span> basis <span class=\"_ _b\"></span>van de<span class=\"_ _b\"></span> belastba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>winst vo<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>het boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. De <span class=\"_ _b\"></span>over <span class=\"_ _0\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schuldigde<span class=\"_ _b\"></span> en <span class=\"_ _14\"></span>verrekenba<span class=\"_ _b\"></span>re <span class=\"_ _14\"></span>belasting<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>naar<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>verwachting<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>beta<span class=\"_ _0\"></span>len<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>belasting <span class=\"_ _14\"></span>over<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>bela<span class=\"_ _1\"></span>stbare<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t <span class=\"_ _16\"></span>over <span class=\"_ _14\"></span>he<span class=\"_ _b\"></span>t <span class=\"_ _16\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>, berekend aan<span class=\"_ _b\"></span> de hand<span class=\"_ _b\"></span> van belast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngta<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ieven<span class=\"_ _0\"></span> die zi<span class=\"_ _0\"></span>jn vas<span class=\"_ _0\"></span>tgesteld op<span class=\"_ _b\"></span> balansda<span class=\"_ _0\"></span>tum dan<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>waartoe mate<span class=\"_ _b\"></span>rieel reeds<span class=\"_ _0\"></span> op balansdatum<span class=\"_ _b\"></span> is besloten<span class=\"_ _b\"></span>. Uitgeste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastingv<span class=\"_ _0\"></span>orderingen<span class=\"_ _b\"></span> en -ver<span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span> worden u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tslui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>end gesa<span class=\"_ _b\"></span>ldeerd indien de<span class=\"_ _b\"></span> groep <span class=\"_ _13\"> </span>een <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>r<span class=\"_ _1\"></span>ech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>afdwingba<span class=\"_ _b\"></span>ar <span class=\"_ _18\"> </span>rech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>heeft <span class=\"_ _13\"> </span>om <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>actuele <span class=\"_ _13\"> </span>belastingvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>te <span class=\"_ _13\"> </span>salde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>me<span class=\"_ _b\"></span>t <span class=\"_ _18\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uele<span class=\"_ _b\"></span> belastingve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> uitgestelde<span class=\"_ _b\"></span> be<span class=\"_ _0\"></span>lastingvo<span class=\"_ _0\"></span>rderingen<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>-verplichtingen<span class=\"_ _b\"></span> ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>band <span class=\"_ _b\"></span>houden<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>met belas<span class=\"_ _b\"></span>tingen <span class=\"_ _b\"></span>die door <span class=\"_ _14\"></span>dezelfde <span class=\"_ _16\"> </span>belast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngauto<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iteit <span class=\"_ _14\"></span>w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>geheven<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _16\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>zij <span class=\"_ _16\"> </span>deze<span class=\"_ _0\"></span>lfde <span class=\"_ _16\"></span>belas<span class=\"_ _0\"></span>tbare <span class=\"_ _16\"></span>enti<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eit<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>of <span class=\"_ _16\"> </span>verschillend<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>belastbare<span class=\"_ _b\"></span> entiteiten<span class=\"_ _0\"></span> die o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>wel voo<span class=\"_ _b\"></span>rnemens zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>om de<span class=\"_ _b\"></span> actuele be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingv<span class=\"_ _0\"></span>orderi<span class=\"_ _0\"></span>ngen en -<span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> netto te<span class=\"_ _0\"></span> verrekenen,<span class=\"_ _b\"></span> ofwel om <span class=\"_ _1\"></span>de vorderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>realise<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>hetze<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>fde moment <span class=\"_ _1\"></span>dat de <span class=\"_ _1\"></span>verpli<span class=\"_ _b\"></span>chtingen wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>kkeld<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>elke toekomstige periode <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>aanz<span class=\"_ _b\"></span>ienlijke <span class=\"_ _b\"></span>bedragen <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>uitgestelde <span class=\"_ _b\"></span>belas<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngve<span class=\"_ _b\"></span>rplichtingen <span class=\"_ _b\"></span>of -vo<span class=\"_ _b\"></span>rderingen <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>espectieve<span class=\"_ _b\"></span>lijk <span class=\"_ _b\"></span>zullen <span class=\"_ _b\"></span>worden<span class=\"_ _b\"></span> afgewikkeld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> gerealisee<span class=\"_ _b\"></span>rd. I. Activa beste<span class=\"_ _b\"></span>md voor verkoop<span class=\"_ _b\"></span> Vaste activa <span class=\"ls5\">aangehouden voor ver<span class=\"_ _1\"></span>koop worden gewaardeerd tegen de laagst<span class=\"_ _1\"></span>e waarde <span class=\"_ _1\"></span>van hun boekwaarde en <span class=\"_ _1\"></span>hun </span>re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de na<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aftrek<span class=\"_ _0\"></span> van de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koopkosten<span class=\"_ _b\"></span>. J. <span class=\"_ _1\"></span>Bijzonde<span class=\"_ _b\"></span>re <span class=\"_ _1\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van de niet<span class=\"_ _1\"></span>-financ<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble activa (an<span class=\"_ _0\"></span>dere <span class=\"_ _1\"></span>dan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>raden<span class=\"_ _0\"></span>, lat<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>lastingvo<span class=\"_ _0\"></span>rderingen<span class=\"_ _b\"></span>, personeelsbelon<span class=\"_ _b\"></span>ingen en<span class=\"_ _0\"></span> afgeleide<span class=\"_ _b\"></span> f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble ins<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>umenten<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> Jaarlijks <span class=\"_ _11\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>afslu<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um <span class=\"_ _11\"> </span>onde<span class=\"_ _b\"></span>rzocht <span class=\"_\"> </span>o<span class=\"_ _b\"></span>f <span class=\"_\"> </span>goo<span class=\"_ _b\"></span>dwill <span class=\"_ _10\"> </span>en <span class=\"_\"> </span>an<span class=\"_ _b\"></span>dere <span class=\"_ _10\"> </span>immateri\u00eble <span class=\"_ _11\"> </span>vas<span class=\"_ _b\"></span>te <span class=\"_\"> </span>ac<span class=\"_ _b\"></span>tiva <span class=\"_ _11\"> </span>me<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>onbepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kte gebruiksduu<span class=\"_ _b\"></span>r <span class=\"_ _12\"> </span>een <span class=\"_\"> </span>bijzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>waardever<span class=\"_ _0\"></span>mindering<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>hebben<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>onde<span class=\"_ _b\"></span>rgaan. <span class=\"_\"> </span>Voor <span class=\"_ _29\"> </span>andere<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>niet<span class=\"_ _1\"></span>-financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>activa <span class=\"_\"> </span>wordt onderzocht<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>of <span class=\"_ _29\"> </span>ze <span class=\"_ _13\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>bijzondere<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _0\"></span>ring <span class=\"_ _12\"> </span>hebben<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>ondergaan <span class=\"_ _29\"> </span>telkens<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>wannee<span class=\"_ _b\"></span>r <span class=\"_ _13\"> </span>gebeu<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>eniss<span class=\"_ _b\"></span>en <span class=\"_ _13\"> </span>o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> verandering<span class=\"_ _0\"></span>en in o<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>andighede<span class=\"_ _b\"></span>n aangeven<span class=\"_ _0\"></span> dat hun<span class=\"_ _b\"></span> boekwaa<span class=\"_ _0\"></span>rde mogelijk n<span class=\"_ _b\"></span>iet kan ge<span class=\"_ _0\"></span>realiseerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span> Telkens wannee<span class=\"_ _b\"></span>r de boekwaa<span class=\"_ _b\"></span>rde van een actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> zijn real<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>seerba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e waarde ove<span class=\"_ _b\"></span>rschrijdt (de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ea<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iseerbare<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de is de<span class=\"_ _b\"></span> re\u00eble <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van <span class=\"_ _14\"></span>het<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>actief <span class=\"_ _14\"></span>min<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>verkoopkosten<span class=\"_ _b\"></span>, <span class=\"_ _16\"></span>of <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfs<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>aarde<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>actief<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>deze <span class=\"_ _14\"></span>laatste<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>waarde hoger <span class=\"_ _29\"> </span>li<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>t), <span class=\"_ _29\"> </span>w<span class=\"_ _1\"></span>ordt<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>een <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>ijzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>w<span class=\"_ _1\"></span>aardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsver<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>es<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>ge<span class=\"_ _b\"></span>boe<span class=\"_ _1\"></span>kt<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>onder <span class=\"_ _12\"> </span>de <span class=\"_ _29\"> </span>afschrijvingen<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>winst-<span class=\"_ _1\"></span><span class=\"ls5\">en<span class=\"_ _0\"></span><span class=\"ls0\">-</span></span>verliesrekening<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>De <span class=\"_ _e\"></span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waarde m<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>verkoop<span class=\"_ _b\"></span>kosten <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _e\"></span>da<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>kan<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>verkregen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _1\"></span>uit<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van een <span class=\"_ _16\"></span>actief <span class=\"_ _16\"> </span>op <span class=\"_ _15\"> </span>zakelijke, <span class=\"_ _16\"> </span>object<span class=\"_ _b\"></span>ieve <span class=\"_ _15\"> </span>gronds<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ag <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>ussen <span class=\"_ _14\"></span>onafhankeli<span class=\"_ _b\"></span>jke <span class=\"_ _16\"> </span>partijen, <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>erw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jl <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>bedrij<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>swaard<span class=\"_ _e\"></span>e <span class=\"_ _16\"></span>de <span class=\"_ _16\"> </span>contante waarde <span class=\"_ _14\"></span>is <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>gescha<span class=\"_ _0\"></span>tte <span class=\"_ _14\"></span>toekomstige<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>kasstromen <span class=\"_ _14\"></span>die <span class=\"_ _14\"></span>naar <span class=\"_ _14\"></span>ver<span class=\"_ _b\"></span>wachti<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>zullen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>voortvloeien<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>uit <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>voortgezet<span class=\"_ _b\"></span>te gebruik <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>uit <span class=\"_ _0\"></span>de<span class=\"_ _b\"></span> ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vreemd<span class=\"_ _b\"></span>ing e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> aan<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ind <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>zijn <span class=\"_ _b\"></span>geb<span class=\"_ _0\"></span>ruiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>De <span class=\"_ _b\"></span>realiseerba<span class=\"_ _b\"></span>re waa<span class=\"_ _b\"></span>rde <span class=\"_ _b\"></span>wordt gescha<span class=\"_ _0\"></span>t voo<span class=\"_ _b\"></span>r ind<span class=\"_ _b\"></span>ividuele a<span class=\"_ _0\"></span>c<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _b\"></span>of, <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> dit <span class=\"_ _b\"></span>niet <span class=\"_ _b\"></span>mogelijk <span class=\"_ _b\"></span>is, <span class=\"_ _b\"></span>voor d<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>kasstroomgene<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>erende<span class=\"_ _b\"></span> eenhe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>d <span class=\"_ _b\"></span>waartoe<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>va<span class=\"_ _b\"></span> behoren.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>De <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rugboeking<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>bijzondere<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsverliezen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>die <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>voorgaande<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>jaren <span class=\"_ _14\"></span>geboekt<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>werden,<span class=\"_ _0\"></span> wordt <span class=\"_ _2f\"> </span>in <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>winst-<span class=\"ls5\">en</span>-ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ies<span class=\"_ _0\"></span>rekening <span class=\"_ _2f\"> </span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _2f\"> </span>als <span class=\"_ _2e\"> </span>er<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>een <span class=\"_ _2f\"> </span>indicat<span class=\"_ _b\"></span>ie <span class=\"_ _30\"> </span>is <span class=\"_ _2f\"> </span>dat <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>bijzo<span class=\"_ _0\"></span>ndere<span class=\"_ _0\"></span> waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsverliez<span class=\"_ _0\"></span>en d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e voo<span class=\"_ _b\"></span>r de a<span class=\"_ _0\"></span>ctiva <span class=\"_ _b\"></span>geboekt we<span class=\"_ _b\"></span>rden n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>et lange<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aan o<span class=\"_ _b\"></span>f zijn <span class=\"_ _b\"></span>afgenomen. <span class=\"_ _b\"></span>Bij wi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ze v<span class=\"_ _b\"></span>an uitzondering <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>een <span class=\"_ _0\"></span>bijzon<span class=\"_ _0\"></span>der <span class=\"_ _b\"></span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _0\"></span>ringsve<span class=\"_ _0\"></span>rlies da<span class=\"_ _b\"></span>t <span class=\"_ _b\"></span>werd geboe<span class=\"_ _0\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r good<span class=\"_ _b\"></span>will<span class=\"_ _e\"></span> n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ruggeboekt<span class=\"_ _b\"></span> in <span class=\"_ _b\"></span>een latere pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode.<span class=\"_ _b\"></span> K. Financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>ins<span class=\"_ _0\"></span>trumen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en K.1 Financi\u00eb<span class=\"_ _b\"></span>le activa Alle <span class=\"_ _14\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble <span class=\"_ _16\"> </span>activa <span class=\"_ _e\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>opgenomen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>of <span class=\"_ _14\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>et <span class=\"_ _14\"></span>lange<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _14\"></span>in <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>ba<span class=\"_ _0\"></span>lans <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>transactieda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um, <span class=\"_ _e\"></span>wanneer <span class=\"_ _14\"></span>de inkoop <span class=\"_ _1\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>financiee<span class=\"_ _b\"></span>l <span class=\"_ _e\"></span>actief<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>ond<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>va<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>con<span class=\"_ _b\"></span>tract <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>voorwaarden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de l<span class=\"_ _1\"></span>evering <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> actief voorsch<span class=\"_ _b\"></span>rijven binnen de <span class=\"_ _b\"></span>termijn die op de desbe<span class=\"_ _b\"></span>treffende ma<span class=\"_ _b\"></span>rkt algemeen voo<span class=\"_ _b\"></span>rgeschreven of ove<span class=\"_ _b\"></span>reengekomen<span class=\"_ _b\"></span> is, en wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _0\"></span> initieel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tegen<span class=\"_ _0\"></span> re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rde, vermee<span class=\"_ _b\"></span>rderd met transac<span class=\"_ _b\"></span>tiekoste<span class=\"_ _1\"></span>n, behalve<span class=\"_ _b\"></span> voor de<span class=\"_ _0\"></span> financi\u00eble<span class=\"_ _b\"></span> activa tegen re\u00eble <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>met <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>andering<span class=\"_ _0\"></span>en in <span class=\"_ _1\"></span>de winst-<span class=\"_ _1\"></span><span class=\"lsb\">en</span>-<span class=\"_ _1\"></span>verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>die initieel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>gewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>worden tegen re\u00eble<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. De <span class=\"_ _e\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa <span class=\"_ _1\"></span>worden <span class=\"_ _1\"></span>geclassif<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ceerd <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>categorie\u00eb<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>voorzien<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>volgens <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _e\"></span>op <span class=\"_ _1\"></span>basis <span class=\"_ _e\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>zowel het <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>rijf<span class=\"_ _1\"></span>smod<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iteit <span class=\"_ _1\"></span>voor<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>behee<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eigenschappen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>contractuele kasstromen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>financ<span class=\"_ _0\"></span>i\u00eble <span class=\"_ _15\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ief<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _15\"> </span>worden <span class=\"_ _16\"> </span>vastgelegd<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>b<span class=\"_ _0\"></span>ij <span class=\"_ _15\"> </span>hun<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ti\u00eble<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>opname.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Deze<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>classifica<span class=\"_ _0\"></span>tie<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>bepa<span class=\"_ _e\"></span>alt <span class=\"_ _15\"> </span>de waarde<span class=\"_ _0\"></span>ring van de <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble activa<span class=\"_ _b\"></span> op toekoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ige balans<span class=\"_ _0\"></span>data<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> geamor<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iseerde kos<span class=\"_ _0\"></span>tprijs o<span class=\"_ _b\"></span>f re\u00eble waa<span class=\"_ _0\"></span>rde<span class=\"_ _e\"></span>. (i) Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>activa aan<span class=\"_ _b\"></span> re\u00eble waa<span class=\"_ _0\"></span>rde via<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>activa <span class=\"_ _15\"> </span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>geclass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ficeerd <span class=\"_ _15\"> </span>tegen <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>e\u00eble<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>waarde <span class=\"_ _15\"> </span>met <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rdeveranderingen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>via <span class=\"_ _10\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>resultaat<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>als <span class=\"_ _10\"> </span>ze aangehouden <span class=\"_ _14\"></span>worden <span class=\"_ _14\"></span>voor <span class=\"_ _e\"></span>handel<span class=\"_ _1\"></span>sdoeleinden. <span class=\"_ _e\"></span>Fi<span class=\"_ _1\"></span>nanci\u00eble <span class=\"_ _e\"></span>acti<span class=\"_ _1\"></span>va <span class=\"_ _e\"></span>tegen <span class=\"_ _14\"></span>re\u00ebl<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>waarde <span class=\"_ _e\"></span>met <span class=\"_ _14\"></span>waardever<span class=\"_ _1\"></span>anderingen <span class=\"_ _e\"></span>via het <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>esultaat<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>worden <span class=\"_ _15\"> </span>ge<span class=\"_ _0\"></span>waardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>egen <span class=\"_ _16\"> </span>re\u00eble <span class=\"_ _15\"> </span>waarde<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>waarbij <span class=\"_ _16\"> </span>alle <span class=\"_ _10\"> </span>daarui<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>voor<span class=\"_ _0\"></span>tvloeiende<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>baten <span class=\"_ _15\"> </span>of <span class=\"_ _15\"> </span>last<span class=\"_ _e\"></span>en <span class=\"_ _16\"> </span>in <span class=\"_ _10\"> </span>het<span class=\"_ _b\"></span> resultaat <span class=\"_ _10\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _10\"> </span>worden.<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>Een <span class=\"_ _15\"> </span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>ieel <span class=\"_ _11\"> </span>ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ef <span class=\"_ _15\"> </span>wordt <span class=\"_ _15\"> </span>in <span class=\"_ _11\"> </span>dez<span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>catego<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>onde<span class=\"_ _0\"></span>rgebrach<span class=\"_ _0\"></span>t, <span class=\"_ _10\"> </span>als <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>voorname<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk aanges<span class=\"_ _0\"></span>chaft werd<span class=\"_ _0\"></span> om het op ko<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>termijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te verkopen.<span class=\"_ _b\"></span><span class=\"ff3\"> </span>(ii) Financi\u00eb<span class=\"_ _0\"></span>le activa<span class=\"_ _b\"></span> aan geamortisee<span class=\"_ _b\"></span>rde kostprijs Financi\u00eble <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>aan <span class=\"_ _14\"></span>geamor<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>see<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>kostprijs <span class=\"_ _e\"></span>zijn <span class=\"_ _e\"></span>ni<span class=\"_ _1\"></span>et-afgeleide<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nstrumen<span class=\"_ _b\"></span>ten <span class=\"_ _14\"></span>die <span class=\"_ _e\"></span>worden <span class=\"_ _14\"></span>aangehoude<span class=\"_ _b\"></span>n binnen <span class=\"_ _b\"></span>een b<span class=\"_ _b\"></span>edrijfsmodel <span class=\"_ _b\"></span>dat e<span class=\"_ _b\"></span>rop ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>icht <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>houden om<span class=\"_ _b\"></span> contractue<span class=\"_ _b\"></span>le kasst<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>men <span class=\"_ _b\"></span>te on<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>vangen (<span class=\"ff8\">held <span class=\"_ _b\"></span>to <span class=\"_ _b\"></span>collect<span class=\"ff2\">) <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contractvoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>waarden <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het <span class=\"_ _9\"></span>f<span class=\"_ _1\"></span>inanci\u00eble <span class=\"_ _b\"></span>actief <span class=\"_ _9\"></span>geven <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>bepaalde <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>aanleiding <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _b\"></span>kasstro<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> </span></span>die <span class=\"_ _11\"> </span>uitslui<span class=\"_ _0\"></span>tend <span class=\"_ _11\"> </span>aflossinge<span class=\"_ _b\"></span>n <span class=\"_\"> </span>en <span class=\"_ _10\"> </span>r<span class=\"_ _1\"></span>entebe<span class=\"_ _0\"></span>talingen <span class=\"_ _10\"> </span>op <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_\"> </span>ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>staande<span class=\"_ _b\"></span> <span class=\"_\"> </span>hoo<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>dsombed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _11\"> </span>bet<span class=\"_ _0\"></span>reffen <span class=\"_ _11\"> </span>(<span class=\"_ _e\"></span><span class=\"ff8\">solely <span class=\"_ _11\"> </span>paymen<span class=\"_ _b\"></span>ts <span class=\"_\"> </span>of<span class=\"_ _b\"></span> </span>principal <span class=\"_ _14\"></span>and <span class=\"_ _14\"></span>interest<span class=\"ff2\">). <span class=\"_ _14\"></span>Tot <span class=\"_ _14\"></span>deze <span class=\"_ _14\"></span>categorie <span class=\"_ _14\"></span>behoren<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>kas <span class=\"_ _16\"></span>en <span class=\"_ _14\"></span>kaseq<span class=\"_ _0\"></span>uivalenten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lange- <span class=\"_ _16\"> </span>en <span class=\"_ _14\"></span>kortetermijnvo<span class=\"_ _b\"></span>rderingen <span class=\"_ _14\"></span>en </span>handelsvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Kasequiva<span class=\"_ _b\"></span>lent<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>zijn <span class=\"_ _15\"> </span>kortlopende<span class=\"_ _b\"></span>, <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>hoge<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>m<span class=\"_ _1\"></span>ate <span class=\"_ _15\"> </span>liquide <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eggingen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>die<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>onmi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>llijk <span class=\"_ _15\"> </span>kunnen worden <span class=\"_ _1\"></span>omge<span class=\"_ _0\"></span>zet in geldmiddelen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _0\"></span>rvan <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bedrag bekend<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s, een oorspronkeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke looptijd <span class=\"_ _1\"></span>hebben<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>hoogs<span class=\"_ _b\"></span>tens dr<span class=\"ls0\">ie maanden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en geen<span class=\"_ _b\"></span> significant <span class=\"_ _0\"></span>risico van <span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>deve<span class=\"_ _b\"></span>randering inh<span class=\"_ _b\"></span>ouden<span class=\"_ _1\"></span>. </span>K.2 Financi\u00eb<span class=\"_ _b\"></span>le verplichtingen Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>verplichtingen <span class=\"_ _e\"></span>worden <span class=\"_ _14\"></span>geclassi<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>icee<span class=\"_ _0\"></span>rd <span class=\"_ _16\"></span>als <span class=\"_ _14\"></span>financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _16\"> </span>ver<span class=\"_ _b\"></span>pli<span class=\"_ _1\"></span>chtinge<span class=\"_ _0\"></span>n <span class=\"_ _14\"></span>aan <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde <span class=\"_ _14\"></span>via <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>esul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat <span class=\"_ _14\"></span>of <span class=\"_ _16\"></span>als financi\u00eble ve<span class=\"_ _b\"></span>rplichtingen tegen<span class=\"_ _b\"></span> geamor<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>iseerde kostp<span class=\"_ _b\"></span>rijs. (i) Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan <span class=\"_ _0\"></span>re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Financi\u00eble <span class=\"_ _14\"></span>verplicht<span class=\"_ _b\"></span>ingen <span class=\"_ _16\"></span>worden <span class=\"_ _14\"></span>geclassi<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>icee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"></span>aan <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _e\"></span>waar<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _14\"></span>via <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>lt<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>als <span class=\"_ _14\"></span>ze <span class=\"_ _16\"> </span>aangehoude<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>voor handelsdo<span class=\"_ _0\"></span>eleinden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Financi\u00eble <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen <span class=\"_ _b\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _b\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>via<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>resultaat <span class=\"_ _b\"></span>worden<span class=\"_ _b\"></span> ge<span class=\"_ _0\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd <span class=\"_ _b\"></span>tegen <span class=\"_ _b\"></span>re\u00eble <span class=\"_ _b\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>, waarbij <span class=\"_ _14\"></span>alle <span class=\"_ _14\"></span>daaruit <span class=\"_ _14\"></span>voortvloe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ende <span class=\"_ _14\"></span>baten <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>lasten <span class=\"_ _14\"></span>in <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>resultaat <span class=\"_ _14\"></span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. <span class=\"_ _14\"></span>Een <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _14\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> wordt in deze<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ca<span class=\"_ _0\"></span>tegorie onde<span class=\"_ _b\"></span>rgebracht als <span class=\"ls11\">ze</span> voorna<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>elijk aanges<span class=\"_ _0\"></span>c<span class=\"_ _b\"></span>haft wer<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>om <span class=\"ls11\">ze</span> <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>korte <span class=\"_ _0\"></span>termijn te ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kopen.<span class=\"_ _0\"></span> (ii) Financi\u00eb<span class=\"_ _0\"></span>le verpl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>chtingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geamo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tiseerde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kostp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>verplichtingen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>geamort<span class=\"_ _0\"></span>iseerde<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>kostprijs,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>m<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>inbegrip <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>schulden<span class=\"_ _0\"></span>, <span class=\"_ _15\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>initieel gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>e\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>, <span class=\"_ _16\"></span>na <span class=\"_ _14\"></span>aftrek<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>transac<span class=\"_ _0\"></span>tiekos<span class=\"_ _0\"></span>ten. <span class=\"_ _14\"></span>Ze <span class=\"_ _14\"></span>worden<span class=\"_ _b\"></span>, <span class=\"_ _16\"> </span>na <span class=\"_ _14\"></span>initi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>opname,<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gewaa<span class=\"_ _0\"></span>rdeerd tegen <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>gea<span class=\"_ _b\"></span>mortiseerde <span class=\"_ _18\"> </span>kos<span class=\"_ _0\"></span>tpr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>js. <span class=\"_ _18\"> </span>De <span class=\"_ _13\"> </span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i\u00ebl<span class=\"_ _1\"></span>e <span class=\"_ _18\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nge<span class=\"_ _b\"></span>n <span class=\"_ _18\"> </span>van <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>groep <span class=\"_ _18\"> </span>ge<span class=\"_ _b\"></span>waardeerd <span class=\"_ _13\"> </span>tegen geamortisee<span class=\"_ _b\"></span>rde <span class=\"_\"> </span>kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>prijs <span class=\"_ _11\"> </span>omva<span class=\"_ _0\"></span>tten <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>langlopende<span class=\"_ _b\"></span> <span class=\"_\"> </span>financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rpl<span class=\"_ _1\"></span>ich<span class=\"_ _0\"></span>tingen <span class=\"_ _10\"> </span>(<span class=\"_ _1\"></span>banksc<span class=\"_ _0\"></span>hulden<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _1\"></span> <span class=\"_\"> </span>leasingschu<span class=\"_ _b\"></span>lden), overige <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span>lopende <span class=\"_ _14\"></span>verplichtingen<span class=\"_ _b\"></span>, <span class=\"_ _16\"> </span>kortlopende <span class=\"_ _e\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble <span class=\"_ _16\"> </span>verplic<span class=\"_ _b\"></span>htingen, <span class=\"_ _14\"></span>handelsschulden<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _16\"> </span>overige <span class=\"_ _14\"></span>kortlop<span class=\"_ _0\"></span>ende verplichtingen<span class=\"_ _b\"></span>. (iii) Eigenver<span class=\"_ _b\"></span>mogensinstru<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten Externe <span class=\"_ _1\"></span>kosten <span class=\"_ _e\"></span>d<span class=\"_ _0\"></span>ie <span class=\"_ _e\"></span>direc<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>kunnen worden <span class=\"_ _1\"></span>toegerekend<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>uitgifte <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>ni<span class=\"_ _1\"></span>euwe <span class=\"_ _1\"></span>aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en, <span class=\"_ _e\"></span>uitgezon<span class=\"_ _b\"></span>derd <span class=\"_ _e\"></span>aande<span class=\"_ _b\"></span>len die <span class=\"_ _b\"></span>in he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> kade<span class=\"_ _b\"></span>r v<span class=\"_ _b\"></span>an een<span class=\"_ _b\"></span> bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfscomb<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>natie <span class=\"_ _b\"></span>zijn <span class=\"_ _b\"></span>uitgegeven,<span class=\"_ _b\"></span> worden<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>gepresenteerd <span class=\"_ _b\"></span>als een<span class=\"_ _b\"></span> ve<span class=\"_ _b\"></span>rmindering,<span class=\"_ _b\"></span> na <span class=\"_ _b\"></span>aftrek <span class=\"_ _0\"></span>van belastingen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _15\"> </span>eigen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>vermogen.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Aande<span class=\"_ _0\"></span>lenemiss<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ekosten<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>die <span class=\"_ _15\"> </span>rechtst<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eeks <span class=\"_ _15\"> </span>zijn <span class=\"_ _15\"> </span>gemaak<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>in <span class=\"_ _15\"> </span>verband<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>m<span class=\"_ _e\"></span>et <span class=\"_ _15\"> </span>een bedrijfscomb<span class=\"_ _b\"></span>inatie worden opgenomen<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>a<span class=\"_ _0\"></span>ls <span class=\"_ _1\"></span>kost in <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>tatenrek<span class=\"_ _b\"></span>ening<span class=\"_ _1\"></span>. Di<span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>denden op gewone<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>aandelen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n het <span class=\"_ _20\"> </span>e<span class=\"_ _0\"></span>igen <span class=\"_ _20\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _1c\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>periode<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>waarin <span class=\"_ _1c\"> </span>ze <span class=\"_ _1c\"> </span>worden <span class=\"_ _1c\"> </span>gedec<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>areerd.<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>Indien <span class=\"_ _1c\"> </span>het <span class=\"_ _1c\"> </span>bedrijf <span class=\"_ _20\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"> </span>zijn dochteronde<span class=\"_ _b\"></span>rnemingen <span class=\"_ _b\"></span>gewone <span class=\"_ _b\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>an <span class=\"_ _b\"></span>zichzelf <span class=\"_ _b\"></span>of <span class=\"_ _0\"></span>van <span class=\"_ _b\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn/hu<span class=\"_ _b\"></span>n <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>oeder<span class=\"_ _0\"></span>maatschapp<span class=\"_ _b\"></span>ij aan<span class=\"_ _b\"></span>koopt/aankope<span class=\"_ _0\"></span>n, <span class=\"_ _b\"></span>wordt de <span class=\"_\"> </span>betaa<span class=\"_ _b\"></span>lde <span class=\"_\"> </span>v<span class=\"_ _0\"></span>ergoed<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng, <span class=\"_ _11\"> </span>inclusief<span class=\"_ _b\"></span> <span class=\"_\"> </span>even<span class=\"_ _0\"></span>tuele <span class=\"_\"> </span>toe<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _b\"></span> <span class=\"_\"> </span>rekenen<span class=\"_ _b\"></span> <span class=\"_\"> </span>transa<span class=\"_ _0\"></span>ctiekosten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>na<span class=\"_ _b\"></span> <span class=\"_\"> </span>winstbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astinge<span class=\"_ _b\"></span>n, <span class=\"_\"> </span>in <span class=\"_ _10\"> </span>m<span class=\"_ _1\"></span>inde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing gebracht <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>het <span class=\"_ _16\"></span>totaal <span class=\"_ _14\"></span>van <span class=\"_ _15\"> </span>het <span class=\"_ _16\"></span>eigen<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>vermogen <span class=\"_ _16\"> </span>als <span class=\"_ _14\"></span>ingekochte <span class=\"_ _16\"> </span>ei<span class=\"_ _0\"></span>gen <span class=\"_ _16\"></span>aandel<span class=\"_ _1\"></span>en <span class=\"_ _16\"></span>tot <span class=\"_ _16\"> </span>ze <span class=\"_ _15\"> </span>worden <span class=\"_ _14\"></span>ingetrokken.<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Indien dergelijke <span class=\"_ _b\"></span>aandelen <span class=\"_ _9\"></span>later <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kocht <span class=\"_ _b\"></span>of <span class=\"_ _b\"></span>opnieu<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>uitgeg<span class=\"_ _b\"></span>even, <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ontvangen <span class=\"_ _b\"></span>vergoed<span class=\"_ _b\"></span>ing <span class=\"_ _b\"></span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en in het eigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vermoge<span class=\"_ _0\"></span>n. L. Voorzien<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> Voorziening<span class=\"_ _0\"></span>en worden geb<span class=\"_ _0\"></span>oekt wan<span class=\"_ _0\"></span>neer de groep een bes<span class=\"_ _b\"></span>taande in rech<span class=\"_ _1\"></span>te afdwing<span class=\"_ _0\"></span>bare of feite<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke verp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichting heef<span class=\"_ _b\"></span>t als gevolg<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van gebeu<span class=\"_ _b\"></span>rtenissen <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n het<span class=\"_ _b\"></span> verleden, het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schijnli<span class=\"_ _0\"></span>jk is d<span class=\"_ _b\"></span>at<span class=\"_ _1\"></span> een<span class=\"_ _0\"></span> uitstroom<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _0\"></span>middelen ve<span class=\"_ _b\"></span>reist zal z<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>n om<span class=\"_ _b\"></span> de verplicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng a<span class=\"_ _0\"></span>f te wikkelen<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>een be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rouwba<span class=\"_ _0\"></span>re schat<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> bedrag kan<span class=\"_ _b\"></span> worden g<span class=\"_ _1\"></span>emaakt. L<span class=\"ls3\">.1</span> Kos<span class=\"_ _b\"></span>ten van personee<span class=\"_ _b\"></span>lsbeloningen (i) Pensioenv<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _0\"></span> Ingeval <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r \u2018<span class=\"_ _1\"></span>toegezegd<span class=\"_ _b\"></span><span class=\"ff2\">-<span class=\"_ _1\"></span><span class=\"ff6\">pensioen<span class=\"_ _b\"></span>regelingen\u2019<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en \u2018toegezegde<span class=\"ff2\">-</span>bijd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age<span class=\"_ _b\"></span>nr<span class=\"_ _1\"></span>egelingen<span class=\"_ _b\"></span>\u2019<span class=\"_ _1\"></span> worden afgesloten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa </span></span>aangehouden in <span class=\"_ _1\"></span>aparte <span class=\"_ _1\"></span>beheerde fondsen of <span class=\"_ _1\"></span>groepsverzekeringen.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>pensioenregelingen worden gefinanci<span class=\"_ _1\"></span>erd door betalingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>werkneme<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>desbetre<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fende <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijven in <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>groep<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>waarbij r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wordt <span class=\"_ _1\"></span>gehouden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>met de aanbeve<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van ona<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>hankeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke e<span class=\"_ _0\"></span>rkende ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uarisse<span class=\"_ _0\"></span>n.  Voor <span class=\"_ _21\"> </span>de <span class=\"_ _22\"> </span>\u2018toegezeg<span class=\"_ _0\"></span>d<span class=\"ff2\">-</span>pensioen<span class=\"_ _b\"></span>regelingen\u2019<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _21\"> </span>pensioenk<span class=\"_ _b\"></span>osten <span class=\"_ _22\"> </span>geraamd<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>volgens <span class=\"_ _21\"> </span>de <span class=\"_ _22\"> </span><span class=\"ff8\">projec<span class=\"_ _0\"></span>ted <span class=\"_ _22\"> </span>un<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t </span>creditmetho<span class=\"_ _b\"></span>de<span class=\"ff2\">:<span class=\"_ _1\"></span> <span class=\"_\"> </span>de <span class=\"_\"> </span>kosten <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>strekken <span class=\"_\"> </span>van <span class=\"_\"> </span>pens<span class=\"_ _b\"></span>ioenen <span class=\"_\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>als <span class=\"_\"> </span>last <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>winst<span class=\"_ _1\"></span>-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>om <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>no<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>kosten<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>spreiden <span class=\"_ _10\"> </span>over <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>diens<span class=\"_ _b\"></span>ttijd <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>werkne<span class=\"_ _0\"></span>mers <span class=\"_ _10\"> </span>op <span class=\"_\"> </span>bas<span class=\"_ _0\"></span>is <span class=\"_ _10\"> </span>van <span class=\"_\"> </span>a<span class=\"_ _0\"></span>ctua<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble berekeningen.<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _16\"></span>pensioenve<span class=\"_ _b\"></span>rplichting <span class=\"_ _14\"></span>wordt <span class=\"_ _14\"></span>gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>als <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>cont<span class=\"_ _1\"></span>ante <span class=\"_ _16\"> </span>waarde <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>gescha<span class=\"_ _b\"></span>tt<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>toekoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ige uitstroom <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>kasmidde<span class=\"_ _b\"></span>len, <span class=\"_ _14\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>hand <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>entevoe<span class=\"_ _b\"></span>ten <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>overheidseffecten waarvan <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>looptijd <span class=\"_ _e\"></span>die<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de desbetre<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fende verp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>chtinge<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>benade<span class=\"_ _b\"></span>rt.  Actuari\u00eble<span class=\"_ _b\"></span> w<span class=\"_ _b\"></span>insten <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>verl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ezen <span class=\"_ _9\"></span>worden <span class=\"_ _b\"></span>geboekt<span class=\"_ _b\"></span> o<span class=\"_ _b\"></span>ver <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ge<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>idde<span class=\"_ _b\"></span>l<span class=\"_ _e\"></span>de <span class=\"_ _b\"></span>resterende<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>iensttijd <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> we<span class=\"_ _b\"></span>rknemers. <span class=\"_ _9\"></span>N<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>toactiva<span class=\"_ _b\"></span> die <span class=\"_ _1\"></span>voortvloeien uit <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>financie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>van de <span class=\"_ _1\"></span>pensioenv<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>gen <span class=\"_ _1\"></span>wor<span class=\"_ _1\"></span>den geboekt ten <span class=\"_ _1\"></span>bedrage van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>contan<span class=\"_ _0\"></span>te nettowaarde van <span class=\"_ _1\"></span>de toekomstige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>besparingen op <span class=\"_ _1\"></span>de werkgeversbi<span class=\"_ _b\"></span>jdrage <span class=\"_ _1\"></span>volgens de \u2018<span class=\"_ _1\"></span>geslo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"ff2\">-<span class=\"_ _1\"></span></span>groepmethode<span class=\"_ _b\"></span>\u2019 <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>het personeel aan<span class=\"_ _b\"></span> het eind van he<span class=\"_ _b\"></span>t jaar. De g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t geen <span class=\"_ _b\"></span>\u2018t<span class=\"_ _1\"></span>oegeze<span class=\"_ _b\"></span>gd<span class=\"_ _1\"></span><span class=\"ff2\">-<span class=\"_ _1\"></span></span>pensioen<span class=\"_ _b\"></span>regelingen\u2019 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>De <span class=\"_ _10\"> </span>bijdragen <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>aan <span class=\"_ _10\"> </span>\u2018toegezegd<span class=\"_ _0\"></span>e<span class=\"ff2\">-<span class=\"_ _1\"></span></span>bijd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agenrege<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span>\u2019 <span class=\"_ _11\"> </span>worden <span class=\"_ _15\"> </span>als <span class=\"_ _11\"> </span>las<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>winst<span class=\"ff2\">-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span> </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>pe<span class=\"_ _b\"></span>riode <span class=\"_ _18\"> </span>waarop<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>bijd<span class=\"_ _b\"></span>ragen <span class=\"_ _18\"> </span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>hebbe<span class=\"_ _0\"></span>n. <span class=\"_ _18\"> </span>Prepensioe<span class=\"_ _0\"></span>nen <span class=\"_ _13\"> </span>worden <span class=\"_ _18\"> </span>behan<span class=\"_ _0\"></span>deld <span class=\"_ _18\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s ontslagvergoed<span class=\"_ _b\"></span>ingen. <span class=\"_ _10\"> </span>De <span class=\"_ _10\"> </span>kosten <span class=\"_ _10\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>geboekt<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>wannee<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>nemers <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>nste<span class=\"_ _0\"></span>mmen <span class=\"_ _15\"> </span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>be\u00ebind<span class=\"_ _b\"></span>iging <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>hun dienstverband<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n het<span class=\"_ _b\"></span> kader van deze<span class=\"_ _b\"></span> pr<span class=\"_ _1\"></span>og<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>amma\u2019s<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>(ii) Personee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>sbeloning<span class=\"_ _b\"></span>en Alle <span class=\"_ _13\"> </span>personeelsbe<span class=\"_ _b\"></span>loningen <span class=\"_ _12\"> </span>werden <span class=\"_ _13\"> </span>betaald<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>geldmidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_ _13\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>w<span class=\"_ _1\"></span>erden <span class=\"_ _13\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s <span class=\"_ _13\"> </span>las<span class=\"_ _0\"></span>t <span class=\"_ _13\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _13\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-verliesrekening<span class=\"_ _b\"></span>. L.2 Verliesla<span class=\"_ _b\"></span>tende contracten De g<span class=\"_ _b\"></span>roep boek<span class=\"_ _b\"></span>t een<span class=\"_ _b\"></span> voorz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ening<span class=\"_ _b\"></span> voor <span class=\"_ _b\"></span>verlieslatende<span class=\"_ _b\"></span> cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acten<span class=\"_ _0\"></span> als<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>e verwach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e voo<span class=\"_ _b\"></span>rdelen <span class=\"_ _b\"></span>uit <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>act <span class=\"_ _b\"></span>kleine<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zijn dan de onve<span class=\"_ _b\"></span>rmijdelijke kos<span class=\"_ _0\"></span>ten die nod<span class=\"_ _b\"></span>ig zijn om<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> uit hoofde van he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ract na<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te komen<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span> L.3 Overige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorzien<span class=\"_ _0\"></span>ingen Overige <span class=\"_ _12\"> </span>voorzieningen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>aangelegd <span class=\"_ _12\"> </span>voor <span class=\"_ _12\"> </span>mogelijke<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>v<span class=\"_ _0\"></span>erpl<span class=\"_ _b\"></span>ichti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>waarvan<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>uitstroo<span class=\"_ _b\"></span>m <span class=\"_ _13\"> </span>van <span class=\"_ _12\"> </span>middelen redelijkerwi<span class=\"_ _b\"></span>jze <span class=\"_ _27\"> </span>kan<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _31\"> </span>gescha<span class=\"_ _b\"></span>t. <span class=\"_ _31\"> </span>Deze<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>voorzieningen<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>betr<span class=\"_ _1\"></span>effen<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>onder <span class=\"_ _2b\"> </span>meer <span class=\"_ _31\"> </span>jurid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche <span class=\"_ _31\"> </span>cla<span class=\"_ _b\"></span>ims <span class=\"_ _31\"> </span>en<span class=\"_ _b\"></span> belastingve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> waarvoor <span class=\"_ _b\"></span>meer dan waarschi<span class=\"_ _b\"></span>jnlijk een ui<span class=\"_ _0\"></span>tstroo<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> van midde<span class=\"_ _b\"></span>len vereist za<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>zijn.<span class=\"_ _1\"></span> M. Opbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>antwoording Opbrengsten<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>indien <span class=\"_ _e\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>waars<span class=\"_ _1\"></span>chijnl<span class=\"_ _0\"></span>ijk <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>dat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>economisch<span class=\"_ _b\"></span>e <span class=\"_ _14\"></span>voordelen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>met <span class=\"_ _14\"></span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>tot <span class=\"_ _14\"></span>een<span class=\"_ _b\"></span> transactie naar<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neming zullen vloeien<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de opbrengsten betrou<span class=\"_ _0\"></span>wbaar kan <span class=\"_ _1\"></span>bepaa<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Verkopen <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>gebo<span class=\"_ _0\"></span>ekt <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>aftrek <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>btw <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>kortingen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Huu<span class=\"_ _b\"></span>ropbrengsten <span class=\"_ _b\"></span>uit <span class=\"_ _b\"></span>vastgoedbelegg<span class=\"_ _b\"></span>ingen <span class=\"_ _b\"></span>verhuurd <span class=\"_ _b\"></span>via <span class=\"_ _b\"></span>een huurovereenko<span class=\"_ _b\"></span>mst worden opg<span class=\"_ _0\"></span>eno<span class=\"_ _b\"></span>men in de geco<span class=\"_ _0\"></span>nso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de wins<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> op lineaire<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>basis<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>over<span class=\"_ _0\"></span> de duu<span class=\"_ _0\"></span>r van de <span class=\"_ _1\"></span>huur.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Com<span class=\"_ _b\"></span>mer<span class=\"_ _1\"></span>ci\u00eble tegemoetko<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ngen toegeken<span class=\"_ _b\"></span>d <span class=\"_ _e\"></span>bij de <span class=\"_ _1\"></span>huur <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1\"></span>opgenomen als een <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eg<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aal <span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _14\"></span><span class=\"ls0\">totale <span class=\"_ _14\"></span>huuropb<span class=\"_ _b\"></span>rengsten. <span class=\"_ _e\"></span>Tijdelijke <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>teringstoelages <span class=\"_ _1\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>duur <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>huurovereenk<span class=\"_ _b\"></span>omst <span class=\"_ _14\"></span>pro <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ata </span>verrekend<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>met <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>huuropbrengs<span class=\"_ _b\"></span>ten. <span class=\"_ _e\"></span>Vergoedinge<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _1\"></span>vroegti<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>dig <span class=\"_ _1\"></span>verbroken <span class=\"_ _1\"></span>huu<span class=\"_ _0\"></span>rcontracten<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>onmidd<span class=\"_ _0\"></span>ellijk<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>in het <span class=\"_\"> </span>r<span class=\"_ _1\"></span>esultaat <span class=\"_ _29\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>het <span class=\"_ _29\"> </span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>opge<span class=\"_ _1\"></span>no<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en. <span class=\"_ _29\"> </span>Huuropb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_\"> </span>worden <span class=\"_ _12\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _29\"> </span>vanaf <span class=\"_ _29\"> </span>de <span class=\"_\"> </span>aanvang <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de huurovereenko<span class=\"_ _b\"></span>mst. <span class=\"_ _1\"></span>Rente <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _1\"></span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>basis <span class=\"_ _1\"></span>van ti<span class=\"_ _1\"></span>jdseve<span class=\"_ _b\"></span>nredigheid,<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _0\"></span>rbij <span class=\"_ _1\"></span>rekening <span class=\"_ _1\"></span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>gehoude<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>met het <span class=\"_ _14\"></span>e<span class=\"_ _0\"></span>ffectieve<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span>ment <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>actief.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Di<span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>idenden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>worden <span class=\"_ _e\"></span>opge<span class=\"_ _0\"></span>nomen <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>het <span class=\"_ _16\"> </span>ogenb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ik <span class=\"_ _e\"></span>dat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>aandeelhoud<span class=\"_ _b\"></span>er <span class=\"_ _e\"></span>het recht heef<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verkregen<span class=\"_ _b\"></span> om de betal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng te on<span class=\"_ _b\"></span>tvangen. N. Kostenve<span class=\"_ _b\"></span>rantwoording Bedrijfskosten <span class=\"_ _0\"></span>worden opgeno<span class=\"_ _b\"></span>men i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de winst-<span class=\"_ _1\"></span> en verliesreken<span class=\"_ _b\"></span>ing wanne<span class=\"_ _0\"></span>er ze gemaakt wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. Financie<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngskos<span class=\"_ _b\"></span>ten worden ten <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aste<span class=\"_ _0\"></span> van he<span class=\"_ _0\"></span>t resultaat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>genomen in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de mate<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dat ze be<span class=\"_ _b\"></span>trekking hebben<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op de boe<span class=\"_ _0\"></span>khoudk<span class=\"_ _b\"></span>undige pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span> 6.5.3<span class=\"ff7\"> <span class=\"_ _1b\"> </span></span>Cruciale<span class=\"_ _0\"></span> beoordel<span class=\"_ _0\"></span>ingen en <span class=\"_ _b\"></span>belangrijks<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e bronne<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schatt<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngs<span class=\"_ _0\"></span>onzeker<span class=\"_ _b\"></span>heden<span class=\"_ _1\"></span> Bij <span class=\"_ _11\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>opstellen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>jaarrekening <span class=\"_ _10\"> </span>van<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>moet <span class=\"_ _10\"> </span>het <span class=\"_ _15\"> </span>manage<span class=\"_ _0\"></span>ment <span class=\"_ _10\"> </span>oordelen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>vormen <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>scha<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>tingen<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>en veronders<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>maken die een invloed<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>hebben<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de toepas<span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>g <span class=\"_ _1\"></span>van de waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>ringsregels en de gerappor<span class=\"_ _0\"></span>teerde waarde<span class=\"_ _0\"></span> van<span class=\"_ _0\"></span> activa en<span class=\"_ _b\"></span> verplichtingen<span class=\"_ _b\"></span> en van<span class=\"_ _b\"></span> de baten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>lasten.<span class=\"_ _b\"></span> De scha<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>tingen en<span class=\"_ _b\"></span> daaraan<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gronds<span class=\"_ _0\"></span>lag l<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ggende veronders<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellingen <span class=\"_ _1\"></span>zijn <span class=\"_ _1\"></span>gebaseer<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>va<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen <span class=\"_ _e\"></span>u<span class=\"_ _0\"></span>it <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>verlede<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>verse <span class=\"_ _1\"></span>andere <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oren <span class=\"_ _1\"></span>die <span class=\"_ _e\"></span>als <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ede<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>jk <span class=\"_ _1\"></span>worden bescho<span class=\"_ _0\"></span>uwd op bas<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geldende<span class=\"_ _b\"></span> omstandighede<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De <span class=\"_ _0\"></span>resultate<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>van deze sch<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttingen vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>men<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de bas<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de boekwaarde van activa en verplichtingen die niet op <span class=\"_ _1\"></span>eenvoud<span class=\"_ _b\"></span>i<span class=\"_ _e\"></span>ge <span class=\"_ _1\"></span>wi<span class=\"_ _b\"></span>jze <span class=\"_ _1\"></span>uit <span class=\"_ _1\"></span>ande<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>bronnen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>blijken. De daadwerkelijke<span class=\"_ _0\"></span> uitkomsten <span class=\"_ _10\"> </span>kunnen<span class=\"_ _b\"></span> <span class=\"_\"> </span>afwijken<span class=\"_ _b\"></span> <span class=\"_\"> </span>va<span class=\"_ _0\"></span>n <span class=\"_ _11\"> </span>deze <span class=\"_ _10\"> </span>schattingen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>De <span class=\"_\"> </span>sch<span class=\"_ _b\"></span>attingen <span class=\"_ _10\"> </span>en <span class=\"_\"> </span>onde<span class=\"_ _b\"></span>rli<span class=\"_ _1\"></span>ggende<span class=\"_ _b\"></span> <span class=\"_\"> </span>v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>stell<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> voortdurend<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ge\u00ebvaluee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. Herzien<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van schattingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op<span class=\"_ _b\"></span>genomen in <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>periode<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waarin<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>schat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> herzien, indien<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de herziening<span class=\"_ _0\"></span> alleen voo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>die per<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode gevolgen<span class=\"_ _0\"></span> hee<span class=\"_ _0\"></span>ft. Herzien<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng in de vers<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>agper<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode en toeko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>stige perioden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vindt plaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>s indien<span class=\"_ _b\"></span> de herziening<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ook gevo<span class=\"_ _b\"></span>lgen heeft<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oekomst<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ioden. <span class=\"_ _1\"></span> 6.5.3.1<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen Bij het bepalen van de waa<span class=\"_ _b\"></span>rdering van de vastgoedbe<span class=\"_ _b\"></span>leggingen en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>activa voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> verkoop worden e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> veronders<span class=\"_ _b\"></span>tellingen gemaakt <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>resulteren <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>belang<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijke <span class=\"_ _1\"></span>schattingsonze<span class=\"_ _b\"></span>ker<span class=\"_ _1\"></span>heden <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>het <span class=\"_ _e\"></span>eind <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>verslagpe<span class=\"_ _0\"></span>riode <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>dus <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> wezenlijk risico in z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ch dragen van een <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eri\u00eb<span class=\"_ _0\"></span>le aanpassing van d<span class=\"_ _b\"></span>e boekwaarde van de vastgoedbe<span class=\"_ _b\"></span>leggingen en de<span class=\"_ _b\"></span> activa<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>aangehouden<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>voo<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>verkoop<span class=\"_ _b\"></span>. <span class=\"_ _10\"> </span>Om <span class=\"_ _10\"> </span>die<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>reden<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>laat<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>raad<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _10\"> </span>bestuur <span class=\"_ _11\"> </span>van <span class=\"_ _15\"> </span>Accentis<span class=\"_ _b\"></span> <span class=\"_\"> </span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bijstaan<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_ _10\"> </span>zijn verschillende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedsc<span class=\"_ _0\"></span>hatters. Een<span class=\"_ _b\"></span> samenva<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ting<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van hun<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>gen i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opgenome<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> in he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> jaarve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>slag<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van Ac<span class=\"_ _b\"></span>centi<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De belang<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijkste<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bronnen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onders<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellingen en<span class=\"_ _b\"></span> schattingsonze<span class=\"_ _b\"></span>kerheden wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hieronder<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>samengev<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>:<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">De evolu<span class=\"_ _0\"></span>tie van<span class=\"_ _b\"></span> de staa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> van de<span class=\"_ _b\"></span> gebouwen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> noodzaak<span class=\"_ _0\"></span> tot st<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uc<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ureel onde<span class=\"_ _b\"></span>rhoud. Zonde<span class=\"_ _b\"></span>r verdere<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vermeld<span class=\"_ _b\"></span>ing </span></span>is het uitgangs<span class=\"_ _b\"></span>punt dat bodem<span class=\"_ _b\"></span> en/of grondwa<span class=\"_ _b\"></span>ter niet veront<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>einigd z<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>n doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> schade<span class=\"_ _b\"></span>lijke stoffen. \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">De alge<span class=\"_ _b\"></span>mene <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oestand<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de c<span class=\"_ _b\"></span>onstruc<span class=\"_ _0\"></span>ties <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>lding <span class=\"_ _b\"></span>van de<span class=\"_ _b\"></span> e<span class=\"_ _b\"></span>ventuele z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>chtba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e sch<span class=\"_ _b\"></span>ade <span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> tekortko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ingen. </span></span>Zonder <span class=\"_ _15\"> </span>verde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>verme<span class=\"_ _0\"></span>lding <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>het <span class=\"_ _15\"> </span>uitgangspun<span class=\"_ _0\"></span>t <span class=\"_ _15\"> </span>dat <span class=\"_ _15\"> </span>geen <span class=\"_ _15\"> </span>problemen <span class=\"_ _15\"> </span>bestaan<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>stabilitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>en/of <span class=\"_ _16\"> </span>gebruik <span class=\"_ _15\"> </span>van schade<span class=\"_ _0\"></span>lijke en gevaa<span class=\"_ _b\"></span>rl<span class=\"_ _1\"></span>ijke <span class=\"_ _b\"></span>mat<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rialen. \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Behouden<span class=\"_ _b\"></span>s <span class=\"_ _11\"> </span>andere<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bepaling<span class=\"_ _b\"></span>en <span class=\"_ _11\"> </span>is<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>het <span class=\"_ _10\"> </span>uitgang<span class=\"_ _b\"></span>spunt <span class=\"_ _11\"> </span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>eigen<span class=\"_ _b\"></span>aar/<span class=\"_ _1\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiker <span class=\"_ _10\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>alle <span class=\"_ _10\"> </span>nodige <span class=\"_ _10\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gunningen<span class=\"_ _b\"></span> </span></span>beschikt <span class=\"_ _0\"></span>(bouw, <span class=\"_ _0\"></span>milieu, socio-econ<span class=\"_ _b\"></span>omisch ...).<span class=\"_ _b\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">De <span class=\"_ _11\"> </span>geschat<span class=\"_ _b\"></span>te <span class=\"_ _11\"> </span>huurinkoms<span class=\"_ _b\"></span>ten <span class=\"_ _11\"> </span>boven <span class=\"_ _10\"> </span>op <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>actue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>huur<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nko<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>de <span class=\"_ _10\"> </span>evolut<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>ervan<span class=\"_ _b\"></span> <span class=\"_\"> </span>s<span class=\"_ _b\"></span>amen <span class=\"_ _10\"> </span>met <span class=\"_ _11\"> </span>de </span></span>verwachte<span class=\"_ _0\"></span> evolutie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eegstand<span class=\"_ _b\"></span> van de gebou<span class=\"_ _0\"></span>wen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Eventuele<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>afwaarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bij versne<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n het kade<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge of toeko<span class=\"_ _b\"></span>mstige liquid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>teitsspann<span class=\"_ _b\"></span>ingen.<span class=\"_ _1\"></span> </span></span>Voor een <span class=\"_ _b\"></span><span class=\"ff6\">volledige<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> overz<span class=\"_ _b\"></span>icht word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ech<span class=\"_ _0\"></span>ter v<span class=\"_ _0\"></span>erweze<span class=\"_ _0\"></span>n na<span class=\"_ _b\"></span>ar<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>risicof<span class=\"_ _b\"></span>actor<span class=\"_ _1\"></span>en zo<span class=\"_ _b\"></span>al<span class=\"_ _1\"></span>s op<span class=\"_ _b\"></span>genomen <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>Accentis\u2019 <span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>verslag.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span>6.5.3.2<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Bijzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e waardeve<span class=\"_ _b\"></span>rmindering van<span class=\"_ _b\"></span> acti<span class=\"_ _1\"></span>va Voor de<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>toepassing <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>IAS 36<span class=\"_ _b\"></span> \u2018Bi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>zondere<span class=\"_ _b\"></span> waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deverminde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> activa\u2019 <span class=\"_ _b\"></span>moet h<span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>anagemen<span class=\"_ _b\"></span>t scha<span class=\"_ _b\"></span>ttingen <span class=\"_ _b\"></span>ma<span class=\"_ _e\"></span><span class=\"ff2\">ken </span>van <span class=\"_ _b\"></span>de inpu<span class=\"_ _0\"></span>tparamete<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s van<span class=\"_ _b\"></span> waa<span class=\"_ _b\"></span>rderingsmode<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>len <span class=\"_ _b\"></span>voor p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ognoses<span class=\"_ _b\"></span> van <span class=\"_ _b\"></span>kasstromen e<span class=\"_ _b\"></span>n w<span class=\"_ _b\"></span>instmarges<span class=\"_ _0\"></span>. He<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>management<span class=\"_ _b\"></span> baseert <span class=\"_ _13\"> </span>deze <span class=\"_ _13\"> </span>scha<span class=\"_ _b\"></span>tti<span class=\"_ _1\"></span>ngen <span class=\"_ _12\"> </span>zowel <span class=\"_ _13\"> </span>op <span class=\"_ _13\"> </span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>varingen<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>uit <span class=\"_ _13\"> </span>het<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>verled<span class=\"_ _b\"></span>en <span class=\"_ _13\"> </span>als <span class=\"_ _13\"> </span>op <span class=\"_ _13\"> </span>verwach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>mar<span class=\"_ _1\"></span>ktontw<span class=\"_ _b\"></span>ikkelingen. <span class=\"_ _13\"> </span>He<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> managemen<span class=\"_ _b\"></span>t <span class=\"_ _1c\"> </span>moet <span class=\"_ _18\"> </span>eveneens <span class=\"_ _18\"> </span>veronde<span class=\"_ _0\"></span>rstellingen <span class=\"_ _1c\"> </span>make<span class=\"_ _b\"></span>n <span class=\"_ _1c\"> </span>ove<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>waardering <span class=\"_ _18\"> </span>van <span class=\"_ _1c\"> </span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>van<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>ac<span class=\"_ _b\"></span>tieve belasting<span class=\"_ _0\"></span>latenties <span class=\"_ _b\"></span>met he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> oog <span class=\"_ _b\"></span>op toeko<span class=\"_ _b\"></span>mstige belas<span class=\"_ _b\"></span>tbare <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n en<span class=\"_ _b\"></span> van garant<span class=\"_ _b\"></span>ievoorzieningen.<span class=\"_ _b\"></span> Voor e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>k v<span class=\"_ _0\"></span>an d<span class=\"_ _0\"></span>eze aspecten houd<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> het manage<span class=\"_ _b\"></span>ment rekening me<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> de ervaring<span class=\"_ _0\"></span>en uit he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verleden aange<span class=\"_ _b\"></span>vuld<span class=\"_ _e\"></span> met actuele info<span class=\"_ _b\"></span>rmatie over, onder meer<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> productpo<span class=\"_ _b\"></span>rtfolio en <span class=\"ff6\">\u2013</span>prestat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bloo<span class=\"_ _0\"></span>tstelling aan<span class=\"_ _0\"></span> kre<span class=\"_ _b\"></span>dietrisico.  6.5.3.3<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Joint ventures<span class=\"_ _b\"></span> De <span class=\"_ _20\"> </span>50%-par<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>icipat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _1c\"> </span>vennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap <span class=\"_ _1c\"> </span>Clubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _20\"> </span>GmbH <span class=\"_ _1c\"> </span>wordt <span class=\"_ _1c\"> </span>beschouwd <span class=\"_ _1c\"> </span>als <span class=\"_ _20\"> </span>geza<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enl<span class=\"_ _0\"></span>ijk <span class=\"_ _20\"> </span>con<span class=\"_ _0\"></span>trole <span class=\"_ _20\"> </span>in overeenste<span class=\"_ _b\"></span>mm<span class=\"_ _1\"></span>ing <span class=\"_ _14\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _15\"> </span>IFRS <span class=\"_ _16\"> </span>11.7, <span class=\"_ _16\"> </span>g<span class=\"_ _1\"></span>ezien <span class=\"_ _14\"></span>de <span class=\"_ _15\"> </span>beslissingen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>nzake<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>relevan<span class=\"_ _0\"></span>te <span class=\"_ _15\"> </span>activite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ten <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>unanieme <span class=\"_ _16\"></span>toes<span class=\"_ _0\"></span>temming<span class=\"_ _b\"></span> vereisen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>controle<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>partijen. <span class=\"_ _e\"></span>Tevens<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>geno<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>belang<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>beschou<span class=\"_ _b\"></span>wd <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>joint <span class=\"_ _e\"></span>ven<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ure <span class=\"_ _e\"></span>gez<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en beide <span class=\"_ _12\"> </span>controle<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende <span class=\"_ _12\"> </span>partijen <span class=\"_ _29\"> </span>r<span class=\"_ _1\"></span>ech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>hebben <span class=\"_ _12\"> </span>op <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>ne<span class=\"_ _b\"></span>tt<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>activa, <span class=\"_ _29\"> </span>en <span class=\"_ _13\"> </span>niet<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>op <span class=\"_ _12\"> </span>specifieke <span class=\"_ _29\"> </span>activa <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>schulden.<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>I<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> overeenste<span class=\"_ _b\"></span>mm<span class=\"_ _1\"></span>ing <span class=\"_ _14\"></span>met <span class=\"_ _16\"></span>IFRS <span class=\"_ _16\"> </span>11.24<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>wordt <span class=\"_ _16\"></span>het <span class=\"_ _16\"></span>genomen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>belang<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>dan <span class=\"_ _16\"></span>ook <span class=\"_ _16\"> </span>beschouwd<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>als <span class=\"_ _16\"></span>een <span class=\"_ _14\"></span>joi<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>ven<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ure <span class=\"_ _16\"></span>dewe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ke verwerkt word<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gens de ver<span class=\"_ _b\"></span>mogensmutat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>emethod<span class=\"_ _0\"></span>e (IAS 28<span class=\"_ _b\"></span>).<span class=\"_ _1\"></span> Aangezien <span class=\"_ _16\"></span>de <span class=\"_ _16\"> </span>overd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acht<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>gebeurd<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>met <span class=\"_ _16\"></span>terugwerkende<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>kracht <span class=\"_ _16\"> </span>diende <span class=\"_ _16\"> </span>het <span class=\"_ _16\"></span>resultaat <span class=\"_ _16\"></span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>joint<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>venture <span class=\"_ _16\"> </span>vanaf <span class=\"_ _16\"></span>de economische<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>transfe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>in <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>resultaat<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van Iep <span class=\"_ _e\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Gezien <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>immate<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble i<span class=\"_ _1\"></span>mpac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>werd <span class=\"_ _1\"></span>het preacquisi<span class=\"_ _0\"></span>tieresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat opgen<span class=\"_ _b\"></span>om<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor de bereke<span class=\"_ _0\"></span>ning<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>badw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ll in boek<span class=\"_ _0\"></span>jaar 2017<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> 6.5.3.4<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Uitgestelde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastinge<span class=\"_ _b\"></span>n Uitgestelde<span class=\"_ _b\"></span> b<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingvorde<span class=\"_ _b\"></span>ringen <span class=\"_ _b\"></span>worden<span class=\"_ _b\"></span> op<span class=\"_ _b\"></span>genomen <span class=\"_ _b\"></span>voor<span class=\"_ _b\"></span> ove<span class=\"_ _0\"></span>rgedr<span class=\"_ _b\"></span>agen <span class=\"_ _b\"></span>fiscale <span class=\"_ _b\"></span>verl<span class=\"_ _0\"></span>iezen <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>zover <span class=\"_ _b\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>waarsch<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>nlijk<span class=\"_ _b\"></span> is <span class=\"_ _15\"> </span>dat <span class=\"_ _15\"> </span>er <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>oeko<span class=\"_ _b\"></span>mstige <span class=\"_ _15\"> </span>fiscale <span class=\"_ _15\"> </span>winst <span class=\"_ _15\"> </span>beschikbaa<span class=\"_ _b\"></span>r <span class=\"_ _10\"> </span>za<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>zijn <span class=\"_ _15\"> </span>waarmee<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>fiscale <span class=\"_ _15\"> </span>verlieze<span class=\"_ _0\"></span>n <span class=\"_ _15\"> </span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>worden <span class=\"_ _15\"> </span>verrekend<span class=\"_ _b\"></span>. Belangrijke beoordel<span class=\"_ _0\"></span>ingen door <span class=\"_ _1\"></span>het management zijn <span class=\"_ _1\"></span>vereist<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>om <span class=\"_ _1\"></span>de op <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>nemen uitgestelde belastingvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> bepalen,<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>basis<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>ve<span class=\"_ _0\"></span>rwachte <span class=\"_ _15\"> </span>timing <span class=\"_ _15\"> </span>en <span class=\"_ _10\"> </span>het <span class=\"_ _10\"> </span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>veau <span class=\"_ _10\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>t<span class=\"_ _1\"></span>oeko<span class=\"_ _b\"></span>mstige <span class=\"_ _10\"> </span>belastba<span class=\"_ _b\"></span>re <span class=\"_ _10\"> </span>winst, <span class=\"_ _10\"> </span>sa<span class=\"_ _b\"></span>men <span class=\"_ _10\"> </span>met <span class=\"_ _10\"> </span>de toekomstige<span class=\"_ _b\"></span> fisca<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>planningss<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rategie\u00ebn<span class=\"_ _b\"></span>. De<span class=\"_ _b\"></span> effectieve <span class=\"_ _b\"></span>waarde<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de ui<span class=\"_ _0\"></span>tgestelde be<span class=\"_ _b\"></span>lastingvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> zal <span class=\"_ _b\"></span>in p<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>nc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>pe slechts <span class=\"_\"> </span>bev<span class=\"_ _0\"></span>estigd <span class=\"_ _11\"> </span>kunnen <span class=\"_ _10\"> </span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_\"> </span>wannee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_\"> </span>een <span class=\"_\"> </span>be<span class=\"_ _b\"></span>lastingplich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ige <span class=\"_ _11\"> </span>ze <span class=\"_\"> </span>aanwen<span class=\"_ _0\"></span>dt, <span class=\"_\"> </span>d<span class=\"_ _b\"></span>.i. <span class=\"_\"> </span>vanaf <span class=\"_ _11\"> </span>het <span class=\"_\"> </span>ogenb<span class=\"_ _b\"></span>lik <span class=\"_\"> </span>dat <span class=\"_\"> </span>de<span class=\"_ _b\"></span> belastingp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtige be<span class=\"_ _b\"></span>lastbare wins<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>gene<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eert. Tot<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dan kan<span class=\"_ _b\"></span> de waarde<span class=\"_ _0\"></span> ervan slechts<span class=\"_ _b\"></span> worden ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aamd.<span class=\"_ _1\"></span> Fiscale <span class=\"_ _29\"> </span>verliezen<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>hebben <span class=\"_ _29\"> </span>betrekking <span class=\"_\"> </span>op <span class=\"_ _12\"> </span>de <span class=\"_\"> </span>moedervennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>sch<span class=\"_ _b\"></span>ap <span class=\"_ _12\"> </span>en <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>dochteronde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nem<span class=\"_ _0\"></span>ingen <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>allen <span class=\"_ _29\"> </span>een geschiede<span class=\"_ _b\"></span>ni<span class=\"_ _1\"></span>s hebben<span class=\"_ _b\"></span> van verliezen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscale ver<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ezen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ni<span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span> gecompensee<span class=\"_ _b\"></span>rd met belastba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> winsten elders in de g<span class=\"_ _0\"></span>roep. De fisca<span class=\"_ _b\"></span>le verliezen hebben<span class=\"_ _b\"></span> geen vervaldag. I<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>di<span class=\"_ _1\"></span>en het gebru<span class=\"_ _b\"></span>ik <span class=\"_ _1\"></span>van de <span class=\"_ _0\"></span>fiscale ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iezen bepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt is<span class=\"_ _b\"></span> in <span class=\"_ _b\"></span><span class=\"ls5\">de <span class=\"ls0\">tijd, <span class=\"_ _b\"></span>bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat <span class=\"_ _0\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>risico <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>niet <span class=\"_ _b\"></span>tijdig <span class=\"_ _b\"></span>voldoende<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>opportuni<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten <span class=\"_ _b\"></span>b<span class=\"_ _b\"></span>estaan <span class=\"_ _0\"></span>om <span class=\"_ _b\"></span>deze <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>recupereren<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Er <span class=\"_ _b\"></span>werd<span class=\"_ _1\"></span> <span class=\"ls5\">op</span> <span class=\"_ _b\"></span><span class=\"ls5\">heden </span></span></span>slechts <span class=\"_ _1\"></span>een gedeelte <span class=\"_ _1\"></span>van de <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gedragen fiscale verliezen <span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kend door <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>onzeke<span class=\"_ _0\"></span>rheid omtr<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>he<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>gebruik van <span class=\"_ _1\"></span>de totale fiscale<span class=\"_ _b\"></span> verliezen in de<span class=\"_ _b\"></span> volgende ja<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en, en a<span class=\"_ _b\"></span>ls<span class=\"_ _e\"></span> uitgeste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de bela<span class=\"_ _b\"></span>stingvorderingen<span class=\"_ _b\"></span> opgenomen<span class=\"_ _0\"></span>. 6.5.3.5<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Opbrengstve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>woording De <span class=\"_ _16\"> </span>opbrengstve<span class=\"_ _b\"></span>rantwoording <span class=\"_ _14\"></span>dient, <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>basis<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>toepassi<span class=\"_ _b\"></span>ng <span class=\"_ _15\"> </span>zijnde <span class=\"_ _14\"></span>modaliteiten <span class=\"_ _14\"></span>in <span class=\"_ _16\"></span>de <span class=\"_ _16\"> </span>overeenkoms<span class=\"_ _b\"></span>ten, <span class=\"_ _16\"> </span>in overeenste<span class=\"_ _b\"></span>mm<span class=\"_ _1\"></span>ing <span class=\"_ _13\"> </span>met <span class=\"_ _18\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>va<span class=\"_ _0\"></span>n <span class=\"_ _18\"> </span>toepass<span class=\"_ _b\"></span>ing <span class=\"_ _18\"> </span>zijnde<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>boekhoudkun<span class=\"_ _b\"></span>di<span class=\"_ _1\"></span>g <span class=\"_ _13\"> </span>r<span class=\"_ _1\"></span>eferent<span class=\"_ _0\"></span>iestelsel <span class=\"_ _18\"> </span>bepa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _18\"> </span>te <span class=\"_ _13\"> </span>worden. <span class=\"_ _13\"> </span>Het managemen<span class=\"_ _b\"></span>t <span class=\"_ _15\"> </span>beoordeelt<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>modaliteiten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>kortingen <span class=\"_ _16\"></span>en <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>vester<span class=\"_ _1\"></span>ings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oelages<span class=\"_ _b\"></span>, <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>de <span class=\"_ _16\"> </span>belangr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jke <span class=\"_ _14\"></span>wi<span class=\"_ _1\"></span>jzigingen<span class=\"_ _b\"></span> (verlening o<span class=\"_ _b\"></span>f n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>euw<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contracten en<span class=\"_ _b\"></span> toetst <span class=\"_ _b\"></span>de impact<span class=\"_ _b\"></span> op d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>wijze<span class=\"_ _b\"></span> waarop <span class=\"_ _b\"></span>de o<span class=\"_ _0\"></span>mzet e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kend <span class=\"_ _b\"></span>wordt o<span class=\"_ _b\"></span>vereenkomst<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>g het van toepas<span class=\"_ _b\"></span>sing zijnde boe<span class=\"_ _0\"></span>khoudk<span class=\"_ _b\"></span>undig referen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iestelsel<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> 6.5.4<span class=\"ff7\"> <span class=\"_ _1b\"> </span></span>Commentaar<span class=\"_ _b\"></span> en toelich<span class=\"_ _0\"></span>ting bij<span class=\"_ _0\"></span> de gecons<span class=\"_ _0\"></span>olideerde<span class=\"_ _b\"></span> jaarrekenin<span class=\"_ _b\"></span>g<span class=\"_ _1\"></span> 1. Segmen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>informa<span class=\"_ _b\"></span>tie Overeenkoms<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>g IFRS <span class=\"_ _1\"></span>8 <span class=\"_ _1\"></span>Operat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>onele <span class=\"_ _1\"></span>seg<span class=\"_ _b\"></span>men<span class=\"_ _1\"></span>ten, <span class=\"_ _1\"></span>werd de m<span class=\"_ _1\"></span>anag<span class=\"_ _b\"></span>ementbenade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>rapporte<span class=\"_ _b\"></span>ring <span class=\"_ _1\"></span>van gesegmentee<span class=\"_ _b\"></span>rde <span class=\"_ _e\"></span>inf<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>rmatie <span class=\"_ _e\"></span>toegepast<span class=\"_ _b\"></span>. <span class=\"_ _14\"></span>Volgens<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>deze<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>standa<span class=\"_ _0\"></span>ard <span class=\"_ _e\"></span>di<span class=\"_ _b\"></span>ent <span class=\"_ _14\"></span>de <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>appo<span class=\"_ _b\"></span>rter<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gesegmen<span class=\"_ _0\"></span>teerde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>informat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e aan <span class=\"_ _0\"></span>te slui<span class=\"_ _0\"></span>ten op <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nterne <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>appo<span class=\"_ _b\"></span>rten gebru<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>kt doo<span class=\"_ _b\"></span>r de be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijkste<span class=\"_ _b\"></span> operation<span class=\"_ _1\"></span>ele bes<span class=\"_ _0\"></span>luitvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mende<span class=\"_ _b\"></span> functionar<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ssen, o<span class=\"_ _0\"></span>p<span class=\"_ _b\"></span> basis waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>interne<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>prestat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es van<span class=\"_ _b\"></span> I<span class=\"_ _1\"></span>ep<span class=\"_ _0\"></span> Invests ope<span class=\"_ _b\"></span>rati<span class=\"_ _1\"></span>one<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e se<span class=\"_ _b\"></span>gm<span class=\"_ _1\"></span>enten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden beo<span class=\"_ _b\"></span>ordeeld en <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en wo<span class=\"_ _0\"></span>rden toegekend aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> verschil<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ende segmen<span class=\"_ _b\"></span>ten. De segmen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en z<span class=\"_ _0\"></span>ijn: \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Accentis<span class=\"_ _b\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">O<span class=\"_ _1\"></span>ther<span class=\"_ _b\"></span> </span></span>Het <span class=\"_ _e\"></span>managemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>Accentis <span class=\"_ _14\"></span>hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t, <span class=\"_ _14\"></span>tene<span class=\"_ _0\"></span>inde <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>ege<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>oet <span class=\"_ _e\"></span>te <span class=\"_ _14\"></span>kome<span class=\"_ _b\"></span>n <span class=\"_ _14\"></span>aan <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>principes <span class=\"_ _e\"></span>en <span class=\"_ _14\"></span>doe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>stellingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>IFRS <span class=\"_ _e\"></span>8, getracht<span class=\"_ _b\"></span> om <span class=\"_ _b\"></span>geograf<span class=\"_ _0\"></span>ische <span class=\"_ _0\"></span>seg<span class=\"_ _b\"></span>mentinforma<span class=\"_ _0\"></span>tie o<span class=\"_ _b\"></span>ver <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vastgoedbeleg<span class=\"_ _b\"></span>gi<span class=\"_ _1\"></span>ngen <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>inko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>sten <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>compile<span class=\"_ _0\"></span>ren <span class=\"_ _b\"></span>omdat<span class=\"_ _0\"></span> die<span class=\"_ _b\"></span> informatie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eenvoudig<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>beschikbaa<span class=\"_ _b\"></span>r i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>Accentis\u2019<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>managemen<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>bena<span class=\"_ _1\"></span><span class=\"ff2\">d<span class=\"_ _0\"></span>rukt echter dat het de vastgoedpo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tefeui<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>e niet<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op </span>basis <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>geograf<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche <span class=\"_ _15\"> </span>seg<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>behee<span class=\"_ _b\"></span>rt. <span class=\"_ _15\"> </span>D<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gedetai<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _16\"> </span>huurdersinfo<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>atie<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>wordt, <span class=\"_ _16\"> </span>tevens <span class=\"_ _15\"> </span>conform<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>IFRS<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>8, hieronde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> geana<span class=\"_ _0\"></span>lyseerd<span class=\"_ _0\"></span>. 1.1. Segmen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>nfor<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>atie - Vastgoed<span class=\"_ _b\"></span>beleggingen<span class=\"_ _b\"></span> Fair value Land 31<span class=\"ls0\">-</span>12<span class=\"ls0\">-<span class=\"_ _1\"></span></span>20<span class=\"ls0\">22<span class=\"_ _b\"></span> </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-<span class=\"_ _1\"></span></span>20<span class=\"ls0\">21<span class=\"_ _b\"></span> </span>k EU<span class=\"_ _1\"></span>R % k EU<span class=\"_ _1\"></span>R % Belgi\u00eb 36.590<span class=\"_ _b\"></span> 86,91<span class=\"_ _b\"></span> 40.440<span class=\"_ _b\"></span> 87,38<span class=\"_ _b\"></span> Duitsland<span class=\"_ _b\"></span> 5.510<span class=\"_ _b\"></span> 13,09<span class=\"_ _b\"></span> 5.840<span class=\"_ _0\"></span> 12,62<span class=\"_ _b\"></span> Totaal port<span class=\"_ _0\"></span>folio 42.100<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> 46.280<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> 1.2. Segmen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>nfor<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>atie - Huuropb<span class=\"_ _b\"></span>rengsten Huuropbre<span class=\"_ _0\"></span>ngsten<span class=\"ff2\"> </span>Land 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>k EU<span class=\"_ _1\"></span>R % k EU<span class=\"_ _1\"></span>R % Belgi\u00eb 5.809<span class=\"_ _b\"></span> 86,65<span class=\"_ _b\"></span> 6.058<span class=\"_ _0\"></span> 44,60<span class=\"_ _b\"></span> Slowakije<span class=\"_ _b\"></span> - - 6.631<span class=\"_ _0\"></span> 48,81<span class=\"_ _b\"></span> Duitsland<span class=\"_ _b\"></span> 895<span class=\"ls0\"> </span>13,35<span class=\"_ _b\"></span> 895<span class=\"ls0\"> </span>6,59 Totaal op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>einde boek<span class=\"_ _b\"></span>jaar 6.704<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> 13.584<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> 1.3. Segmen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>nfor<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>atie - Huurcon<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en Onderstaande<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>t<span class=\"_ _1\"></span>abel<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>ge<span class=\"_ _0\"></span>eft <span class=\"_ _18\"> </span>een <span class=\"_ _1c\"> </span>ove<span class=\"_ _b\"></span>rzicht <span class=\"_ _18\"> </span>d.d. <span class=\"_ _18\"> </span>31 <span class=\"_ _1c\"> </span>dec<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber <span class=\"_ _18\"> </span>2022 <span class=\"_ _18\"> </span>van <span class=\"_ _1c\"> </span>a<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>lopende<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>huurcon<span class=\"_ _b\"></span>tracten <span class=\"_ _18\"> </span>op <span class=\"_ _1c\"> </span>de<span class=\"_ _b\"></span> vastgoedb<span class=\"_ _0\"></span>eleggingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van <span class=\"_ _14\"></span>Accentis <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>rekening <span class=\"_ _14\"></span>houden<span class=\"_ _0\"></span>d <span class=\"_ _14\"></span>met <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>dat <span class=\"_ _16\"> </span>ogenb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ik <span class=\"_ _16\"></span>afges<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oten <span class=\"_ _14\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>cont<span class=\"_ _0\"></span>racten <span class=\"_ _16\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de jaarlijks toegek<span class=\"_ _b\"></span>ende investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oelages<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Huur per Cum%<span class=\"_ _0\"></span> Oppervlak<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e Cum% Gemiddeld<span class=\"_ _b\"></span> Gemiddelde<span class=\"_ _b\"></span> jaar (m\u00b2)<span class=\"ff3 fs1\"> </span>contracteinde<span class=\"_ _b\"></span> volgende<span class=\"_ _b\"></span> (EUR)<span class=\"ff3 fs1\"> </span>\u2018break\u2019<span class=\"ff3\"> </span>Top 5 con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten<span class=\"_ _b\"></span> 5.<span class=\"ls5\">077</span>.<span class=\"ls5\">033</span> 80<span class=\"ls0\">,</span>97<span class=\"ls0\"> </span>63<span class=\"ls0\">.</span>322<span class=\"ls0\"> </span>83,<span class=\"ls5\">18</span> 24<span class=\"ls0\">-</span>12<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">6<span class=\"_ _b\"></span> </span>23<span class=\"ls0\">-</span>12<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">5<span class=\"_ _0\"></span> </span>Top 10 con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten<span class=\"_ _b\"></span> 5.<span class=\"ls5\">430</span>.<span class=\"ls5\">404</span> 86<span class=\"ls0\">,</span>61<span class=\"ls0\"> </span>65<span class=\"ls0\">.</span>270<span class=\"ls0\"> </span>85,<span class=\"ls5\">74</span> 06<span class=\"ls0\">-07-</span>202<span class=\"ls0\">6 </span>06-04-<span class=\"ls5\">202</span>5 Top 20 con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten<span class=\"_ _b\"></span> 5.<span class=\"ls5\">826</span>.<span class=\"ls5\">949</span> 92,<span class=\"ls5\">94</span> 68<span class=\"ls0\">.</span>055<span class=\"ls0\"> </span>89<span class=\"ls0\">,39 </span>01<span class=\"ls0\">-</span>11<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">6<span class=\"_ _b\"></span> </span>09<span class=\"ls0\">-</span>11<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">4<span class=\"_ _0\"></span> </span>Alle contrac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en 6.<span class=\"ls5\">269</span>.<span class=\"ls5\">889</span> 100,00<span class=\"_ _b\"></span> 76<span class=\"ls0\">.</span>129<span class=\"ls0\"> </span>100,00<span class=\"_ _b\"></span> 29<span class=\"ls0\">-</span>10<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">7<span class=\"_ _b\"></span> </span>27-08-<span class=\"ls5\">20</span>24 Twee <span class=\"_ _1\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uike<span class=\"_ _0\"></span>rs van <span class=\"_ _1\"></span>panden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uit de <span class=\"_ _1\"></span>vastgoe<span class=\"_ _0\"></span>dportefeu<span class=\"_ _b\"></span>ille <span class=\"_ _1\"></span>vertegen<span class=\"_ _b\"></span>woordigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aandeel van meer dan <span class=\"_ _1\"></span>10%<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de totale huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>inko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>sten. <span class=\"_ _b\"></span>H<span class=\"_ _1\"></span>et zijn Xeiko<span class=\"_ _0\"></span>n (Belg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eb) 58,<span class=\"ls5\">58</span>% en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>BBS <span class=\"_ _b\"></span>(Duit<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>and) 14,<span class=\"ls5\">27</span>%.<span class=\"_ _b\"></span>  1.4 S<span class=\"ls5\">eg</span>ment<span class=\"_ _0\"></span>informa<span class=\"_ _0\"></span>tie <span class=\"ff6\">\u2013</span> geconso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d totaalresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat Geconsol<span class=\"_ _0\"></span>ideerd<span class=\"_ _b\"></span> Accentis<span class=\"_ _b\"></span> Other Voor <span class=\"_ _1\"></span>het boekjaar Voor <span class=\"_ _1\"></span>het boekjaar Voor <span class=\"_ _1\"></span>het boekjaar Voor <span class=\"_ _1\"></span>het boekjaar Voor <span class=\"_ _1\"></span>het boekjaar Voor <span class=\"_ _1\"></span>het boekjaar in k <span class=\"_ _1\"></span>EUR<span class=\"ff3\">  </span>eindigend<span class=\"_ _1\"></span> op 31 eindigend<span class=\"_ _1\"></span> op 31 eindigend<span class=\"_ _1\"></span> op 31 eindigend<span class=\"_ _1\"></span> op 31 eindigend<span class=\"_ _1\"></span> op 31 eindigend<span class=\"_ _1\"></span> op 31 december<span class=\"fs3\"> <span class=\"fs7 lsf\">20<span class=\"ls0\">22<span class=\"ff2\"> </span></span></span></span>december<span class=\"fs3\"> <span class=\"fs7 lsf\">20<span class=\"ls0\">21 </span></span></span>december<span class=\"fs3\"> <span class=\"fs7 lsf\">20<span class=\"ls0\">22 </span></span></span>december<span class=\"fs3\"> <span class=\"fs7 lsf\">20<span class=\"ls0\">21 </span></span></span>december<span class=\"fs3\"> <span class=\"fs7 lsf\">20<span class=\"ls0\">22 </span></span></span>december<span class=\"fs3\"> <span class=\"fs7 lsf\">20<span class=\"ls0\">21 </span></span></span>Huuropb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engsten 6.704<span class=\"_ _b\"></span> 13.584<span class=\"_ _b\"></span> 6.<span class=\"ls5\">704</span> 13.584<span class=\"_ _b\"></span> - - Overige bed<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>jfsopbrengs<span class=\"_ _b\"></span>ten 884<span class=\"ls0\"> </span>7.373<span class=\"_ _b\"></span> 884<span class=\"ls0\"> </span>7.373<span class=\"_ _b\"></span> - - Meerwaarde<span class=\"_ _b\"></span> op verkoop vaste<span class=\"_ _b\"></span> activa - 11.938<span class=\"_ _b\"></span> - 11.938<span class=\"_ _b\"></span> - - Transacties<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>segmen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en - - - - - - Totale operat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e opbr<span class=\"_ _0\"></span>engsten 7.588<span class=\"_ _b\"></span> 32.895<span class=\"_ _b\"></span> 7.<span class=\"ls5\">588</span> 32.895<span class=\"_ _b\"></span> - - Personeelskosten<span class=\"_ _b\"></span> -<span class=\"ls5\">171</span> -1.088 -1<span class=\"ls5\">71</span> -1.088 - - Overige bed<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>jfskos<span class=\"_ _0\"></span>ten -4.092 -12.046 -3<span class=\"ls3\">.5<span class=\"ls5\">92<span class=\"_ _b\"></span><span class=\"ls0\"> </span></span></span>-11.554 -<span class=\"ls5\">500</span> -<span class=\"ls5\">492</span> Minwaarde op<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>koop<span class=\"_ _b\"></span> vaste act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va -<span class=\"ls5\">132</span> - -<span class=\"ls5\">132</span> - - - Transacties<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>segmen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en - - - - - - Totale operat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e kaskos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"ff2 fc0\"> </span>-4.395<span class=\"ff2 fc0\"> </span>-13.134<span class=\"ff2 fc0\"> </span>-3.<span class=\"ls5\">895</span><span class=\"ff2 fc0\"> </span>-12.642<span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">500</span><span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">492</span><span class=\"ff2 fc0\"> </span>EBITDA <span class=\"ff2\">[1]<span class=\"fc0\"> </span></span>3.193<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>19.761<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>3.<span class=\"ls5\">693</span><span class=\"ff2 fc0\"> </span>20.253<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">500</span><span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">492</span><span class=\"ff2 fc0\"> </span>Afschrijvingen<span class=\"_ _b\"></span> -3 -3 -3 -3 - - Voorziening<span class=\"_ _0\"></span>en -<span class=\"ls5\">238</span> 5 -<span class=\"ls5\">238</span> 5 - - Waardeve<span class=\"_ _0\"></span>rminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen op<span class=\"_ _0\"></span> vlottende<span class=\"_ _b\"></span> activa 222<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>2<span class=\"ls5\">22</span> 2 - 82<span class=\"ls0\"> </span>Variatie in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vastgoed -1.169 -1.688 -<span class=\"ls5\">1.<span class=\"_ _1\"></span>169<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>-1.688 - - Totale operat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>onele n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>kaskos<span class=\"_ _b\"></span>ten<span class=\"ff2 fc0\"> </span>-1.188<span class=\"ff2 fc0\"> </span>-1.602<span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">1.<span class=\"_ _1\"></span>188<span class=\"_ _0\"></span><span class=\"ff2 fc0 ls0\"> </span></span>-1.684<span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">82</span><span class=\"ff2 fc0\"> </span>Bedrijfsres<span class=\"_ _0\"></span>ultaat <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>EBIT)<span class=\"ff2 fc0\"> </span>2.005<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>18.159<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>2<span class=\"ls3\">.5<span class=\"ls5\">05<span class=\"_ _b\"></span><span class=\"fc0 ls0\"> </span></span></span>18.569<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">500</span><span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">410</span><span class=\"ff2 fc0\"> </span>Financierings<span class=\"_ _0\"></span>opbrengs<span class=\"_ _b\"></span>ten<span class=\"ff3 fc1\"> </span>1.223<span class=\"_ _b\"></span> 2.071<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>- 138<span class=\"ls0\"> </span>1.223<span class=\"ls0\"> </span>1.933<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>Financierings<span class=\"_ _0\"></span>kosten<span class=\"_ _0\"></span> -1.274 -1.531 -<span class=\"ls5\">1.<span class=\"_ _1\"></span>217<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>-1.479 -57 -<span class=\"ls5\">52</span> Overig financiee<span class=\"_ _b\"></span>l resultaat<span class=\"ff3 fc1\"> </span>-1.223<span class=\"ff3 fc1\"> </span>156<span class=\"ff3 fc1 ls0\"> </span>-14 34<span class=\"ff3 fc1 ls0\"> </span>-1.209 122<span class=\"ff3 fc1 ls0\"> </span>Resultaten u<span class=\"_ _b\"></span>it vermogensmu<span class=\"_ _b\"></span>tatie -<span class=\"ls5\">491</span> 120<span class=\"ls0\"> </span>- - -<span class=\"ls5\">491</span> 120<span class=\"ls0\"> </span>Transacties<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>segmen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en - - - -<span class=\"ls5\">27</span> - 27<span class=\"ls0\"> </span>Resultaat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingen<span class=\"_ _0\"></span><span class=\"ff2 fc0\"> </span>240<span class=\"ff2 fc0 ls0\"> </span>18.975<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>1.274<span class=\"ff2 fc0 ls0\"> </span>17.235<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">1.<span class=\"_ _1\"></span>034<span class=\"_ _0\"></span><span class=\"ff2 fc0 ls0\"> </span></span>1.740<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>Belastingen -2.482 -2.528 -<span class=\"ls5\">935</span> -<span class=\"ls5\">197</span> -1.<span class=\"ls5\">547</span> -2.331 Resultaat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uit be\u00ebind<span class=\"_ _b\"></span>igde bedri<span class=\"_ _0\"></span>jfsactivi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten 333<span class=\"ls0\"> </span>- - - 333<span class=\"ls0\"> </span>- Nettoresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat -1.909 16.447<span class=\"_ _b\"></span> 339<span class=\"ls0\"> </span>17.038<span class=\"_ _b\"></span> -2.248 -<span class=\"ls5\">591</span> [1<span class=\"ls13\">] </span>Voor de <span class=\"_ _1\"></span>definitie <span class=\"_ _1\"></span>en reconciliat<span class=\"_ _1\"></span>ie van <span class=\"_ _1\"></span>de A<span class=\"_ _1\"></span>lternatiev<span class=\"_ _1\"></span>e prestatiemaat<span class=\"_ _1\"></span>staven (A<span class=\"_ _1\"></span><span class=\"ff6\">PM\u2019s</span>) wordt<span class=\"_ _1\"></span> verw<span class=\"_ _1\"></span>ezen <span class=\"_ _1\"></span>naar punt <span class=\"_ _1\"></span>6.5.1.3 v<span class=\"_ _1\"></span>an de toelichtingen.<span class=\"_ _1\"></span><span class=\"ff3 fs1 fc1\"> </span>1.5 S<span class=\"ls5\">eg</span>ment<span class=\"_ _0\"></span>informa<span class=\"_ _0\"></span>tie <span class=\"ff6\">\u2013</span> geconso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d overzicht<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>financi\u00ebl<span class=\"_ _b\"></span>e positie<span class=\"_ _1\"></span> <span class=\"ff6\">\u2013</span> act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va Geconsol<span class=\"_ _0\"></span>ideerd<span class=\"_ _b\"></span> Accentis<span class=\"_ _b\"></span> Other in k <span class=\"_ _1\"></span>EUR<span class=\"ff3\"> </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>2<span class=\"ff2\"> </span></span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>1 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>2 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>1 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">22 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">21 </span>Vaste activa 46.703<span class=\"_ _b\"></span> 51.377<span class=\"_ _b\"></span> 42.101<span class=\"_ _b\"></span> 46.284<span class=\"_ _b\"></span> 4.602<span class=\"_ _b\"></span> 5.093<span class=\"_ _b\"></span> Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _0\"></span> 42.100<span class=\"_ _b\"></span> 46.280<span class=\"_ _b\"></span> 42.100<span class=\"_ _b\"></span> 46.280<span class=\"_ _b\"></span> - - Materi\u00eble vas<span class=\"_ _0\"></span>te act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va 1 4 1 4 - - Investeringen <span class=\"_ _b\"></span>in joint ven<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ures 3.951<span class=\"_ _b\"></span> 4.442<span class=\"_ _b\"></span> - - 3.951<span class=\"_ _b\"></span> 4.442<span class=\"_ _b\"></span> Overige finan<span class=\"_ _b\"></span>ci<span class=\"_ _1\"></span>\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e vaste act<span class=\"_ _b\"></span>iva 9 9 - - 9 9 Handelsvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> en <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ige<span class=\"_ _0\"></span> vorderingen<span class=\"ff3 fc1\"> </span>642<span class=\"ls0\"> </span>642<span class=\"ff3 fc1 ls0\"> </span>- - 642<span class=\"ls0\"> </span>642<span class=\"ff3 fc1 ls0\"> </span>Vlottende act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va 29.631<span class=\"_ _b\"></span> 88.928<span class=\"_ _b\"></span> 12.870<span class=\"_ _b\"></span> 63.570<span class=\"_ _b\"></span> 16.761<span class=\"_ _b\"></span> 25.358<span class=\"_ _b\"></span> Handelsvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _0\"></span> 1.155<span class=\"_ _b\"></span> 769<span class=\"ls0\"> </span>1.155<span class=\"_ _b\"></span> 769<span class=\"ls0\"> </span>- - Overige vorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen 2.365<span class=\"_ _b\"></span> 13.932<span class=\"_ _b\"></span> 513<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>1.852<span class=\"_ _b\"></span> 13.832<span class=\"_ _b\"></span> Overlopende<span class=\"_ _b\"></span> rekeningen 248<span class=\"ls0\"> </span>1.210<span class=\"_ _b\"></span> 247<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>1 1.180<span class=\"_ _b\"></span> Geldmiddelen<span class=\"_ _b\"></span> en kasequiva<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>enten 25.863<span class=\"_ _b\"></span> 73.017<span class=\"_ _b\"></span> 10.955<span class=\"_ _b\"></span> 62.671<span class=\"_ _b\"></span> 14.908<span class=\"_ _b\"></span> 10.346<span class=\"_ _b\"></span> Activa bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>emd voor<span class=\"_ _0\"></span> verkoo<span class=\"_ _b\"></span>p 3.850<span class=\"_ _b\"></span> 5.240<span class=\"_ _b\"></span> 3.850<span class=\"_ _b\"></span> 5.240<span class=\"_ _b\"></span> - - Activa verbonde<span class=\"_ _b\"></span>n aan be\u00ebind<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gde<span class=\"_ _b\"></span> - 14<span class=\"ls0\"> </span>- - 14<span class=\"ls0\"> </span>activiteite<span class=\"_ _0\"></span>n Transac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies tussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>seg<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span>ten - - - - - - Totaal ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva<span class=\"ff2 fc0\"> </span>80.184<span class=\"_ _b\"></span> 145.559<span class=\"_ _b\"></span> 58.821<span class=\"_ _b\"></span> 115.094<span class=\"_ _b\"></span> 21.363<span class=\"_ _b\"></span> 30.465<span class=\"_ _b\"></span> 1.<span class=\"ls0\">6 S</span>eg<span class=\"ls0\">mentinfo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>matie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ff6\">\u2013</span> geconso<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>idee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d overzicht van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> financi\u00ebl<span class=\"_ _0\"></span>e positie <span class=\"ff6\">\u2013</span> passiva<span class=\"_ _b\"></span> </span>Geconsol<span class=\"_ _0\"></span>ideerd<span class=\"_ _b\"></span> Accentis<span class=\"_ _b\"></span> Other in k <span class=\"_ _1\"></span>EUR<span class=\"ff3\">  </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>2<span class=\"ff2\"> </span></span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>1 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>2 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>1 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">22 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">21 </span>Eigen ver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ogen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de groe<span class=\"_ _b\"></span>p<span class=\"ff2 fc0\"> </span>45.198<span class=\"_ _b\"></span> 91.016<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>24.030<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>61.134<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>21.168<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>29.882<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>Geplaats<span class=\"_ _0\"></span>t kapitaal 28.094<span class=\"_ _b\"></span> 28.094<span class=\"_ _b\"></span> - - 28.094<span class=\"_ _b\"></span> 28.094<span class=\"_ _b\"></span> Geconsolidee<span class=\"_ _b\"></span>rde reserves 22.507<span class=\"_ _b\"></span> 55.488<span class=\"_ _b\"></span> 23.803<span class=\"_ _b\"></span> 49.726<span class=\"_ _b\"></span> -1.296 5.762<span class=\"_ _b\"></span> Resultaa<span class=\"_ _0\"></span>t van het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>boekjaa<span class=\"_ _b\"></span>r -2.021 10.816<span class=\"_ _b\"></span> 227<span class=\"ls0\"> </span>11.408<span class=\"_ _b\"></span> -2.248 -<span class=\"ls5\">592</span> Ingekochte e<span class=\"_ _b\"></span>igen aandelen<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>-3.382 -3.382 - - -3.382 -3.382 Belangen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van derden<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>11.702<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>30.124<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>11.702<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>30.124<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>Eigen ver<span class=\"_ _0\"></span>mogen<span class=\"ff2 fc0\"> </span>56.900<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>121.140<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>35.732<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>91.258<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>21.168<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>29.882<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>Schulden<span class=\"_ _0\"></span> op lange<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>termi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>n<span class=\"ff2 fc0\"> </span>19.391<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>20.524<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>19<span class=\"ls0\">.</span>391<span class=\"ff2 fc0 ls0\"> </span>20.524<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>Voorziening<span class=\"_ _0\"></span>en 251<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>251<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>- - Passieve belas<span class=\"_ _b\"></span>tinglaten<span class=\"_ _0\"></span>ties 5.242<span class=\"_ _b\"></span> 4.919<span class=\"_ _b\"></span> 5.<span class=\"ls5\">242</span> 4.919<span class=\"_ _b\"></span> - - Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schulden<span class=\"_ _b\"></span> 13.772<span class=\"_ _b\"></span> 15.484<span class=\"_ _b\"></span> 13.<span class=\"ls5\">772</span> 15.484<span class=\"_ _b\"></span> - - Overige schu<span class=\"_ _0\"></span>lden 126<span class=\"ls0\"> </span>108<span class=\"ls0\"> </span>126<span class=\"ls0\"> </span>108<span class=\"ls0\"> </span>- - Schulden<span class=\"_ _0\"></span> op korte <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ermijn<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>3.893<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>3.442<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>3.698<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>3.194<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>195<span class=\"ff2 fc0 ls0\"> </span>248<span class=\"ff2 fc0 ls0\"> </span>Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schulden<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>1.711<span class=\"_ _b\"></span> 1.578<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>1.711<span class=\"ls0\"> </span>1.578<span class=\"_ _b\"></span> - -<span class=\"ff3 fc1\"> </span>Handelssch<span class=\"_ _0\"></span>ulden<span class=\"ff3 fc1\"> </span>496<span class=\"ls0\"> </span>181<span class=\"ff3 fc1 ls0\"> </span>473<span class=\"ls0\"> </span>160<span class=\"ff3 fc1 ls0\"> </span>23<span class=\"ls0\"> </span>21<span class=\"ff3 fc1 ls0\"> </span>Belastingschu<span class=\"_ _b\"></span>lden 507<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>414<span class=\"ls0\"> </span>173<span class=\"ls0\"> </span>93<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Overige schu<span class=\"_ _0\"></span>lden 1.179<span class=\"_ _b\"></span> 1.421<span class=\"_ _b\"></span> 1.100<span class=\"ls0\"> </span>1.283<span class=\"_ _b\"></span> 79<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>Schulden<span class=\"_ _0\"></span> betreffende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>emd voor<span class=\"_ _b\"></span> -<span class=\"ff2 fc0\"> </span>118<span class=\"ff2 fc0 ls0\"> </span>-<span class=\"ff2 fc0\"> </span>118<span class=\"ff2 fc0 ls0\"> </span>-<span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>verkoop<span class=\"ff2 fc0\"> </span>Verplichtin<span class=\"_ _b\"></span>gen <span class=\"_ _1\"></span>verbonde<span class=\"_ _b\"></span>n aan be\u00ebin<span class=\"_ _b\"></span>digde - 335<span class=\"ls0\"> </span>- - - 335<span class=\"ls0\"> </span>activiteite<span class=\"_ _0\"></span>n Transac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies tussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>seg<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span>ten - - - - - - Totaal pass<span class=\"_ _b\"></span>iva<span class=\"ff2 fc0\"> </span>80.184<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>145.559<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>58<span class=\"ls0\">.</span>821<span class=\"ff2 fc0 ls0\"> </span>115.094<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>21<span class=\"ls0\">.</span>363<span class=\"ff2 fc0 ls0\"> </span>30.465<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>2<span class=\"ls3\">. </span>Hu<span class=\"_ _0\"></span>uropbre<span class=\"_ _b\"></span>ngst<span class=\"_ _1\"></span>en 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>in k <span class=\"_ _1\"></span>EUR<span class=\"fs1\"> </span>Accentis<span class=\"_ _b\"></span> Other Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Brutohuuropb<span class=\"_ _b\"></span>rengsten 6.621<span class=\"_ _0\"></span> - 6.621<span class=\"_ _b\"></span> 13.822<span class=\"_ _b\"></span> - 13.822<span class=\"_ _b\"></span> Investeringstoe<span class=\"_ _b\"></span>lages 83<span class=\"ls0\"> </span>- 83<span class=\"ls0\"> </span>-<span class=\"ls5\">238</span> - -<span class=\"ls5\">238</span> Totale huuropbr<span class=\"_ _b\"></span>engsten<span class=\"_ _0\"></span> <span class=\"ff2 fc0\"> </span>6.704<span class=\"_ _0\"></span> - 6.704<span class=\"_ _b\"></span> 13.584<span class=\"_ _b\"></span> - 13.584<span class=\"_ _b\"></span> Alle <span class=\"_ _14\"></span>huuropbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>zi<span class=\"_ _1\"></span>jn <span class=\"_ _14\"></span>uitslu<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>end<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>af<span class=\"_ _1\"></span>ko<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>ig <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>derden.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>2022 <span class=\"_ _14\"></span>zijn <span class=\"_ _14\"></span>ze <span class=\"_ _14\"></span>for<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gedaald <span class=\"_ _14\"></span>ten <span class=\"_ _14\"></span>opzichte<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>vo<span class=\"_ _0\"></span>rig boekjaar, voo<span class=\"_ _b\"></span>rnamelijk als<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gevolg van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ve<span class=\"_ _0\"></span>rkoop van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ticipa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie Accentis<span class=\"_ _b\"></span> N<span class=\"_ _1\"></span>\u00e1<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>estovo<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>s.r.o<span class=\"_ _0\"></span>. in dece<span class=\"_ _b\"></span>mber 2021 en de <span class=\"_ _e\"></span>verkoop <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>sit<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>Hamon<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>-Achel <span class=\"_ _1\"></span>in <span class=\"_ _14\"></span>juli <span class=\"_ _14\"></span>2022. <span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>teringstoelage<span class=\"_ _b\"></span>s <span class=\"_ _16\"></span>in <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>oepass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>IFRS <span class=\"_ _14\"></span>15<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>betreffen enkel nog he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> contrac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> van<span class=\"_ _0\"></span> Xeikon.<span class=\"_ _b\"></span> Evolutie<span class=\"_ _0\"></span> huuropbrengs<span class=\"_ _b\"></span>ten - belangr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jkste <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ijzig<span class=\"_ _0\"></span>ingen in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2022 (impact op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>jaarbasis<span class=\"_ _b\"></span>)  (in k <span class=\"_ _1\"></span>EUR)<span class=\"ff3\"> </span>Daling door<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>desinveste<span class=\"_ _b\"></span>ringen -<span class=\"ls5\">944</span> Stijging doo<span class=\"_ _b\"></span>r i<span class=\"_ _1\"></span>nveste<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen +72<span class=\"ls0\"> </span>Stijging/Dal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingstoe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ages/-surpluss<span class=\"_ _b\"></span>en -5 Stijging/Dal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> huurkortingen<span class=\"_ _b\"></span> -<span class=\"ls5\">58</span> Stijging doo<span class=\"_ _b\"></span>r nieuwe huurcon<span class=\"_ _b\"></span>tracten (incl.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verhog<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>indexa<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>)<span class=\"_ _1\"></span> +<span class=\"ls5\">784</span> Daling door<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aflopen<span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acten -<span class=\"ls5\">484</span> Het <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>daling <span class=\"_ _e\"></span>door<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>desinvesteringen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>stemt <span class=\"_ _e\"></span>overeen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>met <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>gecontractee<span class=\"_ _b\"></span>rde <span class=\"_ _e\"></span>jaar<span class=\"_ _1\"></span>huu<span class=\"_ _b\"></span>r <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>verkochte Belgische s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>te in<span class=\"_ _0\"></span> Hamont-Achel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um van ve<span class=\"_ _b\"></span>rkoop.  Het <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>stijging <span class=\"_ _14\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>investeringen <span class=\"_ _e\"></span>be<span class=\"_ _0\"></span>treft <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>gecon<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>acteerde <span class=\"_ _1\"></span>jaarhuur <span class=\"_ _14\"></span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>elateerd<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>aan <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>opge<span class=\"_ _b\"></span>leverde uitbreiding<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in Lie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> (Belgi\u00eb<span class=\"_ _b\"></span>).  Het bedrag<span class=\"_ _b\"></span> van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dal<span class=\"_ _0\"></span>ing doo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingstoelage<span class=\"_ _b\"></span>s en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>-surplussen<span class=\"_ _b\"></span> betreft he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> aflopen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>cont<span class=\"_ _0\"></span>ractueel<span class=\"_ _b\"></span> verhoogde huur gerela<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eerd aan<span class=\"_ _b\"></span> investeringen<span class=\"_ _b\"></span> \u2018<span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>maat\u2019 in <span class=\"_ _b\"></span>O<span class=\"_ _1\"></span>verpe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>t (Belgi\u00eb<span class=\"_ _b\"></span>). <span class=\"_ _1\"></span><span class=\"ff2\"> </span>Het bedrag van<span class=\"_ _b\"></span> de daling<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>door huurko<span class=\"_ _b\"></span>rtingen bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eft uitslu<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>end<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>toege<span class=\"_ _b\"></span>kende huurkorting in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gi\u00eb.<span class=\"_ _1\"></span> De <span class=\"_\"> </span>impac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_\"> </span>op <span class=\"_\"> </span>jaa<span class=\"_ _b\"></span>rbasis <span class=\"_\"> </span>van <span class=\"_\"> </span>nieu<span class=\"_ _b\"></span>we <span class=\"_\"> </span>huurco<span class=\"_ _1\"></span>ntrac<span class=\"_ _b\"></span>ten <span class=\"_\"> </span>is <span class=\"_\"> </span>integ<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aal <span class=\"_ _11\"> </span>toe <span class=\"_\"> </span>te <span class=\"_\"> </span>sch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijven <span class=\"_\"> </span>aan <span class=\"_\"> </span>co<span class=\"_ _b\"></span>ntracten <span class=\"_\"> </span>in <span class=\"_\"> </span>Be<span class=\"_ _b\"></span>lgi\u00eb. <span class=\"_\"> </span>De<span class=\"_ _b\"></span> huurverhog<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _1c\"> </span>hebb<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rekk<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1c\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>bes<span class=\"_ _b\"></span>taande <span class=\"_ _1c\"> </span>con<span class=\"_ _b\"></span>tracten <span class=\"_ _1c\"> </span>in <span class=\"_ _1c\"> </span>Be<span class=\"_ _b\"></span>lgi\u00eb <span class=\"_ _18\"> </span>(<span class=\"_ _1\"></span>+285k<span class=\"_ _1\"></span> EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>. <span class=\"_ _1c\"> </span>De<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ijging<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>van <span class=\"_ _1c\"> </span>de huuropbrengs<span class=\"_ _b\"></span>ten op jaa<span class=\"_ _0\"></span>rbasis ten gevo<span class=\"_ _b\"></span>lge van indexa<span class=\"_ _b\"></span>tie <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aag<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>44<span class=\"_ _0\"></span>3k<span class=\"_ _1\"></span> EUR.  De be\u00ebind<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gde huurcon<span class=\"_ _0\"></span>tracten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hebben eve<span class=\"_ _b\"></span>neens bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekking op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pan<span class=\"_ _b\"></span>den in Belgi\u00eb. 3. Overige be<span class=\"_ _b\"></span>drijfsopbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1 fc1\"> </span>Accentis<span class=\"_ _b\"></span> Other Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Opbrengsten<span class=\"_ _b\"></span> u<span class=\"_ _b\"></span>it <span class=\"_ _b\"></span>doorberekend<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en 867<span class=\"ls0\"> </span>- 867<span class=\"ls0\"> </span>7.337<span class=\"_ _b\"></span> - 7.337<span class=\"_ _0\"></span> Overige opb<span class=\"_ _b\"></span>rengsten 17<span class=\"ls0\"> </span>- 17<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>- 36<span class=\"ls0\"> </span>Meerwaarden<span class=\"_ _b\"></span> op verkoop vaste<span class=\"_ _b\"></span> activa - - - 11.938<span class=\"_ _b\"></span> - 11.938<span class=\"_ _b\"></span> Totale overige<span class=\"_ _b\"></span> bedrijfsopbr<span class=\"_ _0\"></span>engste<span class=\"_ _0\"></span>n <span class=\"ff2 fc0\"> </span>884<span class=\"ls0\"> </span>- 884<span class=\"ls0\"> </span>19.311<span class=\"_ _b\"></span> - 19.311<span class=\"_ _b\"></span> De <span class=\"_\"> </span>opbrengsten <span class=\"_\"> </span>u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t <span class=\"_ _29\"> </span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>rekende <span class=\"_\"> </span>kosten<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>vloeien <span class=\"_\"> </span>voort <span class=\"_\"> </span>uit <span class=\"_\"> </span>Ac<span class=\"_ _b\"></span>centis <span class=\"_ _29\"> </span>en <span class=\"_ _12\"> </span>omvat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_\"> </span>de <span class=\"_\"> </span>doorbereken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>van <span class=\"_\"> </span>de exploitatiekosten<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>die <span class=\"_ _14\"></span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ractueel <span class=\"_ _1\"></span>ten <span class=\"_ _14\"></span>laste <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>huurde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>valle<span class=\"_ _1\"></span>n. <span class=\"_ _e\"></span>In <span class=\"_ _14\"></span>decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>2021 <span class=\"_ _e\"></span>werd <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>participa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie <span class=\"_ _14\"></span>Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> N\u00e1mestovo<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>s.r<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span>o. <span class=\"_ _12\"> </span>verkoch<span class=\"_ _b\"></span>t, <span class=\"_ _12\"> </span>waardoo<span class=\"_ _0\"></span>r <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>opb<span class=\"_ _b\"></span>rengsten <span class=\"_ _12\"> </span>uit<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>doo<span class=\"_ _b\"></span>rberekende <span class=\"_ _12\"> </span>kos<span class=\"_ _b\"></span>ten <span class=\"_ _12\"> </span>voor <span class=\"_ _12\"> </span>2022<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>zi<span class=\"_ _0\"></span>jn <span class=\"_ _12\"> </span>gedaald<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>me<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> 6,77 mio EUR<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>opzichte <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>2021<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Daartegenov<span class=\"_ _b\"></span>er <span class=\"_ _14\"></span>staat<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>energieprijzen <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>boekjaar <span class=\"_ _e\"></span>2022 <span class=\"_ _1\"></span>fors <span class=\"_ _e\"></span>hoger<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>agen<span class=\"_ _b\"></span> dan in boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021<span class=\"_ _0\"></span> en het bedr<span class=\"_ _0\"></span>ijfsres<span class=\"_ _0\"></span>taurant in Lie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> intensieve<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>werd geb<span class=\"_ _b\"></span>rui<span class=\"_ _e\"></span>kt, wat resul<span class=\"_ _0\"></span>teerde in een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verhog<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng van<span class=\"_ _b\"></span> de doorbe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekende kos<span class=\"_ _b\"></span>ten. Ook de ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ige opbrengs<span class=\"_ _b\"></span>ten in 2022, ten bed<span class=\"_ _b\"></span>rage van <span class=\"ls5\">17</span>k EUR<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>loeien voort<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uit Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s en<span class=\"_ _0\"></span> omvatten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ink<span class=\"_ _0\"></span>oms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en van diensten<span class=\"_ _b\"></span> geleverd doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Accen<span class=\"_ _0\"></span>tis (onthaa<span class=\"_ _0\"></span>l, recep<span class=\"_ _0\"></span>tie,<span class=\"_ _0\"></span> registrat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>admi<span class=\"_ _1\"></span>nis<span class=\"_ _0\"></span>t<span class=\"_ _e\"></span>ratie enz<span class=\"_ _b\"></span>.)<span class=\"_ _1\"></span>. In <span class=\"_ _1\"></span>2022<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>werden geen<span class=\"_ _0\"></span> meerwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>vaste<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>activa gerealisee<span class=\"_ _b\"></span>rd.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ealisee<span class=\"_ _0\"></span>rde meerwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de opgeno<span class=\"_ _b\"></span>men i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>2021<span class=\"_ _b\"></span> heeft betrekking<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op de verkoop van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het derde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>laatste<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>deel van de ni<span class=\"_ _1\"></span>eu<span class=\"_ _b\"></span>wbouwsite<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in Lier (Belgi\u00eb)<span class=\"_ _0\"></span> (35k EUR) en de verkoop van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ticipatie Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>N\u00e1mes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ovo s<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span>r.o. (11,90 mio<span class=\"_ _0\"></span> EUR).<span class=\"_ _b\"></span> 4. Personee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>skoste<span class=\"_ _b\"></span>n  De <span class=\"_ _e\"></span>pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>soneelskos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>voo<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>2022 <span class=\"_ _1\"></span>hebben<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>uitsluitend<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>betrekking <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>het <span class=\"_ _e\"></span>persone<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s, <span class=\"_ _1\"></span>aangez<span class=\"_ _b\"></span>ien <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>overige entiteiten<span class=\"_ _0\"></span> van de<span class=\"_ _0\"></span> groep geen<span class=\"_ _0\"></span> persone<span class=\"_ _0\"></span>el te<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>ks<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellen. Voor de kosten verbonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>pens<span class=\"_ _b\"></span>ioenregelingen<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>nbegrepen<span class=\"_ _b\"></span> in de <span class=\"_ _e\"></span>overige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>sonee<span class=\"_ _b\"></span>lskosten<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wordt<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _0\"></span>rwezen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>naa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> toelichting<span class=\"_ _0\"></span> 22 op pagina<span class=\"_ _b\"></span> <span class=\"ls5\">68</span>. in k <span class=\"_ _1\"></span>EUR<span class=\"fc1\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Aantal personee<span class=\"_ _b\"></span>lsleden (in aan<span class=\"_ _0\"></span>tal<span class=\"_ _b\"></span>) 5 4 Aantal personee<span class=\"_ _b\"></span>lsleden (in<span class=\"_ _0\"></span> FTE\u2019s)<span class=\"ff2\"> </span>3,3 38,1 Wedden en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>lonen 128<span class=\"ls0\"> </span>908<span class=\"ls0\"> </span>Sociale zeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heidsb<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>dragen<span class=\"_ _b\"></span> 25<span class=\"ls0\"> </span>149<span class=\"ls0\"> </span>Overige pe<span class=\"_ _b\"></span>rsoneelskosten 18<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Totaal 171<span class=\"ls0\"> </span>1.088<span class=\"_ _0\"></span>   <span class=\"ls0\">Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> </span>171<span class=\"ls0\"> </span>1.088<span class=\"_ _0\"></span>   <span class=\"ls0\">Othe<span class=\"_ _b\"></span>r </span>- - 5. Afschri<span class=\"_ _0\"></span>jvingen en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waardever<span class=\"_ _b\"></span>minderingen o<span class=\"_ _b\"></span>p <span class=\"_ _1\"></span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva De <span class=\"_ _14\"></span>a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>schrijvingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>vaste<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>activa <span class=\"_ _14\"></span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>appo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>teerd <span class=\"_ _e\"></span>voor<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _e\"></span>hebbe<span class=\"_ _b\"></span>n <span class=\"_ _14\"></span>uitsluitend<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>afsch<span class=\"_ _0\"></span>rij<span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _e\"></span>geboek<span class=\"_ _b\"></span>t door Accen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>is. In 2022<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>erden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>er geen<span class=\"_ _b\"></span> waardever<span class=\"_ _0\"></span>minderingen<span class=\"_ _b\"></span> geregistreerd<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span>  6. Waardeve<span class=\"_ _b\"></span>rminderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op vlottende<span class=\"_ _0\"></span> activa<span class=\"_ _0\"></span> De waardeve<span class=\"_ _b\"></span>rminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing<span class=\"ls5\">en</span> op v<span class=\"_ _b\"></span>lottende <span class=\"_ _b\"></span>acti<span class=\"_ _1\"></span>va be<span class=\"_ _b\"></span>treffen bi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>na in<span class=\"_ _b\"></span>tegraal de<span class=\"_ _0\"></span> te<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ugname van <span class=\"_ _b\"></span>een <span class=\"_ _0\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deverminde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng o<span class=\"_ _0\"></span>p<span class=\"_ _b\"></span> handelsvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>in <span class=\"_ _14\"></span>Accentis <span class=\"_ _14\"></span>gerelateerd<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aan <span class=\"_ _16\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>f<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>llissemen<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>uit <span class=\"_ _16\"></span>2002<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>d<span class=\"_ _1\"></span><span class=\"ls5\">at</span> <span class=\"_ _16\"></span>destijds<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>volledig <span class=\"_ _e\"></span>wer<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>af<span class=\"_ _1\"></span>geboek<span class=\"_ _b\"></span>t <span class=\"_ _16\"></span>en waarvoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _e\"></span>2022 <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>definitieve <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>egel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>werd <span class=\"_ _e\"></span>uitgesproken <span class=\"_ _1\"></span>waardoor <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>bedrag <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>0,22 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>io <span class=\"_ _e\"></span>EUR <span class=\"_ _e\"></span>destijds<span class=\"_ _b\"></span> betaalde btw<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kon <span class=\"_ _0\"></span>worden te<span class=\"_ _0\"></span>ruggevorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. 7. Overige be<span class=\"_ _b\"></span>drijfskos<span class=\"_ _0\"></span>ten 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1 fc1\"> </span>Accentis<span class=\"_ _b\"></span> Other Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Exploitatiekos<span class=\"_ _b\"></span>ten 2.<span class=\"ls5\">726</span> - 2.<span class=\"ls5\">726</span> 8.155<span class=\"_ _b\"></span> - 8.155<span class=\"_ _0\"></span> Algemene<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>werkingsk<span class=\"_ _0\"></span>osten 866<span class=\"ls0\"> </span>500<span class=\"ls0\"> </span>1.<span class=\"ls5\">366</span> 3.399<span class=\"_ _b\"></span> 492<span class=\"ls0\"> </span>3.891<span class=\"_ _0\"></span> Minderwaa<span class=\"_ _b\"></span>rden <span class=\"_ _27\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _27\"> </span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _27\"> </span>vaste<span class=\"_ _b\"></span> 132<span class=\"ls0\"> </span>- 132<span class=\"ls0\"> </span>- - - activa Totale overige<span class=\"_ _b\"></span> bedrijfskosten<span class=\"_ _b\"></span> <span class=\"ff2 fc0\"> </span>3.<span class=\"ls5\">724</span> 500<span class=\"ls0\"> </span>4.<span class=\"ls5\">224</span> 11.554<span class=\"_ _b\"></span> 492<span class=\"ls0\"> </span>12.046<span class=\"_ _b\"></span> De <span class=\"_ _14\"></span>overige<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>bedrijfskosten<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aan <span class=\"_ _14\"></span>voor<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>65% <span class=\"_ _14\"></span>uit <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>1) <span class=\"_ _14\"></span>doo<span class=\"_ _0\"></span>rberekend<span class=\"_ _b\"></span>e <span class=\"_ _16\"> </span>kosten,<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>nl. <span class=\"_ _16\"></span>exp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oitatie<span class=\"_ _0\"></span>lasten<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>die <span class=\"_ _14\"></span>voortvloeien<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>uit<span class=\"_ _b\"></span> vastgoedb<span class=\"_ _0\"></span>eleggingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>die t<span class=\"_ _1\"></span>ijdens de <span class=\"_ _1\"></span>rapportagepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode contractuee<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>doorberekend werden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>aan derden en <span class=\"_ _e\"></span>(2)<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>andere<span class=\"_ _b\"></span> kosten <span class=\"_ _10\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden <span class=\"_ _10\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>vastgoed<span class=\"_ _b\"></span>, <span class=\"_ _11\"> </span>nl.<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>explo<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tatie<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>asten<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>die <span class=\"_ _15\"> </span>voortvloeien <span class=\"_ _15\"> </span>uit <span class=\"_ _10\"> </span>vastgoedbeleg<span class=\"_ _0\"></span>g<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_\"> </span><span class=\"ls5\">en <span class=\"_ _11\"> </span></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>tijdens <span class=\"_ _10\"> </span>de rapportageper<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode <span class=\"_ _14\"></span>niet <span class=\"_ _14\"></span>verhaald <span class=\"_ _16\"></span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>worden <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>derden, <span class=\"_ _14\"></span>zoals <span class=\"_ _14\"></span>kosten <span class=\"_ _14\"></span>inbegrepen <span class=\"_ _e\"></span>in <span class=\"_ _16\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vergoedingen<span class=\"_ _b\"></span>, <span class=\"_ _15\"> </span>kosten veroorzaak<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> leegstand en<span class=\"_ _b\"></span>/<span class=\"_ _1\"></span>of kosten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ten las<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> d<span class=\"_ _1\"></span>e eigenaa<span class=\"_ _b\"></span>r. De voornaa<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ste exp<span class=\"_ _0\"></span>loita<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iekosten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zijn de<span class=\"_ _b\"></span> volgende: in k <span class=\"_ _1\"></span>EUR<span class=\"fc1\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Nutsvoorz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>eningen<span class=\"_ _0\"></span> 1.<span class=\"ls5\">332</span> 4.977<span class=\"_ _0\"></span> Onderhoud<span class=\"_ _b\"></span> 551<span class=\"ls0\"> </span>1.914<span class=\"_ _0\"></span> Onroerende voo<span class=\"_ _b\"></span>rheffingen 488<span class=\"ls0\"> </span>655<span class=\"ls0\"> </span>Beveiliging<span class=\"_ _b\"></span> 79<span class=\"ls0\"> </span>90<span class=\"ls0\"> </span>Verzekeringe<span class=\"_ _0\"></span>n 71<span class=\"ls0\"> </span>96<span class=\"ls0\"> </span>Onderaanne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen 39<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Managemen<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>vastgoedbe<span class=\"_ _0\"></span>hee<span class=\"_ _b\"></span>r<span class=\"ff3 fc1\"> </span>13<span class=\"ls0\"> </span>101<span class=\"ls0\"> </span>Kosten van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uitzendk<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>achten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>soneelsbeh<span class=\"_ _0\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 22<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>Overige 1<span class=\"ls5\">31</span> 108<span class=\"ls0\"> </span>Totaal exp<span class=\"_ _b\"></span>loitatiekosten<span class=\"_ _0\"></span><span class=\"ff2 fc0\"> </span>2.726<span class=\"_ _b\"></span> 8.155<span class=\"_ _0\"></span> De <span class=\"_ _16\"> </span>exploitatiekas<span class=\"_ _0\"></span>kosten <span class=\"_ _16\"></span>over <span class=\"_ _16\"></span>2022 <span class=\"_ _15\"> </span>zijn <span class=\"_ _15\"> </span>gedaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>opzichte <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>vori<span class=\"_ _1\"></span>g <span class=\"_ _16\"> </span>boekjaar<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>D<span class=\"_ _1\"></span>eze <span class=\"_ _15\"> </span>daling <span class=\"_ _16\"></span>wordt <span class=\"_ _14\"></span>hoofdzakelijk<span class=\"_ _b\"></span> verklaard <span class=\"_ _b\"></span>doo<span class=\"_ _b\"></span>r <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>1<span class=\"_ _b\"></span>) <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>daling<span class=\"_ _b\"></span> va<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>doo<span class=\"_ _b\"></span>rber<span class=\"_ _1\"></span>ekende<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>kosten <span class=\"_ _9\"></span>(cf. <span class=\"_ _b\"></span>supra) <span class=\"_ _b\"></span><span class=\"ls5\">en <span class=\"_ _b\"></span><span class=\"ls0\">(2) <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>lichte<span class=\"_ _b\"></span> <span class=\"_ _b\"></span> <span class=\"_ _b\"></span>stijging <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>kos<span class=\"_ _b\"></span>ten <span class=\"_ _b\"></span>verbonden<span class=\"_ _b\"></span> </span></span>aan <span class=\"_ _14\"></span>vastgoed<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>(<span class=\"_ _1\"></span>explo<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tatiekosten<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tvloeiend<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>uit <span class=\"_ _14\"></span>vastgoedb<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>leggin<span class=\"_ _0\"></span>gen<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>die<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>niet<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>doorberekend<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>worden <span class=\"_ _14\"></span>aan<span class=\"_ _b\"></span> derden)<span class=\"ls6\">, <span class=\"_ _b\"></span><span class=\"ls0\">die <span class=\"_ _b\"></span>op<span class=\"_ _b\"></span> haa<span class=\"_ _b\"></span>r <span class=\"_ _0\"></span>beu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>name<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk <span class=\"_ _b\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>resultaat<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>van <span class=\"_ _9\"></span>(<span class=\"_ _1\"></span>a) <span class=\"_ _b\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>stijging<span class=\"_ _b\"></span> do<span class=\"_ _b\"></span>or <span class=\"_ _b\"></span>de <span class=\"_ _9\"></span>f<span class=\"_ _1\"></span>orse <span class=\"_ _9\"></span>toename<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>energ<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>eprijzen<span class=\"_ _b\"></span> </span></span>en (b) een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>daling doo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> participatie in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Slowaki<span class=\"_ _b\"></span>je.<span class=\"_ _1\"></span>  De overige ope<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ationele<span class=\"_ _b\"></span> kosten bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effen de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>alge<span class=\"_ _b\"></span>m<span class=\"_ _e\"></span>ene <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>erkingskos<span class=\"_ _b\"></span>ten van de g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep: 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1 fc1\"> </span>Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Kantoor- en ad<span class=\"_ _b\"></span>ministratiekos<span class=\"_ _b\"></span>ten 31<span class=\"ls0\"> </span>33<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>49<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>77<span class=\"ls0\"> </span>Diverse ere<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>onen en<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>goed<span class=\"_ _b\"></span>ingen 284<span class=\"ls0\"> </span>430<span class=\"ls0\"> </span>714<span class=\"ls0\"> </span>2.776<span class=\"_ _b\"></span> 290<span class=\"ls0\"> </span>3.066<span class=\"_ _0\"></span> Managemen<span class=\"_ _b\"></span>tkosten 5<span class=\"ls5\">15</span> 37<span class=\"ls0\"> </span>5<span class=\"ls5\">52</span> 558<span class=\"ls0\"> </span>37<span class=\"ls0\"> </span>595<span class=\"ls0\"> </span>Belastingen<span class=\"_ _b\"></span> (andere dan on<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oerende<span class=\"_ _b\"></span> 10<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>4 55<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>voorheffing en<span class=\"_ _b\"></span> vennootschapsbe<span class=\"_ _b\"></span>lasting) Minderwaa<span class=\"_ _b\"></span>rden op handelsvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen 1 - 1 - 74<span class=\"ls0\"> </span>74<span class=\"ls0\"> </span>Overige kosten<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>25<span class=\"ls0\"> </span>- 25 12<span class=\"ls0\"> </span>8 20<span class=\"ls0\"> </span>Totaal alge<span class=\"_ _0\"></span>mene werki<span class=\"_ _b\"></span>ngskosten<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>866<span class=\"ls0\"> </span>500<span class=\"ls0\"> </span>1.<span class=\"ls5\">366</span> 3.399<span class=\"_ _b\"></span> 492<span class=\"ls0\"> </span>3.891<span class=\"_ _0\"></span>      Re<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>urre<span class=\"_ _b\"></span>nte w<span class=\"_ _1\"></span>er<span class=\"_ _b\"></span>kingskosten<span class=\"_ _b\"></span> 866<span class=\"ls0\"> </span>500<span class=\"ls0\"> </span>1.366<span class=\"ls0\"> </span>662<span class=\"ls0\"> </span>492<span class=\"ls0\"> </span>1.154      Nie<span class=\"_ _0\"></span>t-recur<span class=\"_ _0\"></span>ren<span class=\"_ _0\"></span>te werking<span class=\"_ _b\"></span>skosten - - - 2.737 - 2.737 De <span class=\"_ _e\"></span>recurren<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>algemene<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>werkingsko<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>zi<span class=\"_ _1\"></span>jn <span class=\"_ _1\"></span>licht <span class=\"_ _e\"></span>ges<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>egen <span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>opzichte <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>vo<span class=\"_ _0\"></span>rig <span class=\"_ _14\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>voornamel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jk <span class=\"_ _1\"></span>als <span class=\"_ _e\"></span>gevo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>g van <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>stijging<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>erelonen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>vergoed<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Accentis<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>wegens<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>juridische<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>kosten <span class=\"_ _1\"></span>gerela<span class=\"_ _0\"></span>teerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de dagvaa<span class=\"_ _0\"></span>rding door<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Yoshi sa in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Iep Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. Er <span class=\"_ _10\"> </span>z<span class=\"_ _0\"></span>ijn <span class=\"_ _10\"> </span>geen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>eenma<span class=\"_ _0\"></span>lige <span class=\"_ _15\"> </span>elementen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>over<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>2022. <span class=\"_ _10\"> </span>De <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span>malige <span class=\"_ _15\"> </span>elemen<span class=\"_ _0\"></span>ten <span class=\"_ _15\"> </span>over <span class=\"_ _10\"> </span>2021<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>betre<span class=\"_ _0\"></span>ffen <span class=\"_ _15\"> </span>integraal <span class=\"_ _16\"> </span>de <span class=\"_ _10\"> </span>kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en gerelateerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verkoop<span class=\"_ _b\"></span> van de participa<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e Acce<span class=\"_ _b\"></span>ntis N\u00e1mes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ovo s.<span class=\"_ _0\"></span>r.o. De <span class=\"_ _b\"></span>rubriek <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>nde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rden op<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>verkoop <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>vaste a<span class=\"_ _0\"></span>ctiva <span class=\"_ _b\"></span>in 20<span class=\"_ _b\"></span>22 o<span class=\"_ _b\"></span>mvat <span class=\"_ _0\"></span>de g<span class=\"_ _b\"></span>erealiseerde<span class=\"_ _b\"></span> minder<span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> ten <span class=\"_ _b\"></span>bedrage van 130k <span class=\"_ _1\"></span>EUR <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de verkoop <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>site Hamont-Achel (Belgi\u00eb) en ten <span class=\"_ _1\"></span>bedrage van <span class=\"_ _1\"></span>2k <span class=\"_ _1\"></span>EUR op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>verkoop van <span class=\"_ _1\"></span>de participatie <span class=\"_ _b\"></span>Accentis Develop<span class=\"_ _b\"></span>ment s.r.o.  De operatione<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>kaskos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> over 2021<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bevatten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geen minde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de op ve<span class=\"_ _b\"></span>rkoop vaste act<span class=\"_ _b\"></span>iva<span class=\"_ _1\"></span>. 8. Financiee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> resu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1\"> </span>Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Financier<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsopbrengs<span class=\"_ _b\"></span>ten 4 1.223<span class=\"ls0\"> </span>1.<span class=\"ls5\">227</span> 180<span class=\"ls0\"> </span>1.939<span class=\"_ _b\"></span> 2.119<span class=\"_ _0\"></span> Ontvangen <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nteresten<span class=\"_ _b\"></span> - 1.223<span class=\"ls0\"> </span>1.<span class=\"ls5\">223</span> 138<span class=\"ls0\"> </span>1.933<span class=\"_ _b\"></span> 2.071<span class=\"_ _0\"></span> Overige finan<span class=\"_ _b\"></span>ci<span class=\"_ _1\"></span>\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e opb<span class=\"_ _0\"></span>rengsten 4 - 4 42<span class=\"ls0\"> </span>6 48<span class=\"ls0\"> </span>Financier<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngskos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en -<span class=\"ls5\">1.<span class=\"_ _1\"></span>235<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>-1.266 -2.<span class=\"ls5\">501</span> -1.487 64<span class=\"ls0\"> </span>-1.423 Betaalde<span class=\"_ _0\"></span> interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"ff3 fc1\"> </span>-<span class=\"ls5\">1.<span class=\"_ _1\"></span>217<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>-<span class=\"ls5\">56</span> -<span class=\"ls5\">1.<span class=\"_ _1\"></span>273</span> -1.479 -<span class=\"ls5\">52</span> -1.531 Bankkos<span class=\"_ _0\"></span>ten -<span class=\"ls5\">13</span> -<span class=\"ls5\">13</span> -26 -5 -<span class=\"ls5\">24</span> -<span class=\"ls5\">29</span> Waardeve<span class=\"_ _0\"></span>rminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen op<span class=\"_ _0\"></span> vlottende<span class=\"_ _b\"></span> activa - -1.192 -1.192 - 167<span class=\"ls0\"> </span>167<span class=\"ls0\"> </span>Overige finan<span class=\"_ _b\"></span>ci<span class=\"_ _1\"></span>\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e kosten -5 -5 -10 -3 -<span class=\"ls5\">27</span> -<span class=\"ls5\">30</span> Financieel resu<span class=\"_ _b\"></span>ltaat<span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">1.<span class=\"_ _1\"></span>231<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>-<span class=\"ls5\">43</span> -1.274 -1.307 2.003<span class=\"_ _b\"></span> 696<span class=\"ls0\"> </span>De <span class=\"_ _11\"> </span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>lasten <span class=\"_ _10\"> </span>worden <span class=\"_\"> </span>v<span class=\"_ _0\"></span>oo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>namelijk <span class=\"_ _10\"> </span>gevormd <span class=\"_ _11\"> </span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>door <span class=\"_ _10\"> </span>Acce<span class=\"_ _0\"></span>ntis <span class=\"_\"> </span>b<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>taalde <span class=\"_ _10\"> </span>int<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>esten <span class=\"_\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>opens<span class=\"_ _b\"></span>taande bancaire<span class=\"_ _b\"></span> schulden <span class=\"_ _b\"></span>(-1,06 <span class=\"_ _b\"></span>mio E<span class=\"_ _b\"></span>U<span class=\"_ _1\"></span>R) <span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>aangerekende<span class=\"_ _b\"></span> negat<span class=\"_ _b\"></span>ieve <span class=\"_ _b\"></span>bankrente op<span class=\"_ _b\"></span> gelden<span class=\"_ _b\"></span> op <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eken<span class=\"_ _b\"></span>ing <span class=\"_ _0\"></span>(<span class=\"_ _1\"></span>-0,21 <span class=\"_ _b\"></span>mio E<span class=\"_ _b\"></span>U<span class=\"_ _1\"></span>R)<span class=\"ls6\">. </span>De interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>baten<span class=\"_ _0\"></span> bestaan ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> de door<span class=\"_ _0\"></span> Iep Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ontvang<span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>inte<span class=\"_ _b\"></span>resten op toege<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>ane <span class=\"_ _0\"></span>leningen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. De <span class=\"_ _15\"> </span>geboek<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>waardever<span class=\"_ _0\"></span>mindering<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>op <span class=\"_ _16\"> </span>vl<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>tende<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>activa<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>202<span class=\"_ _1\"></span>2 <span class=\"_ _10\"> </span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>reft <span class=\"_ _16\"></span>integraal<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>afwaarde<span class=\"_ _b\"></span>ring <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>vordering<span class=\"_ _b\"></span> Kreator <span class=\"_ _14\"></span>Dom <span class=\"_ _16\"></span>Deve<span class=\"_ _b\"></span>lopment <span class=\"_ _14\"></span>Sp.z <span class=\"_ _14\"></span>o.<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>waarvoor <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _14\"></span>inschat <span class=\"_ _14\"></span>dat <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>inning <span class=\"_ _14\"></span>moeilijk <span class=\"_ _10\"> </span>en <span class=\"_ _14\"></span>langdurig <span class=\"_ _14\"></span>wordt wegens <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>feit da<span class=\"_ _b\"></span>t de <span class=\"_ _b\"></span>betalingsve<span class=\"_ _b\"></span>rplichtingen <span class=\"_ _b\"></span>onder d<span class=\"_ _b\"></span>e da<span class=\"_ _0\"></span>dingsove<span class=\"_ _b\"></span>reenko<span class=\"_ _0\"></span>mst <span class=\"_ _b\"></span>sl<span class=\"_ _1\"></span>echts<span class=\"_ _b\"></span> gedeel<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eli<span class=\"_ _1\"></span>jk <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden nag<span class=\"_ _0\"></span>eko<span class=\"_ _b\"></span>men en <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>uitvoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>zekerheden<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>moeil<span class=\"_ _0\"></span>ijk <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>lang <span class=\"_ _14\"></span>zal <span class=\"_ _e\"></span>duren.<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _e\"></span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>vlottende<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _e\"></span>in 2021 <span class=\"ls0\">houden ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>band <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>et de recupe<span class=\"_ _0\"></span>ratie<span class=\"_ _0\"></span> van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>afgewaa<span class=\"_ _0\"></span>rdeerde v<span class=\"_ _b\"></span>ordering op Xeikon<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span>9. Aandeel<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n het<span class=\"_ _0\"></span> resultaa<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>join<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>entures<span class=\"_ _b\"></span><span class=\"ff2\"> </span>Het <span class=\"_ _b\"></span>aandeel <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>resultaat<span class=\"_ _b\"></span> van <span class=\"_ _b\"></span>joint ven<span class=\"_ _b\"></span>tures <span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>werkt<span class=\"_ _b\"></span> volgens<span class=\"_ _b\"></span> de v<span class=\"_ _b\"></span>ermogens<span class=\"_ _0\"></span>mutatie<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ethode<span class=\"_ _b\"></span> is <span class=\"_ _b\"></span>volledig <span class=\"_ _b\"></span>toe te<span class=\"_ _b\"></span> wijzen<span class=\"_ _b\"></span> aan <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>50%-pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ticipa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>Clubhotel <span class=\"_ _e\"></span>GmbH.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Het <span class=\"_ _14\"></span>omvat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>mutati<span class=\"_ _b\"></span>e <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _14\"></span>eigen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>vermogen <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>periode <span class=\"_ _e\"></span>van <span class=\"_ _16\"> </span><span class=\"ls5\">1 </span>januari 2022 <span class=\"_ _0\"></span>tot en me<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>31<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>decembe<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>2022 (cf.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eveneens<span class=\"_ _0\"></span> toelich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing <span class=\"ls5\">13</span> op pagina<span class=\"_ _0\"></span> <span class=\"ls5\">64<span class=\"ls10\">).</span></span> 10. Belastingen<span class=\"_ _b\"></span> 10.1 Berekening<span class=\"_ _b\"></span> van de belast<span class=\"_ _b\"></span>ingen   <span class=\"ff2 fs3 fc0\">in k<span class=\"_ _1\"></span> EUR</span> 20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Resultaat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingen<span class=\"ff2 fc0\"> </span>240<span class=\"ff2 fc0 ls0\"> </span>18.975<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>Aandeel <span class=\"_ _0\"></span>in resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat via ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogens<span class=\"_ _b\"></span>mut<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie 491<span class=\"ls0\"> </span>-<span class=\"ls5\">120</span> (De)consolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e-impac<span class=\"_ _0\"></span>t 32.650<span class=\"_ _b\"></span> - Gecorrigeer<span class=\"_ _b\"></span>d <span class=\"_ _1\"></span>resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aa<span class=\"_ _0\"></span>t voor belas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span><span class=\"ff8 fc0\"> </span>33<span class=\"ls0\">.</span>381<span class=\"ls0\"> </span>18.855<span class=\"_ _b\"></span><span class=\"ff8 fc0\"> </span>Belgisch be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingta<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ef 25,00% 25,00% Winstbelast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekend <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>egen he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Belgische<span class=\"_ _0\"></span> belas<span class=\"_ _0\"></span>tingtarief -8.<span class=\"ls5\">345</span> -4.714 Effect van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>buitenland<span class=\"_ _b\"></span>se belastingta<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>even op<span class=\"_ _b\"></span> tijdelijke ve<span class=\"_ _b\"></span>rschillen -9 -<span class=\"ls5\">20</span> Effect van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>fiscaal ove<span class=\"_ _b\"></span>rdr<span class=\"_ _1\"></span>aagbaa<span class=\"_ _b\"></span>r verlies 3.455<span class=\"_ _0\"></span> 912<span class=\"ls0\"> </span>Effect v<span class=\"_ _0\"></span>rij<span class=\"_ _1\"></span>g<span class=\"_ _b\"></span>estel<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>meerwaa<span class=\"_ _b\"></span>rden/terugna<span class=\"_ _0\"></span>me waa<span class=\"_ _b\"></span>rdeverminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen op 1.901<span class=\"_ _0\"></span> 3.854<span class=\"_ _b\"></span> aandelen Effect van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verworpen<span class=\"_ _b\"></span> uit<span class=\"_ _1\"></span>gaven<span class=\"_ _0\"></span> -2 -2 Effect regula<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>sa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie belast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen voo<span class=\"_ _b\"></span>rgaande boek<span class=\"_ _b\"></span>jar<span class=\"_ _1\"></span>en 182<span class=\"ls0\"> </span>6 Effect van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e voo<span class=\"_ _0\"></span>rzieningen<span class=\"_ _b\"></span> -<span class=\"ls5\">63</span> - Belastba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e onzich<span class=\"_ _0\"></span>tbare <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eserves<span class=\"_ _b\"></span>  35<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>Effect wijz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ging<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>erkenning<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>DTA - -2.091 Overige 364<span class=\"ls0\"> </span>-<span class=\"ls5\">509</span> Winstbelast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>volgens de<span class=\"_ _b\"></span> winst-<span class=\"ls5\">en</span>-verliesreken<span class=\"_ _b\"></span>ing -<span class=\"ls5\">2.<span class=\"_ _1\"></span>482</span> -2.528      Winstbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingen -2.159 -<span class=\"ls5\">779</span>      Laten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e belastingen<span class=\"_ _b\"></span> -<span class=\"ls5\">333</span> -1.749 Gemiddelde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>lastingdruk<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>7.<span class=\"ls5\">44</span>% 13.41%<span class=\"ff2 fc0\"> </span>Het belast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngta<span class=\"_ _0\"></span>rief in Duitsland <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s <span class=\"ls5\">32</span>% in plaa<span class=\"_ _b\"></span>ts <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> 2<span class=\"_ _1\"></span>5% zoals<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Belgi\u00eb. 10.2 Actieve en<span class=\"_ _b\"></span> p<span class=\"_ _1\"></span>assieve<span class=\"_ _b\"></span> belastingla<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>enties<span class=\"_ _b\"></span> De <span class=\"_ _16\"> </span>passieve<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingla<span class=\"_ _b\"></span>tenti<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>v<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oeien<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eg<span class=\"_ _0\"></span>raal <span class=\"_ _16\"></span>voo<span class=\"_ _0\"></span>rt <span class=\"_ _16\"> </span>uit <span class=\"_ _16\"></span>Accentis<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gevormd<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>door<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>(<span class=\"_ _1\"></span>1)<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>het <span class=\"_ _16\"> </span>netto <span class=\"_ _14\"></span>tij<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke verschil tussen <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>boekwaa<span class=\"_ _b\"></span>rde <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>vastgoed<span class=\"_ _0\"></span>beleggingen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>2)<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>eventuele <span class=\"_ _1\"></span>erkenning<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van fiscaal compens<span class=\"_ _b\"></span>eerbaar ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ies. Actieve <span class=\"_ _16\"> </span>belastinglatent<span class=\"_ _0\"></span>ies <span class=\"_ _15\"> </span>worden <span class=\"_ _16\"> </span>gevormd<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>door <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>erkenn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _15\"> </span>van<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>een <span class=\"_ _10\"> </span>(gedeelt<span class=\"ls5\">el</span>ijke<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>ecupe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>atie <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>het <span class=\"_ _15\"> </span>fiscaal<span class=\"_ _b\"></span> compensee<span class=\"_ _0\"></span>rbaar <span class=\"_ _1c\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>lies. <span class=\"_ _1c\"> </span>Sinds<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>2021 <span class=\"_ _1c\"> </span>wo<span class=\"_ _b\"></span>rdt <span class=\"_ _1c\"> </span>er <span class=\"_ _1c\"> </span>niet<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>l<span class=\"_ _1\"></span>ange<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>een <span class=\"_ _1c\"> </span>(gedee<span class=\"_ _b\"></span>ltelijke)<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>recupe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>atie<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>van <span class=\"_ _1c\"> </span>het <span class=\"_ _18\"> </span>f<span class=\"_ _1\"></span>iscaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> compensee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>baa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> verlies in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Iep Inves<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kend. in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Bestaande <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ijdeli<span class=\"_ _0\"></span>jke versch<span class=\"_ _0\"></span>illen:      Op vas<span class=\"_ _0\"></span>tgoedbelegg<span class=\"_ _b\"></span>ingen en activa 42.094<span class=\"_ _b\"></span> 47.846<span class=\"_ _b\"></span>      Op financ<span class=\"_ _b\"></span>i\u00ebl<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leases -15.484 -17.061 Netto tijdel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jke ver<span class=\"_ _0\"></span>schillen 26.210<span class=\"_ _b\"></span> 30.785<span class=\"_ _b\"></span> Passieve belas<span class=\"_ _b\"></span>tinglaten<span class=\"_ _0\"></span>ties op tijde<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>jke versch<span class=\"_ _b\"></span>illen<span class=\"_ _1\"></span> -6.968 -8.020 Erkende ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieve<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastingla<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>enties op <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscaa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>draagba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e verliez<span class=\"_ _b\"></span>en 1.726<span class=\"_ _0\"></span> 3.101<span class=\"_ _b\"></span> Netto laten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e belas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingver<span class=\"_ _b\"></span>pl<span class=\"_ _1\"></span>icht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen -5.242 -4.919 Actieve belas<span class=\"_ _0\"></span>tingla<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>enties<span class=\"ff2\"> </span>- - Passieve belas<span class=\"_ _b\"></span>tinglaten<span class=\"_ _0\"></span>ties<span class=\"ff2\"> </span>-5.242<span class=\"ff2\"> </span>-4.919<span class=\"ff2\"> </span>Wijziging<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>netto<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>latente be<span class=\"_ _0\"></span>lastingverpl<span class=\"_ _b\"></span>ichtingen -<span class=\"ls5\">323</span> 9.936<span class=\"_ _b\"></span><span class=\"ff2\"> </span>Geboekt v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atenreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng -<span class=\"ls5\">323</span> -1.749 Deconsolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e-impac<span class=\"_ _b\"></span>t - 11.685<span class=\"_ _b\"></span> 10.3 Fiscale ve<span class=\"_ _b\"></span>rliezen en<span class=\"_ _0\"></span> vervalte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mijn in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Erkende fiscaa<span class=\"_ _0\"></span>l overd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aagba<span class=\"_ _b\"></span>re <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liezen<span class=\"_ _0\"></span> 5.920<span class=\"_ _0\"></span> 11.122<span class=\"_ _b\"></span> Niet-erkende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>fiscaal<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>overdraagb<span class=\"_ _b\"></span>ar<span class=\"_ _1\"></span>e ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iezen 82.822<span class=\"_ _b\"></span> 101.397<span class=\"_ _b\"></span> Totaal besch<span class=\"_ _b\"></span>ikbare fiscaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> overdraa<span class=\"_ _b\"></span>gbare ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iezen 88.742<span class=\"_ _b\"></span> 112.519<span class=\"_ _b\"></span> Erkende ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieve<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastingla<span class=\"_ _b\"></span>tenties op fiscaa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>draagba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liez<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> 1.726<span class=\"_ _0\"></span> 3.101<span class=\"_ _b\"></span> Niet-erkende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>actieve be<span class=\"_ _b\"></span>lastinglaten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies op <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>scaal<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>overdraagb<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e verliezen 20.706<span class=\"_ _b\"></span> 25.349<span class=\"_ _b\"></span> Maximale <span class=\"_ _14\"></span>erkenn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>actieve <span class=\"_ _14\"></span>belasting<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>atent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>f<span class=\"_ _1\"></span>iscaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ove<span class=\"_ _b\"></span>rdraagbare 22.432<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>28.450<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>verliezen<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>De fiscale ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liezen zoa<span class=\"_ _b\"></span>ls <span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>apporteerd<span class=\"_ _b\"></span> ei<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2022 zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onderhev<span class=\"_ _b\"></span>ig aan volgende <span class=\"_ _b\"></span>tijdsrestricties<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> Onbe- in k<span class=\"_ _1\"></span> EUR<span class=\"ff3 fs1 fc1\"> </span>Totaal 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">24 </span>20<span class=\"ls0\">25 </span>202<span class=\"ls0\">6 </span>perkt Totaal besc<span class=\"_ _b\"></span>hi<span class=\"_ _1\"></span>kbare<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>fiscale ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liezen<span class=\"_ _b\"></span> 88.742<span class=\"_ _b\"></span> - - - - 88.742<span class=\"_ _b\"></span> Maximale ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>eve<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belasting<span class=\"_ _0\"></span>latent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es 22.432<span class=\"_ _b\"></span> - - - - 22.432<span class=\"_ _b\"></span> Uitgedrukte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>actieve<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belasting<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aten<span class=\"_ _0\"></span>ties 1.726<span class=\"_ _b\"></span> - - - - 1.726<span class=\"_ _0\"></span> Niet-uitgedruk<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieve<span class=\"_ _0\"></span> belastingla<span class=\"_ _b\"></span>tenties 20.706<span class=\"_ _b\"></span> - - - - 20.706<span class=\"_ _b\"></span> Er zijn geen ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iezen die s<span class=\"_ _b\"></span>lechts voor een<span class=\"_ _0\"></span> beperkte pe<span class=\"_ _0\"></span>riode kunnen worden<span class=\"_ _b\"></span> overgedragen, waa<span class=\"_ _b\"></span>rna ze onher<span class=\"_ _0\"></span>roepelijk<span class=\"_ _b\"></span> als verloren<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dienen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den bescho<span class=\"_ _0\"></span>uwd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>indien ze<span class=\"_ _b\"></span> niet w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>br<span class=\"_ _1\"></span>uikt<span class=\"ff3\">. </span>11. Resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat per aande<span class=\"_ _b\"></span>el in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Aantal aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>einde boek<span class=\"_ _b\"></span>jaar 9.170.939<span class=\"_ _b\"></span> 9.170.939<span class=\"_ _0\"></span> Gewogen ge<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>al aand<span class=\"_ _0\"></span>elen <span class=\"_ _1\"></span><span class=\"ff6\">\u2013<span class=\"_ _0\"></span><span class=\"ff2\"> gewoon<span class=\"_ _b\"></span> </span></span>8.806.787<span class=\"_ _b\"></span> 8.806.787<span class=\"_ _0\"></span> Gewogen ge<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>al aand<span class=\"_ _0\"></span>elen <span class=\"_ _1\"></span><span class=\"ff6\">\u2013<span class=\"_ _0\"></span><span class=\"ff2\"> verwate<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d </span></span>8.806.787<span class=\"_ _b\"></span> 8.806.787<span class=\"_ _0\"></span> Geconsolidee<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>ne<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>toresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat <span class=\"ff6\">\u2013</span> deel van de<span class=\"_ _b\"></span> groep<span class=\"ff3 fc1\"> </span>-2.021<span class=\"ff3 fc1\"> </span>10.816<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>Resultaa<span class=\"_ _0\"></span>t per aandee<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span><span class=\"ff6\">\u2013</span> deel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>groep<span class=\"_ _0\"></span> <span class=\"fs3\">(in <span class=\"_ _1\"></span>EUR)</span> -0,23 1,23 Resultaa<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>gewogen <span class=\"_ _10\"> </span>gemidde<span class=\"_ _b\"></span>ld <span class=\"_ _11\"> </span>aan<span class=\"_ _b\"></span>tal<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_\"> </span><span class=\"ff6\">\u2013<span class=\"_ _b\"></span><span class=\"ff2\"> <span class=\"_ _11\"> </span>dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _11\"> </span>groep <span class=\"_ _10\"> </span><span class=\"ff6\">\u2013</span> </span></span>-0,<span class=\"ls5\">23</span> 1,23 gewoon &amp;<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verwate<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span><span class=\"fs3\">(in EU<span class=\"_ _1\"></span>R)</span> Het r<span class=\"_ _1\"></span>esul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l wor<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>berekend<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>netto<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>nst, toewijsbaa<span class=\"_ _0\"></span>r aan <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>houders<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>delen door het aantal <span class=\"_ _14\"></span>uitstaande <span class=\"_ _16\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>einde <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>minus <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>aantal <span class=\"_ _14\"></span>ei<span class=\"_ _1\"></span>gen <span class=\"_ _14\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>einde <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>he<span class=\"_ _0\"></span>t boekjaar. De <span class=\"_ _12\"> </span>winst <span class=\"_ _12\"> </span>per <span class=\"_ _13\"> </span>gewoge<span class=\"_ _b\"></span>n <span class=\"_ _13\"> </span>gem<span class=\"_ _0\"></span>iddeld <span class=\"_ _12\"> </span>aantal <span class=\"_ _12\"> </span>aandelen <span class=\"_ _12\"> </span>wordt <span class=\"_ _12\"> </span>ber<span class=\"_ _b\"></span>ekend <span class=\"_ _12\"> </span>door <span class=\"_ _13\"> </span>de <span class=\"_ _12\"> </span>nettowins<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>toewijsbaa<span class=\"_ _b\"></span>r <span class=\"_ _13\"> </span>aan <span class=\"_ _12\"> </span>de aandeelho<span class=\"_ _0\"></span>uders, <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>delen <span class=\"_ _b\"></span>door<span class=\"_ _0\"></span> het<span class=\"_ _b\"></span> ge<span class=\"_ _b\"></span>wogen <span class=\"_ _b\"></span>gemiddelde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aantal<span class=\"_ _b\"></span> uitst<span class=\"_ _b\"></span>aande aand<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> in<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> loop <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het bo<span class=\"_ _b\"></span>ekjaar <span class=\"_ _b\"></span>minus<span class=\"_ _b\"></span> het <span class=\"_ _1\"></span>aantal eigen aandelen op het <span class=\"_ _1\"></span>einde van het <span class=\"_ _1\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. De <span class=\"_ _1\"></span>verwaterde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per aandee<span class=\"_ _0\"></span>l wor<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bereken<span class=\"_ _0\"></span>d <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>basis<span class=\"_ _b\"></span> van <span class=\"_ _11\"> </span>het <span class=\"_ _11\"> </span>ge<span class=\"_ _b\"></span>wogen <span class=\"_\"> </span>g<span class=\"_ _b\"></span>emiddeld <span class=\"_ _10\"> </span>aantal<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>uitstaande <span class=\"_ _10\"> </span>aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en, <span class=\"_ _10\"> </span>waarbij <span class=\"_ _11\"> </span>ook <span class=\"_ _10\"> </span>rekening<span class=\"_ _b\"></span> <span class=\"_\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _11\"> </span>g<span class=\"_ _1\"></span><span class=\"ls5\">ehouden <span class=\"_ _11\"> </span>met <span class=\"_ _11\"> </span>uitstaande </span>inschrijvings<span class=\"_ _b\"></span>rechten waarvoor de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iddelde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aandelenko<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s van h<span class=\"_ _b\"></span>et j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r hoger was dan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de uitoe<span class=\"_ _b\"></span>fenprijs. De <span class=\"_ _e\"></span>raad <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>bestuur<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>Iep <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>nvest<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>nv <span class=\"_ _e\"></span>heeft <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>30 <span class=\"_ _e\"></span>november<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>2021 <span class=\"_ _e\"></span>beslo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>tot <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>uitke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>bru<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>-int<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>im-dividend over <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>boekjaa<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>2021 van <span class=\"_ _1\"></span>2,00 EUR <span class=\"_ _1\"></span>pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Op <span class=\"_ _1\"></span>de j<span class=\"_ _1\"></span>aarli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>kse al<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ene vergader<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>bru<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>-jaardividend ove<span class=\"_ _b\"></span>r het boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aar 2021<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2,00 EU<span class=\"_ _b\"></span>R <span class=\"_ _1\"></span>pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> aandee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> goe<span class=\"_ _0\"></span>dgekeu<span class=\"_ _0\"></span>rd.<span class=\"_ _1\"></span> De <span class=\"_ _e\"></span>raad <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>bestuur <span class=\"_ _e\"></span>van I<span class=\"_ _1\"></span>ep <span class=\"_ _1\"></span>Invest <span class=\"_ _e\"></span>nv<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>heef<span class=\"_ _0\"></span>t <span class=\"_ _e\"></span>op <span class=\"_ _14\"></span><span class=\"ls5\">22</span> <span class=\"_ _1\"></span>september <span class=\"_ _1\"></span><span class=\"ls5\">202</span>2 <span class=\"_ _1\"></span>besloten <span class=\"_ _1\"></span>tot <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>uitkering <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>een <span class=\"_ _1\"></span>bruto-interim<span class=\"_ _b\"></span>-dividend over <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>van 5,00 <span class=\"_ _1\"></span>EUR per <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l. <span class=\"_ _1\"></span>De raad van <span class=\"_ _1\"></span>bestuur is <span class=\"_ _1\"></span>tot <span class=\"_ _1\"></span>dit<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>beslui<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>geko<span class=\"_ _0\"></span>men <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>bas<span class=\"_ _b\"></span>is van de <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ussen<span class=\"_ _b\"></span>tijdse resultaten van de <span class=\"_ _1\"></span>vennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap op <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>augustus <span class=\"ls5\">202</span>2 <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>na kennis<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>te hebben <span class=\"_ _1\"></span>geno<span class=\"_ _b\"></span>men <span class=\"_ _1\"></span>van het beoordelingsve<span class=\"_ _b\"></span>rslag van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>com<span class=\"_ _0\"></span>missaris. De raad van bes<span class=\"_ _0\"></span>tuur zal aan de algemene<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>stellen o<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> over het boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 202<span class=\"_ _1\"></span>2 een bru<span class=\"_ _0\"></span>to-jaardividend<span class=\"_ _b\"></span> vast <span class=\"_ _1\"></span>te stellen van <span class=\"_ _1\"></span>5,00 EUR <span class=\"_ _1\"></span>per aandee<span class=\"_ _0\"></span>l. <span class=\"_ _1\"></span>Indien het interim-divide<span class=\"_ _b\"></span>nd <span class=\"_ _1\"></span>het <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>te boven <span class=\"_ _1\"></span>zou gaan van <span class=\"_ _1\"></span>het door <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> gewone <span class=\"_ _e\"></span>algemene <span class=\"_ _e\"></span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>aandee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>houders <span class=\"_ _e\"></span>vas<span class=\"_ _0\"></span>tgestel<span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>jaardividend, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ordt <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>m<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dere <span class=\"_ _14\"></span>beschou<span class=\"_ _b\"></span>wd <span class=\"_ _14\"></span>als<span class=\"_ _0\"></span> een voorschot<span class=\"_ _b\"></span> op <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> volgen<span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>vidend. 12<span class=\"ls3\">. </span>Vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbe<span class=\"_ _b\"></span>leggingen en ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva bes<span class=\"_ _b\"></span>temd voor verkoop<span class=\"_ _b\"></span> De<span class=\"ls0\"> vastgoedbe<span class=\"_ _b\"></span>leggingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en de activa<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>beste<span class=\"_ _0\"></span>md voor ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop v<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oeien<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>integraal voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span><span class=\"ls6\">t </span>ui<span class=\"_ _1\"></span>t Accent<span class=\"_ _b\"></span>is.  </span>De mutaties<span class=\"_ _0\"></span> in de vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbelegg<span class=\"_ _b\"></span>ingen blijken ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> onde<span class=\"_ _0\"></span>rstaande<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tabel:<span class=\"fsa\"> </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Openingsba<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ans 46.280<span class=\"_ _b\"></span> 136.783<span class=\"_ _b\"></span> Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>consolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ek<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing - -83.413 Overboeking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van/naa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> activa beste<span class=\"_ _b\"></span>md voor de ve<span class=\"_ _b\"></span>rkoop -3.850 -5.240 Desinveste<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vastgoed<span class=\"_ _b\"></span> - -<span class=\"ls5\">965</span> Investeringen aan<span class=\"_ _b\"></span>kopen vastgoe<span class=\"_ _b\"></span>d - - Investeringen <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>enovat<span class=\"_ _b\"></span>ies/bouw vastgoed<span class=\"_ _0\"></span> 839<span class=\"ls0\"> </span>768<span class=\"ls0\"> </span>Resultaa<span class=\"_ _0\"></span>t uit rea<span class=\"_ _0\"></span>lisatie v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atenreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng - 35<span class=\"ls0\"> </span>Re\u00eblewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deaanpas<span class=\"_ _b\"></span>sing <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aten<span class=\"_ _0\"></span>rekening -1.169 -1.688 Slotbalans<span class=\"_ _b\"></span> 42.100<span class=\"_ _b\"></span> 46.280<span class=\"_ _b\"></span> De mutaties<span class=\"_ _0\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vastgoedbelegg<span class=\"_ _b\"></span>ingen bestemd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor verkoop<span class=\"_ _b\"></span> blijke<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>uit onde<span class=\"_ _b\"></span>rst<span class=\"_ _1\"></span>aande <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>abel<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span><span class=\"fsa\"> </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Openingsba<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ans 5.240<span class=\"_ _b\"></span> - Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>consolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ek<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing - - Overboeking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van/naa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> activa beste<span class=\"_ _b\"></span>md voor de ve<span class=\"_ _b\"></span>rkoop 3.850<span class=\"_ _b\"></span> 5.240<span class=\"_ _b\"></span> Desinveste<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen -5.110 - Resultaa<span class=\"_ _0\"></span>t uit rea<span class=\"_ _0\"></span>lisatie v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atenreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng -<span class=\"ls5\">130</span> - Slotbalans<span class=\"_ _b\"></span> 3.<span class=\"ls5\">850</span> 5.240<span class=\"_ _b\"></span> De re\u00eble wa<span class=\"_ _0\"></span>arde van<span class=\"_ _0\"></span> de vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbe<span class=\"_ _b\"></span>leggingen op<span class=\"_ _0\"></span> jaareinde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>evolue<span class=\"_ _b\"></span>erde als volgt: in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Belgi\u00eb 40.440<span class=\"_ _b\"></span> 45.680<span class=\"_ _b\"></span> Duitsland<span class=\"_ _b\"></span> 5.510<span class=\"_ _b\"></span> 5.840<span class=\"_ _b\"></span> Totaal vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbe<span class=\"_ _b\"></span>leggi<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>gen  45.950<span class=\"_ _b\"></span> 51.520<span class=\"_ _b\"></span> 12.1 Waarde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing De <span class=\"_ _14\"></span>waardering <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>vastgoedpo<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>feuille <span class=\"_ _14\"></span>gebeurt<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>aan <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde <span class=\"_ _14\"></span>zoals <span class=\"_ _14\"></span>bepaald <span class=\"_ _14\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _14\"></span>IFRS <span class=\"_ _14\"></span>13, <span class=\"_ _14\"></span>gebaseerd <span class=\"_ _14\"></span>op vergelijkingen <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>kapitalisatie<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>huurwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. <span class=\"_ _14\"></span>Een <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _14\"></span>is <span class=\"_ _16\"></span>immers <span class=\"_ _14\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span><span class=\"ff6\">m<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>mentopna<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>die <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>\u2018actuele </span>waarde\u2019 dient<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te reflecte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en en waarvoo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>steeds een pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iodiek<span class=\"_ _0\"></span>e toet<span class=\"_ _b\"></span>sing wor<span class=\"_ _1\"></span>dt u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tgevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d.<span class=\"_ _e\"></span><span class=\"ff2\"> Eind 2022 werkte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Accent<span class=\"_ _0\"></span>is </span>voor <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>zijn <span class=\"_ _1\"></span>portefeui<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>met <span class=\"_ _14\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span>ona<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>hankelijke<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>des<span class=\"_ _b\"></span>kundige <span class=\"_ _e\"></span>Ceusters, <span class=\"_ _1\"></span>die i<span class=\"_ _1\"></span>nstaat <span class=\"_ _1\"></span>voor<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>waarde<span class=\"_ _0\"></span>ring van het vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goed aangeh<span class=\"_ _b\"></span>ouden in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Belgi\u00eb <span class=\"ls5\">en</span> Duitsland<span class=\"_ _b\"></span>. De <span class=\"ff8\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> va<span class=\"_ _b\"></span>n de va<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedpor<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>efeuille<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> zoals <span class=\"_ _b\"></span>bepaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d doo<span class=\"_ _0\"></span>r de d<span class=\"_ _b\"></span>eskund<span class=\"_ _0\"></span>igen, we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d nie<span class=\"_ _b\"></span>t aangepas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r redenen v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> </span></span>financi\u00eble <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>apporte<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng. Waarderingsbas<span class=\"_ _b\"></span>is  (Bron<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> Ceuster<span class=\"_ _b\"></span>s) De vastgoedpo<span class=\"_ _b\"></span>rtefeuille van<span class=\"_ _b\"></span> Accentis <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>dt<span class=\"_ _b\"></span> gewaardeerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span><span class=\"ff8\">fair v<span class=\"_ _b\"></span>alue<span class=\"ff2\"> of re\u00eb<span class=\"_ _0\"></span>le waarde<span class=\"_ _b\"></span>, zoals<span class=\"_ _0\"></span> bepaald<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>door <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>FRS <span class=\"ls5\">13.</span> </span></span>De <span class=\"_ _1\"></span>re\u00eble waarde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>is het bedrag <span class=\"_ _1\"></span>op datum van <span class=\"_ _1\"></span>taxatie<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> waarvoor <span class=\"_ _1\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>acti<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>f <span class=\"_ _1\"></span>kan worden verhandeld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplichting<span class=\"_ _b\"></span> kan worden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>overged<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tussen goed<span class=\"_ _b\"></span> ge\u00efnformeerde,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onafhanke<span class=\"_ _b\"></span>lijke en niet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onder dwang<span class=\"_ _b\"></span> handelende<span class=\"_ _b\"></span> partijen. Bij het bepa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de dient<span class=\"_ _b\"></span> er met het vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gende <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eke<span class=\"_ _b\"></span>ning gehouden te <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span>:<span class=\"_ _e\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Een duide<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke bepal<span class=\"_ _b\"></span>ing van het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>actief of de<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichting<span class=\"_ _b\"></span> di<span class=\"_ _1\"></span>e he<span class=\"_ _0\"></span>t voor<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>p uit<span class=\"_ _0\"></span>maakt van de<span class=\"_ _b\"></span> waardebe<span class=\"_ _1\"></span>paling<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e van toep<span class=\"_ _0\"></span>assing<span class=\"_ _b\"></span> zij<span class=\"_ _1\"></span>nde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebru<span class=\"_ _0\"></span>ikelijke <span class=\"_ _0\"></span>waarde<span class=\"_ _0\"></span>ringsve<span class=\"_ _0\"></span>ronderstel<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>inge<span class=\"_ _b\"></span>n<span class=\"_ _e\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e markt waa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> of de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng no<span class=\"_ _b\"></span>rmaal verhandeld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rdt </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gebruikte <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>aangepas<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>waarderings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>echnieken<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waarbij rekening <span class=\"_ _1\"></span>wordt <span class=\"_ _1\"></span>gehouden met <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>beschikbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heid </span></span>van data d<span class=\"_ _0\"></span>ie door ma<span class=\"_ _b\"></span>rktpartijen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zou worden geb<span class=\"_ _b\"></span>ruikt bij<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het bepa<span class=\"_ _0\"></span>len van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de prijs voo<span class=\"_ _b\"></span>r het actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> of de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e catego<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ie van de<span class=\"_ _b\"></span> gebruikte data<span class=\"_ _b\"></span> binnen de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eblewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deh<span class=\"_ _0\"></span>i\u00ebrarchie<span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> deze worden<span class=\"_ _b\"></span> als volg<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> omschreven<span class=\"_ _0\"></span>:<span class=\"_ _1\"></span> </span></span>Niveau/Leve<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>  Level <span class=\"_ _14\"></span>1 <span class=\"_ _14\"></span>data <span class=\"_ _14\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gepubliceerde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>of <span class=\"_ _14\"></span>gekende<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>prijzen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _14\"></span>iden<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieke<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>activa <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>in <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>actieve<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>markt<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>die beschikba<span class=\"_ _b\"></span>ar<span class=\"_ _1\"></span> zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op da<span class=\"_ _0\"></span>tum van de <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>aardebepa<span class=\"_ _b\"></span>ling. [IFRS 13<span class=\"_ _b\"></span>:76]<span class=\"_ _1\"></span> Een gepubl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ceerde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs in een<span class=\"_ _b\"></span> actieve <span class=\"_ _0\"></span>markt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>is de<span class=\"_ _b\"></span> m<span class=\"_ _1\"></span>eest<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>trouwba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e bas<span class=\"_ _b\"></span>is <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r het<span class=\"_ _1\"></span> bepalen van<span class=\"_ _b\"></span> de re\u00eble waa<span class=\"_ _b\"></span>rde en kan gebruik<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> worden<span class=\"_ _b\"></span> bij de waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering zonde<span class=\"_ _b\"></span>r verdere aanp<span class=\"_ _0\"></span>assinge<span class=\"_ _b\"></span>n. [IFRS 13:77] Niveau/Leve<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>  Level 2 <span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a zijn<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>andere<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>\u2018level<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>1\u2019 <span class=\"_ _1\"></span>gepub<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>cee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>of geken<span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>marktprijzen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>die direct<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of indirect vastgesteld<span class=\"_ _b\"></span> kunnen<span class=\"_ _0\"></span> worden op da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um van de<span class=\"_ _b\"></span> waardering.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>[IFR<span class=\"_ _b\"></span>S <span class=\"_ _1\"></span>13<span class=\"_ _0\"></span>:81] In <span class=\"_ _1\"></span>deze <span class=\"_ _1\"></span>catego<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>vallen volgend<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>data: gepubliceerde data voor <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>gelijkbare<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa <span class=\"_ _1\"></span>of verplichtingen in een <span class=\"_ _1\"></span>actieve markt, inte<span class=\"_ _0\"></span>restvoe<span class=\"_ _0\"></span>ten, yie<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ds en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>andere<span class=\"_ _0\"></span> gecorrelee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a die doo<span class=\"_ _b\"></span>r marktobse<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vatie bev<span class=\"_ _0\"></span>esti<span class=\"_ _1\"></span>gd kan wo<span class=\"_ _b\"></span>rden. Niveau/Leve<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>  Level 3 da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>niet-vaststelba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a voo<span class=\"_ _0\"></span>r activa<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of verp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span>. [IFRS 13:86] Deze <span class=\"_ _1\"></span>categorie <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>wordt <span class=\"_ _1\"></span>gebruik<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>indien <span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>geen <span class=\"_ _1\"></span>gepublicee<span class=\"_ _b\"></span>rde <span class=\"_ _e\"></span>of <span class=\"_ _1\"></span>gekende<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>voorhanden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>is <span class=\"_ _1\"></span>of <span class=\"_ _e\"></span>bij <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>niet<span class=\"_ _b\"></span> actieve mark<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de beschouwde<span class=\"_ _b\"></span> activa of<span class=\"_ _0\"></span> verplich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>datum van <span class=\"_ _b\"></span>waardering. Bij h<span class=\"_ _0\"></span>et <span class=\"_ _b\"></span>gebruik va<span class=\"_ _b\"></span>n nie<span class=\"_ _b\"></span>t-vaststelbare<span class=\"_ _0\"></span> da<span class=\"_ _b\"></span>ta <span class=\"_ _0\"></span>wordt e<span class=\"_ _b\"></span>r u<span class=\"_ _b\"></span>itgegaan va<span class=\"_ _b\"></span>n de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>best besch<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>kba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inf<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>rmatie, wa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onder <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>orma<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie m.b.t de eigen activa en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen en veronde<span class=\"_ _b\"></span>rst<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>lingen van <span class=\"_ _b\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>partijen <span class=\"_ _1\"></span>die beschikbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> zijn op datum van de waardebepal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng. Voor zover beschikbaa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>wordt steeds<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>ch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onolog<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche voorkeu<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>gegeven<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>L1&gt;L2&gt;L3<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>data/para<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>eters.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Binne<span class=\"_ _b\"></span>n de Accentis-po<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>efeuil<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e worden<span class=\"_ _b\"></span> op heden<span class=\"_ _0\"></span> voor alle pand<span class=\"_ _b\"></span>en L3 pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>amete<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s gehan<span class=\"_ _b\"></span>teer<span class=\"_ _1\"></span>d. Voor <span class=\"_ _b\"></span>het bep<span class=\"_ _b\"></span>alen <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>waarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>inves<span class=\"_ _b\"></span>teringsgebouwen, <span class=\"_ _9\"></span>wordt <span class=\"_ _b\"></span>gebruik <span class=\"_ _b\"></span>ge<span class=\"_ _0\"></span>maakt <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>waarde<span class=\"_ _0\"></span>ringstechn<span class=\"_ _0\"></span>iek door <span class=\"_ _b\"></span>kapita<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>isatie <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> h<span class=\"_ _b\"></span>uurinkomsten.<span class=\"_ _b\"></span> D<span class=\"_ _b\"></span>it <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>een<span class=\"_ _b\"></span> alge<span class=\"_ _b\"></span>meen <span class=\"_ _b\"></span>aanvaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>techniek <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>ie <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>gebruik<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>bij <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> wa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>debepaling<span class=\"_ _b\"></span> van verhuurd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vastgoed<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rbij <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurinko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>sten gek<span class=\"_ _b\"></span>apitaliseerd worden aan<span class=\"_ _b\"></span> een mark<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>confo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>m rende<span class=\"_ _0\"></span>ment <span class=\"_ _1\"></span>(BAR of<span class=\"_ _b\"></span> Brutoaanvangs<span class=\"_ _b\"></span>rendement), wat <span class=\"_ _1\"></span>reken<span class=\"_ _0\"></span>ing <span class=\"_ _1\"></span>houdt<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>met <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>ligging,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de geschiktheid van het vastgoed <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zijn functie en de kwaliteit<span class=\"_ _b\"></span> van de gebouwe<span class=\"_ _0\"></span>n op<span class=\"_ _0\"></span> datum van<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>axa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie<span class=\"ls3\">. </span> Vervolgens<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>wordt <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>resulterende<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>kap<span class=\"_ _0\"></span>itaalwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gecorrigee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"></span>v<span class=\"_ _b\"></span>oor <span class=\"_ _15\"> </span>leegstand<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _16\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>axatie,<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>contractuee<span class=\"_ _b\"></span>l bepaalde <span class=\"_ _e\"></span>huurreduct<span class=\"_ _b\"></span>ies, <span class=\"_ _14\"></span>ni<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t-<span class=\"_ _1\"></span>recupereerba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>kosten <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>onde<span class=\"_ _b\"></span>r-<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>of <span class=\"_ _e\"></span>oververhuringen <span class=\"_ _1\"></span>t.<span class=\"_ _1\"></span>o.v. <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>huur. <span class=\"_ _e\"></span>De <span class=\"_ _14\"></span>uitko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>st van <span class=\"_ _1\"></span>deze <span class=\"_ _1\"></span>waarder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>zgn.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>investe<span class=\"_ _0\"></span>rings<span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Om <span class=\"_ _1\"></span>tot <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>re\u00eble waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>komen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wordt<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingswa<span class=\"_ _0\"></span>arde verminderd <span class=\"_ _14\"></span>met <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>ge<span class=\"_ _0\"></span>middelde <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>egist<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>atierech<span class=\"_ _b\"></span>ten <span class=\"_ _15\"> </span>die <span class=\"_ _15\"> </span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Be<span class=\"_ _0\"></span>lgi\u00eb <span class=\"_ _16\"></span>2,5% <span class=\"_ _16\"> </span>(<span class=\"_ _e\"></span><span class=\"ff8\">f<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ir <span class=\"_ _16\"> </span>value<span class=\"ff2\"> <span class=\"_ _15\"> </span>BEAMA<span class=\"_ _0\"></span>) <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>in <span class=\"_ _16\"></span>Duitsland <span class=\"_ _16\"></span>5,0%<span class=\"_ _b\"></span> </span></span>(Baden-W\u00fc<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ttembe<span class=\"_ _0\"></span>rg) bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen. Voor <span class=\"_ _b\"></span>het bep<span class=\"_ _b\"></span>alen<span class=\"_ _b\"></span> van de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eble<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>waarde <span class=\"_ _0\"></span>van<span class=\"_ _b\"></span> onbebou<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>terreinen,<span class=\"_ _b\"></span> wordt<span class=\"_ _b\"></span> geb<span class=\"_ _0\"></span>ruik <span class=\"_ _b\"></span>gemaakt<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>waarderings<span class=\"_ _0\"></span>techniek<span class=\"_ _b\"></span> door verge<span class=\"_ _b\"></span>lij<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>ing me<span class=\"_ _b\"></span>t recente <span class=\"_ _0\"></span>transac<span class=\"_ _0\"></span>ties <span class=\"_ _b\"></span>van gelijkaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dige <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rreinen<span class=\"_ _b\"></span> met dezel<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>de be<span class=\"_ _0\"></span>stemm<span class=\"_ _b\"></span>ing in deze<span class=\"_ _b\"></span>lfde <span class=\"_ _0\"></span>regio. Di<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> is<span class=\"_ _b\"></span> een <span class=\"_ _16\"></span>algemeen <span class=\"_ _16\"> </span>aanvaa<span class=\"_ _0\"></span>rde <span class=\"_ _15\"> </span>techn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ek <span class=\"_ _16\"></span>die <span class=\"_ _16\"></span>wordt <span class=\"_ _16\"> </span>gebruik<span class=\"_ _0\"></span>t <span class=\"_ _15\"> </span>bij <span class=\"_ _16\"> </span>de <span class=\"_ _15\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>debepaling<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _16\"> </span>onbebouwde <span class=\"_ _16\"></span>niet-veron<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>einigde<span class=\"_ _b\"></span> terreinen<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>zonder <span class=\"_ _15\"> </span>bou<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>verp<span class=\"_ _0\"></span>lichting. <span class=\"_ _16\"> </span><span class=\"ff6\">Al<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>efe<span class=\"_ _b\"></span>renti<span class=\"_ _1\"></span>ebas<span class=\"_ _b\"></span>is <span class=\"_ _15\"> </span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>geb<span class=\"_ _b\"></span>ruik <span class=\"_ _15\"> </span>gemaak<span class=\"_ _b\"></span>t <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>\u2018level <span class=\"_ _16\"></span>3\u2019 <span class=\"_ _16\"> </span>data <span class=\"_ _15\"> </span>die,<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>indien <span class=\"_ _16\"></span>nodig, </span>gecorrigeerd<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> specifieke<span class=\"_ _b\"></span> omvang, vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>m en toeg<span class=\"_ _0\"></span>ankel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jkh<span class=\"_ _b\"></span>ei<span class=\"_ _1\"></span>d van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deren<span class=\"_ _0\"></span> terreinen. De <span class=\"_ _b\"></span>uitkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>deze<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>waardering <span class=\"_ _9\"></span>is d<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>zg. <span class=\"_ _9\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rde, <span class=\"_ _b\"></span>d.w.z. <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>inv<span class=\"_ _0\"></span>esteringswaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>ver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>t <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uikelijke<span class=\"_ _b\"></span> registratie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echten <span class=\"_ _16\"> </span>die <span class=\"_ _16\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>Belgi\u00eb <span class=\"_ _16\"> </span>1<span class=\"_ _1\"></span>2% <span class=\"_ _14\"></span>(Vl<span class=\"_ _1\"></span>aande<span class=\"_ _b\"></span>ren) <span class=\"_ _15\"> </span>en <span class=\"_ _16\"> </span>12,5% <span class=\"_ _14\"></span>(Brussel <span class=\"_ _16\"> </span>en <span class=\"_ _14\"></span>Wall<span class=\"_ _1\"></span>oni\u00eb) <span class=\"_ _16\"></span>zijn <span class=\"_ _16\"> </span><span class=\"ls5\">en</span> <span class=\"_ _15\"> </span>5,0%<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>voor <span class=\"_ _16\"> </span>Duitsland (Baden-W\u00fc<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ttembe<span class=\"_ _0\"></span>rg). Door deze<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>marktwaarde <span class=\"_ _0\"></span>te vermee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deren m<span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> de gemiddelde <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>egis<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ratierechten<span class=\"_ _b\"></span> zoals bepaald<span class=\"_ _0\"></span> in de vorige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agraaf, bek<span class=\"_ _b\"></span>omt men de<span class=\"_ _0\"></span> re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. De taxatie maak<span class=\"_ _b\"></span>t abstractie van <span class=\"_ _b\"></span>mogelijke kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en die gepa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d gaan<span class=\"_ _0\"></span> met eventue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ontrein<span class=\"_ _0\"></span>iging of ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>wijde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van schade<span class=\"_ _0\"></span>lijke <span class=\"_ _b\"></span>materialen/s<span class=\"_ _b\"></span>toffen. <span class=\"_ _b\"></span>In <span class=\"_ _b\"></span>voorko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>end <span class=\"_ _b\"></span>geval<span class=\"_ _b\"></span> ko<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>hieraan<span class=\"_ _b\"></span> verbond<span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sanering<span class=\"_ _b\"></span> of <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>wijde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing eventueel in <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>nde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van he<span class=\"_ _b\"></span>t resultaat<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Voor <span class=\"_ _1\"></span>de site <span class=\"_ _1\"></span>Schiltach (Duits<span class=\"_ _b\"></span>land) <span class=\"_ _1\"></span>waar m<span class=\"_ _1\"></span>oge<span class=\"_ _b\"></span>lijke <span class=\"_ _1\"></span>veront<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>einiging of aanwezigheid<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>schadel<span class=\"_ _0\"></span>ijke <span class=\"_ _1\"></span>stof<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>is, i<span class=\"_ _14\"></span>s <span class=\"_ _1\"></span>er op datum van<span class=\"_ _b\"></span> taxa<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e gee<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span> raming <span class=\"_ _b\"></span>van de <span class=\"_ _b\"></span>kosten <span class=\"_ _b\"></span>die ge<span class=\"_ _b\"></span>paard zouden<span class=\"_ _b\"></span> g<span class=\"_ _b\"></span>aan met <span class=\"_ _b\"></span>een po<span class=\"_ _b\"></span>tent<span class=\"_ _1\"></span>i\u00eble <span class=\"_ _b\"></span>sanering <span class=\"_ _0\"></span>van<span class=\"_ _b\"></span> de si<span class=\"_ _b\"></span>te, noch<span class=\"_ _b\"></span> zekerheid o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> beves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iging da<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>de veran<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>woo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>delijkheid<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hie<span class=\"_ _0\"></span>rvoor bij de<span class=\"_ _b\"></span> ei<span class=\"_ _1\"></span>genaa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>ligt. Toelicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng over<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de gebuik<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>hy<span class=\"_ _b\"></span>pot<span class=\"_ _1\"></span>hese<span class=\"_ _b\"></span>n m.b.t. de huurwaar<span class=\"_ _b\"></span>dekapit<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>lisatieme<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>hode (Bron<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> taxatiera<span class=\"_ _b\"></span>pporten <span class=\"_ _b\"></span>C<span class=\"_ _1\"></span>eus<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ers)<span class=\"_ _0\"></span><span class=\"fs1\"> </span>Onderstaande<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>abe<span class=\"_ _b\"></span>l <span class=\"_ _14\"></span>bevat <span class=\"_ _1\"></span>alle <span class=\"_ _e\"></span>vastgoedbe<span class=\"_ _b\"></span>leggingen <span class=\"_ _1\"></span>waarvoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>L3 <span class=\"_ _1\"></span>parameters <span class=\"_ _e\"></span>gehan<span class=\"_ _b\"></span>teerd <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den, <span class=\"_ _1\"></span>met <span class=\"_ _e\"></span>uitzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van de onbebo<span class=\"_ _b\"></span>uwde gronden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojectont<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>kkel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen.  <span class=\"ff2 fs3\">in EUR<span class=\"ff10 fs1\"> </span></span>Industrieel<span class=\"_ _0\"></span> Semi-industr<span class=\"_ _b\"></span>ieel 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Geschatte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurwaarde<span class=\"_ _b\"></span> BE - 500.900<span class=\"_ _b\"></span> 3.297<span class=\"ls0\">.</span>64<span class=\"_ _1\"></span><span class=\"ls0\">0<span class=\"_ _b\"></span> </span>3.130.990<span class=\"_ _0\"></span> Geschatte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurwaarde<span class=\"_ _b\"></span> DE 697.000<span class=\"_ _b\"></span> 697.000<span class=\"_ _b\"></span> - - Geschatte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurprijs pe<span class=\"_ _b\"></span>r m\u00b2<span class=\"fs6\"> </span>BE  23<span class=\"ls0\"> EUR/m\u00b2<span class=\"_ _0\"></span> </span>26<span class=\"ls0\">-</span>81<span class=\"ls0\"> EUR/m<span class=\"_ _0\"></span>\u00b2 </span>26<span class=\"ls0\">-</span>79<span class=\"ls0\"> EUR/m<span class=\"_ _0\"></span>\u00b2 </span>- (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"_ _1\"></span> (23<span class=\"ls0\"> EUR<span class=\"_ _1\"></span>/m\u00b2)<span class=\"fs1\"> </span></span>(7<span class=\"ls0\">3 EUR<span class=\"_ _1\"></span>/m\u00b2)<span class=\"fs1\"> </span></span>(72<span class=\"ls0\"> EUR<span class=\"_ _1\"></span>/m<span class=\"_ _1\"></span>\u00b2)<span class=\"fs1\"> </span></span>Geschatte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurprijs pe<span class=\"_ _b\"></span>r m\u00b2<span class=\"fs6\"> </span>DE  30<span class=\"ls0\"> EUR/m\u00b2 </span>30<span class=\"ls0\"> EUR/m\u00b2 </span>- - (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(30<span class=\"ls0\"> EUR<span class=\"_ _1\"></span>/m\u00b2) </span>(30<span class=\"ls0\"> EUR<span class=\"_ _1\"></span>/m\u00b2)<span class=\"fs1\"> </span></span>Voor <span class=\"_ _1c\"> </span>lopend<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkomsten<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>geen <span class=\"_ _1c\"> </span>toepas<span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>ng <span class=\"_ _1c\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>frictieleegs<span class=\"_ _0\"></span>tand, aangez<span class=\"_ _0\"></span>ien hern<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>euwingen<span class=\"_ _b\"></span> en n<span class=\"_ _0\"></span>ieu<span class=\"_ _0\"></span>we ove<span class=\"_ _b\"></span>reenkomsten<span class=\"_ _b\"></span> doorgaans<span class=\"_ _b\"></span> binn<span class=\"_ _0\"></span>en d<span class=\"_ _b\"></span>e opzegp<span class=\"_ _0\"></span>eriode <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>lopende <span class=\"_ _10\"> </span>ove<span class=\"_ _0\"></span>reenkomsten<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>worden <span class=\"_ _15\"> </span>afgeslo<span class=\"_ _b\"></span>ten. <span class=\"_ _10\"> </span>Voor lopende <span class=\"_ _29\"> </span>overeenkoms<span class=\"_ _b\"></span>ten <span class=\"_ _12\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>ei<span class=\"_ _1\"></span>ndda<span class=\"_ _b\"></span>tum <span class=\"_ _29\"> </span>vaststaand <span class=\"_\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>die Hypothese <span class=\"_ _b\"></span>m.<span class=\"_ _1\"></span>b.t<span class=\"_ _0\"></span>. leegstand<span class=\"_ _0\"></span> kortelings <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eeg k<span class=\"_ _b\"></span>omen te<span class=\"_ _b\"></span> staan o<span class=\"_ _b\"></span>f voor ve<span class=\"_ _b\"></span>rhuurbare <span class=\"_ _b\"></span>ruimten <span class=\"_ _b\"></span>die op<span class=\"_ _1\"></span> d<span class=\"_ _b\"></span>e datum van <span class=\"_ _b\"></span>de taxatie <span class=\"_ _0\"></span>lee<span class=\"_ _0\"></span>g staan<span class=\"_ _b\"></span>, wo<span class=\"_ _0\"></span>rdt d<span class=\"_ _0\"></span>e leegs<span class=\"_ _b\"></span>tand <span class=\"_ _b\"></span>in reken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng ge<span class=\"_ _b\"></span>bracht <span class=\"_ _b\"></span>onder de<span class=\"_ _b\"></span> vorm <span class=\"_ _b\"></span>van een <span class=\"_ _b\"></span>aantal <span class=\"_ _b\"></span>maanden<span class=\"_ _0\"></span> huu<span class=\"_ _0\"></span>rderving<span class=\"_ _b\"></span>, desgeval<span class=\"_ _b\"></span>lend geco<span class=\"_ _b\"></span>rrigeerd v<span class=\"_ _b\"></span>oor leegstandslas<span class=\"_ _b\"></span>ten en verhuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>com<span class=\"_ _0\"></span>missie. Kapitalisat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>efactor<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>BE  9%  6%-8,5% 7,75%-8,25% -<span class=\"fs3\"> </span>(gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(9%) (7,79%)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(7,79%)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>Kapitalisat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>efactor<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>DE  9,75% <span class=\"_ _b\"></span> 9,75% <span class=\"_ _0\"></span> - - (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"fs1\"> <span class=\"_ _1\"></span> </span>(9,75%)<span class=\"_ _1\"></span> (9,75%)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>Risicop<span class=\"_ _0\"></span>remie BE  3,5% 0,5%-2,25<span class=\"ls16\">% </span>-<span class=\"fs3\"> </span>1,29%-2% <span class=\"fs3\">(1,35%)</span> (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"fs1\"> <span class=\"_ _1\"></span> </span>(3,5%) (1,<span class=\"ls1\">52<span class=\"ls17\">%)<span class=\"_ _1\"></span><span class=\"fs1 ls0\"> </span></span></span>Risicop<span class=\"_ _0\"></span>remie DE  3,5% 3,5% - - (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"fs1\"> <span class=\"_ _1\"></span> </span>(3,5%) (3,5%) Gemiddelde <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>este<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende duu<span class=\"_ _b\"></span>r van het 31<span class=\"ls0\">-03-</span>202<span class=\"ls0\">7 </span>29<span class=\"ls0\">-</span>09<span class=\"ls0\">-<span class=\"_ _1\"></span></span>2024<span class=\"ls0\"> </span>11-01-<span class=\"ls5\">202</span>8 15<span class=\"ls0\">-</span>07<span class=\"ls0\">-<span class=\"_ _1\"></span></span>2024<span class=\"ls0\"> </span>huidige huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>contract Om rek<span class=\"_ _1\"></span>ening te <span class=\"_ _1\"></span><span class=\"ls1\">houden </span>Om rek<span class=\"_ _1\"></span>ening te met <span class=\"_ _1\"></span>de onderhandse Significant<span class=\"_ _0\"></span> versch<span class=\"_ _0\"></span>il netto actue<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>vs<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> houden met <span class=\"_ _1\"></span>de verkoopov<span class=\"_ _1\"></span>ereenkomst<span class=\"_ _1\"></span> n.v.t. n.v.t. gescha<span class=\"_ _0\"></span>tte huur (&gt;15%<span class=\"_ _b\"></span>) insolvent<span class=\"_ _1\"></span>ieprocedure<span class=\"_ _1\"></span> en de ins<span class=\"_ _1\"></span>olventie-procedure<span class=\"_ _1\"></span><span class=\"fs1\"> </span>Sensitivite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tsana<span class=\"_ _0\"></span>lyse<span class=\"ff2\"> </span>Een <span class=\"_ _15\"> </span>sensitivitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>sanalyse<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>oon<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>aan <span class=\"_ _15\"> </span>da<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>b<span class=\"_ _0\"></span>ij <span class=\"_ _15\"> </span>een <span class=\"_ _16\"> </span>gl<span class=\"_ _1\"></span>obale<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>(i<span class=\"_ _1\"></span>n <span class=\"_ _16\"> </span>el<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>eigend<span class=\"_ _0\"></span>om) <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>rmindering<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>ERV <span class=\"_ _16\"> </span>met <span class=\"_ _15\"> </span>5% <span class=\"_ _15\"> </span>en gelijkblijvende<span class=\"_ _b\"></span> <span class=\"_\"> </span>ka<span class=\"_ _b\"></span>pitalisatieren<span class=\"_ _b\"></span>tevoeten <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>re\u00eble <span class=\"_ _11\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>portefeuil<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_\"> </span>zou<span class=\"_ _b\"></span> <span class=\"_\"> </span>dalen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span><span class=\"ls5\">45</span>,<span class=\"ls5\">95</span> <span class=\"_ _10\"> </span>mio <span class=\"_ _11\"> </span>E<span class=\"_ _0\"></span>UR <span class=\"_ _10\"> </span>naar 43,<span class=\"ls5\">85</span> mio EUR<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Een<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>globale <span class=\"_ _14\"></span>(in <span class=\"_ _16\"></span>elke <span class=\"_ _14\"></span>eigendom)<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ver<span class=\"_ _1\"></span>hog<span class=\"_ _b\"></span>ing <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>kapitalisatieren<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>evoeten<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>met <span class=\"_ _14\"></span>25 <span class=\"_ _16\"></span>bas<span class=\"_ _0\"></span>ispunten <span class=\"_ _14\"></span>en gelijkblijvende<span class=\"_ _b\"></span> ERV zou<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leiden to<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> een waa<span class=\"_ _b\"></span>rdedaling van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span><span class=\"ls5\">de</span> vastgoed<span class=\"_ _b\"></span>por<span class=\"_ _1\"></span>tefeuille met<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>1,29 m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>. 12.2 Eigend<span class=\"_ _0\"></span>omss<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atus in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Juridische<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eigenaa<span class=\"_ _b\"></span>r 12.880<span class=\"_ _b\"></span> 12.470<span class=\"_ _b\"></span> Economische e<span class=\"_ _b\"></span>igenaar 33.070<span class=\"_ _b\"></span> 39.050<span class=\"_ _b\"></span> Totaal vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbe<span class=\"_ _b\"></span>leggi<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>gen  45.950<span class=\"_ _b\"></span> 51.520<span class=\"_ _b\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Juridische e<span class=\"_ _b\"></span>igenaar: d<span class=\"_ _b\"></span>e jur<span class=\"_ _0\"></span>idische e<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iteit d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>juridische e<span class=\"_ _b\"></span>igenaar <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s v<span class=\"_ _b\"></span>an he<span class=\"_ _0\"></span>t pand <span class=\"_ _b\"></span>en/of he<span class=\"_ _b\"></span>t pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ceel <span class=\"_ _b\"></span>in kwes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>volle </span></span>eigendom<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>. \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Economische <span class=\"_ _b\"></span>e<span class=\"_ _b\"></span>igenaar: <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>geval <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een<span class=\"_ _b\"></span> f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eble<span class=\"_ _b\"></span> leas<span class=\"_ _b\"></span>ing <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>de <span class=\"_ _9\"></span>vennootschap <span class=\"_ _b\"></span>jurid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sch <span class=\"_ _b\"></span>eigenaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ond, </span></span>die een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ops<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>alrecht<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>leent<span class=\"_ _b\"></span> aan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasing<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>aatschapp<span class=\"_ _b\"></span>ij, en <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasingmaa<span class=\"_ _0\"></span>tschapp<span class=\"_ _b\"></span>ij de ju<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>idische<span class=\"_ _b\"></span> eigenaa<span class=\"_ _b\"></span>r van het gebouw da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verhuurd aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de vennoo<span class=\"_ _b\"></span>tschap waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bij de ve<span class=\"_ _b\"></span>nnootscha<span class=\"_ _1\"></span>p optreedt als lea<span class=\"_ _0\"></span>singneme<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> en dus economisch de <span class=\"_ _1\"></span>eigenaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>is. <span class=\"_ _1\"></span>Op <span class=\"_ _1\"></span>het einde <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de leasingovereenk<span class=\"_ _b\"></span>omst <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt de <span class=\"_ _1\"></span>vennootschap, na <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eventuele<span class=\"_ _b\"></span> uitoefening van<span class=\"_ _b\"></span> de koopop<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie en he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>alen van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de op<span class=\"_ _0\"></span>tieprijs,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>juridi<span class=\"_ _b\"></span>sche eigenaar van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>he<span class=\"_ _0\"></span>t vastgoed<span class=\"_ _1\"></span>. 12.3 Besp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eking van<span class=\"_ _0\"></span> de evo<span class=\"_ _0\"></span>lutie De <span class=\"_ _1\"></span>va<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iatie in r<span class=\"_ _1\"></span>e\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waarde van het <span class=\"_ _1\"></span>vastgoedpo<span class=\"_ _b\"></span>rtfolio<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>(vas<span class=\"_ _0\"></span>tgoedbel<span class=\"_ _b\"></span>eggingen <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>activa bestemd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop samen)<span class=\"_ _0\"></span> wordt ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>klaard als<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>volg<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>: (1)<span class=\"ffa\"> <span class=\"_ _16\"></span></span>de desinvesteringen<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Hamont-Achel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(Belgi\u00eb<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> (-5,24 m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>; (2)<span class=\"ffa\"> <span class=\"_ _16\"></span></span>de <span class=\"_ _18\"> </span>klassieke <span class=\"_ _18\"> </span>waardeaan<span class=\"_ _b\"></span>passingen<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>naar <span class=\"_ _18\"> </span>aan<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eiding <span class=\"_ _18\"> </span>va<span class=\"_ _b\"></span>n <span class=\"_ _18\"> </span>wijzig<span class=\"_ _b\"></span>ingen <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>res<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>l<span class=\"_ _1\"></span>oopt<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jden<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>van <span class=\"_ _18\"> </span>de huurovereenko<span class=\"_ _b\"></span>msten, <span class=\"_ _29\"> </span>waardoor <span class=\"_ _12\"> </span>een <span class=\"_ _29\"> </span>gewijzigd<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>verhouding<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>ontstaat <span class=\"_ _29\"> </span>t<span class=\"_ _1\"></span>ussen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>rende<span class=\"_ _0\"></span>ment <span class=\"_ _12\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de <span class=\"_ _12\"> </span>actuele<span class=\"_ _b\"></span> huurinkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en en<span class=\"_ _0\"></span> het <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>endemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> op de <span class=\"_ _b\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>thuurwaarde<span class=\"_ _b\"></span> (<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>1,<span class=\"ls5\">25</span> <span class=\"_ _0\"></span>mio EUR<span class=\"ls10\">);</span> (3)<span class=\"ffa\"> <span class=\"_ _16\"></span></span>de waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>ring van de opgeleve<span class=\"_ _b\"></span>rde en onde<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>ussen ve<span class=\"_ _b\"></span>rhuurde uitb<span class=\"_ _b\"></span>reiding in L<span class=\"_ _0\"></span>ier (Belgi\u00eb<span class=\"_ _b\"></span>) <span class=\"_ _e\"></span><span class=\"ls7\">(+</span>0<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span><span class=\"ls5\">92</span> mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR)<span class=\"_ _0\"></span>; (4)<span class=\"ffa\"> <span class=\"_ _16\"></span></span>de uit<span class=\"_ _1\"></span>gevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eringen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(-0,<span class=\"ls5\">84</span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>io EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>. Voor de volgend<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>sites heef<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> de expe<span class=\"_ _b\"></span>rt waardeaanpass<span class=\"_ _b\"></span>ingen van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>meer dan<span class=\"_ _b\"></span> 2% doorgevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d:<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Lier <span class=\"_ _21\"> </span>(-<span class=\"ls5\">740k</span> EUR): <span class=\"_ _21\"> </span>een <span class=\"_ _21\"> </span>verhoging<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>van <span class=\"_ _21\"> </span>de <span class=\"_ _21\"> </span>kapitalisat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>evoet <span class=\"_ _20\"> </span>om <span class=\"_ _22\"> </span>reken<span class=\"_ _b\"></span>ing <span class=\"_ _22\"> </span>te<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>houden <span class=\"_ _20\"> </span>met <span class=\"_ _21\"> </span>de <span class=\"_ _21\"> </span>huidige </span></span>marktoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>andighede<span class=\"_ _0\"></span>n. Verde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> werden de substantiee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ges<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>energielas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>in r<span class=\"_ _1\"></span>eken<span class=\"_ _b\"></span>ing gebracht <span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e onder de huidige terbesch<span class=\"_ _b\"></span>ikkingstell<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsfo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mule <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en laste van<span class=\"_ _b\"></span> de ver<span class=\"_ _1\"></span>huurder<span class=\"_ _b\"></span> vallen; \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Ieper <span class=\"_ _e\"></span>Ter <span class=\"_ _1\"></span>Waarde <span class=\"_ _1\"></span>(-<span class=\"_ _1\"></span>15<span class=\"ls5\">0k</span> EUR)<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>om <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eken<span class=\"_ _b\"></span>ing <span class=\"_ _e\"></span>te <span class=\"_ _e\"></span>houden <span class=\"_ _1\"></span>met <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>huidige <span class=\"_ _1\"></span>marktomstand<span class=\"_ _b\"></span>igheden <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>isico <span class=\"_ _1\"></span>van </span></span>leegstand op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>lange<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e te<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mijn; \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Schiltach (-<span class=\"ls5\">330k</span> EUR)<span class=\"_ _0\"></span>: om rekening te<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>houden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>met de <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>lenging<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>geschat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>periode<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>leegstand<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>indien </span></span>de huurde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de si<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e zou verla<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en. 12.4 Ite<span class=\"_ _0\"></span>ms van opbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> en kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en  Gedurende <span class=\"_ _13\"> </span>boek<span class=\"_ _b\"></span>jaar <span class=\"_ _18\"> </span><span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>werd <span class=\"_ _13\"> </span>6,<span class=\"ls5\">70</span> <span class=\"_ _12\"> </span>mio <span class=\"_ _13\"> </span>EUR <span class=\"_ _12\"> </span>(2021:<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>13<span class=\"_ _0\"></span>,<span class=\"ls5\">58</span> <span class=\"_ _13\"> </span>mio <span class=\"_ _12\"> </span>EUR) <span class=\"_ _13\"> </span>huuropbrengs<span class=\"_ _b\"></span>ten <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>0,<span class=\"ls5\">87</span> mio EU<span class=\"_ _b\"></span>R (2021: 7,<span class=\"ls5\">34</span> m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>opbrengsten <span class=\"_ _b\"></span>uit <span class=\"_ _b\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bereken<span class=\"_ _b\"></span>de k<span class=\"_ _b\"></span>osten e<span class=\"_ _b\"></span>rkend <span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de gec<span class=\"_ _b\"></span>onsolideerde<span class=\"_ _b\"></span> op<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>atione<span class=\"_ _b\"></span>le o<span class=\"_ _b\"></span>pbrengsten. De <span class=\"_ _14\"></span>directe <span class=\"_ _e\"></span>opera<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ionele<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>kosten <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>echts<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>reeks <span class=\"_ _e\"></span>voortvloeien <span class=\"_ _e\"></span>uit<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>vastgoedbeleggin<span class=\"_ _1\"></span>gen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bedroegen <span class=\"_ _e\"></span>2,<span class=\"ls5\">90</span> <span class=\"_ _e\"></span>mio <span class=\"_ _14\"></span>EUR (2021<span class=\"ls6\">: </span>9,<span class=\"_ _1\"></span><span class=\"ls5\">24</span> m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>. 13. Investeri<span class=\"_ _b\"></span>ngen in joint<span class=\"_ _0\"></span> ven<span class=\"_ _0\"></span>tures In <span class=\"_ _15\"> </span>2017<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>hee<span class=\"_ _0\"></span>ft <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>belang <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>50% <span class=\"_ _14\"></span>in <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>vennoo<span class=\"_ _b\"></span>tschap<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Clubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _b\"></span>H <span class=\"_ _15\"> </span>verworven<span class=\"_ _b\"></span>. <span class=\"_ _16\"> </span>Deze <span class=\"_ _16\"></span>Oostenr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jkse vennoo<span class=\"_ _0\"></span>tschap <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>eigenaar<span class=\"_ _b\"></span> van e<span class=\"_ _b\"></span>en h<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tel <span class=\"_ _0\"></span>ge<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> in <span class=\"_ _b\"></span>Schlani<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>zen <span class=\"_ _b\"></span>Alm, <span class=\"_ _b\"></span>in he<span class=\"_ _b\"></span>t Oos<span class=\"_ _b\"></span>tenrijkse<span class=\"_ _b\"></span> Karin<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>hi\u00eb.<span class=\"_ _b\"></span> Het <span class=\"_ _b\"></span>hotel <span class=\"_ _b\"></span>is<span class=\"_ _0\"></span> ges<span class=\"_ _b\"></span>chikt voor zowe<span class=\"_ _0\"></span>l zomer- als <span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>tertoerisme<span class=\"_ _0\"></span> en word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> uitgebaa<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Robi<span class=\"_ _b\"></span>nson Club. Gezien de<span class=\"_ _b\"></span> gez<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enlijke <span class=\"_ _b\"></span>controle<span class=\"_ _b\"></span> (IFRS<span class=\"_ _0\"></span> 11<span class=\"_ _b\"></span>.7) we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> de pa<span class=\"_ _b\"></span>rticipatie<span class=\"_ _b\"></span> verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _b\"></span>volgens <span class=\"_ _b\"></span>de ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>ogens<span class=\"_ _b\"></span>mutatiemethode<span class=\"_ _b\"></span>. De<span class=\"_ _0\"></span> aansch<span class=\"_ _0\"></span>afwaarde <span class=\"_ _b\"></span>bedroeg <span class=\"_ _b\"></span>3<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>50 <span class=\"_ _9\"></span>mi<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>EUR<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>terwijl <span class=\"_ _b\"></span>he<span class=\"_ _0\"></span>t <span class=\"_ _b\"></span>gecorrigeerd gec<span class=\"_ _b\"></span>onsolideerd<span class=\"_ _b\"></span> eigen <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen<span class=\"_ _b\"></span> va<span class=\"_ _b\"></span>n C<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>GmbH (na waardering volgen<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>IFRS-grondslagen<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>30 j<span class=\"_ _1\"></span>uni 2017<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>8,60 m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>EUR<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bedroeg,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _0\"></span>rdoor Iep<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>in 2017 <span class=\"ls5\">een </span>badwill <span class=\"_ _0\"></span>ten bedrage van<span class=\"_ _b\"></span> 0,<span class=\"_ _1\"></span>80<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>mio E<span class=\"_ _0\"></span>UR rea<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>isee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. De <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>esultaten<span class=\"_ _b\"></span> v<span class=\"_ _b\"></span>an d<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> jo<span class=\"_ _b\"></span>int <span class=\"_ _b\"></span>venture<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> per<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode<span class=\"_ _b\"></span> van <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>januari <span class=\"_ _b\"></span>2022<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _b\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>met <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> opg<span class=\"_ _b\"></span>enomen volgens de ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>ogens<span class=\"_ _b\"></span>mut<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>tiemethode<span class=\"_ _b\"></span>. Cl<span class=\"_ _1\"></span>ubho<span class=\"_ _b\"></span>tel<span class=\"_ _1\"></span> Gmb<span class=\"_ _b\"></span>H <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>luit echter af op 30 sep<span class=\"_ _b\"></span>tember van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>elk kalend<span class=\"_ _b\"></span>erjaar.  Een <span class=\"_ _1\"></span>samenvat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>van de <span class=\"_ _e\"></span>geaud<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de f<span class=\"_ _1\"></span>inanci\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>info<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>matie <span class=\"_ _1\"></span><span class=\"ls5\">op</span> <span class=\"_ _1\"></span>30 september <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>gerela<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>joint <span class=\"_ _1\"></span>venture<span class=\"_ _b\"></span> wordt weergege<span class=\"_ _0\"></span>ven <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n de hie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>navolgende<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>abe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>. Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fc2\"> </span>30 september<span class=\"_ _1\"></span>  30 september<span class=\"_ _1\"></span>  20<span class=\"ls0\">22<span class=\"fs3 fc2\"> </span></span>20<span class=\"ls0\">21<span class=\"fs3\"> </span></span>Vaste ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva 7.<span class=\"ls5\">115</span> 8.035<span class=\"_ _b\"></span> Vlottende ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>va 6.<span class=\"ls5\">484</span> 5.753<span class=\"_ _b\"></span> Passieve belas<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies 532<span class=\"ls0\"> </span>700<span class=\"ls0\"> </span>Voorziening<span class=\"_ _0\"></span>en 7 8 Schulden op<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>ange <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erm<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn 3.256<span class=\"_ _b\"></span> 3.696<span class=\"_ _b\"></span> Schulden op<span class=\"_ _b\"></span> korte termijn<span class=\"_ _b\"></span> 2.559<span class=\"ls0\"> </span>2.265<span class=\"_ _b\"></span> Inbegrepen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in bov<span class=\"_ _0\"></span>enstaande bed<span class=\"_ _b\"></span>ragen:      Vorderingen<span class=\"_ _b\"></span> op verbonden onde<span class=\"_ _b\"></span>rnemingen 6.<span class=\"ls5\">137</span> 5.718<span class=\"_ _b\"></span>      Schulden<span class=\"_ _b\"></span> aan verbonden ond<span class=\"_ _b\"></span>ernemingen<span class=\"_ _0\"></span> 438<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>     Geldmidde<span class=\"_ _b\"></span>len en kasequ<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>valen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en 206<span class=\"ls0\"> </span>-      Financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e schu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>den - Kredie<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ins<span class=\"_ _0\"></span>tellingen 5.277<span class=\"ls0\"> </span>5.764<span class=\"_ _b\"></span> Eigen ver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ogen 7.246<span class=\"ls0\"> </span>7.119<span class=\"_ _b\"></span> Aandeel<span class=\"_ _0\"></span> van de groe<span class=\"_ _0\"></span>p in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het eige<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>verm<span class=\"_ _b\"></span>ogen (50%)<span class=\"ff2 fc0\"> </span>3.623<span class=\"ff2 fc0 ls0\"> </span>3.560<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fc2\"> </span>30 september<span class=\"_ _1\"></span>  30 september<span class=\"_ _1\"></span>  20<span class=\"ls0\">22<span class=\"fs3 fc2\"> </span></span>20<span class=\"ls0\">21<span class=\"fs3\"> </span></span>Bedrijfsresul<span class=\"_ _b\"></span>taat 205<span class=\"ls0\"> </span>158<span class=\"ls0\"> </span>Financieel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t 202<span class=\"ls0\"> </span>195<span class=\"ls0\"> </span>Belastingen -<span class=\"ls5\">272</span> -<span class=\"ls5\">61</span> Nettoresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat<span class=\"ff2 fc0\"> </span>135<span class=\"ff2 fc0 ls0\"> </span>292<span class=\"ff2 fc0 ls0\"> </span>Aandeel<span class=\"_ _0\"></span> van de groe<span class=\"_ _0\"></span>p in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het ne<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>toresu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat (50<span class=\"_ _b\"></span>%<span class=\"_ _1\"></span>)<span class=\"ff2 fc0\"> </span>68<span class=\"ff2 fc0 ls0\"> </span>146<span class=\"ff2 fc0 ls0\"> </span>Dividenden o<span class=\"_ _b\"></span>nt<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span>gen door de gr<span class=\"_ _b\"></span>oep van de joi<span class=\"_ _b\"></span>nt venture - - De <span class=\"_ _13\"> </span>vor<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>op <span class=\"_ _13\"> </span>verbonden <span class=\"_ _13\"> </span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neminge<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>betreffen<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>voor <span class=\"_ _18\"> </span>4,<span class=\"ls5\">96</span> <span class=\"_ _13\"> </span>mio <span class=\"_ _13\"> </span>EUR <span class=\"_ _18\"> </span>ee<span class=\"_ _b\"></span>n <span class=\"_ _18\"> </span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>o<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span><span class=\"ls5\">haar</span> <span class=\"_ _13\"> </span><span class=\"ls5\">50%</span>-moedermaatsch<span class=\"_ _0\"></span>appi<span class=\"_ _0\"></span>j, te<span class=\"_ _b\"></span>rugbetaalbaa<span class=\"_ _b\"></span>r eind <span class=\"ls5\">202</span>2<span class=\"_ _b\"></span> en <span class=\"_ _b\"></span>rentedragend<span class=\"_ _b\"></span> a<span class=\"_ _b\"></span> rato v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> 7<span class=\"ls16\">%,</span> en vo<span class=\"_ _b\"></span>or 1<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>18 <span class=\"_ _b\"></span>mio EU<span class=\"_ _b\"></span>R een<span class=\"_ _b\"></span> vo<span class=\"_ _0\"></span>rdering op haar 100<span class=\"_ _0\"></span>%-dochte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>maatsch<span class=\"_ _0\"></span>appi<span class=\"_ _0\"></span>j Clubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Sch<span class=\"_ _0\"></span>lanitzenal<span class=\"_ _b\"></span>m GmbH. De <span class=\"_ _11\"> </span>schulden<span class=\"_ _b\"></span> <span class=\"_\"> </span>aa<span class=\"_ _b\"></span>n <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden <span class=\"_ _10\"> </span>onderne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_\"> </span>bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effen<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _0\"></span>or <span class=\"_ _11\"> </span>0,<span class=\"_ _1\"></span><span class=\"lsb\">44</span> <span class=\"_\"> </span>mio<span class=\"_ _b\"></span> <span class=\"_\"> </span>EUR<span class=\"_ _b\"></span> <span class=\"_\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>h<span class=\"_ _b\"></span>andelsschu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_\"> </span>haa<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>100%-dochtermaa<span class=\"_ _0\"></span>tschappi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span> Clubho<span class=\"_ _b\"></span>tel Schlanitzena<span class=\"_ _b\"></span>lm GmbH. De <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schulden <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>kredie<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellingen bedragen 5,<span class=\"_ _1\"></span><span class=\"lsb\">28<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>mio EUR, <span class=\"_ _1\"></span>terugbetaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>baar<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>de periode 2023 tot <span class=\"_ _e\"></span><span class=\"ls5\">202</span>9 en <span class=\"ls0\">waarvoor als zeke<span class=\"_ _b\"></span>rheid een hypo<span class=\"_ _b\"></span>theek in ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ste rang<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op he<span class=\"_ _0\"></span>t hot<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>werd toeg<span class=\"_ _b\"></span>ekend. </span>De <span class=\"_\"> </span>reconci<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iatie <span class=\"_\"> </span>van <span class=\"_\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_\"> </span>s<span class=\"_ _0\"></span>tatutair <span class=\"_\"> </span>eigen <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>rmogen <span class=\"_\"> </span>op <span class=\"_\"> </span>30 <span class=\"_ _11\"> </span>septe<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber <span class=\"_\"> </span>20<span class=\"_ _1\"></span>22 <span class=\"_\"> </span>naa<span class=\"_ _b\"></span>r <span class=\"_\"> </span>de <span class=\"_\"> </span>eigenve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogens<span class=\"_ _b\"></span>waarde <span class=\"_\"> </span>op 31<span class=\"ls0\"> decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2022 wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt wee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gegeven<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in onde<span class=\"_ _b\"></span>rstaande tabel (bedr<span class=\"_ _b\"></span>agen in <span class=\"_ _1\"></span>k<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR):<span class=\"_ _b\"></span> </span>Statutair eigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen 30-<span class=\"ls5\">09</span>-<span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> 7.<span class=\"ls5\">246</span> Resultaa<span class=\"_ _0\"></span>t 01-<span class=\"ls5\">10</span>-<span class=\"ls5\">20</span>22 <span class=\"ff6\">\u2013</span> <span class=\"ls5\">31</span>-<span class=\"ls5\">12<span class=\"_ _0\"></span><span class=\"ls0\">-<span class=\"ls5\">20</span>22 </span></span>129<span class=\"ls0\"> </span>Onderwaarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebouw<span class=\"_ _b\"></span> 4.062<span class=\"ls0\"> </span>Uitgestelde<span class=\"_ _b\"></span> bel<span class=\"_ _1\"></span>astingen op<span class=\"_ _b\"></span> onderwaarde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"ls5\">gebouw</span> -<span class=\"ls5\">1.<span class=\"_ _1\"></span>015<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Kapitaalsub<span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>dies -<span class=\"ls5\">93</span> Overwaarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng deelnem<span class=\"_ _b\"></span>ing -2.<span class=\"ls5\">162</span> Eigenvermog<span class=\"_ _0\"></span>enswaa<span class=\"_ _b\"></span>rde <span class=\"_ _1\"></span>Clubhote<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>31-<span class=\"ls5\">12<span class=\"_ _b\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span><span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> </span></span>8.<span class=\"ls5\">167</span> Afschrijvingen<span class=\"_ _b\"></span> gebouw volgens<span class=\"_ _b\"></span> IAS 21.32 -1<span class=\"ls5\">32</span> Aandeel <span class=\"_ _0\"></span>Iep Invest 50%<span class=\"_ _b\"></span> <span class=\"ls5\">31</span>-<span class=\"_ _1\"></span><span class=\"ls5\">12</span>-<span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> 3.<span class=\"ls5\">951</span> 14. Handelsvorde<span class=\"_ _b\"></span>ringen en over<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vorderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> lange <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ermijn De <span class=\"_ _14\"></span>post <span class=\"_ _14\"></span>overige <span class=\"_ _16\"></span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen <span class=\"_ _14\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>l<span class=\"_ _1\"></span>ange<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>termijn<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bedra<span class=\"_ _1\"></span>agt <span class=\"_ _14\"></span>einde <span class=\"_ _14\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>netto <span class=\"_ _14\"></span>0,<span class=\"ls5\">64</span> <span class=\"_ _e\"></span>m<span class=\"_ _1\"></span>io <span class=\"_ _14\"></span>EUR <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>2021<span class=\"ls6\">: <span class=\"_ _16\"></span></span>0,<span class=\"ls5\">64</span> <span class=\"_ _14\"></span>mio <span class=\"_ _14\"></span>EUR) <span class=\"_ _14\"></span>en bestaat <span class=\"_ _15\"> </span>uit <span class=\"_ _11\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>langetermi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ngedeel<span class=\"_ _b\"></span>te <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering <span class=\"_ _15\"> </span>Kreator <span class=\"_ _16\"> </span>Dom <span class=\"_ _15\"> </span>Development<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>S<span class=\"_ _1\"></span>p. <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>o.o.<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>b<span class=\"_ _b\"></span>asis <span class=\"_ _10\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _15\"> </span>in septembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2020<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>onde<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>ekende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>overeenko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>st die bepaalt<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dat de t<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ale vordering<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>4,74 mio EUR over <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>komende<span class=\"_ _b\"></span> jaren integ<span class=\"_ _0\"></span>raal zal<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erugbe<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aald<span class=\"_ _0\"></span>, in sch<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jven. Iep <span class=\"_ _b\"></span>Invest <span class=\"_ _b\"></span>hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span><span class=\"lsd\">in<span class=\"ls0\"> <span class=\"_ _b\"></span><span class=\"ls5\">20<span class=\"ls0\">22 <span class=\"_ _b\"></span><span class=\"ls5\">geen <span class=\"_ _b\"></span><span class=\"ls0\">nieuwe<span class=\"_ _b\"></span> len<span class=\"_ _0\"></span>ingen<span class=\"_ _b\"></span> op <span class=\"_ _9\"></span>lange <span class=\"_ _b\"></span>termijn <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>derden <span class=\"_ _9\"></span>verstrekt<span class=\"ls3\">. <span class=\"_ _9\"></span><span class=\"ls0\">Eind <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>bedragen<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>verstrekte<span class=\"_ _b\"></span> </span></span></span></span></span></span></span></span>kredieten op <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ange <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ermijn bru<span class=\"_ _b\"></span>to <span class=\"_ _1\"></span>0<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>64 mio EUR<span class=\"_ _b\"></span> (2021:0,<span class=\"ls5\">64</span> mio EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>.<span class=\"ff3\"> </span>15. Handelsvor<span class=\"_ _b\"></span>deringen<span class=\"_ _b\"></span> De <span class=\"_ _11\"> </span>handelsvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen <span class=\"_ _10\"> </span>vloeien <span class=\"_ _11\"> </span>integ<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aal <span class=\"_\"> </span>v<span class=\"_ _0\"></span>oo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>t <span class=\"_\"> </span>u<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn <span class=\"_\"> </span>v<span class=\"_ _b\"></span>oor<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>f<span class=\"_ _e\"></span><span class=\"ls5\">gaand</span> <span class=\"_\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_\"> </span>de <span class=\"_ _11\"> </span>pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iod<span class=\"_ _0\"></span>ieke <span class=\"_ _11\"> </span>huurperiode<span class=\"_ _b\"></span> betaalbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. Onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>staande<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tabel vat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de oude<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>do<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> van de<span class=\"_ _0\"></span> handelsv<span class=\"_ _b\"></span>orderingen op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>afsluiti<span class=\"_ _1\"></span>ngsdatu<span class=\"_ _b\"></span>m <span class=\"_ _1\"></span>sa<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en.<span class=\"ff3\"> </span>Niet-verv<span class=\"_ _b\"></span>all<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span><span class=\"fs1\"> </span>Vervallen<span class=\"_ _b\"></span> 0 tot Vervallen<span class=\"_ _b\"></span> 31 tot Vervallen<span class=\"_ _b\"></span> +60 Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs7 fc1\"> </span>30 dage<span class=\"_ _b\"></span>n<span class=\"fs1\"> </span>60 dage<span class=\"_ _b\"></span>n<span class=\"fs1\"> </span>dagen<span class=\"fs1\"> </span>Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2022 566<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>5 115<span class=\"ls0\"> </span>1.<span class=\"ls5\">155</span><span class=\"ff2 fc0\"> </span>Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021 533<span class=\"ls0\"> </span>105<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>117 7<span class=\"ls5\">69</span><span class=\"ff2 fc0\"> </span>80,66% van al<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vallen hande<span class=\"_ _b\"></span>lsvorderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>werd begin<span class=\"_ _b\"></span> 20<span class=\"_ _1\"></span>23 ge\u00ef<span class=\"_ _b\"></span>nd. De pos<span class=\"_ _b\"></span>t dub<span class=\"_ _b\"></span>ieuze han<span class=\"_ _0\"></span>de<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>sdebi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>euren<span class=\"_ _0\"></span> op<span class=\"_ _b\"></span> 31 <span class=\"_ _b\"></span>decembe<span class=\"_ _b\"></span>r 2022 b<span class=\"_ _0\"></span>ed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aag<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> 0<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span><span class=\"ls5\">08</span> <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span> E<span class=\"_ _b\"></span>UR (2021<span class=\"_ _b\"></span>: 1,24<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>io <span class=\"_ _b\"></span>EUR). <span class=\"_ _b\"></span>H<span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>bedrag heeft bijna<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>integraa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>betrekk<span class=\"_ _0\"></span>ing op fa<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>llissemen<span class=\"_ _b\"></span>ten uit voorgaand<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> jaren d<span class=\"_ _0\"></span>ie destijds<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>volled<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>g werden<span class=\"_ _b\"></span> af<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span> De <span class=\"_ _e\"></span>da<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>post <span class=\"_ _1\"></span>dubieuze <span class=\"_ _1\"></span>hande<span class=\"_ _b\"></span>lsdebiteuren<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bijna <span class=\"_ _1\"></span>integraal<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>betrekking <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>een f<span class=\"_ _1\"></span>aillisse<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>uit <span class=\"_ _1\"></span>2002<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>dat destijds <span class=\"_ _e\"></span>vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ledig <span class=\"_ _1\"></span>werd <span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>geboek<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>waarvoor <span class=\"_ _e\"></span>in <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>definitie<span class=\"_ _b\"></span>ve <span class=\"_ _e\"></span>rangregeling <span class=\"_ _1\"></span>werd <span class=\"_ _1\"></span>uitgesproken waardoor <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> bedrag <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>0,94 <span class=\"_ _1\"></span>mio <span class=\"_ _e\"></span>EUR <span class=\"_ _1\"></span>definitief <span class=\"_ _1\"></span>verloren <span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>bedrag <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>0,22 <span class=\"_ _e\"></span>mio <span class=\"_ _1\"></span>EUR <span class=\"_ _e\"></span>des<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>jds <span class=\"_ _1\"></span>betaalde <span class=\"_ _1\"></span>btw <span class=\"_ _1\"></span>kon <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> teruggevo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>derd. Voor <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>bepa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>l<span class=\"_ _1\"></span>eggen<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rovisies <span class=\"_ _b\"></span>voor<span class=\"_ _b\"></span> du<span class=\"_ _0\"></span>bieuze<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>ebiteuren,<span class=\"_ _b\"></span> wo<span class=\"_ _b\"></span>rdt <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>duidel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jke <span class=\"_ _b\"></span>procedu<span class=\"_ _b\"></span>re g<span class=\"_ _b\"></span>ehanteerd<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> waarbij <span class=\"_ _29\"> </span>op <span class=\"_\"> </span>i<span class=\"_ _1\"></span>ndividue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _29\"> </span>basis <span class=\"_\"> </span>een <span class=\"_ _12\"> </span>inschatting <span class=\"_ _29\"> </span>wordt <span class=\"_ _29\"> </span>gemaak<span class=\"_ _b\"></span>t <span class=\"_ _12\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _12\"> </span>verwachte <span class=\"_\"> </span>verliezen <span class=\"_\"> </span>op <span class=\"_ _12\"> </span>de <span class=\"_ _29\"> </span>opens<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aande handelsvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen <span class=\"_ _16\"></span>en <span class=\"_ _16\"> </span>overeenko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>tige <span class=\"_ _16\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen <span class=\"_ _15\"> </span>worden <span class=\"_ _16\"> </span>aangelegd. <span class=\"_ _14\"></span>Op <span class=\"_ _15\"> </span>deze <span class=\"_ _14\"></span>manier <span class=\"_ _16\"> </span>benade<span class=\"_ _0\"></span>rt <span class=\"_ _15\"> </span>de boekwaarde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _1\"></span>hande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>svorderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de re\u00eble waarde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span>. <span class=\"_ _e\"></span>Wat <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>debiteurenbe<span class=\"_ _b\"></span>leid <span class=\"_ _1\"></span><span class=\"ls5\">be</span>treft zorgt Accentis<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor een r<span class=\"_ _1\"></span>egelmat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge screening van <span class=\"_ _1\"></span>de kredietwaa<span class=\"_ _0\"></span>rdigheid van <span class=\"_ _1\"></span>zijn huurdersbes<span class=\"_ _b\"></span>tand. <span class=\"_ _1\"></span>Daarnaas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>worden op maandelijkse<span class=\"_ _b\"></span> basis <span class=\"_ _15\"> </span>de <span class=\"_ _16\"> </span>openstaande<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>klantensa<span class=\"_ _0\"></span>ldo\u2019s <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>ntern<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>aan<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>alle <span class=\"_ _15\"> </span>commerci\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>technische<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>mede<span class=\"_ _0\"></span>werkers <span class=\"_ _15\"> </span>ge<span class=\"_ _0\"></span>rappo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>teerd. <span class=\"_ _15\"> </span>Zij kunnen<span class=\"_ _0\"></span> via hun directe<span class=\"_ _b\"></span> contacten <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>et de klan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> zorgen voo<span class=\"_ _b\"></span>r de adeq<span class=\"_ _b\"></span>uate opvolging van<span class=\"_ _b\"></span> de huurachte<span class=\"_ _b\"></span>rst<span class=\"_ _1\"></span>anden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Mutatie van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zien<span class=\"_ _0\"></span>ingen voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> waardeve<span class=\"_ _b\"></span>rminderingen<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>han<span class=\"_ _b\"></span>delsvorderingen:<span class=\"ff3\"> </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Op 1 januar<span class=\"_ _b\"></span>i 1.244<span class=\"_ _b\"></span> 1.328<span class=\"_ _0\"></span> Dotatie ten <span class=\"_ _b\"></span>laste van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> resultaat +4<span class=\"ls0\"> </span>- Aanwending  -<span class=\"ls5\">947</span> -<span class=\"ls5\">82</span> Vrijval ten <span class=\"_ _0\"></span>gunste van<span class=\"_ _b\"></span> het resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> -2<span class=\"ls5\">22</span> -2 Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de consol<span class=\"_ _b\"></span>idatiekring - - Op 31 december<span class=\"_ _b\"></span> 79<span class=\"ls0\"> </span>1.244<span class=\"_ _0\"></span> 16<span class=\"ls0\">. Overige vorde<span class=\"_ _0\"></span>ringe<span class=\"_ _b\"></span>n </span>De ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ige vo<span class=\"_ _b\"></span>rderingen op<span class=\"_ _0\"></span> korte<span class=\"_ _b\"></span> termijn bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>einde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>netto<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2,<span class=\"ls5\">37</span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>io E<span class=\"_ _b\"></span>UR (2021<span class=\"ls6\">: <span class=\"ls5\">13</span></span>,<span class=\"ls5\">93</span> mio<span class=\"_ _0\"></span> EUR) en<span class=\"_ _b\"></span> bestaan uit: \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Het <span class=\"_ _14\"></span>korte<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ermijnged<span class=\"_ _b\"></span>eelte <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>vorder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>Kreator <span class=\"_ _e\"></span>D<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>Deve<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>op<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent <span class=\"_ _14\"></span>S<span class=\"_ _1\"></span>p. <span class=\"_ _e\"></span>z <span class=\"_ _14\"></span>o.o. <span class=\"_ _e\"></span>op <span class=\"_ _14\"></span>basis <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>sep<span class=\"_ _b\"></span>tember </span></span>2020 <span class=\"_ _1\"></span>ondertekende <span class=\"_ _1\"></span>overeenkoms<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>bepaalt <span class=\"_ _1\"></span>dat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>totale <span class=\"_ _1\"></span>vordering <span class=\"_ _1\"></span>ad <span class=\"_ _e\"></span>4,74 <span class=\"_ _1\"></span>mio <span class=\"_ _e\"></span>EUR <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>komende jar<span class=\"_ _1\"></span>e<span class=\"_ _e\"></span><span class=\"lsb\">n </span>integraal za<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> worden<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>erugbe<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aa<span class=\"_ _0\"></span>ld, in sch<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jven<span class=\"_ _0\"></span>. \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Terug te vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deren Be<span class=\"_ _b\"></span>lgische <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>tw <span class=\"ls5\">en </span>belastingen<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age van 1,<span class=\"_ _b\"></span>15 m<span class=\"_ _1\"></span>io E<span class=\"_ _b\"></span>UR<span class=\"_ _1\"></span>. </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Het te ontvan<span class=\"_ _b\"></span>gen saldo u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop van <span class=\"_ _b\"></span>Accentis Develop<span class=\"_ _b\"></span>ment s.r<span class=\"_ _0\"></span>.o. ten bed<span class=\"_ _0\"></span>rage van<span class=\"_ _0\"></span> 0,03 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>io EU<span class=\"_ _b\"></span>R.<span class=\"_ _e\"></span> </span></span>Iep <span class=\"_ _10\"> </span>I<span class=\"_ _1\"></span>nvest<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>heef<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span><span class=\"lsd\">in</span> <span class=\"_ _10\"> </span><span class=\"ls5\">20</span>22 <span class=\"_ _10\"> </span><span class=\"ls5\">geen</span> <span class=\"_ _10\"> </span>nieuwe <span class=\"_ _15\"> </span>l<span class=\"_ _1\"></span>eningen <span class=\"_ _10\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>derden <span class=\"_ _10\"> </span>vers<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rekt <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>een <span class=\"_ _10\"> </span>bedrag <span class=\"_ _10\"> </span>van <span class=\"_ _11\"> </span>11,<span class=\"ls5\">45</span> <span class=\"_ _15\"> </span>mi<span class=\"_ _1\"></span>o <span class=\"_ _15\"> </span>EUR <span class=\"_ _10\"> </span>werd terugbetaald<span class=\"_ _b\"></span>. <span class=\"_ _16\"></span>Op <span class=\"_ _14\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>einde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _e\"></span>boekjaa<span class=\"_ _0\"></span>r <span class=\"_ _14\"></span>bedragen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>otale <span class=\"_ _14\"></span>open<span class=\"_ _0\"></span>staande <span class=\"_ _e\"></span>verstrekte <span class=\"_ _e\"></span>kredieten<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>korte <span class=\"_ _e\"></span>termijn bruto 2,<span class=\"ls5\">60</span> mio E<span class=\"_ _b\"></span>UR<span class=\"_ _1\"></span> (2021<span class=\"_ _b\"></span><span class=\"ls3\">: <span class=\"ls5\">14<span class=\"ls0\">,05 mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR)<span class=\"_ _0\"></span> als volgt<span class=\"_ _0\"></span>:<span class=\"ff3\"> </span></span></span></span>Vervaldag<span class=\"_ _b\"></span> Bedrag Interest- Garanties in EUR<span class=\"_ _1\"></span><span class=\"ff3 fs1\"> </span>voet Hypotheekga<span class=\"_ _0\"></span>rantie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op on<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oerend goe<span class=\"_ _0\"></span>d, borgstel<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ing, 2021<span class=\"ls0\">-</span>2025<span class=\"ls0\"> </span>2.<span class=\"ls5\">596</span>.<span class=\"ls5\">280</span>,<span class=\"ls5\">24</span> 7%<span class=\"ls0\"> </span>verpanding aande<span class=\"_ _b\"></span>len en w<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nstuitke<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen (4,23 <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>) Er <span class=\"_ _14\"></span>werden <span class=\"_ _e\"></span>gedu<span class=\"_ _0\"></span>rende <span class=\"_ _e\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _e\"></span>voor <span class=\"_ _14\"></span>1,<span class=\"ls5\">22</span> <span class=\"_ _e\"></span>mio <span class=\"_ _14\"></span>EUR <span class=\"_ _e\"></span>interesten <span class=\"_ _e\"></span>op <span class=\"_ _14\"></span>korte- <span class=\"_ _14\"></span>en <span class=\"_ _e\"></span>l<span class=\"_ _1\"></span>ange<span class=\"_ _b\"></span>termijnkredieten <span class=\"_ _e\"></span>erkend <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>financi\u00eble<span class=\"_ _b\"></span> opbrengsten<span class=\"_ _b\"></span>.<span class=\"ff3\"> </span>Er <span class=\"_ _1c\"> </span>dien<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>geste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _1c\"> </span>da<span class=\"_ _0\"></span>t <span class=\"_ _1c\"> </span><span class=\"ls5\">de</span> <span class=\"_ _1c\"> </span>beta<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ngsverp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>van <span class=\"_ _1c\"> </span>K<span class=\"_ _b\"></span>reator <span class=\"_ _1c\"> </span>Do<span class=\"_ _b\"></span>m <span class=\"_ _1c\"> </span>Develop<span class=\"_ _0\"></span>ment <span class=\"_ _1c\"> </span>Sp<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>z <span class=\"_ _1c\"> </span>o.o<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>onde<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>de dadingsov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>t <span class=\"_ _15\"> </span>uit<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>2020 <span class=\"_ _15\"> </span>s<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>echts<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gedeeltel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jk <span class=\"_ _16\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>nagek<span class=\"_ _b\"></span>omen<span class=\"_ _1\"></span>. <span class=\"_ _16\"></span>Reken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>houdend <span class=\"_ _14\"></span>met <span class=\"_ _16\"> </span>de <span class=\"_ _15\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>feit <span class=\"_ _16\"></span>da<span class=\"_ _0\"></span>t <span class=\"_ _16\"></span>de uitvoering <span class=\"_\"> </span>va<span class=\"_ _b\"></span>n <span class=\"_ _29\"> </span> <span class=\"_\"> </span>de <span class=\"_\"> </span>ges<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>elde <span class=\"_ _11\"> </span>waarborgen <span class=\"_ _11\"> </span>moeilijk <span class=\"_ _11\"> </span>is <span class=\"_\"> </span>en <span class=\"_\"> </span>lang <span class=\"_\"> </span>z<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>duren<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>heeft <span class=\"_\"> </span>de <span class=\"_\"> </span>venn<span class=\"_ _b\"></span>oot<span class=\"_ _1\"></span>schap <span class=\"_ _11\"> </span>op <span class=\"_\"> </span>hede<span class=\"_ _0\"></span>n <span class=\"_\"> </span><span class=\"ls5\">een</span> waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _16\"> </span>erkend<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _14\"></span>de <span class=\"_ _15\"> </span>hoo<span class=\"_ _0\"></span>fdsom <span class=\"_ _16\"></span>ten <span class=\"_ _16\"></span>bedrage<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>1,19<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>mio <span class=\"_ _16\"></span>EUR. <span class=\"_ _16\"> </span>De <span class=\"_ _16\"> </span>analyse<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>die <span class=\"_ _16\"> </span>heeft <span class=\"_ _14\"></span>geleid<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>ot<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>het bo<span class=\"ls0\">eken <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>een <span class=\"_ _14\"></span>waardeve<span class=\"_ _b\"></span>rmindering <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>een <span class=\"_ _16\"></span><span class=\"ff8\">bes<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>estimate<span class=\"ff2\"> <span class=\"_ _14\"></span>d<span class=\"_ _0\"></span>ie <span class=\"_ _14\"></span>wor<span class=\"_ _b\"></span>dt <span class=\"_ _14\"></span>gekenmerkt<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>door <span class=\"_ _e\"></span>elementen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>onzekerheid,<span class=\"_ _b\"></span> </span></span></span>zoals onder<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>meer<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de uitvoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van de zek<span class=\"_ _b\"></span>erheden. De post dub<span class=\"_ _b\"></span>ieuze ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ige debi<span class=\"_ _b\"></span>teuren op<span class=\"_ _0\"></span> 31 dec<span class=\"_ _0\"></span>embe<span class=\"_ _b\"></span>r 20<span class=\"_ _1\"></span>22 bedraa<span class=\"_ _b\"></span>gt <span class=\"_ _1\"></span>1,<span class=\"ls5\">40</span> mio<span class=\"_ _b\"></span> EUR (2021<span class=\"_ _b\"></span>: 0,21 mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en bestaat<span class=\"_ _b\"></span> uit <span class=\"_ _b\"></span>(1) <span class=\"_ _b\"></span>de <span class=\"_ _9\"></span>in 2<span class=\"_ _0\"></span>018<span class=\"_ _b\"></span> v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>schu<span class=\"_ _b\"></span>ldi<span class=\"_ _1\"></span>gde<span class=\"_ _b\"></span> in<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>es<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> K<span class=\"_ _b\"></span>reator <span class=\"_ _b\"></span>Dom <span class=\"_ _b\"></span>Deve<span class=\"_ _b\"></span>lopment<span class=\"_ _b\"></span> Sp. <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>o.o. <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>vo<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>edig <span class=\"_ _9\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> afge<span class=\"_ _b\"></span>waardeerd via <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>financieel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>(2) <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>geboek<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>waar<span class=\"_ _1\"></span>deve<span class=\"_ _b\"></span>rminderin<span class=\"_ _b\"></span>g <span class=\"_ _14\"></span>ten <span class=\"_ _e\"></span>bedrage <span class=\"_ _1\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>1,19 <span class=\"_ _1\"></span>mio <span class=\"_ _1\"></span>EUR <span class=\"_ _e\"></span>zoals <span class=\"_ _1\"></span>hierboven toegelich<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e in huid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>g boek<span class=\"_ _b\"></span>jaar <span class=\"_ _1\"></span>volledig<span class=\"_ _b\"></span> wer<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span> afgewaardee<span class=\"_ _b\"></span>rd via het <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>inanciee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat.<span class=\"ff3\"> </span>Mutatie van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zien<span class=\"_ _0\"></span>ingen voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> waardeve<span class=\"_ _b\"></span>rminderingen<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>overige vorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>inge<span class=\"_ _b\"></span>n:<span class=\"_ _1\"></span><span class=\"ff3\"> </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Op 1 januar<span class=\"_ _b\"></span>i 214<span class=\"ls0\"> </span>561<span class=\"ls0\"> </span>Dotatie ten <span class=\"_ _b\"></span>laste van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> resultaat +1.191<span class=\"_ _b\"></span> - Aanwending  - -<span class=\"ls5\">180</span> Vrijval ten <span class=\"_ _0\"></span>gunste van<span class=\"_ _b\"></span> het resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> - -<span class=\"ls5\">167</span> Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de consol<span class=\"_ _b\"></span>idatiekring - - Op 31 december<span class=\"_ _b\"></span> 1.405<span class=\"_ _b\"></span> 214<span class=\"ls0\"> </span>17. Over<span class=\"_ _0\"></span>lopende<span class=\"_ _0\"></span> rekeningen<span class=\"_ _0\"></span> De <span class=\"_ _1\"></span>overlope<span class=\"_ _0\"></span>nde r<span class=\"_ _1\"></span>eken<span class=\"_ _b\"></span>ingen <span class=\"_ _1\"></span>eind 20<span class=\"_ _1\"></span>22 <span class=\"_ _1\"></span>bestaan <span class=\"_ _1\"></span>b<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jna integraal <span class=\"_ _1\"></span>uit over <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>dragen kosten die voortvloeie<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>uit Accentis ten bed<span class=\"_ _0\"></span>rage van<span class=\"_ _0\"></span> 0,<span class=\"ls5\">25</span> mio EUR. De overlopen<span class=\"_ _0\"></span>de reken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eind<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2021 bes<span class=\"_ _b\"></span>taan uit (1)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>over<span class=\"_ _0\"></span> te drage<span class=\"_ _0\"></span>n kosten d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tvloeien<span class=\"_ _b\"></span> uit Accentis ten<span class=\"_ _b\"></span> bedrage van 0,03 mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(2)<span class=\"_ _0\"></span> verkregen <span class=\"_ _b\"></span>int<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>esten op <span class=\"_ _b\"></span>lenin<span class=\"_ _1\"></span>gen verst<span class=\"_ _0\"></span>rekt aan<span class=\"_ _b\"></span> der<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ten bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age<span class=\"_ _0\"></span> van 1,18 mio EU<span class=\"_ _b\"></span>R. 18. Geld<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iddelen<span class=\"_ _b\"></span> en <span class=\"_ _1\"></span>kasequ<span class=\"_ _b\"></span>ivalenten De <span class=\"_ _e\"></span>liquide mi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>omvatten <span class=\"_ _1\"></span>voorna<span class=\"_ _0\"></span>melijk <span class=\"_ _1\"></span>kasdeposi<span class=\"_ _0\"></span>to\u2019s <span class=\"_ _1\"></span>aangeho<span class=\"_ _b\"></span>uden <span class=\"_ _e\"></span>bij <span class=\"_ _e\"></span>verschi<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>ende <span class=\"_ _1\"></span>banken<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Alle m<span class=\"_ _1\"></span>idde<span class=\"_ _0\"></span>len <span class=\"_ _e\"></span>zijn vrij van en<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge rest<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ictie<span class=\"_ _0\"></span>. 19. Activa<span class=\"_ _0\"></span> bestemd voor<span class=\"_ _0\"></span> verkoo<span class=\"_ _b\"></span>p De <span class=\"_ _14\"></span>post<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>acti<span class=\"_ _1\"></span>va<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aangehouden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _14\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>heeft<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>betrekking<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>vastgoedbe<span class=\"_ _b\"></span>legging <span class=\"_ _14\"></span>gelegen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>te <span class=\"_ _15\"> </span>Overpelt <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>Belgi\u00eb<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> waarvoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>een <span class=\"_ _2b\"> </span>p<span class=\"_ _0\"></span>rincipeovereenk<span class=\"_ _b\"></span>om<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>bestaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _23\"> </span>Er <span class=\"_ _31\"> </span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn <span class=\"_ _2b\"> </span>geen<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>financi\u00eble <span class=\"_ _23\"> </span>schuld<span class=\"ls5\">en</span> <span class=\"_ _2b\"> </span>gere<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>atee<span class=\"_ _0\"></span>rd <span class=\"_ _2b\"> </span>aan <span class=\"_ _2b\"> </span>deze<span class=\"_ _b\"></span> vastgoedb<span class=\"_ _0\"></span>elegging<span class=\"_ _b\"></span>. De <span class=\"_ _14\"></span>post <span class=\"_ _14\"></span>activa<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aangehouden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>voor <span class=\"_ _14\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>in <span class=\"_ _14\"></span>2021<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>heeft <span class=\"_ _14\"></span>betrekki<span class=\"_ _b\"></span>ng <span class=\"_ _16\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>vastgoedbelegg<span class=\"_ _b\"></span>ing <span class=\"_ _14\"></span>gelegen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Ham<span class=\"_ _1\"></span>on<span class=\"_ _b\"></span>t<span class=\"_ _14\"></span>-Achel <span class=\"_ _1\"></span>(Belgi\u00eb) <span class=\"_ _e\"></span>waarvoo<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>onderhandse <span class=\"_ _1\"></span>verkoop<span class=\"_ _0\"></span>overeenko<span class=\"_ _b\"></span>mst <span class=\"_ _1\"></span>bestond <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>juli <span class=\"_ _e\"></span>2022 <span class=\"_ _1\"></span>werd <span class=\"_ _e\"></span>verkoch<span class=\"_ _b\"></span>t. <span class=\"_ _e\"></span>Er <span class=\"_ _e\"></span>was een <span class=\"_ _1\"></span>financi\u00eble <span class=\"_ _1\"></span>schuld<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>0,12 <span class=\"_ _1\"></span>mio <span class=\"_ _1\"></span>EUR <span class=\"_ _1\"></span>gerelateerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>deze <span class=\"_ _e\"></span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbelegg<span class=\"_ _0\"></span>ing <span class=\"_ _1\"></span>d<span class=\"lsd\">ie</span> <span class=\"_ _1\"></span>werd<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>afge<span class=\"_ _0\"></span>lost <span class=\"_ _1\"></span>op datum van ve<span class=\"_ _b\"></span>rkoop in 2022. 20<span class=\"ls3\">. <span class=\"ls0\">Eigen ver<span class=\"_ _b\"></span>mogen </span></span>Voor <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>aansluiting<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>eigen <span class=\"_ _1\"></span>vermogen <span class=\"_ _1\"></span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ve<span class=\"_ _0\"></span>rwezen <span class=\"_ _e\"></span>naa<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>tabel <span class=\"_ _e\"></span>mutatieove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zicht <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>wijzigingen <span class=\"_ _e\"></span>van het eigen ver<span class=\"_ _b\"></span>mogen in punt 6.4 op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pagina<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">39</span><span class=\"fc5\">.</span> In 2022 <span class=\"_ _b\"></span>is <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> kapitaa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>niet ge<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>jzigd<span class=\"_ _0\"></span>. Het totaal aan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>al ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>staande<span class=\"_ _b\"></span> aandelen van de <span class=\"_ _b\"></span>juridische moede<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>at<span class=\"_ _1\"></span>schapp<span class=\"_ _0\"></span>ij is ge\u00ebvo<span class=\"_ _0\"></span>lueerd als<span class=\"_ _b\"></span> volgt:<span class=\"ff3\"> </span>Aantal aande<span class=\"_ _b\"></span>len Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 20<span class=\"ls5\">20</span> 9.<span class=\"ls5\">170</span>.<span class=\"ls5\">939</span> Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021 9.<span class=\"ls5\">170</span>.<span class=\"ls5\">939</span> Op 31 december<span class=\"_ _b\"></span> 2022 9.170.<span class=\"ls5\">939</span> Onderstaande<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tabe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> vat he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> type en<span class=\"_ _b\"></span> d<span class=\"_ _1\"></span>e evolutie<span class=\"_ _0\"></span> van de<span class=\"_ _0\"></span> geconsol<span class=\"_ _b\"></span>ideerde reserves<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>groep samen<span class=\"_ _b\"></span>. in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1 fc1\"> </span>Omschrijvi<span class=\"_ _b\"></span>ng<span class=\"ff2 fc0\"> </span>20<span class=\"ls0\">22<span class=\"ff2 fs3\"> </span></span>20<span class=\"ls0\">21 </span>Wettelijke <span class=\"_ _0\"></span>reserves Een deel<span class=\"_ _0\"></span> van he<span class=\"_ _0\"></span>t vermogen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dat nie<span class=\"_ _b\"></span>t uitgekeerd <span class=\"_ _b\"></span>mag worden. D<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t is<span class=\"_ _0\"></span> wettelijk<span class=\"_ _b\"></span> 8.<span class=\"ls5\">098</span> 7.531<span class=\"_ _0\"></span> vastgelegd.<span class=\"_ _0\"></span> Beschikbare<span class=\"_ _b\"></span> r<span class=\"_ _1\"></span>ese<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ves Gerealiseerde<span class=\"_ _b\"></span> winsten die<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uitgekee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d 6.<span class=\"ls5\">918</span> 8.296<span class=\"_ _0\"></span> mogen wo<span class=\"_ _0\"></span>rden.<span class=\"_ _b\"></span> Overged<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen resul<span class=\"_ _b\"></span>taat Alle overige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>winsten<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liezen en transacties <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>et eigenaa<span class=\"_ _b\"></span>rs uit 7.<span class=\"ls5\">491</span> 39.661<span class=\"_ _b\"></span> voorgaande<span class=\"_ _0\"></span> periodes<span class=\"_ _b\"></span>. Totaal geconso<span class=\"_ _b\"></span>lideerde res<span class=\"_ _b\"></span>erves van de groe<span class=\"_ _0\"></span>p 22<span class=\"ls0\">.</span>507<span class=\"ls0\"> </span>55<span class=\"ls0\">.</span>48<span class=\"ls0\">8 </span>21<span class=\"ls3\">. </span>Par<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ipaties en<span class=\"_ _0\"></span> ingekoch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e eigen aan<span class=\"_ _b\"></span>delen Integraa<span class=\"_ _0\"></span>l geconsol<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>deerde par<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ipatie In <span class=\"_ _1\"></span>2022 werd <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>partic<span class=\"_ _b\"></span>ipatie <span class=\"_ _1\"></span>in Accentis <span class=\"_ _1\"></span>procentueel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>verhoogd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>67,25%<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de t<span class=\"_ _1\"></span>otale stemrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en (2021: 66,99%) als <span class=\"_ _e\"></span>gevolg <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nietiging <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>eigen <span class=\"_ _1\"></span>aandelen <span class=\"_ _1\"></span>door <span class=\"_ _1\"></span>Accent<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>nv<span class=\"ls3\">, <span class=\"_ _1\"></span></span>en <span class=\"_ _e\"></span>daalde <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>belang <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>derden <span class=\"_ _1\"></span>van <span class=\"_ _14\"></span><span class=\"ls5\">33</span>,01<span class=\"ls16\">% </span>eind 2021 tot<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>32,<span class=\"ls5\">75</span>%<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eind 2022.<span class=\"_ _b\"></span><span class=\"ff3\"> </span>Verkor<span class=\"_ _0\"></span>te kasstromen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ffb\">\u2013</span> Acce<span class=\"_ _b\"></span>ntis Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>31 december<span class=\"_ _1\"></span><span class=\"ff2\"> </span>31 december<span class=\"_ _1\"></span><span class=\"ff2\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>VOORTGEZ<span class=\"_ _b\"></span>ETTE B<span class=\"_ _b\"></span>EDRIJFSA<span class=\"_ _b\"></span>C<span class=\"_ _1\"></span>TIV<span class=\"_ _b\"></span>ITEITEN<span class=\"ff8 fc0\"> </span>Kasstroo<span class=\"_ _0\"></span>m <span class=\"ffc\">\u2013</span> op<span class=\"_ _b\"></span>erationele re<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aten <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>oor <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ijziging<span class=\"_ _b\"></span>en in <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>erkkapi<span class=\"_ _b\"></span>taal 3.<span class=\"lsf\">243</span> 7.712 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ffc\">\u2013</span> <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ijziging<span class=\"_ _b\"></span>en in wer<span class=\"_ _b\"></span>kk<span class=\"_ _1\"></span>api<span class=\"_ _b\"></span>taal -<span class=\"lsf\">522</span> -3.83<span class=\"_ _0\"></span>9 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ff6\">\u2013</span> op<span class=\"_ _b\"></span>erationele a<span class=\"_ _b\"></span>ctiviteiten<span class=\"_ _b\"></span> 2.<span class=\"lsf\">721</span> 3.873 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ff6\">\u2013</span> in<span class=\"_ _b\"></span>vestering<span class=\"_ _0\"></span>sacti<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>iteiten 4.<span class=\"lsf\">189</span> 60.82<span class=\"_ _0\"></span>3 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ff6\">\u2013</span> finan<span class=\"_ _b\"></span>cieringsa<span class=\"_ _b\"></span>ct<span class=\"_ _1\"></span>ivi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten<span class=\"_ _b\"></span> -58.<span class=\"lsf\">626</span> -5.36<span class=\"_ _0\"></span>3 Nettoka<span class=\"_ _b\"></span>sstroom -51.<span class=\"lsf\">716</span> 59.33<span class=\"_ _0\"></span>3 Op datu<span class=\"_ _b\"></span>m van p<span class=\"_ _b\"></span>ublicatie <span class=\"_ _0\"></span>bezi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>vennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> totaal 849.<span class=\"ls5\">228</span>.57<span class=\"_ _b\"></span>2 aandelen, o<span class=\"_ _b\"></span>f 67,<span class=\"ls5\">25</span>%<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> de to<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _b\"></span>stemrechten. Participat<span class=\"_ _0\"></span>ies geconsol<span class=\"_ _b\"></span>ideerd volgens<span class=\"_ _b\"></span> vermogensmutat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e Het 50%<span class=\"_ _0\"></span>-belang in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vennoo<span class=\"_ _0\"></span>tschap<span class=\"_ _b\"></span> C<span class=\"_ _1\"></span>lubho<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>el G<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bH bleef ongew<span class=\"_ _b\"></span>ijzigd in 2022 (cf. toel<span class=\"_ _b\"></span>ichti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">13</span> <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pagina<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">64<span class=\"ls10\">).</span></span><span class=\"ff3\"> </span>Ingekoch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e eigen aa<span class=\"_ _b\"></span>ndelen Op <span class=\"_ _14\"></span>vers<span class=\"_ _0\"></span>lagdatu<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>bezi<span class=\"_ _0\"></span>t <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _14\"></span>364.152 <span class=\"_ _e\"></span>eigen <span class=\"_ _e\"></span>aandelen <span class=\"_ _1\"></span>aangekoc<span class=\"_ _0\"></span>ht <span class=\"_ _14\"></span>\u00e0 <span class=\"_ _14\"></span>gemidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>9,<span class=\"ls5\">29</span> <span class=\"_ _e\"></span>EUR <span class=\"_ _e\"></span>per <span class=\"_ _14\"></span>aandeel,<span class=\"_ _b\"></span> zijnde totaa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>3,<span class=\"ls5\">38</span> mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR. Dit <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s he<span class=\"_ _0\"></span>tzelfde aanta<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>eigen aande<span class=\"_ _b\"></span>len als eind<span class=\"_ _0\"></span> vorig jaar<span class=\"_ _b\"></span>.<span class=\"ff3\"> </span>22. Voorz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>eningen<span class=\"_ _b\"></span> Pensioenen<span class=\"_ _b\"></span> Overige<span class=\"_ _b\"></span><span class=\"ff2 fs3\"> </span>Totaal in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1 fc1\"> </span>voorzieningen<span class=\"_ _b\"></span> Op 31 december<span class=\"_ _b\"></span> 2021<span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>13<span class=\"ff2 fc0\"> </span>13<span class=\"ff2 fc0\"> </span>Dotatie in de<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>oop<span class=\"_ _b\"></span> van het boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> midde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s de<span class=\"_ _b\"></span> - 250<span class=\"ls0\"> </span>250<span class=\"ls0\"> </span>resultaten<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> Vrijval in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>loop<span class=\"_ _0\"></span> van he<span class=\"_ _0\"></span>t boekjaa<span class=\"_ _0\"></span>r middels de<span class=\"_ _b\"></span> - - - resultaten<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> Aanwending/<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rugname<span class=\"_ _0\"></span> van voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zieningen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in de - -<span class=\"ls5\">12</span> -<span class=\"ls5\">12</span> loop van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aar midd<span class=\"_ _0\"></span>els<span class=\"_ _0\"></span> de balans Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de consol<span class=\"_ _b\"></span>idatiekring - - - Op 31 december<span class=\"_ _b\"></span> 2022<span class=\"ff2 fc0\"> </span>- 251<span class=\"ls0\"> </span>251<span class=\"ls0\"> </span>De groep heef<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> verslagda<span class=\"_ _0\"></span>tum geen<span class=\"_ _b\"></span> zogenoemde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>toegezegd<span class=\"_ _b\"></span>-pensioenregel<span class=\"_ _b\"></span>ingen (<span class=\"ff8\">defined bene<span class=\"_ _b\"></span>fit<span class=\"ff2 ls10\">).<span class=\"ls0\"> </span></span></span>De <span class=\"_ _b\"></span>rubriek <span class=\"_ _b\"></span>overige<span class=\"_ _b\"></span> vo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>zien<span class=\"_ _0\"></span>ingen <span class=\"_ _0\"></span>hee<span class=\"_ _b\"></span>ft <span class=\"_ _b\"></span>betrekking <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>provisie <span class=\"_ _b\"></span>aa<span class=\"_ _b\"></span>ngelegd <span class=\"_ _b\"></span>voor d<span class=\"_ _b\"></span>e B<span class=\"_ _b\"></span>rugse <span class=\"_ _b\"></span>Metaalwerken <span class=\"_ _9\"></span>(<span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>malige<span class=\"_ _b\"></span> bouwactivitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s <span class=\"ls5\">nv</span>).<span class=\"ff3\"> </span>23. Financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e sc<span class=\"_ _0\"></span>hulden De fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble <span class=\"_ _1\"></span>schulden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Iep Invest<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>hebben<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>uitslu<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tend betrekk<span class=\"_ _b\"></span>ing op di<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Accentis. Accentis maakt<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uik<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van financi\u00eble <span class=\"_ _0\"></span>leasings en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kredieten<span class=\"_ _b\"></span> voor de financier<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zijn vastgo<span class=\"_ _b\"></span>ed. In <span class=\"_ _21\"> </span>totaal<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>werd <span class=\"_ _1c\"> </span>in <span class=\"_ _21\"> </span>de <span class=\"_ _20\"> </span>loop <span class=\"_ _21\"> </span>van <span class=\"_ _20\"> </span>2022 <span class=\"_ _20\"> </span>voor <span class=\"_ _20\"> </span>1,<span class=\"ls5\">58</span> mio EUR<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>aan <span class=\"_ _20\"> </span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble <span class=\"_ _20\"> </span>schulden<span class=\"_ _0\"></span> <span class=\"_ _20\"> </span>t<span class=\"_ _1\"></span>erugbe<span class=\"_ _0\"></span>taald <span class=\"_ _20\"> </span>volgens aflossingsschema<span class=\"_ _b\"></span><span class=\"ff6\">\u2019<span class=\"ff2\">s <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>werd de<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>easing<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>koch<span class=\"_ _b\"></span>te site Ham<span class=\"_ _0\"></span>ont<span class=\"_ _1\"></span>-Achel <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ntegraal<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>afge<span class=\"_ _0\"></span>lost (-0,12mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR)<span class=\"_ _0\"></span>. </span></span>Tijdens het voorbi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>e boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> waren er geen geva<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>len van wanb<span class=\"_ _b\"></span>et<span class=\"_ _1\"></span>aling of schending van<span class=\"_ _0\"></span> convenan<span class=\"_ _0\"></span>ten m<span class=\"_ _e\"></span>et bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekking<span class=\"_ _b\"></span> tot de aangega<span class=\"_ _b\"></span>ne leningen<span class=\"_ _b\"></span>. De mutaties<span class=\"_ _0\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _0\"></span> schulden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>blijken u<span class=\"_ _b\"></span>it onderstaande <span class=\"_ _b\"></span>tabel: in k <span class=\"_ _1\"></span>EUR Evolutie Op 31 december<span class=\"_ _b\"></span> 2021 15.<span class=\"ls5\">575</span> - 15<span class=\"ls0\">.</span>575<span class=\"ls0\"> </span>1.6<span class=\"ls5\">05</span> - 1.<span class=\"ls5\">605</span> 17<span class=\"ls0\">.</span>180<span class=\"ls0\"> </span>Nieuwe sc<span class=\"_ _0\"></span>hulden<span class=\"_ _0\"></span><span class=\"ff3\"> </span>- - - - - - - Terugbeta<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ingen<span class=\"ff3 fc1\"> </span>-<span class=\"ls5\">92</span><span class=\"ff3 fc1\"> </span>-<span class=\"ff3 fc1\"> </span>-<span class=\"ls5\">92</span><span class=\"ff3 fc1\"> </span>-1.6<span class=\"ls5\">05</span><span class=\"ff3 fc1\"> </span>-<span class=\"ff3 fc1\"> </span>-1.<span class=\"ls5\">605</span><span class=\"ff3 fc1\"> </span>-1.<span class=\"ls5\">697</span><span class=\"ff3 fc1\"> </span>Overboekingen<span class=\"_ _b\"></span> -<span class=\"ls5\">1.<span class=\"_ _1\"></span>711<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>- -1.<span class=\"ls5\">711</span> 1.<span class=\"ls5\">711</span> - 1.<span class=\"ls5\">711</span> - Op 31 december<span class=\"_ _b\"></span> 2022 13.<span class=\"ls5\">772</span> - 13.<span class=\"ls5\">772</span> 1.<span class=\"ls5\">711</span> - 1.<span class=\"ls5\">711</span> 15.<span class=\"ls5\">483</span> Waa<span class=\"_ _0\"></span>rvan: Voor va<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tgoed<span class=\"_ _0\"></span>beleg<span class=\"_ _b\"></span>gingen 13.<span class=\"lsf\">772</span> - 13.<span class=\"lsf\">772</span> 1.711<span class=\"ls0\"> </span>- 1.<span class=\"lsf\">711</span> 15.<span class=\"lsf\">483</span> Voor act<span class=\"_ _b\"></span>iv<span class=\"_ _1\"></span>a b<span class=\"_ _0\"></span>estemd<span class=\"_ _b\"></span> voor ver<span class=\"_ _b\"></span>k<span class=\"_ _1\"></span>oop - - - - - - - De hiernavolgend<span class=\"_ _b\"></span>e tabel gee<span class=\"_ _0\"></span>ft <span class=\"ff6\">de aflossingss<span class=\"_ _0\"></span>che<span class=\"_ _b\"></span>ma\u2019s <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>31 dece<span class=\"_ _b\"></span>mber 20<span class=\"ff2\">22: </span></span>Financi\u00eble sc<span class=\"_ _b\"></span>hulden Resterende <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ntere<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>en vastgoedbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>egginge<span class=\"_ _b\"></span>n in k <span class=\"_ _1\"></span>EUR<span class=\"ff3\">  </span>Leas<span class=\"_ _0\"></span>ing Krediet<span class=\"_ _b\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Leas<span class=\"_ _0\"></span>ing Krediet<span class=\"_ _b\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Op minder dan<span class=\"_ _b\"></span> 1 jaar 1.<span class=\"ls5\">771</span> - 1.<span class=\"ls5\">771</span> 949<span class=\"ls0\"> </span>- 949<span class=\"ls0\"> </span>Tussen 2 en 5<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>jaar<span class=\"_ _b\"></span> 13<span class=\"ls0\">.</span>772<span class=\"ls0\"> </span>- 13<span class=\"ls0\">.</span>772<span class=\"ls0\"> </span>2.<span class=\"ls5\">439</span> - 2.<span class=\"ls5\">439</span> Op meer<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dan 5 jaa<span class=\"_ _b\"></span>r - - - - - - Totaal <span class=\"ff2 fc0\"> </span>15.<span class=\"ls5\">483</span> - 15.<span class=\"ls5\">483</span> 3.<span class=\"ls5\">388</span> - 3.<span class=\"ls5\">388</span> De <span class=\"_ _e\"></span>globale <span class=\"_ _1\"></span>gemidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>effectieve <span class=\"_ _1\"></span>interestvoet <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>leasing-<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>kredietcon<span class=\"_ _0\"></span>tracten <span class=\"_ _1\"></span>op <span class=\"_ _e\"></span>31 <span class=\"_ _e\"></span>dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber <span class=\"_ _e\"></span>2022 <span class=\"_ _e\"></span>bedraag<span class=\"_ _b\"></span>t circa <span class=\"_ _14\"></span>6,<span class=\"ls5\">52</span>% <span class=\"_ _e\"></span>(2021<span class=\"ls6\">: <span class=\"_ _14\"></span></span>5,<span class=\"ls5\">09</span>%). <span class=\"_ _14\"></span>De <span class=\"_ _14\"></span>gemidde<span class=\"_ _b\"></span>lde <span class=\"_ _14\"></span>effectieve<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>nteres<span class=\"_ _b\"></span>tvoet <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>leasingcont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>op <span class=\"_ _14\"></span>31 <span class=\"_ _14\"></span>decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>20<span class=\"_ _1\"></span>22 bedraagt <span class=\"ls5\">6,52</span>% <span class=\"_ _0\"></span>(2021: 6,47<span class=\"ls18\">%)<span class=\"_ _1\"></span></span>, die van de k<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>edietcon<span class=\"_ _0\"></span>tracten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>0,<span class=\"ls5\">00</span>% (2021<span class=\"_ _b\"></span><span class=\"ls3\">: <span class=\"ls0\">2,<span class=\"ls5\">98<span class=\"ls16\">%)<span class=\"_ _1\"></span></span></span>. </span></span>100<span class=\"ls0\">% <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>otale<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _11\"> </span>schu<span class=\"_ _0\"></span>lden<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>onderhevig <span class=\"_ _16\"> </span>aan <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>vaste <span class=\"_ _10\"> </span>rentevoe<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>(20<span class=\"_ _1\"></span>21<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span><span class=\"ls5\">100</span>%<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _15\"> </span>terwijl <span class=\"_ _15\"> </span>0,00% <span class=\"_ _15\"> </span>een<span class=\"_ _0\"></span> </span>variabele re<span class=\"_ _b\"></span>nt<span class=\"_ _1\"></span>evoet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>heeft <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>2021<span class=\"ls3\">: </span>0<span class=\"_ _b\"></span>,00%).<span class=\"ff3\"> </span>De <span class=\"_ _15\"> </span>f<span class=\"_ _1\"></span>inanci\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>schu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>zijn<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>gewaa<span class=\"_ _b\"></span>rborgd <span class=\"_ _10\"> </span>door<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>zekerheden<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>op <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>vastgoed <span class=\"_ _16\"> </span>m<span class=\"_ _1\"></span>et <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>gerappo<span class=\"_ _b\"></span>rteerde <span class=\"_ _10\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _15\"> </span>op 31 decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>2022 <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>34,<span class=\"ls5\">37<span class=\"_ _b\"></span><span class=\"ls0\"> <span class=\"_ _11\"> </span>mio <span class=\"_ _10\"> </span>EUR. <span class=\"_ _15\"> </span>De <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>beschikt<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bijgev<span class=\"_ _b\"></span>ol<span class=\"_ _1\"></span>g <span class=\"_ _10\"> </span>over <span class=\"_ _10\"> </span>vastgoed <span class=\"_ _15\"> </span>met <span class=\"_ _10\"> </span>een <span class=\"_ _15\"> </span>re\u00eble <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rde <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> </span></span>11,<span class=\"ls5\">58</span> mio EUR<span class=\"_ _0\"></span>, dat niet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in waa<span class=\"_ _b\"></span>rbor<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span> werd gegeven<span class=\"_ _b\"></span> voor enig<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kredi<span class=\"_ _b\"></span>et.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>24. Over<span class=\"_ _0\"></span>ige schulden<span class=\"_ _b\"></span> in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Huurga<span class=\"_ _0\"></span>ranties ontvangen<span class=\"_ _b\"></span> in contan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en (Acce<span class=\"_ _0\"></span>ntis) 126<span class=\"ls0\"> </span>108<span class=\"ls0\"> </span>Totaal overige<span class=\"_ _b\"></span> schulden op <span class=\"_ _b\"></span>lange termijn<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>126<span class=\"ff2 fc0 ls0\"> </span>108<span class=\"ff2 fc0 ls0\"> </span>Schulden <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>.b.t<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>bezold<span class=\"_ _b\"></span>igi<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> en sociale lasten<span class=\"_ _b\"></span> (Accentis<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> 23<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>Overlopende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>passiva<span class=\"_ _b\"></span>rekeningen 1.116<span class=\"_ _b\"></span> 1.084<span class=\"_ _0\"></span> Overige 40<span class=\"ls0\"> </span>321<span class=\"ls0\"> </span>Totaal overige<span class=\"_ _b\"></span> schulden op kor<span class=\"_ _b\"></span>te term<span class=\"_ _0\"></span>ijn 1.179<span class=\"_ _b\"></span> 1.421<span class=\"_ _0\"></span> De ov<span class=\"_ _0\"></span>erlopend<span class=\"_ _b\"></span>e rekeninge<span class=\"_ _b\"></span>n be<span class=\"_ _0\"></span>staan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorna<span class=\"_ _b\"></span>melijk uit<span class=\"_ _b\"></span> (1) ove<span class=\"_ _b\"></span>r te d<span class=\"_ _b\"></span>ragen<span class=\"_ _0\"></span> huuropb<span class=\"_ _b\"></span>rengsten e<span class=\"_ _b\"></span>n toe <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekenen<span class=\"_ _0\"></span> kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> die voortvloeien <span class=\"_ _b\"></span>uit <span class=\"_ _0\"></span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>ten <span class=\"_ _b\"></span>bedrage <span class=\"_ _0\"></span>van <span class=\"ls5\">672</span>k<span class=\"_ _b\"></span> EUR,<span class=\"_ _b\"></span> (2) <span class=\"_ _b\"></span>het s<span class=\"_ _0\"></span>aldo<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de sp<span class=\"_ _b\"></span>reiding va<span class=\"_ _b\"></span>n de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>in he<span class=\"_ _b\"></span>t ver<span class=\"_ _0\"></span>leden <span class=\"_ _b\"></span>toegekende investeringstoe<span class=\"_ _b\"></span>lages, conform IFRS,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age van <span class=\"_ _1\"></span><span class=\"ls5\">375</span>k <span class=\"_ _1\"></span>EUR<span class=\"ls6\">, </span>(3) <span class=\"_ _1\"></span>voo<span class=\"_ _0\"></span>ruitbetaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en op leningen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vers<span class=\"_ _0\"></span>trekt aan <span class=\"_ _1\"></span>derden <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>bedrage <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>44k <span class=\"_ _1\"></span>EUR <span class=\"_ _e\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>(4) <span class=\"_ _1\"></span>toe <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ekenen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>juridis<span class=\"_ _b\"></span>che <span class=\"_ _e\"></span>kosten <span class=\"_ _e\"></span>gere<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ateerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>dagvaard<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>door Yoshi sa. In 2021 bes<span class=\"_ _b\"></span>tonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>lopende<span class=\"_ _b\"></span> rekeningen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorname<span class=\"_ _b\"></span>lijk uit <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>1) ov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span> te<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dragen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>opb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engsten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>toe <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> rekenen<span class=\"_ _b\"></span> kosten die<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voortvloeien<span class=\"_ _b\"></span> uit Accentis ten bed<span class=\"_ _b\"></span>rage van <span class=\"ls5\">577</span>k EUR, (2)<span class=\"_ _0\"></span> het saldo van de<span class=\"_ _b\"></span> spreiding van de in he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>leden<span class=\"_ _0\"></span> toegekende<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>nvesterings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oe<span class=\"_ _0\"></span>lages,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>conform <span class=\"_ _14\"></span>IFRS, <span class=\"_ _16\"></span>ten <span class=\"_ _16\"></span>bedrage<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>458k <span class=\"_ _14\"></span>EUR <span class=\"_ _16\"> </span>en <span class=\"_ _16\"></span>(3) <span class=\"_ _16\"></span>vooru<span class=\"_ _0\"></span>itbetaalde<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _16\"> </span>op leningen ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>strekt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den ten bed<span class=\"_ _b\"></span>rage van 44k <span class=\"_ _b\"></span>EUR<span class=\"_ _1\"></span>. De <span class=\"_ _22\"> </span>overige<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>schulden <span class=\"_ _22\"> </span>e<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>bestaan <span class=\"_ _22\"> </span>hoo<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>dzakeli<span class=\"_ _0\"></span>jk <span class=\"_ _22\"> </span>het <span class=\"_ _22\"> </span>saldo<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>van<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>n<span class=\"_ _1\"></span>iet <span class=\"_ _22\"> </span>ge\u00efnde<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>dividenden<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>en<span class=\"_ _b\"></span> kapitaalve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _0\"></span>ingen u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tgekee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d aan<span class=\"_ _0\"></span> aandelen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op naa<span class=\"_ _b\"></span>m (37k EU<span class=\"_ _b\"></span>R<span class=\"_ _1\"></span>).<span class=\"_ _1\"></span> In<span class=\"ls0\"> 2021<span class=\"_ _b\"></span> bestonden de ove<span class=\"_ _b\"></span>rige schulden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hoofdzake<span class=\"_ _b\"></span>lijk uit (1)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het sal<span class=\"_ _b\"></span>do inzake de finale<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>afreken<span class=\"_ _b\"></span>ing van de ve<span class=\"_ _b\"></span>rkoop van </span>de <span class=\"_ _1\"></span>participatie <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>Sl<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>wakij<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>229k <span class=\"_ _1\"></span>EUR) <span class=\"_ _e\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>(2) <span class=\"_ _e\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>saldo <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _1\"></span>niet <span class=\"_ _1\"></span>ge\u00efnde <span class=\"_ _1\"></span>dividend<span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>uitgekee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>aandelen <span class=\"_ _1\"></span>op naam (90k E<span class=\"_ _b\"></span>UR). 25. Handelsschu<span class=\"_ _b\"></span>lden Onderstaande<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tabe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> vat de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ouderdo<span class=\"_ _b\"></span>m <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de hande<span class=\"_ _b\"></span>lsschulden op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>fsluitingsda<span class=\"_ _b\"></span>tum samen:<span class=\"ff3\"> </span>Niet-Vervallen<span class=\"_ _b\"></span> 0 Vervallen<span class=\"_ _b\"></span> 31 Vervallen<span class=\"_ _b\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs7 fc1\"> </span>verv<span class=\"_ _b\"></span>all<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span><span class=\"fs1\"> </span>tot 30<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dagen<span class=\"_ _b\"></span><span class=\"fs1\"> </span>tot 60<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dagen<span class=\"_ _b\"></span><span class=\"fs1\"> </span>+60 dage<span class=\"_ _b\"></span>n<span class=\"fs1\"> </span>Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021 (Accen<span class=\"_ _b\"></span>tis) 132<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>- 4 160<span class=\"ls0\"> </span>Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021 (<span class=\"_ _0\"></span>Other) 21<span class=\"ls0\"> </span>- - - 21<span class=\"ls0\"> </span>Totaal op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber 2021<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>153<span class=\"ff2 fc0 ls0\"> </span>24<span class=\"ff2 fc0 ls0\"> </span>-<span class=\"ff2 fc0\"> </span>4<span class=\"ff2 fc0\"> </span>181<span class=\"ls0\"> </span>Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2022 (Accen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>is)<span class=\"_ _b\"></span> 372<span class=\"ls0\"> </span>101<span class=\"ls0\"> </span>- - 473<span class=\"ff3 fc1 ls0\"> </span>Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2022 (Othe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>) 22 1 - - 23<span class=\"ff3 fc1\"> </span>Totaal op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber 2022<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>3<span class=\"ls5\">94</span><span class=\"ff2 fc0\"> </span>102<span class=\"ff2 fc0 ls0\"> </span>-<span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>496<span class=\"ls0\"> </span>99,47% van de<span class=\"_ _b\"></span> vervallen hande<span class=\"_ _b\"></span>lsschulden we<span class=\"_ _0\"></span>rd begin<span class=\"_ _b\"></span> 20<span class=\"_ _1\"></span>23 betaal<span class=\"_ _b\"></span>d.<span class=\"ff3\"> </span>26. Belastingsc<span class=\"_ _0\"></span>hu<span class=\"_ _0\"></span>lden De belas<span class=\"_ _b\"></span>tingschulden<span class=\"_ _b\"></span> eind<span class=\"_ _0\"></span> 2022 <span class=\"_ _0\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen <span class=\"_ _b\"></span>0,51 <span class=\"_ _b\"></span>mio EU<span class=\"_ _b\"></span>R en o<span class=\"_ _b\"></span>mvatt<span class=\"_ _0\"></span>en v<span class=\"_ _b\"></span>oor<span class=\"_ _1\"></span>na<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>elijk (1)<span class=\"_ _0\"></span> de <span class=\"_ _b\"></span>geraa<span class=\"_ _b\"></span>mde winstbe<span class=\"_ _b\"></span>lastingen over <span class=\"_ _16\"> </span>boekjaar <span class=\"_ _16\"> </span>2022 <span class=\"_ _16\"> </span>en <span class=\"_ _15\"> </span>de <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>betalen <span class=\"_ _16\"> </span>winstbelas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen <span class=\"_ _16\"> </span>over <span class=\"_ _16\"> </span>vorig<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>boekjaar <span class=\"_ _16\"> </span>(<span class=\"_ _1\"></span>0,4<span class=\"_ _e\"></span>2 <span class=\"_ _14\"></span>m<span class=\"_ _1\"></span>io <span class=\"_ _16\"></span>EUR) <span class=\"_ _16\"> </span>en <span class=\"_ _16\"></span>(2) <span class=\"_ _15\"> </span>te <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>alen <span class=\"_ _16\"> </span>btw (0,03 mio E<span class=\"_ _0\"></span>UR). De belas<span class=\"_ _b\"></span>tingschulden<span class=\"_ _b\"></span> eind<span class=\"_ _0\"></span> 2021 <span class=\"_ _0\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen <span class=\"_ _b\"></span>0,<span class=\"ls5\">26</span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>io <span class=\"_ _b\"></span>EUR en <span class=\"_ _b\"></span>omvat<span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>voorna<span class=\"_ _b\"></span>mel<span class=\"_ _1\"></span>ijk <span class=\"_ _b\"></span>(1) de <span class=\"_ _b\"></span>geraa<span class=\"_ _0\"></span>mde w<span class=\"_ _b\"></span>instbelastingen<span class=\"_ _b\"></span> over boekjaa<span class=\"_ _b\"></span>r 2021 (0,06 mio E<span class=\"_ _b\"></span>UR) en (2) te betalen<span class=\"_ _b\"></span> btw (0,<span class=\"ls5\">15</span> mio EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>. 27. Financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e ins<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rumen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en De <span class=\"_ _12\"> </span>voornaams<span class=\"_ _b\"></span>te <span class=\"_ _12\"> </span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>instrumenten<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>gebruikt <span class=\"_ _12\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>gro<span class=\"_ _b\"></span>ep <span class=\"_ _13\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span><span class=\"ff6\">waa<span class=\"_ _b\"></span>ruit <span class=\"_ _12\"> </span>risico<span class=\"_ _b\"></span>\u2019<span class=\"_ _1\"></span>s <span class=\"_ _12\"> </span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>voo<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oeien<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>zijn </span>handelsvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> en<span class=\"_ _0\"></span> ove<span class=\"_ _b\"></span>rige v<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen, <span class=\"_ _b\"></span>geldmidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> en<span class=\"_ _b\"></span> kase<span class=\"_ _0\"></span>q<span class=\"_ _b\"></span>ui<span class=\"_ _1\"></span>valenten<span class=\"_ _b\"></span>, hand<span class=\"_ _0\"></span>els<span class=\"_ _1\"></span>schulden<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ige <span class=\"_ _b\"></span>schulden<span class=\"_ _0\"></span>, en <span class=\"ls0\">leningen me<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> variabe<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vaste<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>rente.<span class=\"ff3\"> </span></span>Vanuit de <span class=\"_ _b\"></span>toepassing <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>FRS <span class=\"_ _b\"></span>7 is voo<span class=\"_ _b\"></span>r alle <span class=\"_ _b\"></span>vlottende ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>va en p<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>ssiva de <span class=\"ff8\">fai<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> value<span class=\"_ _b\"></span><span class=\"ff2\"> met d<span class=\"_ _0\"></span>e bo<span class=\"_ _0\"></span>ekwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>geleken.<span class=\"_ _b\"></span> </span></span>Gezien<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hun<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aard <span class=\"_ _0\"></span>is geblek<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dat de<span class=\"_ _b\"></span> <span class=\"ff8\">fair value<span class=\"_ _b\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>niet<span class=\"_ _b\"></span> m<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>terieel ve<span class=\"_ _b\"></span>rschillend is<span class=\"_ _b\"></span> van de boek<span class=\"_ _b\"></span>waarde,<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>enz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>j expl<span class=\"_ _b\"></span>ici<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ande<span class=\"_ _0\"></span>rs </span></span>vermeld in<span class=\"_ _0\"></span> de desbe<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>reffende<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>oe<span class=\"_ _0\"></span>lichting<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>(i) Financi\u00eble<span class=\"_ _b\"></span> risicofacto<span class=\"_ _0\"></span>ren<span class=\"ff3\"> </span>De <span class=\"_ _e\"></span>g<span class=\"_ _0\"></span>roep <span class=\"_ _e\"></span>stree<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>ernaar <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mogelijke<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>ongunstige <span class=\"_ _1\"></span>effec<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inan<span class=\"_ _b\"></span>ci<span class=\"_ _1\"></span>\u00eble <span class=\"_ _e\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>estaties<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _16\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>loka<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iviteit t<span class=\"_ _1\"></span>ot <span class=\"_ _1\"></span>een minimum <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e be<span class=\"_ _b\"></span>perken. In<span class=\"_ _b\"></span>fl<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie en <span class=\"_ _b\"></span>deflatie<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> schom<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>elingen<span class=\"_ _b\"></span> in ma<span class=\"_ _b\"></span>rktprijzen, w<span class=\"_ _b\"></span>isselkoe<span class=\"_ _0\"></span>rsen op <span class=\"_ _b\"></span>verkopen<span class=\"_ _0\"></span> en <span class=\"_ _b\"></span>aankopen <span class=\"_ _b\"></span>of intragroep<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eningen<span class=\"_ _b\"></span> zijn ech<span class=\"ff6\">te<span class=\"_ _0\"></span>r inhe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ente <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>isico\u2019s<span class=\"_ _b\"></span> die ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden<span class=\"_ _b\"></span> kunnen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> de activite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ten van<span class=\"_ _b\"></span> de g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>is he<span class=\"_ _b\"></span>t </span>beleid <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>groep <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>geen <span class=\"_ _b\"></span>specu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>atieve <span class=\"_ _b\"></span>of <span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>vree<span class=\"_ _0\"></span>md <span class=\"_ _b\"></span>vermogen <span class=\"_ _9\"></span>gefinancierde <span class=\"_ _b\"></span>transact<span class=\"_ _b\"></span>ies <span class=\"_ _0\"></span>aan <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>gaan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>geen financi\u00eble <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nstrumen<span class=\"_ _b\"></span>ten aan te hou<span class=\"_ _0\"></span>den o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> uit te<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>even voo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>handels<span class=\"_ _b\"></span>doeleinden.<span class=\"ff3\"> </span>(ii) Krediet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>isico<span class=\"_ _b\"></span><span class=\"ff3\"> </span>Een <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>belang<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijkste<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>financi\u00eble<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>risico\u2019s <span class=\"_ _15\"> </span>be<span class=\"_ _0\"></span>treft <span class=\"_ _15\"> </span>niet<span class=\"_ _1\"></span><span class=\"ff2\">-betal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _15\"> </span>door <span class=\"_ _15\"> </span>deb<span class=\"_ _0\"></span>iteuren. <span class=\"_ _16\"> </span>Om <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>it <span class=\"_ _15\"> </span>risico <span class=\"_ _16\"> </span>zoveel <span class=\"_ _15\"> </span>mogelijk<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>te </span>beperken volg<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Iep Inves<span class=\"_ _b\"></span>t de kredie<span class=\"_ _0\"></span>twaardigheid<span class=\"_ _b\"></span> van zijn deb<span class=\"_ _0\"></span>iteuren<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op.<span class=\"ff3\"> </span>Wat <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>hande<span class=\"_ _b\"></span>lsdebiteurenbele<span class=\"_ _b\"></span>id<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>betre<span class=\"_ _0\"></span>ft, <span class=\"_ _e\"></span>zorgt <span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>groep <span class=\"_ _1\"></span>voor <span class=\"_ _e\"></span>een r<span class=\"_ _1\"></span>egelmatig<span class=\"_ _b\"></span>e <span class=\"_ _e\"></span>screening <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>k<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>edietwaard<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gheid<span class=\"_ _b\"></span> van <span class=\"_ _e\"></span>zijn <span class=\"_ _14\"></span>huurde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>sbestand.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Daarnaast <span class=\"_ _1\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>maandelijkse <span class=\"_ _e\"></span>basis <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>openstaande<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>klantensa<span class=\"_ _1\"></span><span class=\"ff6\">ldo\u2019s <span class=\"_ _e\"></span>intern <span class=\"_ _14\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>alle </span>commerci\u00eble<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _e\"></span>technische <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>edewe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kers<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>gerappo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>teerd.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Zij <span class=\"_ _e\"></span>kunne<span class=\"_ _b\"></span>n <span class=\"_ _14\"></span>via <span class=\"_ _14\"></span>hun <span class=\"_ _e\"></span>directe <span class=\"_ _14\"></span>con<span class=\"_ _b\"></span>tacten <span class=\"_ _e\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>klant <span class=\"_ _e\"></span>zorgen<span class=\"_ _0\"></span> voor de ade<span class=\"_ _0\"></span>quate<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opvolging<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> huurachterstand<span class=\"_ _b\"></span>en.<span class=\"_ _1\"></span> Verleende<span class=\"_ _b\"></span> kred<span class=\"_ _b\"></span>iet<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> aa<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>derden <span class=\"_ _b\"></span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> indiv<span class=\"_ _b\"></span>idueel <span class=\"_ _b\"></span>opgevo<span class=\"_ _0\"></span>lgd. <span class=\"_ _b\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>toekenning <span class=\"_ _b\"></span>gebeurt <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>k<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>edietanalys<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>rekening houdend met externe gegevens en <span class=\"_ _b\"></span>bijkomende interne onderzoeke<span class=\"_ _b\"></span>n.<span class=\"_ _1\"></span> Zo wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt naast de kred<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>etwaardigheid tevens de reden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voor de aanvraag onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zocht.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>kredie<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>verlening<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebeurt op basis van de risicoana<span class=\"_ _b\"></span>lyse (<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>redietwaar<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gheid<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>, de <span class=\"_ _10\"> </span>ontvangen <span class=\"_ _10\"> </span>garan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies, <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>termijn <span class=\"_ _10\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>gev<span class=\"_ _b\"></span>raagde <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>enteve<span class=\"_ _0\"></span>rgoed<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng. <span class=\"_ _10\"> </span>Elke <span class=\"_ _10\"> </span>zes <span class=\"_ _10\"> </span>maanden <span class=\"_ _10\"> </span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_\"> </span>het <span class=\"_ _11\"> </span>bes<span class=\"_ _b\"></span>taande kredietrisico beoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deeld <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>gepaste actie<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>onderno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en om <span class=\"_ _1\"></span>het kredietris<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span>zo beperkt mogelijk te <span class=\"_ _1\"></span>houden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Zowe<span class=\"_ _0\"></span>l de b<span class=\"_ _0\"></span>eperk<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>aantal <span class=\"_ _b\"></span>dossiers, <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>permanen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e opv<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ging <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>verleen<span class=\"_ _0\"></span>de g<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>anties<span class=\"_ _b\"></span> moe<span class=\"_ _0\"></span>ten he<span class=\"_ _b\"></span>t r<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sico<span class=\"_ _b\"></span> op <span class=\"_ _b\"></span>verlies beperken.<span class=\"_ _b\"></span><span class=\"ff3\"> </span>(iii) Liquidi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eitsrisico<span class=\"_ _b\"></span><span class=\"ff3\"> </span>Het li<span class=\"_ _1\"></span>quid<span class=\"_ _0\"></span>iteitsrisico<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden aan <span class=\"_ _1\"></span>de evolutie van <span class=\"_ _1\"></span>het werkkap<span class=\"_ _b\"></span>itaal <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de groep. <span class=\"_ _1\"></span>De groep volgt <span class=\"_ _1\"></span>nauw<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ettend de wijziging in <span class=\"_ _0\"></span>werkkap<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>taal via<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gerichte<span class=\"_ _b\"></span> acties.<span class=\"ff3\"> </span>De <span class=\"_ _b\"></span>groep <span class=\"_ _b\"></span>beheert <span class=\"_ _b\"></span>zijn <span class=\"_ _b\"></span>kapitaal <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>dusdan<span class=\"_ _b\"></span>ige <span class=\"_ _b\"></span>wijze <span class=\"_ _b\"></span>dat de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>verschillen<span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>groepsent<span class=\"_ _0\"></span>iteiten <span class=\"_ _b\"></span>kunnen <span class=\"_ _b\"></span>voortbes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aan <span class=\"_ _b\"></span>als <span class=\"ff8\">going </span>concern<span class=\"ff2\"> <span class=\"_ _15\"> </span>en <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent <span class=\"_ _16\"> </span>voor <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>ve<span class=\"_ _0\"></span>rschillende<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>belanghebb<span class=\"_ _b\"></span>enden <span class=\"_ _15\"> </span>wordt<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gemaxi<span class=\"_ _b\"></span>mal<span class=\"_ _1\"></span>isee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"> </span>door <span class=\"_ _15\"> </span>een <span class=\"_ _15\"> </span>zo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gvuld<span class=\"_ _e\"></span>ige<span class=\"_ _0\"></span> </span>optimalisa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie van de<span class=\"_ _b\"></span> verhouding sch<span class=\"_ _0\"></span>ulden<span class=\"_ _b\"></span>/<span class=\"_ _1\"></span>eigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vermogen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De kapitaalst<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uctuur van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>groep omvat<span class=\"_ _b\"></span> ei<span class=\"_ _1\"></span>nd 2022 (1) v<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eemd ver<span class=\"_ _b\"></span>mogen waaronder<span class=\"_ _0\"></span> financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schulden bes<span class=\"_ _b\"></span>chreven in <span class=\"_ _15\"> </span>toelichting <span class=\"_ _16\"> </span>23 <span class=\"_ _15\"> </span><span class=\"ls5\">en</span> <span class=\"_ _15\"> </span>liquide<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>mi<span class=\"_ _1\"></span>ddelen,<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _15\"> </span>(2)<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>ei<span class=\"_ _1\"></span>gen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>vermogen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>bestaande <span class=\"_ _16\"> </span>uit <span class=\"_ _15\"> </span>geplaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>st <span class=\"_ _15\"> </span>kapitaal<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>eserves<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>zoals toegelich<span class=\"_ _0\"></span>t in de tabe<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>\u2018Mu<span class=\"_ _b\"></span>tat<span class=\"_ _1\"></span>ieove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zich<span class=\"_ _0\"></span>t van de w<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jzigingen<span class=\"_ _b\"></span> in het geco<span class=\"_ _b\"></span>nsolideerd eigen<span class=\"_ _0\"></span> vermogen\u2019<span class=\"_ _b\"></span> op <span class=\"_ _1\"></span>pag<span class=\"_ _b\"></span>ina<span class=\"_ _14\"></span><span class=\"ff2\"> <span class=\"ls5\">39</span>. </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Schulden<span class=\"_ _b\"></span> 17.<span class=\"ls5\">791</span> 19.152<span class=\"_ _b\"></span> Geldmiddelen<span class=\"_ _b\"></span> en kasequiva<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>enten -<span class=\"ls5\">25</span>.<span class=\"ls5\">863</span> -73.017 Nettoschu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d -8.<span class=\"ls5\">072</span> -53.865 Eigen ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen 56<span class=\"ls0\">.</span>900<span class=\"ls0\"> </span>121.140<span class=\"_ _b\"></span> Nettoschul<span class=\"_ _0\"></span>d/eigen ver<span class=\"_ _b\"></span>mogen -1<span class=\"ls5\">4%</span> -<span class=\"ls5\">44%</span> (iv) Valuta<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>isico<span class=\"ff3\"> </span>Iep <span class=\"_\"> </span>Inves<span class=\"_ _b\"></span>t <span class=\"_\"> </span>heeft <span class=\"_ _11\"> </span>geen <span class=\"_\"> </span>bed<span class=\"_ _b\"></span>rijfsactivi<span class=\"_ _0\"></span>teiten <span class=\"_ _11\"> </span>meer <span class=\"_\"> </span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>zijn <span class=\"_\"> </span>bloo<span class=\"_ _b\"></span>tgesteld <span class=\"_\"> </span>aa<span class=\"_ _b\"></span>n <span class=\"_\"> </span>versch<span class=\"_ _b\"></span>ill<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_\"> </span>valutarisico\u2019s<span class=\"_ _b\"></span> <span class=\"_\"> </span>die <span class=\"_ _11\"> </span>zouden voortvloeien <span class=\"_ _b\"></span>uit d<span class=\"_ _b\"></span>iver<span class=\"_ _1\"></span>se<span class=\"_ _b\"></span> posities <span class=\"_ _b\"></span>in v<span class=\"_ _b\"></span>reemde <span class=\"_ _b\"></span>valut<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>W<span class=\"_ _1\"></span>el wordt<span class=\"_ _b\"></span> <span class=\"ls5\">de </span>vo<span class=\"_ _b\"></span>rdering op<span class=\"_ _b\"></span> Kreato<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Dom Develop<span class=\"_ _b\"></span>ment te<span class=\"_ _0\"></span>rugbetaa<span class=\"_ _0\"></span>ld in <span class=\"_ _1c\"> </span>vree<span class=\"_ _b\"></span>mde <span class=\"_ _1c\"> </span>valu<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a, <span class=\"_ _18\"> </span>met <span class=\"_ _1c\"> </span>na<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span><span class=\"ls5\">e <span class=\"_ _1c\"> </span></span>PLN<span class=\"ls3\">. <span class=\"_ _18\"> </span></span>Iep <span class=\"_ _18\"> </span>Invest <span class=\"_ _18\"> </span>dr<span class=\"_ _1\"></span>aag<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>hie<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>het <span class=\"_ _18\"> </span><span class=\"ff6\">\u2013</span> <span class=\"_ _1c\"> </span>zeer <span class=\"_ _1c\"> </span>be<span class=\"_ _0\"></span>pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kte <span class=\"_ _18\"> </span><span class=\"ff6\">\u2014</span> <span class=\"_ _1c\"> </span>risico <span class=\"_ _18\"> </span>van <span class=\"_ _1c\"> </span>moge<span class=\"_ _b\"></span>lijk wisselkoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>sschomme<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span>. <span class=\"ff3\"> </span>Een gevoel<span class=\"_ _b\"></span>igheidsanalyse<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>word<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>niet<span class=\"_ _b\"></span> toegevoegd,<span class=\"_ _b\"></span> gelet op de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>a<span class=\"_ _0\"></span>fwezighe<span class=\"_ _0\"></span>id van <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ransac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies<span class=\"_ _0\"></span> in v<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eemde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>valu<span class=\"_ _0\"></span>ta. <span class=\"_ _1\"></span>Aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het einde van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> boek<span class=\"_ _b\"></span>jaar 2022 zijn geen w<span class=\"_ _b\"></span>isselkoerscon<span class=\"_ _0\"></span>tracten opge<span class=\"_ _b\"></span>nomen in de ba<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ans.<span class=\"ff3\"> </span>(v) Renter<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sico Op <span class=\"_ _16\"> </span>basis <span class=\"_ _16\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>schulden<span class=\"_ _b\"></span>last <span class=\"_ _16\"> </span>op <span class=\"_ _16\"> </span>31 <span class=\"_ _16\"></span>decembe<span class=\"_ _b\"></span>r <span class=\"_ _15\"> </span>2022 <span class=\"_ _16\"></span>is <span class=\"_ _16\"></span>100% <span class=\"_ _16\"></span>va<span class=\"_ _0\"></span>n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>totale<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>schuld <span class=\"_ _16\"></span>op <span class=\"_ _14\"></span>basis <span class=\"_ _16\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>een <span class=\"_ _16\"></span>vaste <span class=\"_ _14\"></span>rente gefinancie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. <span class=\"_ _11\"> </span>Ind<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _11\"> </span>schu<span class=\"_ _0\"></span>lden <span class=\"_\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>bas<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>e<span class=\"_ _b\"></span>en <span class=\"_\"> </span>va<span class=\"_ _0\"></span>riabele <span class=\"_ _10\"> </span>rente <span class=\"_\"> </span>zou<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>aangaan <span class=\"_ _10\"> </span>ontstaat <span class=\"_ _10\"> </span>er, <span class=\"_\"> </span>b<span class=\"_ _b\"></span>ij afwezighe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>d van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>een risicodekk<span class=\"_ _b\"></span>ing, bloots<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>elling<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> rente<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>isico<span class=\"_ _1\"></span>. De <span class=\"_ _20\"> </span>g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>heeft <span class=\"_ _1c\"> </span>t<span class=\"_ _1\"></span>evens<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>leaseove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>ten <span class=\"_ _1c\"> </span>overgenomen<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>die <span class=\"_ _20\"> </span>afgeslo<span class=\"_ _b\"></span>ten <span class=\"_ _1c\"> </span>waren <span class=\"_ _20\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _20\"> </span>leasinggeve<span class=\"_ _b\"></span>r. <span class=\"_ _1c\"> </span>Deze leaseovereenk<span class=\"_ _b\"></span>om<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>werden <span class=\"_ _15\"> </span>aangegaan<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>tegen <span class=\"_ _15\"> </span>een <span class=\"_ _15\"> </span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ev<span class=\"_ _0\"></span>oet, <span class=\"_ _10\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>door <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>groep<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>blootgesteld<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>is <span class=\"_ _10\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>het re\u00eblewaarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>sico<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Aan het einde<span class=\"_ _b\"></span> van het boek<span class=\"_ _b\"></span>jaar 2022 <span class=\"_ _1\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn geen<span class=\"_ _0\"></span> <span class=\"ff8\">interest rate<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>swaps<span class=\"ff2\"> (IRS<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>opgeno<span class=\"_ _b\"></span>men in de<span class=\"_ _0\"></span> balans.<span class=\"ff3\"> </span></span></span>Er is gee<span class=\"_ _0\"></span>n s<span class=\"_ _b\"></span>ignificant <span class=\"_ _b\"></span>verschil tusse<span class=\"_ _b\"></span>n de boek<span class=\"_ _b\"></span>waarde en d<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> re\u00eble wa<span class=\"_ _b\"></span>arde van <span class=\"_ _b\"></span>de financ<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>egoede<span class=\"_ _0\"></span>n en<span class=\"_ _0\"></span> ve<span class=\"_ _b\"></span>rplichtingen<span class=\"_ _b\"></span> die <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>balans<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>opgenomen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>re\u00eble <span class=\"_ _15\"> </span>waarde <span class=\"_ _15\"> </span>met <span class=\"_ _10\"> </span>verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>king<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>verande<span class=\"_ _b\"></span>ringen <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>de <span class=\"_ _10\"> </span>winst<span class=\"_ _1\"></span>-<span class=\"ls5\">en</span>-verliesrekening<span class=\"_ _b\"></span>. 28<span class=\"ls3\">. </span>Be\u00eb<span class=\"_ _b\"></span>indigde activi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten<span class=\"_ _b\"></span> Dit <span class=\"_ _b\"></span>betreft <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>eind <span class=\"_ _b\"></span>2010 <span class=\"_ _b\"></span>s<span class=\"_ _b\"></span>topgezette <span class=\"_ _b\"></span>activiteit <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>Space<span class=\"_ _b\"></span>Checker <span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls3\">. <span class=\"_ _9\"></span><span class=\"ls0\">D<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>vereffen<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>SpaceChe<span class=\"_ _0\"></span>cker <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span><span class=\"lsd\">in<span class=\"ls0\"> <span class=\"_ _b\"></span>ok<span class=\"_ _b\"></span>tober </span></span></span></span></span>2022 <span class=\"ls0\">afgerond. </span>(i) Activa en ve<span class=\"_ _b\"></span>rpl<span class=\"_ _1\"></span>ich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen<span class=\"_ _0\"></span> verbonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan be\u00eb<span class=\"_ _b\"></span>indigde act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>viteiten De nettoboek<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>SpaceCheck<span class=\"_ _b\"></span>er <span class=\"_ _1\"></span><span class=\"ls5\">nv<span class=\"ls3\">, </span></span>eind<span class=\"_ _b\"></span> 2021 nog nega<span class=\"_ _0\"></span>tie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> 321k EUR<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> werd<span class=\"_ _0\"></span> gedecons<span class=\"_ _0\"></span>olideerd<span class=\"_ _b\"></span>. in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22<span class=\"fs7\"> </span></span>20<span class=\"ls0\">21 </span>Tegoede<span class=\"_ _0\"></span>n - - Geldmiddelen<span class=\"_ _b\"></span> en kasequiva<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>enten - 14<span class=\"ls0\"> </span>Schuld en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>IWT - -<span class=\"ls5\">217</span> Schuld en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>RSCC - -<span class=\"ls5\">100</span> Overige schu<span class=\"_ _0\"></span>lden - -<span class=\"ls5\">18</span> Nettoboekwaar<span class=\"_ _0\"></span>de - -<span class=\"ls5\">321</span> (ii) Netto<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>esultaat van<span class=\"_ _b\"></span> de be\u00ebindigde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>activiteiten<span class=\"_ _0\"></span> Het <span class=\"_ _10\"> </span>r<span class=\"_ _1\"></span>esultaat<span class=\"_ _b\"></span> <span class=\"_\"> </span>na<span class=\"_ _b\"></span> <span class=\"_\"> </span>belas<span class=\"_ _b\"></span>tingen <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>SpaceChecker<span class=\"_ _0\"></span> <span class=\"_\"> </span><span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> <span class=\"_\"> </span>op <span class=\"_ _11\"> </span>da<span class=\"_ _b\"></span>tum <span class=\"_ _11\"> </span>va<span class=\"_ _0\"></span>n <span class=\"_ _11\"> </span>sluiting<span class=\"_ _b\"></span> <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effening <span class=\"_ _10\"> </span>bedraagt<span class=\"_ _b\"></span> <span class=\"_\"> </span>posi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ief </span></span>333.770,<span class=\"ls5\">45<span class=\"_ _0\"></span><span class=\"ls0\"> EUR (2021<span class=\"ls6\">: </span>negatief 127<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span><span class=\"ls5\">31</span> EUR<span class=\"_ _b\"></span>). </span></span>De <span class=\"_ _14\"></span>componen<span class=\"_ _0\"></span>ten <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _16\"></span>pos<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>ief <span class=\"_ _14\"></span>resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>datum <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>sluiting <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effening <span class=\"_ _14\"></span>bestaan <span class=\"_ _14\"></span>uit <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>positief<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>saldo tussen (<span class=\"_ _1\"></span>1) schulden <span class=\"_ _1\"></span>afgeb<span class=\"_ _0\"></span>oekt <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>.a.v. <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>vere<span class=\"_ _0\"></span>ffening enerzijds<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>(2) <span class=\"_ _e\"></span>bankkos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>kos<span class=\"_ _b\"></span>ten <span class=\"_ _1\"></span>voor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>neerlegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>van de jaarreken<span class=\"_ _b\"></span>ing <span class=\"_ _1\"></span>ande<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zijds.  (iii) Kass<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>romen van<span class=\"_ _b\"></span> de be\u00ebindigde ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>viteiten<span class=\"_ _0\"></span> Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fc2\"> </span>31 december<span class=\"_ _1\"></span> 31 december<span class=\"_ _1\"></span><span class=\"ff2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Resultaa<span class=\"_ _0\"></span>t voor be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingen 333<span class=\"ls0\"> </span>- Wijzigingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kkapitaa<span class=\"_ _b\"></span>l -<span class=\"ls5\">347</span> - Nettokass<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>room u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t bedr<span class=\"_ _0\"></span>ijfsactiv<span class=\"_ _0\"></span>iteiten -<span class=\"ls5\">14</span> - Uitkering<span class=\"_ _0\"></span> liquidatiebon<span class=\"_ _0\"></span>i - - Nettokasstroo<span class=\"_ _b\"></span>m uit be\u00ebind<span class=\"_ _b\"></span>igde bedrijfsac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>vite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ten -<span class=\"ls5\">14</span> - 29<span class=\"ls3\">. <span class=\"ls0\">Vergoed<span class=\"_ _b\"></span>ingen aan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>missaris<span class=\"_ _0\"></span> </span></span>De <span class=\"_ _1\"></span>commissa<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>heef<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>het kader van zijn <span class=\"_ _1\"></span>opd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acht tot nazicht van de <span class=\"_ _1\"></span>enke<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>voudige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>geconso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de rekeningen<span class=\"_ _b\"></span> van de gehele<span class=\"_ _b\"></span> gr<span class=\"_ _1\"></span>oep<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nc<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>usie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> alle doch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erbed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijven,<span class=\"_ _0\"></span> 58k EUR hono<span class=\"_ _b\"></span>raria aange<span class=\"_ _0\"></span>rekend en voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de ove<span class=\"_ _0\"></span>rige opd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>achten<span class=\"_ _b\"></span> 20k EUR.<span class=\"_ _b\"></span><span class=\"ff3\"> </span>30<span class=\"ls0\">. Transac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies me<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verbon<span class=\"_ _0\"></span>den en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geassoc<span class=\"_ _b\"></span>ieerde partije<span class=\"_ _0\"></span>n </span>Alle <span class=\"_ _15\"> </span>transacties<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>met <span class=\"_ _15\"> </span>verbonden<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>geasso<span class=\"_ _0\"></span>ciee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _15\"> </span>partijen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gebeu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>marktcon<span class=\"_ _b\"></span>forme <span class=\"_\"> </span>voo<span class=\"_ _b\"></span>rwaarden <span class=\"_ _16\"></span>(<span class=\"_ _1\"></span><span class=\"ff8\">at <span class=\"_ _15\"> </span>arms </span>length<span class=\"ff2\">) <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>waarden <span class=\"_ _1\"></span>worden <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>regelmatige <span class=\"_ _1\"></span>tijdstippen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ge<span class=\"_ _b\"></span>toetst <span class=\"_ _14\"></span>aan <span class=\"_ _e\"></span>eventue<span class=\"_ _b\"></span>le <span class=\"_ _e\"></span>wijzigingen <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>algemene </span>marktoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>andighede<span class=\"_ _0\"></span>n.  De transact<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>reffen<span class=\"_ _0\"></span>: in k <span class=\"_ _1\"></span>EUR <span class=\"ls15\">(bedragen ex<span class=\"_ _1\"></span></span>cl. <span class=\"_ _1\"></span>btw<span class=\"_ _1\"></span>)<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fs7 fc2\"> </span></span>20<span class=\"ls0\">21 </span>Vergoeding<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ders  50,00<span class=\"_ _0\"></span> 50,00<span class=\"_ _0\"></span> - Uitvoere<span class=\"_ _b\"></span>nd via ver<span class=\"_ _b\"></span>goeding<span class=\"ff2 fs1\"> </span>- -<span class=\"fs7\"> </span>- Niet-u<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>voeren<span class=\"_ _0\"></span>d via <span class=\"_ _b\"></span>mandaat<span class=\"_ _b\"></span><span class=\"ff2 fs1\"> </span>50,00<span class=\"_ _0\"></span> 50,00<span class=\"_ _0\"></span><span class=\"fs7\"> </span>Vergoeding<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>manage<span class=\"_ _b\"></span>ment 30,00<span class=\"_ _0\"></span> 30,00<span class=\"_ _0\"></span> Totaal vergoe<span class=\"_ _0\"></span>dingen <span class=\"_ _b\"></span>bestuurders e<span class=\"_ _b\"></span>n management<span class=\"ff2\"> </span>80,00<span class=\"_ _0\"></span> 80,00<span class=\"_ _0\"></span> Accentis nv<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ne<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ingen - 27<span class=\"ls0\"> </span>Summa nv en<span class=\"_ _b\"></span> verbonden ond<span class=\"_ _0\"></span>ernemingen<span class=\"_ _b\"></span> 1.1<span class=\"ls5\">52</span> 1.197<span class=\"_ _0\"></span> Totaal opbrengs<span class=\"_ _b\"></span>ten verbonde<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>en geassoc<span class=\"_ _b\"></span>ieerde par<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ijen<span class=\"_ _0\"></span><span class=\"ff2\"> </span>1.152<span class=\"ls0\"> </span>1.224<span class=\"_ _0\"></span> Accentis nv<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden onde<span class=\"_ _b\"></span>rnemingen - - Summa nv en<span class=\"_ _b\"></span> verbonden ond<span class=\"_ _0\"></span>ernemingen<span class=\"_ _b\"></span> - 9.641<span class=\"_ _0\"></span> Totaal vorder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op ver<span class=\"_ _b\"></span>bonden en geassoc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>eerde par<span class=\"_ _b\"></span>tijen<span class=\"ff2\"> </span>- 9.641<span class=\"_ _0\"></span> Accentis nv<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden onde<span class=\"_ _b\"></span>rnemingen - - Summa nv en<span class=\"_ _b\"></span> verbonden ond<span class=\"_ _0\"></span>ernemingen<span class=\"_ _b\"></span> - - Totaal schu<span class=\"_ _b\"></span>lden <span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>verbonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geassocieer<span class=\"_ _b\"></span>de partijen - - Leden van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de raad va<span class=\"_ _b\"></span>n bestuur en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uitvoerend<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>manage<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _0\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Voor<span class=\"_ _1\"></span> he<span class=\"_ _b\"></span>t boek<span class=\"_ _b\"></span>jaar 2022 <span class=\"_ _b\"></span>bedr<span class=\"ls5\">aagt</span> d<span class=\"_ _b\"></span>e bezo<span class=\"_ _b\"></span>ldi<span class=\"_ _1\"></span>ging<span class=\"_ _b\"></span> voor <span class=\"_ _b\"></span>alle bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uurders <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>ep <span class=\"_ _b\"></span>Invest <span class=\"_ _b\"></span>samen 50k <span class=\"_ _b\"></span>EUR <span class=\"_ _b\"></span>(excl. b<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>w). </span></span>Er z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn doo<span class=\"_ _b\"></span>r de<span class=\"_ _b\"></span> vennootschap<span class=\"_ _b\"></span> of h<span class=\"_ _0\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> doch<span class=\"_ _b\"></span>tervennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schappe<span class=\"_ _0\"></span>n ge<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>n bedragen g<span class=\"_ _b\"></span>erese<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>veerd <span class=\"_ _b\"></span>noch voo<span class=\"_ _0\"></span>rzieningen<span class=\"_ _b\"></span> aangelegd<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>voor <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>betaling<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>pensioenrechten<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>of <span class=\"_ _10\"> </span>soortgelijke<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>voordelen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>voor<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>bestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ders<span class=\"_ _0\"></span>. <span class=\"_ _11\"> </span>Boven<span class=\"_ _0\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en voorzien <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten <span class=\"_ _16\"> </span>die <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>ussen <span class=\"_ _15\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>vennootschap<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>(<span class=\"_ _1\"></span>of <span class=\"_ _15\"> </span>een<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>dochtervenno<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap)<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>haa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>bestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ders<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>zij<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> afgesloten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>niet in ve<span class=\"_ _b\"></span>rgoedingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bij be\u00ebind<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ging<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van he<span class=\"_ _0\"></span>t dienstverba<span class=\"_ _b\"></span>nd. Aangezien <span class=\"_ _29\"> </span>de <span class=\"_ _13\"> </span>bestuu<span class=\"_ _b\"></span>rder<span class=\"_ _1\"></span>saansp<span class=\"_ _b\"></span>rakelijkheidsve<span class=\"_ _b\"></span>rzekering <span class=\"_ _12\"> </span>niet <span class=\"_ _12\"> </span>meer <span class=\"_ _12\"> </span>afdoende <span class=\"_ _12\"> </span>bleek<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>en <span class=\"_ _13\"> </span>daaro<span class=\"_ _b\"></span>m <span class=\"_ _13\"> </span>nie<span class=\"_ _0\"></span>t <span class=\"_ _13\"> </span>we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d behouden (de verzekeringsmaatschappij wenste het contract<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>niet te verlengen onder deze<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>fde voorwaarden, een nieuwe <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zeker<span class=\"_ _0\"></span>ing <span class=\"_ _1\"></span>zou duurder <span class=\"_ _1\"></span>zijn en <span class=\"_ _1\"></span>diverse uitsluitinge<span class=\"_ _b\"></span>n <span class=\"_ _e\"></span>beva<span class=\"_ _b\"></span>tten), <span class=\"_ _1\"></span>heeft de <span class=\"_ _1\"></span>vennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap zich <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>eb<span class=\"_ _0\"></span>ruari 2014 <span class=\"_ _16\"></span><span class=\"ls0\">tot <span class=\"_ _16\"> </span>31 <span class=\"_ _16\"></span>dece<span class=\"_ _b\"></span>mber <span class=\"_ _16\"></span>2019 <span class=\"_ _16\"></span>ten <span class=\"_ _14\"></span>aanzien <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uurders <span class=\"_ _14\"></span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ractueel <span class=\"_ _14\"></span>verbond<span class=\"_ _0\"></span>en <span class=\"_ _14\"></span>om <span class=\"_ _14\"></span>hen <span class=\"_ _16\"></span>te <span class=\"_ _16\"></span>vri<span class=\"_ _0\"></span>jwaren <span class=\"_ _14\"></span>en </span>schade<span class=\"_ _0\"></span>loos <span class=\"_ _16\"> </span>te <span class=\"_ _15\"> </span>stellen <span class=\"_ _16\"> </span>voor <span class=\"_ _14\"></span>f<span class=\"_ _1\"></span>inanci\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>gevolgen, <span class=\"_ _16\"></span>voor <span class=\"_ _16\"></span>zover <span class=\"_ _16\"> </span>als <span class=\"_ _16\"> </span>wett<span class=\"_ _e\"></span>elijk <span class=\"_ _14\"></span>toegelaten. <span class=\"_ _14\"></span>Het<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>vermoge<span class=\"_ _b\"></span>nsr<span class=\"_ _1\"></span>echte<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke gevolg voor<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de vennoo<span class=\"_ _b\"></span>tschap bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aagt een <span class=\"_ _b\"></span>maximale <span class=\"ff8\">exposure</span> van<span class=\"_ _0\"></span> 10 mio EUR<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>per bes<span class=\"_ _0\"></span>tuurde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. Gelet <span class=\"_ _13\"> </span>op <span class=\"_ _13\"> </span>het <span class=\"_ _13\"> </span>nieuwe <span class=\"_ _13\"> </span>artikel <span class=\"_ _13\"> </span>2:58<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>van <span class=\"_ _13\"> </span>het <span class=\"_ _13\"> </span>Wetboek<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>van <span class=\"_ _13\"> </span>ven<span class=\"_ _0\"></span>nootschapp<span class=\"_ _b\"></span>en <span class=\"_ _18\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>verenig<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _13\"> </span>dienen <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> vrijwaringsov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>eenko<span class=\"_ _b\"></span>msten <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>niet<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>geschreven<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gehoude<span class=\"_ _b\"></span>n <span class=\"_ _e\"></span>te <span class=\"_ _1\"></span>word<span class=\"_ _b\"></span>en <span class=\"_ _e\"></span>sinds <span class=\"_ _e\"></span>1 <span class=\"_ _1\"></span>januari <span class=\"_ _e\"></span>2020<span class=\"_ _b\"></span>. <span class=\"_ _14\"></span>Iep <span class=\"_ _e\"></span>Invest <span class=\"_ _e\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oept zich dan ook<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opnieuw<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>saansprakel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jkhe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>dsverzek<span class=\"_ _b\"></span>ering. \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Voor <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>boekjaar <span class=\"_ _1\"></span>2022 <span class=\"_ _e\"></span><span class=\"ls5\">bedr<span class=\"_ _1\"></span></span>aag<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>bezold<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ging <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>manage<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent <span class=\"_ _e\"></span>van I<span class=\"_ _1\"></span>ep <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>30k <span class=\"_ _1\"></span>EUR <span class=\"_ _e\"></span>(ex<span class=\"_ _1\"></span>cl. <span class=\"_ _1\"></span>btw). <span class=\"_ _e\"></span>De </span></span>CE<span class=\"ls0\">O <span class=\"_ _16\"> </span>w<span class=\"_ _1\"></span>ordt <span class=\"_ _15\"> </span>vergoed<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _10\"> </span>basis<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>een<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>vaste <span class=\"_ _15\"> </span>vergoeding<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>per <span class=\"_ _16\"> </span>jaar <span class=\"_ _10\"> </span>voor<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>geleverde <span class=\"_ _15\"> </span>presta<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>es. <span class=\"_ _15\"> </span>Er <span class=\"_ _15\"> </span>zijn <span class=\"_ _15\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_ _10\"> </span>de </span>vennoo<span class=\"_ _0\"></span>tschap <span class=\"_ _15\"> </span>of<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>haar <span class=\"_ _15\"> </span>doch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ervennoo<span class=\"_ _b\"></span>tschappen <span class=\"_ _15\"> </span>geen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>bed<span class=\"_ _0\"></span>ragen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gereservee<span class=\"_ _b\"></span>rd <span class=\"_ _15\"> </span>noch <span class=\"_ _15\"> </span>voorzien<span class=\"_ _b\"></span>ingen <span class=\"_ _15\"> </span>aangelegd voor <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>betaling <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>pensioen<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echten<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>soortgeli<span class=\"_ _0\"></span>jke <span class=\"_ _14\"></span>voordelen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>managemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _e\"></span>Bovendien<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voorziet <span class=\"_ _e\"></span>het contract tussen<span class=\"_ _b\"></span> de vennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap en<span class=\"_ _b\"></span> haar CEO n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>et in ve<span class=\"_ _0\"></span>rgoedinge<span class=\"_ _b\"></span>n bi<span class=\"_ _1\"></span>j be\u00ebind<span class=\"_ _b\"></span>iging van het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>diens<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>verband<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span><span class=\"ff3\"> </span>Accentis <span class=\"ls8\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Iep Invest <span class=\"ls5\">nv</span> staat ten opzich<span class=\"_ _b\"></span>te van <span class=\"_ _1\"></span>BNP Pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ibas Leas<span class=\"_ _b\"></span>ing <span class=\"_ _1\"></span>solidai<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> borg voor de nakom<span class=\"_ _b\"></span>ing, <span class=\"_ _1\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Acce<span class=\"_ _0\"></span>ntis <span class=\"_ _1\"></span><span class=\"ls5\">nv</span>, van </span></span>zijn <span class=\"_ _1\"></span>verbinten<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>opzich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de<span class=\"ls11\">ze</span> <span class=\"_ _1\"></span>financi\u00eble instellingen in <span class=\"_ _1\"></span>het kader <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>iering <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>on<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oerend goed<span class=\"ls0\"> <span class=\"_ _e\"></span>gelegen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>L<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>er (<span class=\"_ _1\"></span>Belgi\u00eb). <span class=\"_ _1\"></span>Deze<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>solida<span class=\"_ _0\"></span>ire <span class=\"_ _1\"></span>borgstell<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>een <span class=\"_ _1\"></span>kosteloze<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>borgstelling<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>onbepa<span class=\"_ _0\"></span>alde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>termijn </span>aangegaan <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>basis <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>door <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>f<span class=\"_ _1\"></span>inanci\u00eble <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>nstellingen <span class=\"_ _14\"></span>voorgestelde <span class=\"_ _e\"></span>st<span class=\"_ _1\"></span>andaardcontracten <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>egen <span class=\"_ _14\"></span>arm\u2019s<span class=\"_ _1\"></span><span class=\"ff2 ls0\">-length-</span>voorwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. <span class=\"_ _10\"> </span>De <span class=\"_ _11\"> </span>cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oleverhoud<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_\"> </span>die<span class=\"_ _b\"></span> <span class=\"_\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>hede<span class=\"_ _b\"></span>n <span class=\"_\"> </span>bes<span class=\"_ _b\"></span>taat <span class=\"_ _10\"> </span>tussen <span class=\"_ _11\"> </span>Iep <span class=\"_ _10\"> </span>I<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>t <span class=\"_ _29\"> </span><span class=\"ls5\">nv</span> <span class=\"_ _10\"> </span>en <span class=\"_ _11\"> </span>Accent<span class=\"_ _b\"></span>is <span class=\"_\"> </span><span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> <span class=\"_\"> </span>is<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>daa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bij </span></span>bepalend. <span class=\"ls19\">Op<span class=\"_ _b\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>31 dec<span class=\"_ _b\"></span>em<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2022 bed<span class=\"_ _b\"></span>raagt het maxi<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>umbe<span class=\"_ _0\"></span>drag va<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>de geste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de zeke<span class=\"_ _b\"></span>rheden <span class=\"_ _1\"></span>15<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>48 mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR. </span></span>Summa <span class=\"ls8\">nv<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Eind <span class=\"_ _e\"></span><span class=\"ls5\">20</span>21 <span class=\"_ _1\"></span><span class=\"ls5\">had</span> <span class=\"_ _1\"></span>Iep <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span><span class=\"ls5\">nv</span> <span class=\"_ _1\"></span><span class=\"ls5\">een <span class=\"_ _e\"></span></span>opens<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aande<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vordering <span class=\"_ _1\"></span>op <span class=\"_ _e\"></span>een <span class=\"_ _1\"></span>43%<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>echts<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>reekse<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>partic<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>patie <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Summa <span class=\"_ _1\"></span><span class=\"ls5\">nv</span> </span></span>voor een<span class=\"_ _b\"></span> totaal bedrag<span class=\"_ _b\"></span> van 8,50 <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>o E<span class=\"_ _b\"></span>UR en 1,14<span class=\"_ _b\"></span> mio EUR<span class=\"_ _b\"></span> openstaa<span class=\"_ _0\"></span>nde interesten.<span class=\"_ _b\"></span> De vorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d in<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>egraa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> afgelost <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>2022. <span class=\"_ _16\"></span>De <span class=\"_ _16\"></span>vo<span class=\"_ _0\"></span>rdering <span class=\"_ _14\"></span>was <span class=\"_ _16\"></span>rentedragend<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>a <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>ato <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>9% <span class=\"_ _14\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>j<span class=\"_ _1\"></span>aar.<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Gedurende<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>het <span class=\"_ _16\"> </span>boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aar <span class=\"_ _16\"></span>heeft <span class=\"_ _14\"></span>Iep Invest <span class=\"ls5\">nv</span> 1,15<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>mio EUR<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>interes<span class=\"_ _b\"></span>ten <span class=\"_ _1\"></span>aange<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekend.<span class=\"_ _b\"></span> Transac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies <span class=\"_ _15\"></span>met <span class=\"_ _16\"></span>t<span class=\"_ _1\"></span>oepass<span class=\"_ _b\"></span>ing <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>artikel <span class=\"_ _10\"> </span>7<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span>96 <span class=\"_ _15\"> </span>en/o<span class=\"_ _0\"></span>f <span class=\"_ _10\"> </span>ar<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ikel <span class=\"_ _15\"> </span>7:9<span class=\"_ _b\"></span>7 <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _15\"> </span>W<span class=\"_ _1\"></span>etboek <span class=\"_ _16\"></span>van <span class=\"_ _15\"> </span>vennoo<span class=\"_ _0\"></span>tschappen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en verenigingen<span class=\"_ _b\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Artikel <span class=\"ls5\">7:96</span> van he<span class=\"_ _b\"></span>t Wetboek van ven<span class=\"_ _0\"></span>noo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schapp<span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>enig<span class=\"_ _0\"></span>inge<span class=\"_ _b\"></span>n <span class=\"_ _e\"></span>was niet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oepassing <span class=\"_ _b\"></span>in <span class=\"_ _1\"></span>2022.<span class=\"_ _b\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Artikel 7:97<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Wetboek<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van venno<span class=\"_ _b\"></span>otschappen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en ve<span class=\"_ _0\"></span>reniginge<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>was niet van<span class=\"_ _b\"></span> toepassing in 2022<span class=\"_ _b\"></span>. </span></span>31. Rechten<span class=\"_ _b\"></span> en <span class=\"_ _1\"></span>verp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen b<span class=\"_ _b\"></span>uiten balans Accentis <span class=\"ls8\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff8\">Warranties<span class=\"ff2\"> ten gun<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e van<span class=\"_ _0\"></span> CTP Groep doo<span class=\"_ _b\"></span>r Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s Proper<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>y Inte<span class=\"_ _b\"></span>rnational nv </span></span></span>De <span class=\"_ _14\"></span>vo<span class=\"_ _b\"></span>lgende <span class=\"_ _e\"></span>\u2018<span class=\"ff8\">reps<span class=\"ff2\"> <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span><span class=\"ffc\">w<span class=\"_ _1\"></span>arrant<span class=\"_ _0\"></span>ies\u2019<span class=\"ff2\"> <span class=\"_ _e\"></span>werden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>aangegaan<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>kader <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>verkoop <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>participat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s </span></span></span></span>N\u00e1mestovo<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>s.r.o.(vana<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> 21 dec<span class=\"_ _0\"></span>embe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021):<span class=\"_ _b\"></span> \u2212<span class=\"ffa\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Voor een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>periode<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>6 maande<span class=\"_ _0\"></span>n: klassieke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ff8\">tax wa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ranties<span class=\"ff2\">.<span class=\"_ _b\"></span> </span></span></span></span>\u2212<span class=\"ffa\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Voor e<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> periode <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>30 <span class=\"_ _0\"></span>maanden:<span class=\"_ _b\"></span> overige <span class=\"_ _b\"></span><span class=\"ff8\">warranties<span class=\"ff2\"> <span class=\"_ _b\"></span>inzake co<span class=\"_ _0\"></span>nstructie<span class=\"_ _b\"></span> en ve<span class=\"_ _b\"></span>rgunningen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble status<span class=\"_ _b\"></span> </span></span></span></span>van <span class=\"_ _b\"></span>de vennootsch<span class=\"_ _b\"></span>ap,<span class=\"_ _1\"></span> cl<span class=\"_ _b\"></span>aims, pe<span class=\"_ _b\"></span>rsoneel, ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> in<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellectuele <span class=\"_ _b\"></span>eigendom<span class=\"_ _b\"></span>, leningen <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span><span class=\"ff8\">full </span>disclosure<span class=\"ff2\">.<span class=\"_ _b\"></span> </span>\u2212 <span class=\"_ _28\"> </span>Voor<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>een <span class=\"_ _29\"> </span>periode<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>van <span class=\"_\"> </span>126 <span class=\"_ _29\"> </span>maanden<span class=\"_ _b\"></span>: <span class=\"_ _12\"> </span>status <span class=\"_\"> </span>warranties<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _29\"> </span>i<span class=\"_ _1\"></span>nzake<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>oprichting<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>en <span class=\"_ _29\"> </span>bevoegdheden<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>de </span>vennoo<span class=\"_ _0\"></span>tschap, <span class=\"ff8\">sharehold<span class=\"_ _b\"></span>ing interests<span class=\"ff2\"> en eigend<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mstitels van<span class=\"_ _b\"></span> de ass<span class=\"_ _0\"></span>ets. </span></span>De <span class=\"ff8\">warranties</span> werden toegek<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span><span class=\"ff8\">de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>minimis<span class=\"ff2\"> van minimu<span class=\"_ _b\"></span>m <span class=\"_ _e\"></span>50k<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR en een <span class=\"_ _1\"></span><span class=\"ff8\">basket<span class=\"_ _b\"></span><span class=\"ff2\"> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>minimum 375k </span></span></span></span>EUR en een <span class=\"_ _b\"></span>maximale expo<span class=\"_ _0\"></span>sure<span class=\"_ _0\"></span> van 16<span class=\"_ _0\"></span>,10 mio<span class=\"_ _0\"></span> EUR. \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Brugse Metaa<span class=\"_ _b\"></span>lwerken <span class=\"ls5\">nv</span> tegen<span class=\"_ _0\"></span> Accentis <span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> </span></span></span></span>De <span class=\"_\"> </span>zaak<span class=\"_ _0\"></span> <span class=\"_\"> </span>be<span class=\"_ _b\"></span>treft <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>garanties<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>elling<span class=\"_ _b\"></span> <span class=\"_\"> </span>door <span class=\"_\"> </span>Acce<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>is <span class=\"_\"> </span>n<span class=\"_ _0\"></span>v <span class=\"_ _11\"> </span>ten <span class=\"_\"> </span>aanz<span class=\"_ _b\"></span>ien <span class=\"_\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _11\"> </span>H.I.I.<span class=\"_ _0\"></span> <span class=\"_\"> </span>voor<span class=\"_ _b\"></span> <span class=\"_\"> </span>de <span class=\"_\"> </span>te<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ugbeta<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>de saneringskos<span class=\"_ _0\"></span>ten <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>een <span class=\"_\"> </span>te<span class=\"_ _b\"></span>rr<span class=\"_ _1\"></span>ein<span class=\"_ _b\"></span> <span class=\"_\"> </span>en <span class=\"_ _11\"> </span>gebouwen<span class=\"_ _b\"></span> <span class=\"_\"> </span>verkoch<span class=\"_ _b\"></span>t <span class=\"_\"> </span>door<span class=\"_ _0\"></span> <span class=\"_\"> </span>B<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ugse <span class=\"_ _11\"> </span>Metaa<span class=\"_ _0\"></span>lwerken<span class=\"_ _b\"></span> <span class=\"_\"> </span>nv <span class=\"_\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_\"> </span>H.<span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>.I. <span class=\"_\"> </span>n<span class=\"_ _b\"></span>v. <span class=\"_\"> </span>Een<span class=\"_ _b\"></span> bodemsane<span class=\"_ _b\"></span>ringstraject <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span>aangevat on<span class=\"_ _0\"></span>de<span class=\"_ _b\"></span>r le<span class=\"_ _0\"></span>iding <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>Speyebeek<span class=\"_ _b\"></span> nv<span class=\"_ _b\"></span> (voorma<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ig <span class=\"_ _b\"></span>eigenaar<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> Accentis <span class=\"_ _b\"></span>nv)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> To<span class=\"_ _b\"></span>t op <span class=\"_ _1\"></span>heden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>is deze bodemsa<span class=\"_ _0\"></span>nering<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>nog steeds<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>gang<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onder<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>leiding<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van Speyebeek<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>nv, waarbij<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>nv zijn r<span class=\"_ _1\"></span>echt <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>infor<span class=\"_ _0\"></span>matie uitoefent <span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>hoog<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>blijven <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>verlo<span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sane<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De <span class=\"_ _1\"></span>vennootschap is <span class=\"_ _21\"> </span>van <span class=\"_ _20\"> </span>oo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deel <span class=\"_ _20\"> </span>dat <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>financi\u00eb<span class=\"_ _0\"></span>le <span class=\"_ _21\"> </span>las<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _20\"> </span>bij <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>voormalige<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>eigenaars<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>van <span class=\"_ _20\"> </span>Accen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>is <span class=\"_ _21\"> </span>nv<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>liggen.<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>De garantieove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenko<span class=\"_ _b\"></span>mst <span class=\"_ _15\"> </span>ste<span class=\"_ _0\"></span>lt <span class=\"_ _16\"> </span>echter<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>dat <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>este<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>saneringsko<span class=\"_ _b\"></span>sten <span class=\"_ _16\"> </span>pas <span class=\"_ _16\"></span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>teruggev<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rderd <span class=\"_ _16\"></span>na uitvoering<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>volledige<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bodemsane<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Op <span class=\"_ _e\"></span>heden<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aagt<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>h<span class=\"_ _0\"></span>et <span class=\"_ _14\"></span>esc<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>owbed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>hiervoor <span class=\"_ _e\"></span>ca.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>250k <span class=\"_ _e\"></span>EUR.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Op basis <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _b\"></span>voorlopige kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>pri<span class=\"_ _0\"></span>jsinscha<span class=\"_ _b\"></span>tt<span class=\"_ _1\"></span>ing <span class=\"_ _b\"></span>heeft Acce<span class=\"_ _0\"></span>ntis <span class=\"_ _b\"></span>een bijk<span class=\"_ _b\"></span>omende p<span class=\"_ _0\"></span>rovisie <span class=\"_ _b\"></span>aangelegd<span class=\"_ _b\"></span> voor een<span class=\"_ _b\"></span> bedrag van 250k EU<span class=\"_ _b\"></span>R<span class=\"_ _1\"></span>. \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Cosimco<span class=\"_ _0\"></span> <span class=\"ls5\">nv</span> tegen Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s <span class=\"ls5\">nv</span> </span></span>Accentis<span class=\"_ _b\"></span> <span class=\"ls5\">nv</span> we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _b\"></span>bij deu<span class=\"_ _b\"></span>rw<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>sexploot<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> 13 <span class=\"_ _b\"></span>augus<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>us 20<span class=\"_ _0\"></span>10<span class=\"_ _b\"></span> doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Cosimco <span class=\"ls5\">nv</span> <span class=\"_ _b\"></span>gedagvaard<span class=\"_ _0\"></span> voo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>de<span class=\"_ _b\"></span> rechtbank<span class=\"_ _0\"></span> van <span class=\"_ _2b\"> </span>koophande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>Gent. <span class=\"_ _2b\"> </span>De <span class=\"_ _2b\"> </span>vorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _2b\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>eisende<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>par<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ij <span class=\"_ _2b\"> </span>is <span class=\"_ _2b\"> </span>gestoeld <span class=\"_ _2b\"> </span>op <span class=\"_ _2b\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>inge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oepen bestuurde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>saansprakel<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>khe<span class=\"_ _b\"></span>id <span class=\"_ _1\"></span>van Accent<span class=\"_ _b\"></span>is <span class=\"_ _1\"></span><span class=\"ls5\">nv</span> <span class=\"_ _1\"></span>als (gewezen<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>bestu<span class=\"_ _b\"></span>ur<span class=\"_ _1\"></span>der van Eurobuild <span class=\"ls5\">nv</span> (thans in vere<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fening)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De <span class=\"_ _1\"></span>vordering van eisende <span class=\"_ _1\"></span>pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tij <span class=\"_ _1\"></span>strek<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>ertoe <span class=\"_ _1\"></span>om Accentis <span class=\"_ _e\"></span><span class=\"ls5\">nv</span>, i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>so<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>idum met <span class=\"_ _1\"></span>zijn medebestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ders <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>betrokke<span class=\"_ _0\"></span>n vaste <span class=\"_ _16\"> </span>vertegenwoo<span class=\"_ _b\"></span>rdigers, <span class=\"_ _14\"></span>te <span class=\"_ _15\"> </span>veroorde<span class=\"_ _b\"></span>len <span class=\"_ _16\"> </span>tot <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aling <span class=\"_ _16\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Cosim<span class=\"_ _0\"></span>co <span class=\"_ _10\"> </span><span class=\"ls5\">nv</span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>928.434<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>26 <span class=\"_ _14\"></span>EUR <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>hoofdsom<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e vermeerderen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>met een <span class=\"_ _1\"></span>contrac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uele <span class=\"_ _1\"></span>schade<span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>goeding van 92<span class=\"_ _1\"></span>.<span class=\"ls5\">843</span>,26 <span class=\"_ _1\"></span>EUR, morato<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>re i<span class=\"_ _1\"></span>nteresten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>kosten van het <span class=\"_ _b\"></span>geding <span class=\"_ _b\"></span>(P.M.)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Accentis <span class=\"_ _b\"></span><span class=\"ls5\">nv<span class=\"ls0\"> meen<span class=\"_ _b\"></span>t <span class=\"_ _0\"></span>dat <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vordering <span class=\"_ _b\"></span>nie<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>gegrond <span class=\"_ _b\"></span>is<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>behande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ing <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>zaak <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>zitt<span class=\"_ _0\"></span>ing </span></span>van 30 <span class=\"_ _1\"></span>april <span class=\"_ _1\"></span>2012 <span class=\"_ _1\"></span>werd de <span class=\"_ _1\"></span>vereffenaar<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>Eurob<span class=\"_ _1\"></span>uild <span class=\"_ _1\"></span><span class=\"ls5\">nv</span> <span class=\"_ _1\"></span>gehoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>en in <span class=\"_ _1\"></span>dat <span class=\"_ _e\"></span>kade<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>werd <span class=\"_ _1\"></span>besloten verder <span class=\"_ _1\"></span>deba<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> te voeren. <span class=\"_ _b\"></span>Een <span class=\"_ _b\"></span>ni<span class=\"_ _1\"></span>euwe<span class=\"_ _b\"></span> beschikk<span class=\"_ _b\"></span>ing <span class=\"_ _b\"></span>met conc<span class=\"_ _0\"></span>lus<span class=\"_ _0\"></span>ietermijnen<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> pleitdat<span class=\"_ _0\"></span>um <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _b\"></span>op <span class=\"_ _0\"></span>heden<span class=\"_ _b\"></span> afgewach<span class=\"_ _b\"></span>t. Voo<span class=\"_ _b\"></span>ral<span class=\"_ _1\"></span>snog<span class=\"_ _b\"></span> is er geen nega<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> uits<span class=\"_ _0\"></span>luitsel ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de zeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heid en<span class=\"_ _b\"></span> vaststaandh<span class=\"_ _0\"></span>eid van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ligge<span class=\"_ _e\"></span>nde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schuld<span class=\"_ _b\"></span>. Iep Invest<span class=\"_ _0\"></span> <span class=\"ls8\">nv</span><span class=\"ff2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Bij <span class=\"_ _14\"></span>exploot <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>2 <span class=\"_ _14\"></span>novembe<span class=\"_ _b\"></span>r <span class=\"_ _14\"></span>2021 <span class=\"_ _e\"></span>werden <span class=\"_ _e\"></span>Iep <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>zijn <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>eerde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heidsaandee<span class=\"_ _0\"></span>lhoude<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Summa <span class=\"_ _e\"></span>nv <span class=\"_ _e\"></span>(59,69%) </span></span>gedagv<span class=\"_ _0\"></span>aard <span class=\"_ _14\"></span>door <span class=\"_ _e\"></span>minderheidsaan<span class=\"_ _b\"></span>deelhouder<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>Yoshi <span class=\"_ _14\"></span>sa <span class=\"_ _e\"></span>(22,43%).<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>De <span class=\"_ _16\"> </span>dagvaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ding <span class=\"_ _14\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rekt <span class=\"_ _14\"></span>er <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>essen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>oe<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>om voor recht te zeggen da<span class=\"_ _b\"></span>t de <span class=\"_ _1\"></span>bes<span class=\"_ _b\"></span>luiten van de gewo<span class=\"_ _0\"></span>ne a<span class=\"_ _0\"></span>lgemene ve<span class=\"_ _b\"></span>rgadering van aan<span class=\"_ _0\"></span>deelhoude<span class=\"_ _b\"></span>rs van Iep Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> d.d. <span class=\"_ _14\"></span>26 <span class=\"_ _14\"></span>mei <span class=\"_ _14\"></span>2021 <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>de <span class=\"_ _14\"></span>\u201cjaarve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gadering <span class=\"_ _14\"></span>2021\u201d<span class=\"_ _b\"></span>) <span class=\"_ _16\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>nb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>euk <span class=\"_ _14\"></span>vor<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _16\"> </span>art. <span class=\"_ _14\"></span>2:42, <span class=\"_ _14\"></span>1\u00b0 <span class=\"_ _e\"></span>WVV <span class=\"_ _14\"></span>(miskenn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het vraagrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> door Iep <span class=\"_ _b\"></span>Invest) en art.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2:42, 2<span class=\"_ _b\"></span>\u00b0 WVV (misbruik van mee<span class=\"_ _b\"></span>rderheid doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Sum<span class=\"_ _0\"></span>ma nv),<span class=\"_ _0\"></span> en derhalve<span class=\"_ _b\"></span> nietig zijn, <span class=\"_ _16\"> </span>en <span class=\"_ _15\"> </span>o<span class=\"_ _0\"></span>m <span class=\"_ _16\"></span>Iep <span class=\"_ _16\"></span>Invest <span class=\"_ _16\"></span>te <span class=\"_ _16\"></span>bevelen <span class=\"_ _16\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ni<span class=\"_ _1\"></span>eu<span class=\"_ _b\"></span>we <span class=\"_ _15\"> </span>gewone<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>algemene<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _16\"></span>van <span class=\"_ _16\"> </span>aandeelhoude<span class=\"_ _b\"></span>rs <span class=\"_ _15\"> </span>samen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e roepen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>teneind<span class=\"_ _0\"></span>e he<span class=\"_ _0\"></span>t vraag<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ech<span class=\"_ _b\"></span>t van Yosh<span class=\"_ _0\"></span>i sa<span class=\"_ _b\"></span> over het<span class=\"_ _b\"></span> boekjaar<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>202<span class=\"_ _b\"></span>0 <span class=\"_ _1\"></span>te hono<span class=\"_ _b\"></span>reren. B<span class=\"_ _b\"></span>ij vonnis gev<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d op<span class=\"_ _b\"></span> 2<span class=\"_ _1\"></span> j<span class=\"_ _1\"></span>anua<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i 2023 <span class=\"_ _10\"> </span>heeft <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>onde<span class=\"_ _b\"></span>rnemingsrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>bank <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>Antwerpen <span class=\"_ _15\"> </span>(<span class=\"_ _1\"></span>afdeling <span class=\"_ _15\"> </span>Antwerpen<span class=\"_ _b\"></span>) <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>hoofdvo<span class=\"_ _0\"></span>rdering<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>Yoshi <span class=\"_ _10\"> </span>sa afgewezen als ongeg<span class=\"_ _b\"></span>rond. Bij vonnis geveld op 20 feb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uari 2023 h<span class=\"_ _b\"></span>eeft<span class=\"_ _1\"></span> de onde<span class=\"_ _0\"></span>rnemingsrech<span class=\"_ _b\"></span>tbank in Antwerpen (afdeling An<span class=\"_ _0\"></span>twerpen<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> de gerech<span class=\"_ _b\"></span>telijke b<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>middeling<span class=\"_ _b\"></span> bevolen tussen <span class=\"_ _b\"></span>Yoshi sa en Su<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ma nv. Bij exploot<span class=\"_ _0\"></span> van 20<span class=\"_ _0\"></span> juni 2022<span class=\"_ _b\"></span> werd Iep Inve<span class=\"_ _0\"></span>st opnieu<span class=\"_ _b\"></span>w gedagvaa<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>oor zijn minde<span class=\"_ _b\"></span>rheidsaandee<span class=\"_ _b\"></span>lhouder Yosh<span class=\"_ _b\"></span>i <span class=\"_ _1\"></span>sa, ditmaal <span class=\"_ _1\"></span>in kortgeding<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dit <span class=\"_ _1\"></span>tene<span class=\"_ _0\"></span>inde <span class=\"_ _1\"></span>de besluiten van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gewone<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>algemene vergadering<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>aandeelhoud<span class=\"_ _1\"></span>ers <span class=\"_ _1\"></span>van Iep Invest d<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span>d. 25 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ei 2022<span class=\"_ _0\"></span> (de \u201cjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> 2022\u201d) te scho<span class=\"_ _b\"></span>rsen wegens (i) on<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>egelmat<span class=\"_ _b\"></span>ige bijeenroeping<span class=\"_ _0\"></span> van<span class=\"_ _0\"></span> de jaarvergader<span class=\"_ _b\"></span>ing, (ii) miskenning van<span class=\"_ _b\"></span> het wettel<span class=\"_ _0\"></span>ijk agende<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingsrec<span class=\"_ _b\"></span>ht, (iii) miskenning van<span class=\"_ _b\"></span> het <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aag<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echt en (iv) miskenning<span class=\"_ _b\"></span> <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>h<span class=\"_ _0\"></span>et <span class=\"_ _10\"> </span>recht <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>bi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>stand<span class=\"_ _b\"></span> <span class=\"_\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>adv<span class=\"_ _b\"></span>ocaat. <span class=\"_ _10\"> </span>Bij <span class=\"_ _11\"> </span>b<span class=\"_ _b\"></span>eschikking <span class=\"_ _11\"> </span>geve<span class=\"_ _b\"></span>ld <span class=\"_\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>26<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>jul<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>2022 <span class=\"_ _11\"> </span>hee<span class=\"_ _b\"></span>ft <span class=\"_ _11\"> </span>de kortgedingrech<span class=\"_ _b\"></span>ter <span class=\"_ _14\"></span>alle <span class=\"_ _16\"></span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>Yoshi <span class=\"_ _14\"></span>sa <span class=\"_ _16\"></span>afgewez<span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>wegens<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>ongegrond.<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>Tegen <span class=\"_ _14\"></span>deze <span class=\"_ _14\"></span>beschikk<span class=\"_ _b\"></span>ing <span class=\"_ _16\"></span>had<span class=\"_ _b\"></span> Yoshi <span class=\"_ _10\"> </span>sa <span class=\"_ _15\"> </span>hoger<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>beroep<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>aange<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ekend,<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>maar<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bij<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>arrest<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>geveld<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>23 <span class=\"_ _10\"> </span>f<span class=\"_ _1\"></span>eb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uari <span class=\"_ _10\"> </span>2023 <span class=\"_ _10\"> </span>heeft<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>hof <span class=\"_ _10\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep Antwerpen <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>evens al<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen van<span class=\"_ _b\"></span> Yoshi afge<span class=\"_ _b\"></span>wezen. In <span class=\"_ _1\"></span>paral<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>el met deze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>kortgedingp<span class=\"_ _b\"></span>rocedure heeft Yosh<span class=\"_ _0\"></span>i sa <span class=\"_ _1\"></span>eveneens<span class=\"_ _b\"></span> een <span class=\"_ _1\"></span>procedu<span class=\"_ _0\"></span>re t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gronde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>opgesta<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>t,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>in, in <span class=\"_ _14\"></span>tegenste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ling <span class=\"_ _e\"></span>tot <span class=\"_ _16\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>kortgeding<span class=\"_ _0\"></span>procedu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>es, <span class=\"_ _14\"></span>ook<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>Summa<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>nv <span class=\"_ _15\"> </span>we<span class=\"_ _0\"></span>rd <span class=\"_ _14\"></span>betrokken<span class=\"_ _0\"></span>, <span class=\"_ _e\"></span>teneinde <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ver<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>etiging<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>de besluiten<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de jaarvergade<span class=\"_ _b\"></span>ring <span class=\"_ _1\"></span>2022 te <span class=\"_ _1\"></span>verk<span class=\"_ _0\"></span>rijgen <span class=\"_ _1\"></span>wegens<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dezelfde r<span class=\"_ _1\"></span>edenen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>opge<span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>pen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>kortgeding (langs<span class=\"_ _b\"></span> de <span class=\"_ _1\"></span>zijde <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>ep<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>Invest)<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>evenals <span class=\"_ _1\"></span>wegens<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vermeend<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>misbruik<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>door <span class=\"_ _1\"></span>meerderheid<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>langs<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>zijde <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Su<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>nv). De <span class=\"_ _14\"></span>pleitdatum <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>uitsp<span class=\"_ _0\"></span>raak <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gr<span class=\"_ _1\"></span>onde<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>met <span class=\"_ _16\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rekking<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>jaarvergade<span class=\"_ _b\"></span>ring <span class=\"_ _16\"> </span>2022 <span class=\"_ _14\"></span>staa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>geagend<span class=\"_ _0\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n oktober 202<span class=\"_ _0\"></span>3. Kort <span class=\"_ _1\"></span>samengeva<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> meent <span class=\"_ _1\"></span>Iep <span class=\"_ _1\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dat <span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>gegronde redenen zijn <span class=\"_ _1\"></span>om de <span class=\"_ _1\"></span>hem <span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>laste <span class=\"_ _1\"></span>gelegde<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>beschuld<span class=\"_ _b\"></span>igingen te <span class=\"_ _12\"> </span>weerleggen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>al <span class=\"_ _12\"> </span>deze <span class=\"_ _13\"> </span>procedu<span class=\"_ _b\"></span>res. <span class=\"_ _13\"> </span>Iep <span class=\"_ _29\"> </span>I<span class=\"_ _1\"></span>nvest<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>wordt<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>da<span class=\"_ _0\"></span>ari<span class=\"_ _b\"></span>n <span class=\"_ _13\"> </span>mede <span class=\"_ _13\"> </span>ges<span class=\"_ _b\"></span>terkt <span class=\"_ _12\"> </span>door <span class=\"_ _13\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_ _13\"> </span>vonn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>bank <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n Antwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>pen<span class=\"_ _b\"></span> (<span class=\"_ _1\"></span>afdel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng An<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>werpen<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>d.d.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span> januari<span class=\"_ _0\"></span> 2023, de<span class=\"_ _b\"></span> beschikking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zitte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> van <span class=\"_ _29\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>ondernemings<span class=\"_ _b\"></span>rechtbank <span class=\"_\"> </span>in <span class=\"_\"> </span>Antwerpen <span class=\"_\"> </span>(afdeling<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>Antwe<span class=\"_ _b\"></span>rpen) <span class=\"_ _29\"> </span>d.d.<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>26 <span class=\"_\"> </span>j<span class=\"_ _e\"></span>uli <span class=\"_ _29\"> </span>2022, <span class=\"_\"> </span>het<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>vonnis <span class=\"_\"> </span>van <span class=\"_ _29\"> </span>de ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>bank <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>Antwerpen <span class=\"_ _1\"></span>(afdeling<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>An<span class=\"_ _0\"></span>twerpen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>d.d. <span class=\"_ _e\"></span>20<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>f<span class=\"_ _1\"></span>eb<span class=\"_ _0\"></span>ruari <span class=\"_ _e\"></span>2023<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>arrest<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>he<span class=\"_ _0\"></span>t <span class=\"_ _e\"></span>hof <span class=\"_ _e\"></span>van beroep <span class=\"_\"> </span>in <span class=\"_\"> </span>Antwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>pen <span class=\"_\"> </span>d.d.<span class=\"_ _0\"></span> <span class=\"_\"> </span>23 <span class=\"_\"> </span>februari <span class=\"_\"> </span>2023 <span class=\"_\"> </span>waarin<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>alle <span class=\"_\"> </span>vorderi<span class=\"_ _b\"></span>ngen <span class=\"_\"> </span>van <span class=\"_ _29\"> </span>Yoshi<span class=\"_ _0\"></span> <span class=\"_\"> </span>sa <span class=\"_\"> </span>met <span class=\"_\"> </span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>tot <span class=\"_\"> </span>de jaarvergade<span class=\"_ _0\"></span>ring 2021<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>respec<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ievelijk<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de jaarve<span class=\"_ _b\"></span>rgadering 2022<span class=\"_ _b\"></span> werden<span class=\"_ _0\"></span> afgewezen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Iep <span class=\"_ _1\"></span>Invest <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t <span class=\"_ _e\"></span>slot<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _1\"></span>oordeel<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>geen <span class=\"_ _1\"></span>aanleiding<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>is <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>enige <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>impact<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>geen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voorzieningen moeten <span class=\"_ _14\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _14\"></span>aangelegd<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>naar <span class=\"_ _14\"></span>aanleid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>dagvaardingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>aangaan<span class=\"_ _b\"></span>de <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>beslu<span class=\"_ _0\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>genomen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>door <span class=\"_ _14\"></span>de jaarvergade<span class=\"_ _0\"></span>ring 2021<span class=\"_ _b\"></span> en de jaa<span class=\"_ _0\"></span>rvergadering<span class=\"_ _b\"></span> 2022. \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Punch <span class=\"_ _b\"></span>Interna<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ional <span class=\"_ _b\"></span><span class=\"ls5\">nv<span class=\"ls0\">, <span class=\"_ _b\"></span>thans <span class=\"_ _9\"></span>I<span class=\"_ _1\"></span>ep <span class=\"_ _9\"></span>I<span class=\"_ _1\"></span><span class=\"ls5\">nv</span>est <span class=\"_ _b\"></span><span class=\"ls5\">nv<span class=\"ls0\">, <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> beg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>2007<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>verdenkin<span class=\"_ _b\"></span>g ge<span class=\"_ _0\"></span>steld <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>kade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>st<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>afrechte<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk </span></span></span></span></span></span>onderzoek <span class=\"_ _21\"> </span>met <span class=\"_ _22\"> </span>betrekking <span class=\"_ _20\"> </span>t<span class=\"_ _1\"></span>ot <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iviteiten <span class=\"_ _21\"> </span>van <span class=\"_ _22\"> </span>het <span class=\"_ _21\"> </span>i<span class=\"_ _1\"></span>ntus<span class=\"_ _b\"></span>sen <span class=\"_ _22\"> </span>geliquidee<span class=\"_ _1\"></span>rde <span class=\"_ _22\"> </span>KIP <span class=\"_ _22\"> </span><span class=\"ls5\">nv</span>, <span class=\"_ _21\"> </span>waarin <span class=\"_ _22\"> </span>het minderheidsaa<span class=\"_ _b\"></span>ndeelhoude<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Sedert <span class=\"_ _10\"> </span>het <span class=\"_ _10\"> </span>berich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>begin <span class=\"_ _10\"> </span>2007 <span class=\"_ _10\"> </span>heeft <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>venno<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap <span class=\"_ _10\"> </span>hie<span class=\"_ _0\"></span>rover <span class=\"_ _11\"> </span>n<span class=\"_ _b\"></span>iet<span class=\"_ _1\"></span>s <span class=\"_ _15\"> </span>meer ontvangen.<span class=\"_ _b\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Voor <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>gestelde <span class=\"_ _e\"></span>waarbo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gen <span class=\"_ _e\"></span>verleend <span class=\"_ _e\"></span>door <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>ep <span class=\"_ _e\"></span>Invest <span class=\"_ _16\"></span><span class=\"ls5\">nv</span> <span class=\"_ _e\"></span>ten <span class=\"_ _14\"></span>beh<span class=\"_ _0\"></span>oeve <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>Accentis <span class=\"_ _16\"></span><span class=\"ls5\">nv</span> <span class=\"_ _14\"></span>wordt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>ver<span class=\"_ _1\"></span>wezen <span class=\"_ _1\"></span>naar </span></span>toelichting<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">30</span> <span class=\"ff6\">\u2018</span>transacties<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>met ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden<span class=\"_ _0\"></span> en geas<span class=\"_ _b\"></span>socieerde pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tijen<span class=\"ff6\">\u2019</span> op pagina <span class=\"ls5\">72</span>.<span class=\"_ _b\"></span> 32<span class=\"ls3\">. </span>Ge<span class=\"_ _b\"></span>beurtenissen na<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ba<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ansdatum Dagvaarding<span class=\"_ _b\"></span> vanwege Yosh<span class=\"_ _b\"></span>i <span class=\"_ _1\"></span>sa Inzake de dagvaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ding bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effende de jaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing 2021<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>heeft <span class=\"_ _b\"></span>de <span class=\"_ _e\"></span>ondernemingsrech<span class=\"_ _b\"></span>tbank in Antwe<span class=\"_ _0\"></span>rpen (afdeling Antwerpen)<span class=\"_ _0\"></span><span class=\"ls3\">, <span class=\"ls0\">b<span class=\"_ _b\"></span>ij vonn<span class=\"_ _b\"></span>is geveld <span class=\"_ _b\"></span>op 2<span class=\"_ _0\"></span> janua<span class=\"_ _b\"></span>ri 2023<span class=\"ls6\">, </span>de <span class=\"_ _b\"></span>hoofdvorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _b\"></span>van Yosh<span class=\"_ _0\"></span>i sa <span class=\"_ _b\"></span>afgewezen <span class=\"_ _b\"></span>als o<span class=\"_ _0\"></span>ngeg<span class=\"_ _b\"></span>rond. Bij <span class=\"_ _b\"></span>vonnis </span></span>geveld <span class=\"_ _15\"> </span>op<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>20 <span class=\"_ _15\"> </span>februa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _15\"> </span>2023<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>heeft <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>onderne<span class=\"_ _b\"></span>mingsrechtbank<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>Ant<span class=\"_ _1\"></span>werpen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>(<span class=\"_ _1\"></span>afdeling<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Antwerpen<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gerechte<span class=\"_ _b\"></span>lijke bemiddeling bev<span class=\"_ _b\"></span>olen tusse<span class=\"_ _0\"></span>n Yoshi sa en<span class=\"_ _b\"></span> Summa<span class=\"_ _0\"></span> nv<span class=\"_ _1\"></span>. Inzake de besch<span class=\"_ _0\"></span>ikk<span class=\"_ _0\"></span>ing geveld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op 26<span class=\"_ _0\"></span> juli 2022<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>betreffend<span class=\"_ _0\"></span>e he<span class=\"_ _0\"></span>t kortged<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng omtren<span class=\"_ _0\"></span>t de jaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing 2022<span class=\"_ _1\"></span>, waartegen<span class=\"_ _b\"></span> Yoshi <span class=\"_ _1\"></span>sa<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>hoger beroep had aangetekend<span class=\"_ _b\"></span><span class=\"ls3\">, <span class=\"_ _1\"></span><span class=\"ls0\">heeft het hof <span class=\"_ _1\"></span>van beroep<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Antwerpen, bij arrest <span class=\"_ _1\"></span>geveld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op 23 f<span class=\"_ _1\"></span>ebruari<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>2023, </span></span>tevens alle vo<span class=\"_ _b\"></span>rderingen van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Yoshi<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>sa afgewezen.<span class=\"_ _0\"></span> Sites van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> Eind maar<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> 2023 we<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>koop- en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koopopt<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tekend<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tot v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>koop van het pand<span class=\"_ _b\"></span> gelegen te<span class=\"_ _0\"></span> Ieper<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(Belgi\u00eb<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>. Inzake <span class=\"_ _10\"> </span>het <span class=\"_ _15\"> </span>pand <span class=\"_ _10\"> </span>gelegen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>te <span class=\"_ _15\"> </span>Overpelt <span class=\"_ _15\"> </span>(Belgi\u00eb) <span class=\"_ _10\"> </span>hebben <span class=\"_ _15\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>eigenaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>Plascobel<span class=\"_ _b\"></span>, <span class=\"_ _10\"> </span>die <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>een <span class=\"_ _10\"> </span>deel <span class=\"_ _10\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>site<span class=\"_ _b\"></span> aankoc<span class=\"_ _0\"></span>hten, <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>intentie<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>percelen <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>s<span class=\"_ _0\"></span>traatzijde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _1\"></span>site te <span class=\"_ _e\"></span>ontwikke<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en. Momenteel wordt <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>laatste<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>ha<span class=\"_ _14\"></span>nd<span class=\"_ _b\"></span> gelegd <span class=\"_ _10\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>mas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erplan <span class=\"_ _10\"> </span>da<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>goedkeuring<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>lokale<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>ov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>heden <span class=\"_ _10\"> </span>gen<span class=\"_ _b\"></span>iet. <span class=\"_ _10\"> </span>De <span class=\"_ _10\"> </span>gesprekken<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>over <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>finale voorwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>modalite<span class=\"_ _0\"></span>iten zi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>n nog<span class=\"_ _0\"></span> steeds lopen<span class=\"_ _b\"></span>de. Een mogel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jke<span class=\"_ _0\"></span> afhandeling <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verwach<span class=\"_ _b\"></span>t medio 2023<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__14-1": {
   "value": "6.5.1.1<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Identifica<span class=\"_ _0\"></span>tie van de<span class=\"_ _b\"></span> gr<span class=\"_ _1\"></span>oep Iep Invest <span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls0\">, een <span class=\"_ _0\"></span>naam<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oze ve<span class=\"_ _0\"></span>nnootscha<span class=\"_ _0\"></span>p na<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Belg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sch <span class=\"_ _0\"></span>recht, <span class=\"_ _b\"></span>met maatsch<span class=\"_ _0\"></span>appel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jke ze<span class=\"_ _b\"></span>tel te <span class=\"_ _b\"></span>Noor<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>rlaan 139, <span class=\"_ _0\"></span>2030<span class=\"_ _b\"></span> </span></span>Antwerpen <span class=\"_ _16\"></span>en <span class=\"_ _14\"></span>met <span class=\"_ _15\"> </span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nem<span class=\"_ _0\"></span>ingsnum<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>er <span class=\"_ _16\"></span>0448.367<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span>256 <span class=\"_ _14\"></span>(RPR <span class=\"_ _15\"> </span>An<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>werpen, <span class=\"_ _16\"></span>afdel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _16\"> </span>Antwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>pen)<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span>De <span class=\"_ _15\"> </span>vennootschap<span class=\"_ _b\"></span> heeft haar<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hoofdkan<span class=\"_ _b\"></span>toor in Antwerpen<span class=\"_ _b\"></span>, Belgi\u00eb. Iep <span class=\"_ _b\"></span>Invest <span class=\"ls5\">nv</span> <span class=\"_ _9\"></span>is <span class=\"_ _b\"></span>een h<span class=\"_ _b\"></span>ol<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng. <span class=\"_ _b\"></span>Sinds <span class=\"_ _b\"></span>1999 <span class=\"_ _b\"></span>no<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eert <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vennootschap <span class=\"_ _9\"></span>aan <span class=\"_ _b\"></span>Euronext <span class=\"_ _b\"></span>Brussels <span class=\"_ _9\"></span>(IEP). <span class=\"_ _0\"></span>Alle <span class=\"_ _b\"></span>pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>smedede<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> en andere<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>informat<span class=\"_ _b\"></span>ie <span class=\"_ _1\"></span>zijn besch<span class=\"_ _b\"></span>ikbaar op <span class=\"_ _b\"></span>www.iepinves<span class=\"_ _0\"></span>t.be en www.euronex<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>.com.6.5.1.2<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Rapporter<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsperiode De <span class=\"_ _16\"> </span>geconsol<span class=\"_ _0\"></span>ideerde <span class=\"_ _14\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>rrekening <span class=\"_ _16\"></span>van <span class=\"_ _16\"> </span>de <span class=\"_ _15\"> </span>vennootsc<span class=\"_ _0\"></span>hap<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>voor <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>boekjaar <span class=\"_ _16\"> </span>afgesloten<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _15\"> </span>31<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>decembe<span class=\"_ _b\"></span>r <span class=\"_ _15\"> </span>2022 <span class=\"_ _15\"> </span>heeft betrekking<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>v<span class=\"ff6\">ennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>haar <span class=\"_ _1\"></span>dochte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onderne<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>(samen \u2018de <span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>oep<span class=\"_ _b\"></span>\u2019 <span class=\"_ _e\"></span>genoemd<span class=\"_ _b\"></span>). <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>rekening<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>werd </span>opgesteld doo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> raad van<span class=\"_ _b\"></span> bestuur en op 17 apr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>l 2023 goedg<span class=\"_ _0\"></span>ekeu<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> pub<span class=\"_ _0\"></span>licatie.  De jaar<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening za<span class=\"_ _0\"></span>l op 24 mei<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2023 worden<span class=\"_ _b\"></span> voorgelegd aan<span class=\"_ _b\"></span> de algemene ve<span class=\"_ _b\"></span>rgadering van<span class=\"_ _b\"></span> aandeelhoude<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s.6.5.2.2<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Consolida<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iekring De term \u2018g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep\u2019 ve<span class=\"_ _b\"></span>rwijst naar Iep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff2 ls5\">nv<span class=\"ls0\"> en zijn doch<span class=\"_ _b\"></span>teronderne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ngen.<span class=\"_ _b\"></span>  </span></span>A. Integraal<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gecons<span class=\"_ _0\"></span>olideerde<span class=\"_ _b\"></span> participaties Naam Land 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Wijziging<span class=\"_ _b\"></span> (%) (%) t.o.v. vorig<span class=\"_ _b\"></span> boekjaar (%)<span class=\"ff3 fs1\"> </span>Voortgezette<span class=\"_ _b\"></span> bedrijfsactiv<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>teiten<span class=\"_ _0\"></span> Iep Invest nv<span class=\"_ _b\"></span> BE<span class=\"ls0\"> </span>100,00<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> - Accentis nv<span class=\"_ _0\"></span> BE<span class=\"ls0\"> </span>67,<span class=\"ls5\">25</span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Prope<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>y<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Interna<span class=\"_ _0\"></span>tional nv BE<span class=\"ls0\"> </span>67,25<span class=\"_ _b\"></span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Prope<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>y<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Overpel<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> nv BE<span class=\"ls0\"> </span>67,25<span class=\"_ _b\"></span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Ver<span class=\"_ _b\"></span>walt<span class=\"_ _1\"></span>ungs<span class=\"_ _b\"></span> GmbH DE<span class=\"_ _0\"></span><span class=\"ls0\"> </span>67,25<span class=\"_ _b\"></span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Deve<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>op<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent s.r.o<span class=\"_ _0\"></span>. [1] SLO - 66,99<span class=\"_ _b\"></span> -<span class=\"ls5\">66</span>,<span class=\"_ _1\"></span>99<span class=\"_ _b\"></span> Be\u00ebindigde be<span class=\"_ _b\"></span>drijfsac<span class=\"_ _0\"></span>tiviteiten SpaceChec<span class=\"_ _b\"></span>ker<span class=\"_ _1\"></span> nv [2<span class=\"_ _b\"></span>] BE<span class=\"ls0\"> </span>- 100,00<span class=\"_ _b\"></span> -100,00 [1] <span class=\"ls14\">Op <span class=\"_ _b\"></span><span class=\"ls0\">4 <span class=\"_ _b\"></span><span class=\"ls1\">nov<span class=\"_ _1\"></span><span class=\"ls0\">ember <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>22 werd <span class=\"_ _b\"></span>1<span class=\"_ _1\"></span>00% <span class=\"_ _b\"></span>van de <span class=\"_ _b\"></span>aan<span class=\"_ _1\"></span>delen <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>an de <span class=\"_ _b\"></span>inact<span class=\"_ _1\"></span>ieve vennoots<span class=\"_ _1\"></span>chap <span class=\"_ _b\"></span>Ac<span class=\"_ _1\"></span>centis<span class=\"_ _1\"></span> Development s.r.o., <span class=\"_ _b\"></span>een dochtervennoots<span class=\"_ _1\"></span>chap<span class=\"_ _1\"></span> </span></span></span></span>van Ac<span class=\"_ _1\"></span>centis<span class=\"_ _1\"></span> Property I<span class=\"_ _1\"></span>nternational nv<span class=\"_ _1\"></span>, v<span class=\"_ _1\"></span>erkocht. [2] Eind 2010 werd <span class=\"_ _b\"></span>bes<span class=\"_ _1\"></span>loten om de activiteiten per 30 <span class=\"_ _b\"></span>juni 2011 stop te <span class=\"_ _0\"></span>zetten. Voor 2<span class=\"_ _b\"></span>010 en volgende <span class=\"_ _b\"></span>boek<span class=\"_ _1\"></span>jar<span class=\"_ _1\"></span>en werd de <span class=\"_ _b\"></span>balans opgen<span class=\"_ _1\"></span>ome<span class=\"_ _1\"></span>n in de rubriek <span class=\"_ _1\"></span>be\u00ebindigde act<span class=\"_ _1\"></span>iviteit<span class=\"_ _1\"></span>en v<span class=\"_ _1\"></span>an het segm<span class=\"_ _1\"></span>ent Other. <span class=\"_ _1\"></span>Eind okt<span class=\"_ _1\"></span>ober 2022 w<span class=\"_ _1\"></span>erd de participatie <span class=\"_ _1\"></span>SpaceC<span class=\"_ _1\"></span>heck<span class=\"_ _1\"></span>er nv gedeconsolideerd als<span class=\"_ _e\"></span> gevolg v<span class=\"_ _1\"></span>an de f<span class=\"_ _1\"></span>inale sluit<span class=\"_ _1\"></span>ing van de <span class=\"_ _1\"></span>vereffening bij <span class=\"_ _1\"></span>vonnis <span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span>d. 18 <span class=\"_ _1\"></span>oktober 2022.<span class=\"fs1\"> </span>B. Participa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies<span class=\"_ _0\"></span> geconsolidee<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a ve<span class=\"_ _0\"></span>rmogens<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>utatie Naam Land Ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngs-20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Wijziging<span class=\"_ _b\"></span> nummer (%) (%) t.o.v. vorig<span class=\"_ _b\"></span> boekjaar (%)<span class=\"ff3 fs1\"> </span>Clubhotel <span class=\"_ _b\"></span>G<span class=\"_ _1\"></span>esellscha<span class=\"_ _b\"></span>ft <span class=\"_ _1\"></span>mbH<span class=\"_ _b\"></span> AT<span class=\"ls0\"> </span>FB133181f<span class=\"_ _b\"></span> 50,00<span class=\"_ _0\"></span> 50,00<span class=\"_ _0\"></span> -6.5.2.3<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Rapporter<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsmunt De <span class=\"_\"> </span>bedr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jven<span class=\"_ _b\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span>g<span class=\"_ _b\"></span>roep <span class=\"_\"> </span>voe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>hun <span class=\"_\"> </span>boek<span class=\"_ _b\"></span>houding <span class=\"_\"> </span>in<span class=\"_ _b\"></span> <span class=\"_\"> </span>de <span class=\"_\"> </span>val<span class=\"_ _b\"></span>uta <span class=\"_\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>landen <span class=\"_ _11\"> </span>waa<span class=\"_ _0\"></span>rin <span class=\"_\"> </span>ze <span class=\"_ _11\"> </span>zijn <span class=\"_ _29\"> </span>opgerich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> geregistree<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. <span class=\"_ _14\"></span>De <span class=\"_ _16\"></span>geconso<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ideerde <span class=\"_ _14\"></span>jaar<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening <span class=\"_ _14\"></span>is <span class=\"_ _16\"></span>opges<span class=\"_ _b\"></span>tel<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>euro\u2019s, <span class=\"_ _16\"></span>de <span class=\"_ _e\"></span>f<span class=\"_ _1\"></span>unctione<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>en <span class=\"_ _16\"> </span>presenta<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>eva<span class=\"_ _b\"></span>lut<span class=\"_ _1\"></span>a <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> groep.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__7": {
   "value": "Iep Invest",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__6": {
   "value": "Iep Invest",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__9": {
   "value": "naamloze vennootschap",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__11": {
   "value": "Noorderlaan 139, 2030 Antwerpen",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__12": {
   "value": "Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__10": {
   "value": "Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__8": {
   "value": "Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__13": {
   "value": "holding",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__16": {
   "value": "De <span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>rekening<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>werd opgesteld doo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> raad van<span class=\"_ _b\"></span> bestuur en op 17 apr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>l 2023 goedg<span class=\"_ _0\"></span>ekeu<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> pub<span class=\"_ _0\"></span>licatie.  De jaar<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening za<span class=\"_ _0\"></span>l op 24 mei<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2023 worden<span class=\"_ _b\"></span> voorgelegd aan<span class=\"_ _b\"></span> de algemene ve<span class=\"_ _b\"></span>rgadering van<span class=\"_ _b\"></span> aandeelhoude<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__17": {
   "value": "6.5.2<span class=\"ff7\"> <span class=\"_ _1b\"> </span></span>Samenva<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ting van de<span class=\"_ _b\"></span> belangrijks<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e gronds<span class=\"_ _0\"></span>lagen<span class=\"_ _0\"></span> voor f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eb<span class=\"_ _0\"></span>le ver<span class=\"_ _0\"></span>slaggeving 6.5.2.1<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Conformitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>sverk<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aring De f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eble <span class=\"_ _b\"></span>informatie<span class=\"_ _b\"></span> is opges<span class=\"_ _b\"></span>teld <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n ov<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>reenstemming<span class=\"_ _b\"></span> met d<span class=\"_ _b\"></span>e Int<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>national <span class=\"_ _b\"></span>Financial <span class=\"_ _b\"></span>Reporting <span class=\"_ _1\"></span>Standa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ds <span class=\"_ _b\"></span><span class=\"ff6\">(<span class=\"_ _1\"></span>\u2018IFRS\u2019<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span><span class=\"ff2 ls6\">, </span></span>opgesteld door <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Interna<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iona<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Account<span class=\"_ _0\"></span>ing <span class=\"_ _1\"></span>Standa<span class=\"_ _0\"></span>rds <span class=\"_ _1\"></span>Board (IAS<span class=\"_ _b\"></span>B)<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>en di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>EU zij<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>goedgek<span class=\"_ _b\"></span>eurd <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>binn<span class=\"_ _0\"></span>en de EU van k<span class=\"_ _b\"></span>racht <span class=\"_ _1\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn. 6.5.2.2<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Consolida<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iekring De term \u2018g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep\u2019 ve<span class=\"_ _b\"></span>rwijst naar Iep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff2 ls5\">nv<span class=\"ls0\"> en zijn doch<span class=\"_ _b\"></span>teronderne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ngen.<span class=\"_ _b\"></span>  </span></span>A. Integraal<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gecons<span class=\"_ _0\"></span>olideerde<span class=\"_ _b\"></span> participaties Naam Land 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Wijziging<span class=\"_ _b\"></span> (%) (%) t.o.v. vorig<span class=\"_ _b\"></span> boekjaar (%)<span class=\"ff3 fs1\"> </span>Voortgezette<span class=\"_ _b\"></span> bedrijfsactiv<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>teiten<span class=\"_ _0\"></span> Iep Invest nv<span class=\"_ _b\"></span> BE<span class=\"ls0\"> </span>100,00<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> - Accentis nv<span class=\"_ _0\"></span> BE<span class=\"ls0\"> </span>67,<span class=\"ls5\">25</span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Prope<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>y<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Interna<span class=\"_ _0\"></span>tional nv BE<span class=\"ls0\"> </span>67,25<span class=\"_ _b\"></span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Prope<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>y<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Overpel<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> nv BE<span class=\"ls0\"> </span>67,25<span class=\"_ _b\"></span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Ver<span class=\"_ _b\"></span>walt<span class=\"_ _1\"></span>ungs<span class=\"_ _b\"></span> GmbH DE<span class=\"_ _0\"></span><span class=\"ls0\"> </span>67,25<span class=\"_ _b\"></span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Deve<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>op<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent s.r.o<span class=\"_ _0\"></span>. [1] SLO - 66,99<span class=\"_ _b\"></span> -<span class=\"ls5\">66</span>,<span class=\"_ _1\"></span>99<span class=\"_ _b\"></span> Be\u00ebindigde be<span class=\"_ _b\"></span>drijfsac<span class=\"_ _0\"></span>tiviteiten SpaceChec<span class=\"_ _b\"></span>ker<span class=\"_ _1\"></span> nv [2<span class=\"_ _b\"></span>] BE<span class=\"ls0\"> </span>- 100,00<span class=\"_ _b\"></span> -100,00 [1] <span class=\"ls14\">Op <span class=\"_ _b\"></span><span class=\"ls0\">4 <span class=\"_ _b\"></span><span class=\"ls1\">nov<span class=\"_ _1\"></span><span class=\"ls0\">ember <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>22 werd <span class=\"_ _b\"></span>1<span class=\"_ _1\"></span>00% <span class=\"_ _b\"></span>van de <span class=\"_ _b\"></span>aan<span class=\"_ _1\"></span>delen <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>an de <span class=\"_ _b\"></span>inact<span class=\"_ _1\"></span>ieve vennoots<span class=\"_ _1\"></span>chap <span class=\"_ _b\"></span>Ac<span class=\"_ _1\"></span>centis<span class=\"_ _1\"></span> Development s.r.o., <span class=\"_ _b\"></span>een dochtervennoots<span class=\"_ _1\"></span>chap<span class=\"_ _1\"></span> </span></span></span></span>van Ac<span class=\"_ _1\"></span>centis<span class=\"_ _1\"></span> Property I<span class=\"_ _1\"></span>nternational nv<span class=\"_ _1\"></span>, v<span class=\"_ _1\"></span>erkocht. [2] Eind 2010 werd <span class=\"_ _b\"></span>bes<span class=\"_ _1\"></span>loten om de activiteiten per 30 <span class=\"_ _b\"></span>juni 2011 stop te <span class=\"_ _0\"></span>zetten. Voor 2<span class=\"_ _b\"></span>010 en volgende <span class=\"_ _b\"></span>boek<span class=\"_ _1\"></span>jar<span class=\"_ _1\"></span>en werd de <span class=\"_ _b\"></span>balans opgen<span class=\"_ _1\"></span>ome<span class=\"_ _1\"></span>n in de rubriek <span class=\"_ _1\"></span>be\u00ebindigde act<span class=\"_ _1\"></span>iviteit<span class=\"_ _1\"></span>en v<span class=\"_ _1\"></span>an het segm<span class=\"_ _1\"></span>ent Other. <span class=\"_ _1\"></span>Eind okt<span class=\"_ _1\"></span>ober 2022 w<span class=\"_ _1\"></span>erd de participatie <span class=\"_ _1\"></span>SpaceC<span class=\"_ _1\"></span>heck<span class=\"_ _1\"></span>er nv gedeconsolideerd als<span class=\"_ _e\"></span> gevolg v<span class=\"_ _1\"></span>an de f<span class=\"_ _1\"></span>inale sluit<span class=\"_ _1\"></span>ing van de <span class=\"_ _1\"></span>vereffening bij <span class=\"_ _1\"></span>vonnis <span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span>d. 18 <span class=\"_ _1\"></span>oktober 2022.<span class=\"fs1\"> </span>B. Participa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies<span class=\"_ _0\"></span> geconsolidee<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a ve<span class=\"_ _0\"></span>rmogens<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>utatie Naam Land Ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngs-20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Wijziging<span class=\"_ _b\"></span> nummer (%) (%) t.o.v. vorig<span class=\"_ _b\"></span> boekjaar (%)<span class=\"ff3 fs1\"> </span>Clubhotel <span class=\"_ _b\"></span>G<span class=\"_ _1\"></span>esellscha<span class=\"_ _b\"></span>ft <span class=\"_ _1\"></span>mbH<span class=\"_ _b\"></span> AT<span class=\"ls0\"> </span>FB133181f<span class=\"_ _b\"></span> 50,00<span class=\"_ _0\"></span> 50,00<span class=\"_ _0\"></span> - 6.5.2.3<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Rapporter<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsmunt De <span class=\"_\"> </span>bedr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jven<span class=\"_ _b\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span>g<span class=\"_ _b\"></span>roep <span class=\"_\"> </span>voe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>hun <span class=\"_\"> </span>boek<span class=\"_ _b\"></span>houding <span class=\"_\"> </span>in<span class=\"_ _b\"></span> <span class=\"_\"> </span>de <span class=\"_\"> </span>val<span class=\"_ _b\"></span>uta <span class=\"_\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>landen <span class=\"_ _11\"> </span>waa<span class=\"_ _0\"></span>rin <span class=\"_\"> </span>ze <span class=\"_ _11\"> </span>zijn <span class=\"_ _29\"> </span>opgerich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> geregistree<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. <span class=\"_ _14\"></span>De <span class=\"_ _16\"></span>geconso<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ideerde <span class=\"_ _14\"></span>jaar<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening <span class=\"_ _14\"></span>is <span class=\"_ _16\"></span>opges<span class=\"_ _b\"></span>tel<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>euro\u2019s, <span class=\"_ _16\"></span>de <span class=\"_ _e\"></span>f<span class=\"_ _1\"></span>unctione<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>en <span class=\"_ _16\"> </span>presenta<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>eva<span class=\"_ _b\"></span>lut<span class=\"_ _1\"></span>a <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> groep. 6.5.2.4<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Consolida<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieprincipes<span class=\"_ _0\"></span> De <span class=\"_ _b\"></span>bedrijven <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>groep <span class=\"_ _b\"></span>voeren <span class=\"_ _b\"></span>hun <span class=\"_ _b\"></span>boekhou<span class=\"_ _0\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenste<span class=\"_ _b\"></span>mming <span class=\"_ _b\"></span>met <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>wettelijke voorsch<span class=\"_ _b\"></span>riften v<span class=\"_ _b\"></span>an d<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>landen waarin <span class=\"_ _b\"></span>ze z<span class=\"_ _b\"></span>ijn <span class=\"_ _b\"></span>opgerich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>ger<span class=\"_ _1\"></span>eg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>streerd<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Er <span class=\"_ _b\"></span>zij<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> bep<span class=\"_ _0\"></span>aalde <span class=\"_ _b\"></span>aanpass<span class=\"_ _0\"></span>inge<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>enkelvoudige <span class=\"_ _b\"></span>jaarreken<span class=\"_ _b\"></span>ingen <span class=\"_ _b\"></span>geboekt om <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>geconso<span class=\"_ _b\"></span>lideerde <span class=\"_ _18\"> </span>jaarreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>te <span class=\"_ _18\"> </span>pr<span class=\"_ _1\"></span>esen<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>in <span class=\"_ _18\"> </span>overeen<span class=\"_ _0\"></span>stemming <span class=\"_ _18\"> </span>met <span class=\"_ _18\"> </span>IFRS<span class=\"_ _0\"></span>.<span class=\"_ _e\"></span> <span class=\"_ _1c\"> </span>De<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>boekho<span class=\"_ _b\"></span>udkundige verwerkingsp<span class=\"_ _0\"></span>rincipes<span class=\"_ _b\"></span> zi<span class=\"_ _1\"></span>jn con<span class=\"_ _0\"></span>sistent <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oegepas<span class=\"_ _0\"></span>t tijdens<span class=\"_ _b\"></span> de gehele <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>elev<span class=\"_ _0\"></span>ante pe<span class=\"_ _0\"></span>riode.<span class=\"_ _1\"></span> De <span class=\"_ _1\"></span>geconso<span class=\"_ _0\"></span>lideerde<span class=\"_ _b\"></span> j<span class=\"_ _1\"></span>aarrekening<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>werd<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>opgemaak<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>op basis van de historische<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>kostp<span class=\"_ _0\"></span>rijsmethod<span class=\"_ _0\"></span>e. Alle uitzonder<span class=\"_ _1\"></span>ing<span class=\"ls5\">en </span>op de histor<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche kos<span class=\"_ _b\"></span>tprijsmethode <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>toege<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _0\"></span>t in de hie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nav<span class=\"_ _b\"></span>olgende<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ringsregels. De <span class=\"_ _e\"></span>re\u00eble <span class=\"_ _e\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _e\"></span>activa<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>pass<span class=\"_ _b\"></span>iva <span class=\"_ _14\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>niet <span class=\"_ _e\"></span>materieel <span class=\"_ _e\"></span>verschil<span class=\"_ _0\"></span>lend<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>nominale<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>tenzij anders ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>meld.<span class=\"_ _b\"></span>  De groep heef<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r de presenta<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie van de kas<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>roomtabe<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>gekozen<span class=\"_ _b\"></span> voor de indi<span class=\"_ _b\"></span>recte methode. De <span class=\"_ _13\"> </span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>rr<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>is<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>opgesteld<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>gecons<span class=\"_ _0\"></span>olideerde<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>bas<span class=\"_ _0\"></span>is. <span class=\"_ _13\"> </span>Bedr<span class=\"_ _0\"></span>ijfsentitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _13\"> </span>die <span class=\"_ _13\"> </span>voldoen <span class=\"_ _13\"> </span>aan<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>de<span class=\"_ _b\"></span>finitie <span class=\"_ _13\"> </span>van dochteronde<span class=\"_ _b\"></span>rneming <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>uiteengeze<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>F<span class=\"_ _0\"></span>RS <span class=\"_ _e\"></span>10 <span class=\"_ _1\"></span>\u2018Geconsol<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>deerde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _1\"></span>staten\u2019 <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>die <span class=\"_ _e\"></span>deel<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>uitmaken <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de groep <span class=\"_ _e\"></span>zijn <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>geconsol<span class=\"_ _b\"></span>ideerde <span class=\"_ _e\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>rr<span class=\"_ _1\"></span>ekening <span class=\"_ _14\"></span>vana<span class=\"_ _b\"></span>f <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>datum <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>zeggenscha<span class=\"_ _b\"></span>p <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _14\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gegaan<span class=\"_ _b\"></span> naar de bed<span class=\"_ _b\"></span>rij<span class=\"_ _1\"></span>veng<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep<span class=\"_ _b\"></span> I<span class=\"_ _1\"></span>ep<span class=\"_ _0\"></span> Invest <span class=\"ls5\">nv</span>, en wo<span class=\"_ _b\"></span>rden niet <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>anger<span class=\"_ _0\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _b\"></span>econsolideerde jaa<span class=\"_ _b\"></span>rrekening opg<span class=\"_ _0\"></span>enomen<span class=\"_ _b\"></span> vanaf de datum waarop<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>zeggens<span class=\"_ _b\"></span>chap eindigt. Zeggenschap<span class=\"_ _b\"></span> is <span class=\"_ _1\"></span>de macht hebb<span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>over <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>it, de <span class=\"_ _1\"></span>rech<span class=\"_ _0\"></span>ten hebben op de variabele <span class=\"_ _b\"></span>inkomsten u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t hoo<span class=\"_ _b\"></span>fde van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rokkenhe<span class=\"_ _b\"></span>id bij de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>entite<span class=\"_ _b\"></span>it en over<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>mogelijkheid<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>beschikken<span class=\"_ _b\"></span> de mach<span class=\"_ _b\"></span>t over de e<span class=\"_ _0\"></span>ntite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>gebruiken <span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>m de<span class=\"_ _b\"></span> hoogte<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span> var<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>abele<span class=\"_ _b\"></span> inko<span class=\"_ _0\"></span>msten <span class=\"_ _b\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>be\u00efnvloeden. <span class=\"_ _b\"></span>Saldi <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>transac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies <span class=\"_ _b\"></span>binnen <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> groep zijn <span class=\"_ _e\"></span>ge\u00eblim<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>neerd <span class=\"_ _1\"></span>bij <span class=\"_ _1\"></span>consolidatie<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>met <span class=\"_ _e\"></span>inbeg<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ip <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>niet<span class=\"_ _1\"></span>-gereal<span class=\"_ _0\"></span>iseerde<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>winsten <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liezen, t<span class=\"_ _1\"></span>enzij <span class=\"_ _1\"></span>niet<span class=\"_ _1\"></span>-gereal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>seerde<span class=\"_ _b\"></span> verliezen nie<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ecuperee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d kun<span class=\"_ _0\"></span>nen wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. De groep past<span class=\"_ _b\"></span> de volgende <span class=\"_ _b\"></span>met<span class=\"_ _1\"></span>hodes<span class=\"_ _b\"></span> toe voor de cons<span class=\"_ _b\"></span>olidatie van<span class=\"_ _b\"></span> zijn rekeningen<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> A. Integrale<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>consolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e Integrale <span class=\"_ _b\"></span>conso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie <span class=\"_ _b\"></span>wordt <span class=\"_ _9\"></span>toegepast <span class=\"_ _b\"></span>voor<span class=\"_ _b\"></span> die<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>vennootschappen<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>w<span class=\"_ _b\"></span>aar<span class=\"_ _1\"></span>in <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>derhe<span class=\"_ _0\"></span>id <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>stemrech<span class=\"_ _b\"></span>ten van <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _e\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _e\"></span>bezi<span class=\"_ _0\"></span>t, <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>waarover<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>groe<span class=\"_ _0\"></span>p <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>juridische <span class=\"_ _1\"></span>of f<span class=\"_ _1\"></span>eitelijke <span class=\"_ _1\"></span>con<span class=\"_ _0\"></span>trole<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>bezit.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Bij <span class=\"_ _e\"></span>dit<span class=\"_ _1\"></span> soort <span class=\"_ _15\"> </span>consol<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>datie <span class=\"_ _16\"></span>worden <span class=\"_ _14\"></span>alle <span class=\"_ _15\"> </span>activa <span class=\"_ _14\"></span>en <span class=\"_ _15\"> </span>passiva <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _15\"> </span>betrokke<span class=\"_ _b\"></span>n <span class=\"_ _15\"> </span>dochteronde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nem<span class=\"_ _0\"></span>ing <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>rekeningen <span class=\"_ _16\"> </span>van <span class=\"_ _15\"> </span>de<span class=\"_ _b\"></span> moedermaatsch<span class=\"_ _b\"></span>appij <span class=\"_\"> </span>o<span class=\"_ _b\"></span>pgenomen <span class=\"_ _11\"> </span>ter <span class=\"_ _11\"> </span>vervang<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>inventa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iswaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _11\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>deelne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>. <span class=\"_\"> </span>In <span class=\"_\"> </span>vo<span class=\"_ _0\"></span>orko<span class=\"_ _0\"></span>mende gevallen leidt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>deze met<span class=\"_ _1\"></span>hode<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>ot het <span class=\"_ _1\"></span>vasts<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellen <span class=\"_ _1\"></span>van een consolida<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieversch<span class=\"_ _0\"></span>il en <span class=\"_ _1\"></span>tot het erkennen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>aandeel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _23\"> </span>belangen<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>van <span class=\"_ _23\"> </span>derden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>Op<span class=\"_ _b\"></span> <span class=\"_ _2b\"> </span>dezelfde<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>wijze <span class=\"_ _23\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _22\"> </span>de <span class=\"_ _23\"> </span>posten<span class=\"_ _b\"></span> <span class=\"_ _2b\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>resultaten<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _2b\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>de dochteronde<span class=\"_ _b\"></span>rnemingen <span class=\"_ _1\"></span>opgeteld<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>bij <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>moede<span class=\"_ _0\"></span>rmaatschap<span class=\"_ _b\"></span>pij <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>wordt <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat <span class=\"_ _1\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _1\"></span>boekjaa<span class=\"_ _0\"></span>r <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de gecons<span class=\"_ _0\"></span>olideerde ondernemingen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>opgedee<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de moedermaatschappi<span class=\"_ _b\"></span>j <span class=\"_ _e\"></span>en het <span class=\"_ _1\"></span>aandeel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van derden.<span class=\"_ _0\"></span> De <span class=\"_ _11\"> </span>onderlinge<span class=\"_ _b\"></span> <span class=\"_\"> </span>reken<span class=\"_ _b\"></span>ingen <span class=\"_ _11\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>ver<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>wo<span class=\"_ _b\"></span>rden <span class=\"_ _11\"> </span>weggelaten<span class=\"_ _b\"></span> <span class=\"_\"> </span>i<span class=\"_ _b\"></span>n <span class=\"_\"> </span>de <span class=\"_ _10\"> </span>consolidat<span class=\"_ _b\"></span>ie. <span class=\"_\"> </span>Indien<span class=\"_ _b\"></span> <span class=\"_\"> </span>e<span class=\"_ _0\"></span>en <span class=\"_ _11\"> </span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _11\"> </span>b<span class=\"_ _b\"></span>ij overname <span class=\"_ _b\"></span>vo<span class=\"_ _0\"></span>ldoet <span class=\"_ _b\"></span>aan de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>criteria <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>als <span class=\"_ _b\"></span>aangehouden <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r v<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rkoop<span class=\"_ _b\"></span> te <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>geclass<span class=\"_ _b\"></span>ificeerd <span class=\"_ _b\"></span>ove<span class=\"_ _0\"></span>reenkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ig <span class=\"_ _b\"></span>IFRS<span class=\"_ _1\"></span> <span class=\"ls5\">5 </span>\u2018Vaste <span class=\"_ _b\"></span>act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va <span class=\"_ _b\"></span>aangehoud<span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>verkoop <span class=\"_ _b\"></span>en<span class=\"_ _b\"></span> b<span class=\"_ _0\"></span>e\u00eb<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ndigde<span class=\"_ _b\"></span> b<span class=\"_ _0\"></span>edrij<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>sactiviteiten\u2019<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>ze <span class=\"_ _b\"></span>vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gens <span class=\"_ _b\"></span>deze<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>andaa<span class=\"_ _b\"></span>rd <span class=\"_ _b\"></span>verwerk<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>B. Vermoge<span class=\"_ _0\"></span>nsmu<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atie <span class=\"_ _0\"></span>(<span class=\"ff8\">equity method<span class=\"_ _b\"></span><span class=\"ff2 ls7\">) <span class=\"ls0\"> </span></span></span>Deze <span class=\"_ _10\"> </span>methode <span class=\"_ _15\"> </span>w<span class=\"_ _1\"></span>ordt<span class=\"_ _b\"></span> <span class=\"_\"> </span>toegepa<span class=\"_ _b\"></span>st <span class=\"_ _10\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>gevallen<span class=\"_ _b\"></span> <span class=\"_\"> </span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>nie<span class=\"_ _b\"></span>t <span class=\"_\"> </span>be<span class=\"_ _b\"></span>ant<span class=\"_ _1\"></span>wo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_\"> </span>aan <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>c<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>teria <span class=\"_ _10\"> </span>die <span class=\"_ _11\"> </span>ge<span class=\"_ _b\"></span>lden <span class=\"_ _11\"> </span>voor<span class=\"_ _b\"></span> <span class=\"_\"> </span>in<span class=\"_ _0\"></span>tegrale<span class=\"_ _b\"></span> consolidat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e. <span class=\"_ _e\"></span>Ze <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>toegepast<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>vennootschapp<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarin <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>conso<span class=\"_ _b\"></span>lidatie <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _e\"></span>onderne<span class=\"_ _0\"></span>ming <span class=\"_ _e\"></span>een participatie<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>heeft <span class=\"_\"> </span>en<span class=\"_ _0\"></span> <span class=\"_\"> </span>op <span class=\"_\"> </span>het <span class=\"_\"> </span>behee<span class=\"_ _b\"></span>r <span class=\"_\"> </span>waarvan<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>z<span class=\"_ _1\"></span>e <span class=\"_\"> </span>een <span class=\"_\"> </span>beduiden<span class=\"_ _b\"></span>de <span class=\"_ _29\"> </span>inv<span class=\"_ _0\"></span>loed <span class=\"_\"> </span>heeft<span class=\"_ _0\"></span>. <span class=\"_\"> </span>De <span class=\"_\"> </span>activa<span class=\"_ _0\"></span> <span class=\"_\"> </span>en <span class=\"_\"> </span>passiva<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>van<span class=\"_ _0\"></span> <span class=\"_\"> </span>de ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _15\"> </span>waarop <span class=\"_ _15\"> </span>de <span class=\"_ _16\"> </span>vermogensmu<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atie <span class=\"_ _15\"> </span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>oegepas<span class=\"_ _b\"></span>t, <span class=\"_ _15\"> </span>word<span class=\"_ _b\"></span>en <span class=\"_ _10\"> </span>niet <span class=\"_ _15\"> </span>in <span class=\"_ _10\"> </span>elke <span class=\"_ _16\"></span>rubriek <span class=\"_ _15\"> </span>van <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>geconso<span class=\"_ _b\"></span>lideerd overzicht <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _b\"></span>positie <span class=\"ff6\">opg<span class=\"_ _b\"></span>enomen,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>maar de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> \u2018dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>nemingen<span class=\"_ _b\"></span>\u2019 van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span><span class=\"ff2\">solide<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende <span class=\"_ _b\"></span>maatschapp<span class=\"_ _b\"></span>ij </span></span>wordt <span class=\"_ _16\"> </span>herwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>geconso<span class=\"_ _b\"></span>lideerde <span class=\"_ _14\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>staten, <span class=\"_ _16\"></span>zodanig<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>dat <span class=\"_ _15\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_ _16\"></span>aandeel<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_ _15\"> </span>eigen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>vermogen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>de ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>estie in <span class=\"_ _1\"></span>aanme<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>king <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _1\"></span>genomen<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span> <span class=\"_ _1\"></span>Het <span class=\"_ _1\"></span>gec<span class=\"_ _b\"></span>onsolideerd <span class=\"_ _1\"></span>totaal<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>esultaat <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>meldt<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>plaats<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _16\"> </span>ontvangen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>dividenden<span class=\"_ _b\"></span>, <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>aandee<span class=\"_ _b\"></span>l <span class=\"_ _16\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _14\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>gereal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>seerde<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>esultaten<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>vennootsch<span class=\"_ _0\"></span>ap<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>waarop<span class=\"_ _b\"></span> vermogens<span class=\"_ _b\"></span>mut<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie wordt <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oegepast<span class=\"_ _b\"></span>. 6.5.2.5<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Nieuwe en gew<span class=\"_ _b\"></span>ijzigde S<span class=\"_ _0\"></span>tandaarden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en Inte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>retatie toegepast doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de groep<span class=\"_ _b\"></span> De groep heef<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>gedu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> huidige boe<span class=\"_ _0\"></span>k<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aar alle nieuwe en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>herz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ene Stand<span class=\"_ _0\"></span>aarden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en Inte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>pretaties<span class=\"_ _0\"></span>, uitgevaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>digd<span class=\"_ _b\"></span> door <span class=\"_ _15\"> </span><span class=\"ls5\">de</span> <span class=\"_ _15\"> </span>I<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>ternat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>onal<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>Accounting <span class=\"_ _15\"> </span>Standa<span class=\"_ _b\"></span>rds <span class=\"_ _15\"> </span>Board <span class=\"_ _16\"> </span>(IASB) <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>het<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>I<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>ternationa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Financia<span class=\"_ _b\"></span>l <span class=\"_ _15\"> </span>Reporting <span class=\"_ _15\"> </span>Interp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>etat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ons Committee<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>(IFRIC)<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de IASB, <span class=\"_ _e\"></span>zoals<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>ondersch<span class=\"_ _b\"></span>reven <span class=\"_ _1\"></span>door <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Europ<span class=\"_ _b\"></span>ese <span class=\"_ _e\"></span>Unie, <span class=\"_ _e\"></span><span class=\"ls5\">di</span>e r<span class=\"_ _1\"></span>elevan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn <span class=\"_ _1\"></span>voor <span class=\"_ _1\"></span>zijn <span class=\"_ _1\"></span>activi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten en <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>kracht <span class=\"_ _e\"></span>zijn <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aar <span class=\"_ _e\"></span>dat <span class=\"_ _e\"></span>start<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>1 <span class=\"_ _e\"></span>januari <span class=\"_ _e\"></span>20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>2, <span class=\"_ _e\"></span>toegepast<span class=\"_ _0\"></span>. <span class=\"_ _e\"></span>De <span class=\"_ _e\"></span>groep <span class=\"_ _e\"></span>heeft<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>geen <span class=\"_ _e\"></span>nieuwe <span class=\"_ _1\"></span>IFRS<span class=\"_ _1\"></span>-richtlijnen <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oegepas<span class=\"_ _b\"></span>t die nog niet van krach<span class=\"_ _b\"></span>t waren in 2022.<span class=\"_ _b\"></span> De <span class=\"_ _e\"></span>volgende <span class=\"_ _1\"></span>nieuwe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>herziene <span class=\"_ _1\"></span>Standaa<span class=\"_ _0\"></span>rden <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Interp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>etaties<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>uitgevaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>digd <span class=\"_ _1\"></span>door <span class=\"_ _e\"></span><span class=\"ls5\">de</span> <span class=\"_ _e\"></span>IASB <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>IFRIC <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>zoals onderschreven<span class=\"_ _b\"></span> door de Eu<span class=\"_ _0\"></span>ropese Un<span class=\"_ _0\"></span>ie, zijn van krach<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> het hu<span class=\"_ _b\"></span>idige boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>: \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>FRS 16 Lease<span class=\"_ _0\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>ten: huurconcess<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in verband<span class=\"_ _b\"></span> met COVID-<span class=\"_ _1\"></span>19 na 30<span class=\"_ _b\"></span> juni 2021 <span class=\"ff6\">\u2013</span> Aanpass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>AS 16 Ma<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eri\u00eble<span class=\"_ _0\"></span> vaste act<span class=\"_ _b\"></span>iva: inkomsten ve<span class=\"_ _b\"></span>rkr<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> voor het beoog<span class=\"_ _b\"></span>de gebru<span class=\"_ _0\"></span>ik <span class=\"_ _e\"></span><span class=\"ff6\">\u2013</span> Aanp<span class=\"_ _0\"></span>assingen<span class=\"_ _b\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>AS <span class=\"_ _1\"></span>37 <span class=\"_ _1\"></span>Voorzieningen<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>voorwaarde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke <span class=\"_ _1\"></span>verplich<span class=\"_ _0\"></span>tingen <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>waar<span class=\"_ _b\"></span>delij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>activa<span class=\"_ _0\"></span>: <span class=\"_ _1\"></span>verlieslatende<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>kost </span></span>om het cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ac<span class=\"_ _0\"></span>t na te leven <span class=\"ff6\">\u2013</span> Aanpa<span class=\"_ _0\"></span>ssing<span class=\"ls5\">en<span class=\"_ _b\"></span><span class=\"ls0\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>FRS 3 Bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfsco<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bina<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies: <span class=\"_ _0\"></span>referenties naa<span class=\"_ _b\"></span>r het concep<span class=\"_ _b\"></span>tueel raam<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span><span class=\"ff6\">\u2013</span> Aanpassinge<span class=\"_ _0\"></span>n </span></span>Hun <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>oepassing<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>heeft <span class=\"_ _14\"></span>n<span class=\"_ _0\"></span>iet <span class=\"_ _e\"></span>geleid<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t <span class=\"_ _14\"></span>belang<span class=\"_ _b\"></span>rij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>wijzigingen <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>grondslagen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _e\"></span>financi\u00eble <span class=\"_ _e\"></span>verslagge<span class=\"_ _0\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de groep. 6.5.2.6<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Standaarden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en Inte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>retaties uitgevaa<span class=\"_ _b\"></span>rdigd m<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> nog nie<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kracht voor<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huid<span class=\"_ _0\"></span>ig boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aar De <span class=\"_ _15\"> </span>groep <span class=\"_ _15\"> </span>hee<span class=\"_ _0\"></span>ft <span class=\"_ _15\"> </span>ervoor <span class=\"_ _15\"> </span>gekozen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>om <span class=\"_ _15\"> </span>de <span class=\"_ _16\"> </span>volgende <span class=\"_ _15\"> </span>nieuwe<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Standa<span class=\"_ _b\"></span>arden, <span class=\"_ _15\"> </span>Interpreta<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies <span class=\"_ _15\"> </span>en <span class=\"_ _16\"> </span>Wijzigingen <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ie <span class=\"_ _15\"> </span>nog <span class=\"_ _15\"> </span>niet verplicht wa<span class=\"_ _0\"></span>ren voor<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>31 dece<span class=\"_ _b\"></span>mber 2022, niet v<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oegtijd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>g toe <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e pass<span class=\"_ _b\"></span>en: <span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>FRS 17 Ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zeker<span class=\"_ _0\"></span>ingscont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acten (toepas<span class=\"_ _0\"></span>baar voo<span class=\"_ _b\"></span>r de boekjaren<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>va<span class=\"_ _b\"></span>naf <span class=\"_ _1\"></span>1 janua<span class=\"_ _b\"></span>ri <span class=\"_ _1\"></span>2023) </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>FRS 17 Verzekeringscon<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en: initi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>toepassing<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van IFRS <span class=\"_ _1\"></span>17 en IFRS<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>9, vergelijkend<span class=\"_ _0\"></span>e info <span class=\"_ _14\"></span><span class=\"ff6\">\u2013<span class=\"_ _b\"></span><span class=\"ff2\"> <span class=\"_ _e\"></span>Aanpassinge<span class=\"_ _b\"></span>n </span></span></span></span>(toepasbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> voo<span class=\"_ _0\"></span>r boekjaren<span class=\"_ _b\"></span> vanaf 1 januar<span class=\"_ _b\"></span>i <span class=\"_ _1\"></span>2023) \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>AS <span class=\"_ _e\"></span>1 <span class=\"_ _e\"></span>Presentat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>jaarrekening<span class=\"_ _0\"></span>: <span class=\"_ _e\"></span>classificatie <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>verplicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>gen <span class=\"_ _14\"></span>kortlopen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>of <span class=\"_ _e\"></span>langlopend<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _e\"></span>langlopen<span class=\"_ _0\"></span>de </span></span>verplichtingen<span class=\"_ _b\"></span> met convenanten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ff6\">\u2013</span> Aanpassingen<span class=\"_ _b\"></span> (toepasbaar voo<span class=\"_ _b\"></span>r de boekjaren<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vanaf 1<span class=\"_ _0\"></span> januari 2024<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> maar<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>nog niet goedgekeu<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>b<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nnen de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EU) \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>AS 1 Presen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atie van de jaa<span class=\"_ _b\"></span>rrekening en IFRS practice state<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>2: <span class=\"_ _1\"></span>toelicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng van g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ondslagen voo<span class=\"_ _b\"></span>r financi\u00eble </span></span>verslaggeving<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ff6\">\u2013</span> Aanpass<span class=\"_ _b\"></span>ingen (toepasbaa<span class=\"_ _b\"></span>r voor de boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ren vana<span class=\"_ _0\"></span>f 1 janua<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i 2023) \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>AS <span class=\"_ _16\"></span>8 <span class=\"_ _14\"></span>Grondslage<span class=\"_ _b\"></span>n <span class=\"_ _16\"> </span>voor <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _14\"></span>verslaggev<span class=\"_ _b\"></span>ing, <span class=\"_ _16\"> </span>scha<span class=\"_ _0\"></span>ttingswijzig<span class=\"_ _b\"></span>ingen <span class=\"_ _14\"></span>en <span class=\"_ _16\"> </span>fouten: <span class=\"_ _16\"></span>de<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>initie <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>schattingen <span class=\"_ _10\"> </span><span class=\"ff6\">\u2013<span class=\"_ _b\"></span><span class=\"ff2\"> </span></span></span></span>Aanpass<span class=\"_ _0\"></span>ingen (toepasb<span class=\"_ _0\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> voor de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>boekja<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en vana<span class=\"_ _b\"></span>f <span class=\"_ _1\"></span>1 janua<span class=\"_ _b\"></span>ri 2023<span class=\"_ _1\"></span>) \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>AS12 <span class=\"_ _e\"></span>Winstbelast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen:<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Uitgestelde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>met <span class=\"_ _14\"></span>bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekking<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>tot <span class=\"_ _16\"></span>activa<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _14\"></span>passiva<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>die<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>voortvloeien<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>uit <span class=\"_ _14\"></span>\u00e9\u00e9n<span class=\"_ _b\"></span> </span></span>enkele transac<span class=\"_ _b\"></span>tie (toepasbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de boekja<span class=\"_ _b\"></span>ren vanaf 1<span class=\"_ _0\"></span> januari<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>20<span class=\"_ _0\"></span>23<span class=\"_ _1\"></span>) \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">I<span class=\"_ _1\"></span>FRS <span class=\"_ _1\"></span>16 Leaseovereenkoms<span class=\"_ _b\"></span>ten: <span class=\"_ _1\"></span>leaseverp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing in <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>sale and <span class=\"_ _1\"></span>leaseba<span class=\"_ _b\"></span>ck <span class=\"_ _14\"></span><span class=\"ff6\">\u2013</span> <span class=\"_ _1\"></span>Aanpassingen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>(toepasba<span class=\"_ _b\"></span>ar <span class=\"_ _1\"></span>voor </span></span>de boekjaren<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vanaf<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>1 januar<span class=\"_ _b\"></span>i <span class=\"_ _1\"></span>2024<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> maa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>nog<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>niet goedge<span class=\"_ _0\"></span>keurd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>binne<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>de EU<span class=\"_ _1\"></span>) De <span class=\"_ _10\"> </span>bovenver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>elde<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>nieuwe <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>herziende <span class=\"_ _16\"> </span>St<span class=\"_ _1\"></span>andaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>en <span class=\"_ _15\"> </span>Int<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rpr<span class=\"_ _0\"></span>etaties, <span class=\"_ _10\"> </span>die <span class=\"_ _10\"> </span>niet <span class=\"_ _15\"> </span>in <span class=\"_ _10\"> </span>deze <span class=\"_ _10\"> </span>j<span class=\"_ _e\"></span>aarrekening<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>toegepas<span class=\"_ _b\"></span>t werden, zul<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>moede<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk een <span class=\"_ _0\"></span>minima<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e impac<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>hebben<span class=\"_ _b\"></span> op de vol<span class=\"_ _b\"></span>gende boekjaren<span class=\"_ _1\"></span>. 6.5.2.7<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Waarderings<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>egels A<span class=\"ls3\">. </span>Bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfsco<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bina<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies - Goodw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ll (i) Bedrijfsco<span class=\"_ _b\"></span>mbinaties De <span class=\"_ _e\"></span>gecons<span class=\"_ _0\"></span>olideerde <span class=\"_ _1\"></span>jaarreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>bevat <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aten <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>bedrijfsc<span class=\"_ _b\"></span>ombinaties <span class=\"_ _e\"></span>volgens <span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>namemethod<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>. <span class=\"_ _e\"></span>In <span class=\"_ _15\"> </span>het gecons<span class=\"_ _0\"></span>olideerd <span class=\"_ _29\"> </span>ove<span class=\"_ _0\"></span>rzicht <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _29\"> </span>financi\u00eble <span class=\"_\"> </span>pos<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> <span class=\"_\"> </span>worden <span class=\"_\"> </span>de <span class=\"_\"> </span>identificee<span class=\"_ _0\"></span>rbare <span class=\"_\"> </span>activa, <span class=\"_\"> </span>de <span class=\"_\"> </span>verplichtingen <span class=\"_\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_\"> </span>de voorwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>delijke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verp<span class=\"_ _0\"></span>lichtingen<span class=\"_ _b\"></span> van de overgeno<span class=\"_ _b\"></span>men par<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ij<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opgenom<span class=\"_ _b\"></span>en t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> re\u00eble <span class=\"_ _b\"></span>waarde op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nameda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>De resultaten van de<span class=\"_ _b\"></span> overgenomen act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>vitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en worden opg<span class=\"_ _0\"></span>eno<span class=\"_ _b\"></span>men i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de geconsolidee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de resulta<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en vanaf<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de datum da<span class=\"_ _b\"></span>t de <span class=\"_ _1\"></span>controle werd<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>verworven<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>Voor <span class=\"_ _1\"></span>een bedrijfsco<span class=\"_ _0\"></span>mbinatie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e in f<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>tot <span class=\"_ _1\"></span>stand<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>komt, wordt <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>goodw<span class=\"_ _b\"></span>il<span class=\"_ _1\"></span>l berekend op de <span class=\"_ _14\"></span>verhoging <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>belang. <span class=\"_ _e\"></span>De <span class=\"_ _16\"> </span>invloed <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>wijziging <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>werkelijke <span class=\"_ _e\"></span>waarde <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>belang <span class=\"_ _16\"></span>dat <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>roep voordien aanh<span class=\"_ _b\"></span>iel<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> word<span class=\"_ _0\"></span>t niet ver<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> via goodw<span class=\"_ _b\"></span>ill.  (ii) Goodw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ll Goodwill<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _14\"></span>bedrag <span class=\"_ _e\"></span>waarmee <span class=\"_ _14\"></span>de <span class=\"_ _16\"> </span>verkrijg<span class=\"_ _b\"></span>ingsprijs <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>ove<span class=\"_ _b\"></span>rgenomen <span class=\"_ _14\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neming<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van <span class=\"_ _14\"></span>het groepsbelang<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ove<span class=\"_ _0\"></span>rgenomen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>dentificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>activa,<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verplichti<span class=\"_ _b\"></span>ngen <span class=\"_ _14\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>voorwa<span class=\"_ _0\"></span>ardeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verplichtingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>deze ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>overschrijdt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>acquisitieda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um. <span class=\"_ _1\"></span>De <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>krijg<span class=\"_ _0\"></span>ingsprij<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>omva<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>re\u00eble waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>identificeerba<span class=\"_ _b\"></span>re activa, <span class=\"_ _15\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onders<span class=\"_ _0\"></span>telde <span class=\"_ _15\"> </span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>uitgegeven <span class=\"_ _16\"> </span>eigenver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>og<span class=\"_ _b\"></span>ensinstr<span class=\"_ _1\"></span>u<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _0\"></span>. <span class=\"_ _15\"> </span>Good<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ill <span class=\"_ _16\"> </span>wordt <span class=\"_ _15\"> </span>geactivee<span class=\"_ _0\"></span>rd <span class=\"_ _15\"> </span>als immate<span class=\"_ _0\"></span>rieel <span class=\"_ _13\"> </span>vast <span class=\"_ _13\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ief <span class=\"_ _13\"> </span>en <span class=\"_ _12\"> </span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _13\"> </span>ten <span class=\"_ _13\"> </span>opz<span class=\"_ _b\"></span>ichte <span class=\"_ _13\"> </span>van <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>boekwaarde<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>wo<span class=\"_ _b\"></span>rden <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>w<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ns<span class=\"_ _e\"></span>t-<span class=\"ls5\">en</span>-verliesrekening<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>geb<span class=\"_ _0\"></span>oekt<span class=\"_ _b\"></span>. <span class=\"_ _18\"> </span>He<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>b<span class=\"_ _0\"></span>ed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>waa<span class=\"_ _b\"></span>rmee <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>waa<span class=\"_ _0\"></span>rde <span class=\"_ _13\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>het <span class=\"_ _13\"> </span>groepsbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>in <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>overgeno<span class=\"_ _b\"></span>men identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare <span class=\"_ _10\"> </span>activa<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>v<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>waardel<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rde <span class=\"_ _10\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>v<span class=\"_ _b\"></span>erkrijgings<span class=\"_ _b\"></span>prijs overschrijdt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wordt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>integraa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>t-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verwerk<span class=\"_ _b\"></span>t. B. Immate<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva Uitgaven<span class=\"_ _0\"></span> die bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hebben op<span class=\"_ _b\"></span> verworven<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>octrooien<span class=\"_ _b\"></span> en licentie<span class=\"_ _b\"></span>s w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geact<span class=\"_ _0\"></span>iveerd en <span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>nea<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>r afgesch<span class=\"_ _b\"></span>reven over de <span class=\"_ _b\"></span>gebruiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>die <span class=\"_ _0\"></span>oc<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rooien, <span class=\"_ _b\"></span>hande<span class=\"_ _b\"></span>lsmerken <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>licenties<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>nooit <span class=\"_ _b\"></span>over <span class=\"_ _b\"></span>meer <span class=\"_ _b\"></span>da<span class=\"_ _1\"></span>n 2<span class=\"_ _b\"></span>0 jaa<span class=\"_ _b\"></span>r.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Er <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>beoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deeld<span class=\"_ _b\"></span> of <span class=\"_ _1c\"> </span>dez<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>activa<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>een <span class=\"_ _18\"> </span>bijzonde<span class=\"_ _b\"></span>re <span class=\"_ _18\"> </span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _0\"></span>ring <span class=\"_ _18\"> </span>hebben<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>ondergaan <span class=\"_ _18\"> </span>telkens <span class=\"_ _18\"> </span>wannee<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>gebe<span class=\"_ _b\"></span>urtenissen <span class=\"_ _18\"> </span>of verandering<span class=\"_ _0\"></span>en <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>omstandigh<span class=\"_ _0\"></span>eden<span class=\"_ _b\"></span> <span class=\"_\"> </span>aangeven<span class=\"_ _b\"></span> <span class=\"_\"> </span>dat <span class=\"_ _11\"> </span>hun<span class=\"_ _b\"></span> <span class=\"_\"> </span>boekwaa<span class=\"_ _b\"></span>rde <span class=\"_\"> </span>missc<span class=\"_ _0\"></span>hien<span class=\"_ _b\"></span> <span class=\"_\"> </span>niet <span class=\"_ _11\"> </span>kan <span class=\"_ _11\"> </span>worden<span class=\"_ _0\"></span> <span class=\"_\"> </span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ealisee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. <span class=\"_ _11\"> </span>De afschrijving <span class=\"_ _0\"></span>van <span class=\"_ _b\"></span>immateri\u00eble <span class=\"_ _b\"></span>vaste ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva wo<span class=\"_ _b\"></span>rdt opge<span class=\"_ _0\"></span>nomen <span class=\"_ _b\"></span>in de <span class=\"_ _b\"></span>rubriek <span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>schrijvingen <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _b\"></span>van de winst-<span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span>. C. Vastgoedbe<span class=\"_ _0\"></span>legg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>tegen <span class=\"_ _14\"></span>histo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ische <span class=\"_ _e\"></span>kostprijs <span class=\"_ _e\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _14\"></span>onder <span class=\"_ _e\"></span>materi\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _14\"></span>activa.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Van <span class=\"_ _14\"></span>deze <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ege<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> wordt <span class=\"_ _11\"> </span>ech<span class=\"_ _b\"></span>ter <span class=\"_\"> </span>a<span class=\"_ _b\"></span>fgeweken<span class=\"_ _b\"></span> <span class=\"_\"> </span>ene<span class=\"_ _b\"></span>rzij<span class=\"_ _1\"></span>ds<span class=\"_ _b\"></span> <span class=\"_\"> </span>voo<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>vastgoed<span class=\"_ _0\"></span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eggingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>a<span class=\"_ _0\"></span>angehou<span class=\"_ _b\"></span>den <span class=\"_ _11\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>Accentis<span class=\"_ _b\"></span>, <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rvoor <span class=\"_ _11\"> </span>vo<span class=\"_ _b\"></span>lgens IAS 40 e<span class=\"_ _b\"></span>en opname <span class=\"_ _0\"></span>gebeu<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>tegen <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _b\"></span>waarde, en <span class=\"_ _b\"></span>anderzijds <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de vastgoed<span class=\"_ _b\"></span>beleggingen aang<span class=\"_ _b\"></span>ehouden<span class=\"_ _b\"></span> als act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va bestemd<span class=\"_ _b\"></span> <span class=\"_\"> </span>voor <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rkoop, <span class=\"_ _11\"> </span>waarvoo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>opname <span class=\"_\"> </span>gebeu<span class=\"_ _b\"></span>rt <span class=\"_ _11\"> </span>tegen <span class=\"_ _11\"> </span>bo<span class=\"_ _b\"></span>ekwaarde, <span class=\"_\"> </span>dan<span class=\"_ _b\"></span> <span class=\"_\"> </span>wel<span class=\"_ _b\"></span> <span class=\"_\"> </span>tegen<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_\"> </span>minus verkoopkos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en indien<span class=\"_ _b\"></span> deze waarde<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>age<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is dan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>boekwaa<span class=\"_ _b\"></span>rde.  Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> aangehouden doo<span class=\"_ _b\"></span>r Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s (i) Waa<span class=\"_ _0\"></span>rderingsme<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>hode<span class=\"_ _b\"></span> De va<span class=\"_ _0\"></span>stgoedbelegg<span class=\"_ _b\"></span>ingen en<span class=\"_ _b\"></span> gro<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e renova<span class=\"_ _b\"></span>tiewerken<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uitgevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d aan<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>vastgoedbeleggingen <span class=\"_ _9\"></span>w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> initieel <span class=\"_ _0\"></span>ge<span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d aan <span class=\"_ _15\"> </span>kostprijs<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>nadien<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd <span class=\"_ _15\"> </span>op <span class=\"_ _15\"> </span>bas<span class=\"_ _0\"></span>is <span class=\"_ _15\"> </span>van <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>e\u00eblewaa<span class=\"_ _b\"></span>rdemodel <span class=\"_ _16\"></span>(<span class=\"_ _e\"></span><span class=\"ff8\">fair <span class=\"_ _15\"> </span>value</span>). <span class=\"_ _16\"> </span>Ze <span class=\"_ _10\"> </span>vertegenwoo<span class=\"_ _b\"></span>rdigen <span class=\"_ _15\"> </span>de onroerende<span class=\"_ _b\"></span> goede<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> (terre<span class=\"_ _0\"></span>inen<span class=\"_ _b\"></span> en/of<span class=\"_ _b\"></span> gebouwen<span class=\"_ _b\"></span>) va<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> Accen<span class=\"_ _0\"></span>tis-<span class=\"_ _1\"></span>g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep<span class=\"_ _0\"></span> bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>emd<span class=\"_ _b\"></span> om <span class=\"_ _b\"></span>huurgelden<span class=\"_ _b\"></span> te<span class=\"_ _b\"></span> ontvangen<span class=\"_ _b\"></span> ee<span class=\"_ _b\"></span>rder dan ze zel<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> te geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiken<span class=\"_ _0\"></span> of te verkopen<span class=\"_ _b\"></span>. Vastgoed <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>gebouwd o<span class=\"_ _b\"></span>f on<span class=\"_ _0\"></span>twikkeld<span class=\"_ _b\"></span> voor<span class=\"_ _0\"></span> toeko<span class=\"_ _b\"></span>mstig ge<span class=\"_ _0\"></span>b<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uik <span class=\"_ _b\"></span>als v<span class=\"_ _0\"></span>astgoedbe<span class=\"_ _b\"></span>legging <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojectont<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>kkel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng) <span class=\"_ _b\"></span>wordt tevens opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ubriek <span class=\"_ _b\"></span>\u2018<span class=\"_ _1\"></span>Vastgoedbe<span class=\"_ _b\"></span>leggingen<span class=\"_ _b\"></span>\u2019<span class=\"_ _1\"></span> aan <span class=\"ff8\">f<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ir value<span class=\"ff2\">.<span class=\"_ _b\"></span> </span></span>Een <span class=\"_\"> </span>ex<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>ne<span class=\"_ _b\"></span> <span class=\"_\"> </span>onafhank<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span>ijke<span class=\"_ _b\"></span> <span class=\"_\"> </span>waarder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsdes<span class=\"_ _0\"></span>kundige<span class=\"_ _b\"></span> <span class=\"_\"> </span>met<span class=\"_ _b\"></span> <span class=\"_\"> </span>erkend<span class=\"_ _b\"></span>e <span class=\"_\"> </span>be<span class=\"_ _0\"></span>roepskwal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ficaties<span class=\"_ _b\"></span> <span class=\"_\"> </span>die<span class=\"_ _b\"></span> <span class=\"_\"> </span>beschikt <span class=\"_\"> </span>o<span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r <span class=\"_\"> </span>recen<span class=\"_ _0\"></span>te ervaring <span class=\"_ _10\"> </span>met <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>loca<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>catego<span class=\"_ _b\"></span>rie <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rderen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>vastg<span class=\"_ _b\"></span>oedbelegging<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>bepaal<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _10\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> portefeuille <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ins<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ens een<span class=\"_ _b\"></span>maal per jaar.<span class=\"_ _0\"></span>  De re\u00eble <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de is <span class=\"_ _1\"></span>gebasee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>marktwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dit is, <span class=\"_ _1\"></span>con<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>orm de definitie <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>re\u00eble waarde <span class=\"_ _1\"></span>vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gens IFRS 13, de gescha<span class=\"_ _0\"></span>tte p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs waa<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> een <span class=\"_ _b\"></span>regelmatige<span class=\"_ _b\"></span> transact<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e om<span class=\"_ _b\"></span> een <span class=\"_ _0\"></span>actief<span class=\"_ _b\"></span> te <span class=\"_ _b\"></span>verkopen <span class=\"_ _b\"></span>of een<span class=\"_ _0\"></span> verp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>chting <span class=\"_ _b\"></span>over <span class=\"_ _b\"></span>te dragen<span class=\"_ _b\"></span> zou plaatsvinden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>ussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>marktdeelnemers<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>ringsdatum i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>huidige <span class=\"_ _1\"></span>markto<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>andighede<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(dat <span class=\"_ _1\"></span>wil <span class=\"_ _1\"></span>zeggen een pr<span class=\"_ _1\"></span>ijs op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>verkoopma<span class=\"_ _b\"></span>rkt <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rderingsdatu<span class=\"_ _b\"></span>m <span class=\"_ _1\"></span>vanuit <span class=\"_ _1\"></span>het perspectie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>een marktdeelne<span class=\"_ _b\"></span>mer <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>het actief bezit of de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verschuld<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gd is)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Kosten<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _12\"> </span>herstellingen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>onde<span class=\"_ _b\"></span>rhoud <span class=\"_ _12\"> </span>van <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>vastgoed<span class=\"_ _0\"></span>bele<span class=\"_ _b\"></span>ggingen, <span class=\"_ _13\"> </span>alsook<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>eventue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>transactieko<span class=\"_ _0\"></span>sten<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>en<span class=\"_ _b\"></span> commissies<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aald<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>makelaars, <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gewoon<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gebracht<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>het <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esultaat<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>ogenblik<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _e\"></span>die kosten gemaak<span class=\"_ _b\"></span>t worden. (ii) Verantwoo<span class=\"_ _b\"></span>rdi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _0\"></span>toegepaste waa<span class=\"_ _b\"></span>rderingsme<span class=\"_ _0\"></span>thode De <span class=\"_ _14\"></span>schattingen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>worden <span class=\"_ _14\"></span>uitgevoe<span class=\"_ _b\"></span>rd <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>overeenste<span class=\"_ _b\"></span>mming <span class=\"_ _14\"></span>met <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>ric<span class=\"_ _b\"></span>ht<span class=\"_ _1\"></span>lijnen <span class=\"_ _14\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>13, <span class=\"_ _14\"></span>zijnde <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aan <span class=\"_ _14\"></span>f<span class=\"_ _14\"></span><span class=\"ff8\">air </span>value<span class=\"ff2\"> of re\u00eble waarde<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>De toegepa<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>e methode bes<span class=\"_ _b\"></span>taat erin om de mark<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de van een gebouw <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e bepalen doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de </span>kapitalisatie <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>huurinkomsten<span class=\"_ _b\"></span>, <span class=\"_ _14\"></span>w<span class=\"_ _1\"></span>aarb<span class=\"_ _0\"></span>ij <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>lopende <span class=\"_ _14\"></span>huurinko<span class=\"_ _b\"></span>msten <span class=\"_ _14\"></span>gekapitalisee<span class=\"_ _b\"></span>rd <span class=\"_ _14\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aan <span class=\"_ _16\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>marktconfo<span class=\"_ _b\"></span>rm rendemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _15\"> </span>Vervolgens<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>wordt <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>resulterende<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>kapitaal<span class=\"_ _b\"></span>waarde <span class=\"_ _15\"> </span>geco<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>rigeerd <span class=\"_ _16\"> </span>voor <span class=\"_ _16\"> </span>l<span class=\"_ _1\"></span>eegstand<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>datum<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>taxatie,<span class=\"_ _b\"></span> contractuee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>bepaa<span class=\"_ _b\"></span>lde <span class=\"_ _14\"></span>huurreduct<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es, <span class=\"_ _e\"></span>niet-recupereerba<span class=\"_ _b\"></span>re <span class=\"_ _14\"></span>kosten <span class=\"_ _e\"></span>en <span class=\"_ _14\"></span>onder- <span class=\"_ _e\"></span>of <span class=\"_ _14\"></span>overve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>huringen <span class=\"_ _e\"></span>t.o.v. <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>markthuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>, leidend <span class=\"_ _29\"> </span>tot<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>zogenaa<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>de <span class=\"_ _12\"> </span>invester<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngswaa<span class=\"_ _b\"></span>rde. <span class=\"_ _13\"> </span>Ten<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>slotte <span class=\"_ _29\"> </span>wordt <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>investe<span class=\"_ _0\"></span>ringswaarde <span class=\"_ _29\"> </span>verminderd<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>met <span class=\"_ _12\"> </span>de gemiddelde<span class=\"_ _b\"></span> regis<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ratie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echten<span class=\"_ _b\"></span> om<span class=\"_ _b\"></span> tot<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> re\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>waarde<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>pand <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>komen. De<span class=\"_ _b\"></span> scho<span class=\"_ _b\"></span>mm<span class=\"_ _1\"></span>elingen<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> re\u00eble<span class=\"_ _b\"></span> waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de worden rech<span class=\"_ _b\"></span>tstreeks in het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> geboek<span class=\"_ _b\"></span>t.<span class=\"_ _1\"></span> De re\u00eble w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van de <span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojecten houd<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> m<span class=\"_ _1\"></span>et de substanti<span class=\"_ _b\"></span>\u00eble <span class=\"_ _1\"></span>ontwikke<span class=\"_ _0\"></span>lingsrisico<span class=\"_ _b\"></span>\u2019s. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>dit<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kader moet aan de volgende c<span class=\"_ _b\"></span>riteria voldaan<span class=\"_ _b\"></span> zijn: e<span class=\"_ _b\"></span>r is een<span class=\"_ _b\"></span> duidelijk<span class=\"_ _b\"></span> beeld ove<span class=\"_ _b\"></span>r de <span class=\"_ _1\"></span>te <span class=\"_ _b\"></span>maken p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojectkos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en, a<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>e nod<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _0\"></span>rgunningen<span class=\"_ _b\"></span> voor het <span class=\"_ _11\"> </span>uitvoeren <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>p<span class=\"_ _b\"></span>rojectontwikke<span class=\"_ _b\"></span>ling <span class=\"_\"> </span>z<span class=\"_ _0\"></span>ijn <span class=\"_\"> </span>verk<span class=\"_ _b\"></span>regen <span class=\"_\"> </span>en <span class=\"_ _10\"> </span>een <span class=\"_ _10\"> </span>substantieel <span class=\"_ _11\"> </span>deel <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>pro<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ecton<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>wikke<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ing <span class=\"_ _11\"> </span>is voorverhuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. D. Materi\u00eb<span class=\"_ _0\"></span>le vas<span class=\"_ _0\"></span>te activa Materi\u00eble vas<span class=\"_ _b\"></span>te activa<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rden opgeno<span class=\"_ _b\"></span>men tegen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aankoopprijs<span class=\"_ _0\"></span> of p<span class=\"_ _b\"></span>roductiekosten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>min<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geaccumulee<span class=\"_ _b\"></span>rde afsch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijvingen en bijzondere waardeve<span class=\"_ _b\"></span>rminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingsverliezen<span class=\"_ _b\"></span>. Kosten voor de repara<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie van mate<span class=\"_ _0\"></span>ri\u00eble <span class=\"_ _1\"></span>vas<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>activa<span class=\"_ _0\"></span> worden gewoonl<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span> ten laste<span class=\"_ _b\"></span> gebrach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> van<span class=\"_ _0\"></span> het<span class=\"_ _b\"></span> resultaa<span class=\"_ _b\"></span>t op het<span class=\"_ _b\"></span> ogenblik d<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> d<span class=\"_ _b\"></span>ie kosten g<span class=\"_ _b\"></span>emaakt wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n. <span class=\"_ _0\"></span>Ze wo<span class=\"_ _b\"></span>rden ech<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span> gea<span class=\"_ _0\"></span>c<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ivee<span class=\"_ _0\"></span>rd als<span class=\"_ _b\"></span> ze <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>oekomst<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge <span class=\"_ _15\"> </span>economisch<span class=\"_ _b\"></span>e <span class=\"_ _10\"> </span>voordelen <span class=\"_ _15\"> </span>die <span class=\"_ _15\"> </span>naar <span class=\"_ _10\"> </span>verwach<span class=\"_ _b\"></span>ting <span class=\"_ _15\"> </span>zullen <span class=\"_ _10\"> </span>voor<span class=\"_ _0\"></span>tvloeien <span class=\"_ _15\"> </span>uit <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>materiee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>vast <span class=\"_ _10\"> </span>actief verhogen. <span class=\"_ _9\"></span>Mat<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ri\u00eble <span class=\"_ _b\"></span>vaste <span class=\"_ _b\"></span>activa <span class=\"_ _9\"></span>worden <span class=\"_ _b\"></span>lineair <span class=\"_ _b\"></span>afgesch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>even <span class=\"_ _b\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>geschatte <span class=\"_ _b\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>actief. <span class=\"_ _b\"></span>T<span class=\"_ _e\"></span>erreinen<span class=\"_ _b\"></span> worden <span class=\"_ _1\"></span>niet afgeschreven<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>Activa in <span class=\"_ _1\"></span>aanbouw<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vertegen<span class=\"_ _0\"></span>woo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>digen eigendom<span class=\"_ _0\"></span>men <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>aanbou<span class=\"_ _b\"></span>w <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>opgenomen<span class=\"_ _b\"></span> tegen k<span class=\"_ _0\"></span>ostp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs. De <span class=\"_ _b\"></span>kostprijs o<span class=\"_ _b\"></span>mvat kos<span class=\"_ _b\"></span>ten van <span class=\"_ _b\"></span>materi\u00eble va<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e act<span class=\"_ _b\"></span>iva <span class=\"_ _0\"></span>en a<span class=\"_ _b\"></span>ndere directe<span class=\"_ _b\"></span> kosten, <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nclus<span class=\"_ _b\"></span>ief<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>verbonden<span class=\"_ _0\"></span> financi\u00eble <span class=\"_\"> </span>kos<span class=\"_ _b\"></span>ten. <span class=\"_\"> </span>Activa <span class=\"_\"> </span>in <span class=\"_ _29\"> </span>aanbou<span class=\"_ _b\"></span>w <span class=\"_\"> </span>worden <span class=\"_\"> </span>pas<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>afgesch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>even <span class=\"_\"> </span>op <span class=\"_\"> </span>het <span class=\"_\"> </span>ogenb<span class=\"_ _0\"></span>lik <span class=\"_\"> </span>dat <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>desbetref<span class=\"_ _0\"></span>fende <span class=\"_\"> </span>activa<span class=\"_ _b\"></span> beschikba<span class=\"_ _b\"></span>ar<span class=\"_ _1\"></span> zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor hun beo<span class=\"_ _0\"></span>ogde<span class=\"_ _b\"></span> gebruik.  De geschat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> van<span class=\"_ _0\"></span> de diverse ca<span class=\"_ _b\"></span>tegorie\u00ebn van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ge\u00efden<span class=\"_ _b\"></span>tifi<span class=\"_ _1\"></span>cee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva<span class=\"_ _0\"></span> is hieronde<span class=\"_ _b\"></span>r weergegeven<span class=\"_ _b\"></span>:<span class=\"_ _e\"></span> Gebouwen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span><span class=\"ls5\">20 <span class=\"_ _1\"></span></span>tot 40 jaa<span class=\"_ _b\"></span>r Materieel/I<span class=\"_ _0\"></span>nstallat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es in gebo<span class=\"_ _0\"></span>uwen <span class=\"_ _10\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span>5 t<span class=\"_ _1\"></span>ot 10<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>jaa<span class=\"_ _0\"></span>r Inrichting van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebou<span class=\"_ _b\"></span>wen <span class=\"_ _2e\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span>10 jaar<span class=\"_ _0\"></span> Kantoormachine<span class=\"_ _0\"></span>s <span class=\"_ _21\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span>5 j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r Kantoormeubi<span class=\"_ _b\"></span>lair <span class=\"_ _27\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span>5 jaar<span class=\"_ _b\"></span> Computerui<span class=\"_ _b\"></span>trusti<span class=\"_ _1\"></span>ng <span class=\"_ _9\"></span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span>3 jaar<span class=\"_ _b\"></span> Voertuigen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span>5 <span class=\"_ _1\"></span>jaar<span class=\"_ _b\"></span> De <span class=\"_ _b\"></span>afschrijving <span class=\"_ _9\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _b\"></span>lineair <span class=\"_ _b\"></span>berekend<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>beginnen<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span>af <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>maand <span class=\"_ _9\"></span>waari<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>desbe<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>effende <span class=\"_ _b\"></span>ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span>aangekocht<span class=\"_ _b\"></span>. Indien <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>boekwaa<span class=\"_ _0\"></span>rde <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>ac<span class=\"_ _0\"></span>tief <span class=\"_ _14\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn <span class=\"_ _e\"></span>geschatte<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>realiseerba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>aarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>overschrijdt, <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>actief<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>onmiddellijk<span class=\"_ _b\"></span> afgeschreven <span class=\"_ _b\"></span>tot zijn real<span class=\"_ _0\"></span>iseerba<span class=\"_ _0\"></span>re waarde<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> E. Leaseove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>ten (i) Als leasingn<span class=\"_ _b\"></span>em<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r Financi\u00eble <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ease<span class=\"_ _0\"></span> Leaseo<span class=\"_ _0\"></span>vereenkomsten van<span class=\"_ _b\"></span> materi\u00eble vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e activa waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bij een bedr<span class=\"_ _b\"></span>ijf <span class=\"_ _1\"></span>in de groep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>nageno<span class=\"_ _0\"></span>eg alle risico<span class=\"_ _b\"></span>\u00b4s <span class=\"_ _1\"></span>en voorde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>rech<span class=\"_ _0\"></span>thebbende hee<span class=\"_ _b\"></span>ft, wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den a<span class=\"_ _0\"></span>ls financ<span class=\"_ _b\"></span>i\u00eble leas<span class=\"_ _0\"></span>ings gec<span class=\"_ _b\"></span>lassificee<span class=\"_ _0\"></span>rd. Finan<span class=\"_ _b\"></span>ci<span class=\"_ _1\"></span>\u00eble<span class=\"_ _0\"></span> leasings<span class=\"_ _b\"></span> w<span class=\"_ _e\"></span>orden op<span class=\"_ _0\"></span> het<span class=\"_ _b\"></span> tijdstip waarop<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>easeov<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>wordt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>aangegaan<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>geactiveerd<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>ege<span class=\"_ _b\"></span>n <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>ge<span class=\"_ _0\"></span>leasede<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>onroerende zaak <span class=\"_ _10\"> </span>of <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ante <span class=\"_ _15\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>minimale<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>leasebetali<span class=\"_ _b\"></span>ngen <span class=\"_ _10\"> </span>i<span class=\"_ _1\"></span>ndien<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>deze<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>laa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ste <span class=\"_ _10\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _15\"> </span>lager <span class=\"_ _10\"> </span>ligt. <span class=\"_ _15\"> </span>El<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> leasebetal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>wordt <span class=\"_ _e\"></span>verdeeld<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>over <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>aflossing<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>kapitaal<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>enerz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jds <span class=\"_ _e\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>financieringsko<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>(r<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>edeel<span class=\"_ _b\"></span>) <span class=\"_ _e\"></span>anderzijds op <span class=\"_ _1\"></span>een zodanige manier <span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>ieringskosten een constant percentage bedragen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>uits<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aande financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e saldo. <span class=\"_ _14\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bi<span class=\"_ _1\"></span>jbeho<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>huurverpl<span class=\"_ _0\"></span>ichtingen<span class=\"_ _0\"></span>, <span class=\"_ _14\"></span>na <span class=\"_ _16\"></span>aftrek <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>ieringskosten,<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>overige <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> betalen po<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en op<span class=\"_ _b\"></span> lange <span class=\"_ _b\"></span>te<span class=\"_ _0\"></span>rmijn. He<span class=\"_ _b\"></span>t rentedee<span class=\"_ _b\"></span>l van <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>financie<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngsk<span class=\"_ _b\"></span>osten wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _b\"></span>als last<span class=\"_ _b\"></span> in de<span class=\"_ _b\"></span> w<span class=\"_ _0\"></span>inst<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-verliesreke<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng opgenomen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ove<span class=\"_ _b\"></span>r <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>leaseper<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>De <span class=\"_ _e\"></span>ge<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>easede <span class=\"_ _e\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>hun<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rwachte <span class=\"_ _e\"></span>geb<span class=\"_ _0\"></span>ruiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>afges<span class=\"_ _0\"></span>chreven<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op een basis <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>consistent<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s met <span class=\"_ _1\"></span>soortgeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke <span class=\"_ _1\"></span>mater<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble <span class=\"_ _1\"></span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>activa in <span class=\"_ _1\"></span>eigendom<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Indien het ni<span class=\"_ _1\"></span>et r<span class=\"_ _1\"></span>ede<span class=\"_ _b\"></span>lijkerwijs <span class=\"_ _1\"></span>zeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>is dat de <span class=\"_ _b\"></span>leasingneme<span class=\"_ _b\"></span>r aan he<span class=\"_ _0\"></span>t e<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nd v<span class=\"_ _b\"></span>an de leas<span class=\"_ _b\"></span>eperiode de<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>igendo<span class=\"_ _0\"></span>m van <span class=\"_ _b\"></span>het ge<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>easede <span class=\"_ _b\"></span>actief zal v<span class=\"_ _b\"></span>er<span class=\"_ _e\"></span>krijgen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt he<span class=\"_ _b\"></span>t actief afgesch<span class=\"_ _b\"></span>reven over de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasepe<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ode<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> of ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> zijn geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiksduu<span class=\"_ _b\"></span>r indien deze <span class=\"_ _b\"></span>laatste korte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is.<span class=\"_ _1\"></span> Operationele<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>ease<span class=\"_ _b\"></span> Leaseb<span class=\"_ _0\"></span>etalingen <span class=\"_ _11\"> </span>voor <span class=\"_\"> </span>o<span class=\"_ _b\"></span>per<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ionele <span class=\"_\"> </span>lea<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngs <span class=\"_\"> </span>wo<span class=\"_ _b\"></span>rden <span class=\"_\"> </span>linea<span class=\"_ _b\"></span>ir <span class=\"_\"> </span>over <span class=\"_\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_\"> </span>leasepe<span class=\"_ _0\"></span>riode <span class=\"_\"> </span>in <span class=\"_\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_\"> </span>wins<span class=\"_ _b\"></span>t<span class=\"_ _14\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en<span class=\"_ _0\"></span><span class=\"ls0\">-verlies<span class=\"_ _0\"></span>rekening<span class=\"_ _b\"></span> </span></span>opgenom<span class=\"ls0\">en als een kos<span class=\"_ _b\"></span>t. </span>(ii) Als leasingge<span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r Financi\u00eble <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ease<span class=\"_ _0\"></span> Wanneer <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>lease <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>gegeven <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>kader <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>een <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble <span class=\"_ _e\"></span>lease, <span class=\"_ _e\"></span>wordt <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>contante<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarde <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span> leasebetal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_\"> </span>geboek<span class=\"_ _b\"></span>t <span class=\"_\"> </span>als<span class=\"_ _b\"></span> <span class=\"_\"> </span>e<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _b\"></span>rdering. <span class=\"_ _10\"> </span>Het <span class=\"_ _11\"> </span>versch<span class=\"_ _b\"></span>il <span class=\"_ _10\"> </span>t<span class=\"_ _1\"></span>ussen <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>b<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>utovo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>con<span class=\"_ _b\"></span>tante <span class=\"_ _10\"> </span>waarde <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> vordering <span class=\"_ _29\"> </span>wordt <span class=\"_ _29\"> </span>geboekt <span class=\"_ _29\"> </span>als <span class=\"_ _29\"> </span>onverd<span class=\"_ _0\"></span>iende <span class=\"_ _29\"> </span>financi\u00eble <span class=\"_ _29\"> </span>baten. <span class=\"_\"> </span>Financ<span class=\"_ _0\"></span>i\u00eble <span class=\"_ _29\"> </span>baten <span class=\"_ _29\"> </span>worden <span class=\"_ _12\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _12\"> </span>loopti<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>d <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de leaseovereenk<span class=\"_ _b\"></span>om<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>t <span class=\"_ _20\"> </span>geboekt<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>volgens <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>netto-investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingsmet<span class=\"_ _b\"></span>hode, <span class=\"_ _1c\"> </span>wat <span class=\"_ _20\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>constant <span class=\"_ _1c\"> </span>period<span class=\"_ _0\"></span>iek<span class=\"_ _0\"></span> <span class=\"_ _20\"> </span>rende<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent weerspiege<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>t.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Winst<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gemaakt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>verkoop <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>geleasede<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>activa<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ins<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>men tijdens de pe<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ode<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rin de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop p<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aatsvond. Operationele<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>ease<span class=\"_ _b\"></span> Activa <span class=\"_ _b\"></span>die in<span class=\"_ _b\"></span> lease<span class=\"_ _b\"></span> zijn <span class=\"_ _b\"></span>gegeven<span class=\"_ _b\"></span> op <span class=\"_ _b\"></span>grond <span class=\"_ _b\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>ope<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ationele<span class=\"_ _b\"></span> leas<span class=\"_ _b\"></span>e wo<span class=\"_ _0\"></span>rden <span class=\"_ _b\"></span>in de<span class=\"_ _b\"></span> b<span class=\"_ _1\"></span>alans <span class=\"_ _b\"></span>opgenomen<span class=\"_ _0\"></span> ond<span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ater<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble vaste a<span class=\"_ _b\"></span>ctiva. <span class=\"_ _b\"></span>Ze<span class=\"_ _0\"></span> wo<span class=\"_ _b\"></span>rden a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>geschreven<span class=\"_ _b\"></span> ove<span class=\"_ _b\"></span>r hu<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> ver<span class=\"_ _b\"></span>wachte <span class=\"_ _0\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiks<span class=\"_ _b\"></span>duur op<span class=\"_ _b\"></span> een <span class=\"_ _b\"></span>basis<span class=\"_ _b\"></span> die<span class=\"_ _b\"></span> consis<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>met so<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tgelijke materi\u00eble <span class=\"_ _15\"> </span>vaste <span class=\"_ _10\"> </span>activa <span class=\"_ _15\"> </span>in <span class=\"_ _10\"> </span>eigendom<span class=\"_ _b\"></span>. <span class=\"_ _10\"> </span>Huurinkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>(<span class=\"_ _1\"></span>na<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>aftrek<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _10\"> </span>eventuele<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>\u2018prikke<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s\u2019 <span class=\"_ _15\"> </span>die <span class=\"_ _10\"> </span>aan <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>leas<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngnem<span class=\"_ _e\"></span><span class=\"ff2\">er </span>gegeve<span class=\"_ _0\"></span>n werden)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden l<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>neair geboek<span class=\"_ _b\"></span>t over de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> F. Investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen (i) Investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in dochte<span class=\"_ _b\"></span>rondernemingen Er <span class=\"_ _18\"> </span>wor<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>gegaan<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>da<span class=\"_ _b\"></span>t <span class=\"_ _1c\"> </span>ove<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>een <span class=\"_ _18\"> </span>dochte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onderne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>zeggensc<span class=\"_ _b\"></span>hap <span class=\"_ _1c\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _18\"> </span>uitgeoefend<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>indien<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de moedermaatsch<span class=\"_ _b\"></span>appij mee<span class=\"_ _b\"></span>r dan de hel<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t van<span class=\"_ _b\"></span> de ste<span class=\"_ _0\"></span>mrechten van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>onderneming hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>worven<span class=\"_ _0\"></span>. Zelfs<span class=\"_ _b\"></span> als mee<span class=\"_ _0\"></span>r dan de helft van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>emrechten<span class=\"_ _b\"></span> ni<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verwo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ven is,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kan de zeggen<span class=\"_ _b\"></span>schap blijke<span class=\"_ _0\"></span>n uit<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de mach<span class=\"_ _0\"></span>t: \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">over meer<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>helft van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> stemrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>grond van<span class=\"_ _0\"></span> ee<span class=\"_ _1\"></span>n overe<span class=\"_ _b\"></span>enkomst met ande<span class=\"_ _b\"></span>re investeerde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s; of </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">om <span class=\"_ _16\"> </span>het <span class=\"_ _16\"></span>financi\u00eble <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>operatione<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eid<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>andere <span class=\"_ _16\"> </span>onderneming <span class=\"_ _14\"></span>te <span class=\"_ _16\"></span>sturen <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>grond <span class=\"_ _14\"></span>van <span class=\"_ _15\"> </span>statu<span class=\"_ _b\"></span>ten <span class=\"_ _15\"> </span>of <span class=\"_ _16\"> </span>een </span></span>overeenkomst<span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> of<span class=\"_ _0\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">om de mee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>derhe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>d van<span class=\"_ _0\"></span> de leden van<span class=\"_ _b\"></span> de raad van bestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> te benoe<span class=\"_ _b\"></span>men of te on<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>slaan; of </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">om op vergade<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> van de raad van bes<span class=\"_ _b\"></span>tuur de meerde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heid van<span class=\"_ _b\"></span> de stemmen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uit te b<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> </span></span>(ii) Investe<span class=\"_ _0\"></span>ringen in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verbonden<span class=\"_ _b\"></span> of geassociee<span class=\"_ _b\"></span>rde deelnem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen Een <span class=\"_ _15\"> </span>verbonden <span class=\"_ _15\"> </span>deelne<span class=\"_ _0\"></span>ming <span class=\"_ _15\"> </span>is <span class=\"_ _15\"> </span>een <span class=\"_ _10\"> </span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iteit <span class=\"_ _15\"> </span>waarove<span class=\"_ _b\"></span>r <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>groep <span class=\"_ _15\"> </span>invloed <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>betekenis<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>kan <span class=\"_ _15\"> </span>uitoefenen<span class=\"_ _0\"></span>, <span class=\"_ _10\"> </span>maar <span class=\"_ _15\"> </span>geen<span class=\"_ _1\"></span> zeggen<span class=\"_ _0\"></span>schap of gezamen<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>jke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zeggensc<span class=\"_ _b\"></span>hap, <span class=\"_ _1\"></span>via dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>na<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>e aan de f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eble en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opera<span class=\"_ _0\"></span>tionele bele<span class=\"_ _b\"></span>idsbeslissingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _e\"></span>entiteit. <span class=\"_ _e\"></span>De <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taten <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>passiva <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>verbonden <span class=\"_ _e\"></span>dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>nemingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>worden <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>deze <span class=\"_ _e\"></span>jaarreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>verwerkt<span class=\"_ _b\"></span> volgens de ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>ogens<span class=\"_ _b\"></span>mutatiemethode<span class=\"_ _0\"></span> (<span class=\"ff8\">equity<span class=\"_ _0\"></span> method<span class=\"_ _b\"></span><span class=\"ff6\">)<span class=\"_ _1\"></span>, behalve <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>dien ze z<span class=\"_ _0\"></span>ijn geclassi<span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>cee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d als \u2018aang<span class=\"_ _b\"></span>ehouden voo<span class=\"_ _b\"></span>r </span></span>verkoop\u2019. <span class=\"_ _b\"></span><span class=\"ff2\"> </span>Investeringen <span class=\"_\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>verbonden <span class=\"_\"> </span>deelnem<span class=\"_ _b\"></span>ingen <span class=\"_ _29\"> </span>worden <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>balan<span class=\"_ _0\"></span>s <span class=\"_\"> </span>geboekt <span class=\"_\"> </span>t<span class=\"_ _1\"></span>egen <span class=\"_\"> </span>kos<span class=\"_ _b\"></span>tprijs <span class=\"_ _29\"> </span>zoals <span class=\"_\"> </span>aangep<span class=\"_ _b\"></span>ast <span class=\"_\"> </span>m<span class=\"_ _1\"></span>et wijzigingen van het aandeel van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de nettoactiva <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de verbonden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>deelne<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>name<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vermind<span class=\"_ _0\"></span>erd met <span class=\"_ _29\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>eventuele <span class=\"_\"> </span>bijzon<span class=\"_ _0\"></span>dere <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dever<span class=\"_ _0\"></span>mindering<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>van <span class=\"_\"> </span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>vidu<span class=\"_ _b\"></span>ele <span class=\"_ _29\"> </span>invester<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen. <span class=\"_\"> </span>Verliezen<span class=\"_ _0\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span>verbonden<span class=\"_ _b\"></span> deelnemingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>die<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>groter <span class=\"_ _14\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>dan <span class=\"_ _14\"></span>het<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>belang <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>groep <span class=\"_ _e\"></span>in <span class=\"_ _14\"></span>dez<span class=\"_ _b\"></span>e <span class=\"_ _16\"> </span>verbonden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>deelnem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>nie<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>geboekt<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> tenzij <span class=\"_ _10\"> </span>er <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichting<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bestaa<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>om <span class=\"_ _10\"> </span>deze <span class=\"_ _15\"> </span>verliezen <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>compen<span class=\"_ _b\"></span>seren. <span class=\"_ _10\"> </span>Het <span class=\"_ _10\"> </span>bedrag<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mee <span class=\"_ _15\"> </span>de <span class=\"_ _10\"> </span>kostp<span class=\"_ _0\"></span>rijs <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>de overname <span class=\"_ _10\"> </span>het <span class=\"_ _10\"> </span>aandeel <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>re\u00eble <span class=\"_ _10\"> </span>waarde <span class=\"_ _15\"> </span>van <span class=\"_ _11\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>nettoactiva <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>verbonden deelneming<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>overschr<span class=\"_ _0\"></span>ijdt <span class=\"_ _e\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>vernameda<span class=\"_ _b\"></span>tum, <span class=\"_ _1\"></span>wordt i<span class=\"_ _1\"></span>nbegrepen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>boekwaarde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing. <span class=\"_ _1\"></span>Het <span class=\"_ _e\"></span>bed<span class=\"_ _0\"></span>rag waarmee <span class=\"_\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_\"> </span>kostp<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>js <span class=\"_\"> </span>v<span class=\"_ _b\"></span>an <span class=\"_\"> </span>de <span class=\"_ _11\"> </span>overna<span class=\"_ _0\"></span>me <span class=\"_ _11\"> </span>lager <span class=\"_\"> </span>l<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gt <span class=\"_\"> </span>d<span class=\"_ _0\"></span>an <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_\"> </span>aand<span class=\"_ _0\"></span>eel <span class=\"_\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>groep <span class=\"_ _11\"> </span>in <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble <span class=\"_\"> </span>wa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _11\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare <span class=\"_ _29\"> </span>nettoac<span class=\"_ _0\"></span>tiva <span class=\"_ _12\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>deelneming<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>overnameda<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>um <span class=\"_ _29\"> </span>(vb. <span class=\"_ _12\"> </span>nega<span class=\"_ _0\"></span>tieve <span class=\"_ _29\"> </span>goodwill<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>op overname<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _14\"></span>wordt <span class=\"_ _14\"></span>in <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>winst-<span class=\"ls5\">en</span>-verl<span class=\"_ _0\"></span>iesreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _14\"></span>in <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>ov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>namepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode. <span class=\"_ _e\"></span>Indien <span class=\"_ _16\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bedrijf <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>roep transacties <span class=\"_ _16\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>richt <span class=\"_ _16\"></span>met <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>ver<span class=\"_ _1\"></span>bonden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>deelnem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>groep, <span class=\"_ _16\"> </span>worden <span class=\"_ _16\"> </span>winsten <span class=\"_ _16\"> </span>en <span class=\"_ _16\"></span>verliezen <span class=\"_ _16\"></span>ge\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iminee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> bedrage van<span class=\"_ _b\"></span> het belang van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de groep<span class=\"_ _b\"></span> in <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>desbet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effende ve<span class=\"_ _b\"></span>rbonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>deelneming. Investeringen<span class=\"_ _b\"></span> <span class=\"_\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_\"> </span>verbonden<span class=\"_ _b\"></span> <span class=\"_\"> </span>deelnemingen<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>die <span class=\"_\"> </span>geclass<span class=\"_ _b\"></span>ificeerd <span class=\"_\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_\"> </span>als <span class=\"_\"> </span>\u2018aangeh<span class=\"_ _b\"></span>ouden <span class=\"_\"> </span>voor <span class=\"_\"> </span>verkoop<span class=\"_ _b\"></span>\u2019 <span class=\"_\"> </span>worden gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d tegen<span class=\"_ _0\"></span> re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rde. (iii) Belange<span class=\"_ _b\"></span>n in j<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nt ventu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>es Het <span class=\"_ _e\"></span>aandee<span class=\"_ _b\"></span>l <span class=\"_ _14\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>oep<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>activa <span class=\"_ _1\"></span>waarove<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>gezamenlijk<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>zeggen<span class=\"_ _b\"></span>schap <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>uitgeoe<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>end<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _1\"></span>eventuele <span class=\"_ _1\"></span>pass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va wordt gecons<span class=\"_ _0\"></span>olideerd<span class=\"_ _b\"></span> volgens de <span class=\"_ _b\"></span>met<span class=\"_ _1\"></span>hode<span class=\"_ _b\"></span> van de evenredige<span class=\"_ _b\"></span> conso<span class=\"_ _0\"></span>lidatie voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in join<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ventures<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span> G. Be\u00ebindigde<span class=\"_ _b\"></span> bedrijfsact<span class=\"_ _0\"></span>iviteiten Een b<span class=\"_ _0\"></span>edrijfsac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iviteit d<span class=\"_ _0\"></span>ie <span class=\"_ _b\"></span>wordt be\u00eb<span class=\"_ _b\"></span>indigd <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s een<span class=\"_ _b\"></span> duidelijk<span class=\"_ _b\"></span> te onde<span class=\"_ _b\"></span>rscheiden <span class=\"_ _b\"></span>onderdee<span class=\"_ _0\"></span>l van <span class=\"_ _b\"></span>de bed<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>jfsact<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>viteiten<span class=\"_ _b\"></span> van de<span class=\"_ _0\"></span> groep: \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">dat wordt afges<span class=\"_ _b\"></span>toten of be\u00ebind<span class=\"_ _b\"></span>igd overeenk<span class=\"_ _0\"></span>oms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ig een plan<span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">dat een<span class=\"_ _0\"></span> belang<span class=\"_ _0\"></span>rij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bedrij<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>sactiv<span class=\"_ _0\"></span>iteit of<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geogra<span class=\"_ _0\"></span>fisch bedr<span class=\"_ _b\"></span>ijfsgebied vertegenwoo<span class=\"_ _b\"></span>rd<span class=\"_ _1\"></span>igt; en </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">dat zowel ope<span class=\"_ _b\"></span>rationeel als <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n de f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>slaggeving<span class=\"_ _b\"></span> kan onder<span class=\"_ _b\"></span>scheiden worden. </span></span>De <span class=\"_ _11\"> </span>resultaten<span class=\"_ _b\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>gesto<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_\"> </span>bed<span class=\"_ _b\"></span>rijfsactivitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>worden <span class=\"_ _10\"> </span>in <span class=\"_\"> </span>het <span class=\"_ _11\"> </span>gecons<span class=\"_ _b\"></span>ol<span class=\"_ _1\"></span>ideerd <span class=\"_ _11\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zicht <span class=\"_\"> </span>v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> <span class=\"_\"> </span>het <span class=\"_\"> </span>to<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aalresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat opgenomen<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>u<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>hun <span class=\"_ _e\"></span>afstoting. <span class=\"_ _e\"></span>Be\u00ebindigde <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfsac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ivite<span class=\"_ _0\"></span>iten <span class=\"_ _e\"></span>worden <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>geconso<span class=\"_ _b\"></span>lideerd <span class=\"_ _e\"></span>overzich<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>van het <span class=\"_ _14\"></span>totaalresu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>als <span class=\"_ _14\"></span>\u00e9\u00e9n<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bedrag <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _14\"></span>dat<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>otaal <span class=\"_ _14\"></span>omv<span class=\"_ _b\"></span>at <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>winst <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>het<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>verlies<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>na <span class=\"_ _14\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van be\u00ebindigde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bedrijfsac<span class=\"_ _0\"></span>tiviteiten<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>winst <span class=\"_ _e\"></span>na <span class=\"_ _e\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>die <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>he<span class=\"_ _1\"></span>t <span class=\"_ _14\"></span>verl<span class=\"_ _0\"></span>ies <span class=\"_ _e\"></span>na <span class=\"_ _e\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>opgenomen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bij <span class=\"_ _e\"></span>de waarde<span class=\"_ _0\"></span>ring t<span class=\"_ _1\"></span>egen re\u00eble waarde minus <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koopkos<span class=\"_ _0\"></span>ten of <span class=\"_ _1\"></span>bij de <span class=\"_ _1\"></span>afstoting van de <span class=\"_ _1\"></span>activa of <span class=\"_ _1\"></span>groep(en<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva die wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> afgestoten die<span class=\"_ _b\"></span> de be\u00ebindigde<span class=\"_ _b\"></span> bedrijfsactiv<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>teiten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vormen. H. Belasting <span class=\"_ _b\"></span>inclusief laten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e be<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>asting<span class=\"_ _b\"></span> Er <span class=\"_ _1c\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _1c\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>voorziening<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>aangelegd<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>voor <span class=\"_ _1c\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>vo<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>edige<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>be<span class=\"_ _b\"></span>dr<span class=\"_ _1\"></span>ag <span class=\"_ _1c\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ente <span class=\"_ _18\"> </span>winstbelast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _1c\"> </span>vo<span class=\"_ _b\"></span>lgens <span class=\"_ _1c\"> </span>de<span class=\"_ _0\"></span> balansmethode<span class=\"_ _b\"></span>, voor tijde<span class=\"_ _b\"></span>lij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schillen <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ussen de<span class=\"_ _b\"></span> boekwaarde<span class=\"_ _b\"></span> voor financ<span class=\"_ _b\"></span>i\u00eble<span class=\"_ _1\"></span>-ver<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aggevings<span class=\"_ _b\"></span>doeleinden van<span class=\"_ _b\"></span> activa en passiva en<span class=\"_ _b\"></span> hun fiscale boe<span class=\"_ _b\"></span>kwa<span class=\"_ _1\"></span>arde.<span class=\"_ _0\"></span> Er worden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geen laten<span class=\"_ _b\"></span>te belastingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekend op<span class=\"_ _b\"></span> de volgende t<span class=\"_ _0\"></span>ijdeli<span class=\"_ _0\"></span>jke versch<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>llen:<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">de eerste opna<span class=\"_ _b\"></span>me van goo<span class=\"_ _0\"></span>dwill<span class=\"_ _0\"></span> die niet f<span class=\"_ _0\"></span>iscaal<span class=\"_ _0\"></span> aftrekbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is; en </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">de <span class=\"_ _1\"></span>eers<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e opname<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>of<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>passiva die geen bedrijfscombina<span class=\"_ _b\"></span>tie <span class=\"_ _1\"></span>zijn en die <span class=\"_ _1\"></span>geen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>invloed<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>hebben op <span class=\"_ _1\"></span>de winst<span class=\"_ _b\"></span> </span></span>v\u00f3\u00f3r belas<span class=\"_ _0\"></span>ting noch op<span class=\"_ _b\"></span> de fiscale<span class=\"_ _0\"></span> winst<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Het <span class=\"_ _1\"></span>bedrag<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de latente<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>belas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing waarvoor<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorziening<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _1\"></span>aange<span class=\"_ _b\"></span>legd is <span class=\"_ _1\"></span>gebasee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wijze waarop<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de boekwaarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>activa en<span class=\"_ _b\"></span> pas<span class=\"_ _0\"></span>siva na<span class=\"_ _b\"></span>ar <span class=\"_ _b\"></span>ver<span class=\"_ _1\"></span>wach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> zal<span class=\"_ _b\"></span> wo<span class=\"_ _0\"></span>rden ge<span class=\"_ _b\"></span>realiseerd<span class=\"_ _b\"></span> of a<span class=\"_ _0\"></span>fgewi<span class=\"_ _1\"></span>kkeld<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>waarbij <span class=\"_ _b\"></span>belasting<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>arieven worden <span class=\"_ _29\"> </span>gehan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eerd <span class=\"_ _29\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van <span class=\"_ _29\"> </span>het <span class=\"_\"> </span>wetgevingsp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oces <span class=\"_\"> </span>(m<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erieel<span class=\"_ _0\"></span>) <span class=\"_\"> </span>is <span class=\"_ _12\"> </span>afges<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oten <span class=\"_\"> </span>op <span class=\"_ _12\"> </span>de <span class=\"_ _29\"> </span>balansd<span class=\"_ _0\"></span>atum.<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>Een <span class=\"_ _29\"> </span>latente belastingvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>wordt<span class=\"_ _0\"></span> <span class=\"_\"> </span>alleen <span class=\"_\"> </span>geboek<span class=\"_ _b\"></span>t <span class=\"_\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_\"> </span>zoverre<span class=\"_ _0\"></span> <span class=\"_\"> </span>het <span class=\"_\"> </span>waarsc<span class=\"_ _b\"></span>hij<span class=\"_ _1\"></span>nlijk<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>is <span class=\"_\"> </span>dat <span class=\"_\"> </span>er<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>toekoms<span class=\"_ _b\"></span>t <span class=\"_\"> </span>fiscale <span class=\"_\"> </span>winsten beschikba<span class=\"_ _0\"></span>ar <span class=\"_ _11\"> </span>zullen<span class=\"_ _b\"></span> <span class=\"_\"> </span>zi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mee <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>niet-geco<span class=\"_ _b\"></span>mpenseerde <span class=\"_ _10\"> </span>fiscale <span class=\"_ _10\"> </span>verliezen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>ongebru<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>kte <span class=\"_ _10\"> </span>fiscaal <span class=\"_ _10\"> </span>verrekenbare<span class=\"_ _b\"></span> tegoeden <span class=\"_\"> </span>v<span class=\"_ _b\"></span>errekend <span class=\"_ _11\"> </span>kunnen <span class=\"_ _11\"> </span>worden<span class=\"_ _b\"></span>. <span class=\"_\"> </span>Latente<span class=\"_ _b\"></span> <span class=\"_\"> </span>belastingvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>en <span class=\"_\"> </span>worden <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rlaagd <span class=\"_\"> </span>voo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>zover<span class=\"_ _b\"></span> <span class=\"_\"> </span>het <span class=\"_\"> </span>niet<span class=\"_ _0\"></span> <span class=\"_\"> </span>lange<span class=\"_ _b\"></span>r waarschijnli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span> <span class=\"_\"> </span>is<span class=\"_ _b\"></span> <span class=\"_\"> </span>dat <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_\"> </span>daar<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span> <span class=\"_\"> </span>verband <span class=\"_\"> </span>h<span class=\"_ _b\"></span>oudend<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>be<span class=\"_ _0\"></span>lastingvo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>deel <span class=\"_ _11\"> </span>zal <span class=\"_\"> </span>g<span class=\"_ _b\"></span>erealiseerd<span class=\"_ _b\"></span> <span class=\"_\"> </span>worden<span class=\"_ _b\"></span>. <span class=\"_\"> </span>De<span class=\"_ _b\"></span> <span class=\"_\"> </span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>betalen<span class=\"_ _b\"></span> belastingen <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>berekend op<span class=\"_ _b\"></span> basis <span class=\"_ _b\"></span>van de<span class=\"_ _b\"></span> belastba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>winst vo<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>het boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. De <span class=\"_ _b\"></span>over <span class=\"_ _0\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schuldigde<span class=\"_ _b\"></span> en <span class=\"_ _14\"></span>verrekenba<span class=\"_ _b\"></span>re <span class=\"_ _14\"></span>belasting<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>naar<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>verwachting<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>beta<span class=\"_ _0\"></span>len<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>belasting <span class=\"_ _14\"></span>over<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>bela<span class=\"_ _1\"></span>stbare<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t <span class=\"_ _16\"></span>over <span class=\"_ _14\"></span>he<span class=\"_ _b\"></span>t <span class=\"_ _16\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>, berekend aan<span class=\"_ _b\"></span> de hand<span class=\"_ _b\"></span> van belast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngta<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ieven<span class=\"_ _0\"></span> die zi<span class=\"_ _0\"></span>jn vas<span class=\"_ _0\"></span>tgesteld op<span class=\"_ _b\"></span> balansda<span class=\"_ _0\"></span>tum dan<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>waartoe mate<span class=\"_ _b\"></span>rieel reeds<span class=\"_ _0\"></span> op balansdatum<span class=\"_ _b\"></span> is besloten<span class=\"_ _b\"></span>. Uitgeste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastingv<span class=\"_ _0\"></span>orderingen<span class=\"_ _b\"></span> en -ver<span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span> worden u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tslui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>end gesa<span class=\"_ _b\"></span>ldeerd indien de<span class=\"_ _b\"></span> groep <span class=\"_ _13\"> </span>een <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>r<span class=\"_ _1\"></span>ech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>afdwingba<span class=\"_ _b\"></span>ar <span class=\"_ _18\"> </span>rech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>heeft <span class=\"_ _13\"> </span>om <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>actuele <span class=\"_ _13\"> </span>belastingvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>te <span class=\"_ _13\"> </span>salde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>me<span class=\"_ _b\"></span>t <span class=\"_ _18\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uele<span class=\"_ _b\"></span> belastingve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> uitgestelde<span class=\"_ _b\"></span> be<span class=\"_ _0\"></span>lastingvo<span class=\"_ _0\"></span>rderingen<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>-verplichtingen<span class=\"_ _b\"></span> ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>band <span class=\"_ _b\"></span>houden<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>met belas<span class=\"_ _b\"></span>tingen <span class=\"_ _b\"></span>die door <span class=\"_ _14\"></span>dezelfde <span class=\"_ _16\"> </span>belast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngauto<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iteit <span class=\"_ _14\"></span>w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>geheven<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _16\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>zij <span class=\"_ _16\"> </span>deze<span class=\"_ _0\"></span>lfde <span class=\"_ _16\"></span>belas<span class=\"_ _0\"></span>tbare <span class=\"_ _16\"></span>enti<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eit<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>of <span class=\"_ _16\"> </span>verschillend<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>belastbare<span class=\"_ _b\"></span> entiteiten<span class=\"_ _0\"></span> die o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>wel voo<span class=\"_ _b\"></span>rnemens zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>om de<span class=\"_ _b\"></span> actuele be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingv<span class=\"_ _0\"></span>orderi<span class=\"_ _0\"></span>ngen en -<span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> netto te<span class=\"_ _0\"></span> verrekenen,<span class=\"_ _b\"></span> ofwel om <span class=\"_ _1\"></span>de vorderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>realise<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>hetze<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>fde moment <span class=\"_ _1\"></span>dat de <span class=\"_ _1\"></span>verpli<span class=\"_ _b\"></span>chtingen wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>kkeld<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>elke toekomstige periode <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>aanz<span class=\"_ _b\"></span>ienlijke <span class=\"_ _b\"></span>bedragen <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>uitgestelde <span class=\"_ _b\"></span>belas<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngve<span class=\"_ _b\"></span>rplichtingen <span class=\"_ _b\"></span>of -vo<span class=\"_ _b\"></span>rderingen <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>espectieve<span class=\"_ _b\"></span>lijk <span class=\"_ _b\"></span>zullen <span class=\"_ _b\"></span>worden<span class=\"_ _b\"></span> afgewikkeld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> gerealisee<span class=\"_ _b\"></span>rd. I. Activa beste<span class=\"_ _b\"></span>md voor verkoop<span class=\"_ _b\"></span> Vaste activa <span class=\"ls5\">aangehouden voor ver<span class=\"_ _1\"></span>koop worden gewaardeerd tegen de laagst<span class=\"_ _1\"></span>e waarde <span class=\"_ _1\"></span>van hun boekwaarde en <span class=\"_ _1\"></span>hun </span>re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de na<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aftrek<span class=\"_ _0\"></span> van de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koopkosten<span class=\"_ _b\"></span>. J. <span class=\"_ _1\"></span>Bijzonde<span class=\"_ _b\"></span>re <span class=\"_ _1\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van de niet<span class=\"_ _1\"></span>-financ<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble activa (an<span class=\"_ _0\"></span>dere <span class=\"_ _1\"></span>dan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>raden<span class=\"_ _0\"></span>, lat<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>lastingvo<span class=\"_ _0\"></span>rderingen<span class=\"_ _b\"></span>, personeelsbelon<span class=\"_ _b\"></span>ingen en<span class=\"_ _0\"></span> afgeleide<span class=\"_ _b\"></span> f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble ins<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>umenten<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> Jaarlijks <span class=\"_ _11\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>afslu<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um <span class=\"_ _11\"> </span>onde<span class=\"_ _b\"></span>rzocht <span class=\"_\"> </span>o<span class=\"_ _b\"></span>f <span class=\"_\"> </span>goo<span class=\"_ _b\"></span>dwill <span class=\"_ _10\"> </span>en <span class=\"_\"> </span>an<span class=\"_ _b\"></span>dere <span class=\"_ _10\"> </span>immateri\u00eble <span class=\"_ _11\"> </span>vas<span class=\"_ _b\"></span>te <span class=\"_\"> </span>ac<span class=\"_ _b\"></span>tiva <span class=\"_ _11\"> </span>me<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>onbepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kte gebruiksduu<span class=\"_ _b\"></span>r <span class=\"_ _12\"> </span>een <span class=\"_\"> </span>bijzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>waardever<span class=\"_ _0\"></span>mindering<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>hebben<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>onde<span class=\"_ _b\"></span>rgaan. <span class=\"_\"> </span>Voor <span class=\"_ _29\"> </span>andere<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>niet<span class=\"_ _1\"></span>-financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>activa <span class=\"_\"> </span>wordt onderzocht<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>of <span class=\"_ _29\"> </span>ze <span class=\"_ _13\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>bijzondere<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _0\"></span>ring <span class=\"_ _12\"> </span>hebben<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>ondergaan <span class=\"_ _29\"> </span>telkens<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>wannee<span class=\"_ _b\"></span>r <span class=\"_ _13\"> </span>gebeu<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>eniss<span class=\"_ _b\"></span>en <span class=\"_ _13\"> </span>o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> verandering<span class=\"_ _0\"></span>en in o<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>andighede<span class=\"_ _b\"></span>n aangeven<span class=\"_ _0\"></span> dat hun<span class=\"_ _b\"></span> boekwaa<span class=\"_ _0\"></span>rde mogelijk n<span class=\"_ _b\"></span>iet kan ge<span class=\"_ _0\"></span>realiseerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span> Telkens wannee<span class=\"_ _b\"></span>r de boekwaa<span class=\"_ _b\"></span>rde van een actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> zijn real<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>seerba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e waarde ove<span class=\"_ _b\"></span>rschrijdt (de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ea<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iseerbare<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de is de<span class=\"_ _b\"></span> re\u00eble <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van <span class=\"_ _14\"></span>het<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>actief <span class=\"_ _14\"></span>min<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>verkoopkosten<span class=\"_ _b\"></span>, <span class=\"_ _16\"></span>of <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfs<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>aarde<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>actief<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>deze <span class=\"_ _14\"></span>laatste<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>waarde hoger <span class=\"_ _29\"> </span>li<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>t), <span class=\"_ _29\"> </span>w<span class=\"_ _1\"></span>ordt<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>een <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>ijzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>w<span class=\"_ _1\"></span>aardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsver<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>es<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>ge<span class=\"_ _b\"></span>boe<span class=\"_ _1\"></span>kt<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>onder <span class=\"_ _12\"> </span>de <span class=\"_ _29\"> </span>afschrijvingen<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>winst-<span class=\"_ _1\"></span><span class=\"ls5\">en<span class=\"_ _0\"></span><span class=\"ls0\">-</span></span>verliesrekening<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>De <span class=\"_ _e\"></span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waarde m<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>verkoop<span class=\"_ _b\"></span>kosten <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _e\"></span>da<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>kan<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>verkregen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _1\"></span>uit<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van een <span class=\"_ _16\"></span>actief <span class=\"_ _16\"> </span>op <span class=\"_ _15\"> </span>zakelijke, <span class=\"_ _16\"> </span>object<span class=\"_ _b\"></span>ieve <span class=\"_ _15\"> </span>gronds<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ag <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>ussen <span class=\"_ _14\"></span>onafhankeli<span class=\"_ _b\"></span>jke <span class=\"_ _16\"> </span>partijen, <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>erw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jl <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>bedrij<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>swaard<span class=\"_ _e\"></span>e <span class=\"_ _16\"></span>de <span class=\"_ _16\"> </span>contante waarde <span class=\"_ _14\"></span>is <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>gescha<span class=\"_ _0\"></span>tte <span class=\"_ _14\"></span>toekomstige<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>kasstromen <span class=\"_ _14\"></span>die <span class=\"_ _14\"></span>naar <span class=\"_ _14\"></span>ver<span class=\"_ _b\"></span>wachti<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>zullen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>voortvloeien<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>uit <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>voortgezet<span class=\"_ _b\"></span>te gebruik <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>uit <span class=\"_ _0\"></span>de<span class=\"_ _b\"></span> ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vreemd<span class=\"_ _b\"></span>ing e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> aan<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ind <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>zijn <span class=\"_ _b\"></span>geb<span class=\"_ _0\"></span>ruiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>De <span class=\"_ _b\"></span>realiseerba<span class=\"_ _b\"></span>re waa<span class=\"_ _b\"></span>rde <span class=\"_ _b\"></span>wordt gescha<span class=\"_ _0\"></span>t voo<span class=\"_ _b\"></span>r ind<span class=\"_ _b\"></span>ividuele a<span class=\"_ _0\"></span>c<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _b\"></span>of, <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> dit <span class=\"_ _b\"></span>niet <span class=\"_ _b\"></span>mogelijk <span class=\"_ _b\"></span>is, <span class=\"_ _b\"></span>voor d<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>kasstroomgene<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>erende<span class=\"_ _b\"></span> eenhe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>d <span class=\"_ _b\"></span>waartoe<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>va<span class=\"_ _b\"></span> behoren.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>De <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rugboeking<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>bijzondere<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsverliezen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>die <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>voorgaande<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>jaren <span class=\"_ _14\"></span>geboekt<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>werden,<span class=\"_ _0\"></span> wordt <span class=\"_ _2f\"> </span>in <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>winst-<span class=\"ls5\">en</span>-ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ies<span class=\"_ _0\"></span>rekening <span class=\"_ _2f\"> </span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _2f\"> </span>als <span class=\"_ _2e\"> </span>er<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>een <span class=\"_ _2f\"> </span>indicat<span class=\"_ _b\"></span>ie <span class=\"_ _30\"> </span>is <span class=\"_ _2f\"> </span>dat <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>bijzo<span class=\"_ _0\"></span>ndere<span class=\"_ _0\"></span> waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsverliez<span class=\"_ _0\"></span>en d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e voo<span class=\"_ _b\"></span>r de a<span class=\"_ _0\"></span>ctiva <span class=\"_ _b\"></span>geboekt we<span class=\"_ _b\"></span>rden n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>et lange<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aan o<span class=\"_ _b\"></span>f zijn <span class=\"_ _b\"></span>afgenomen. <span class=\"_ _b\"></span>Bij wi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ze v<span class=\"_ _b\"></span>an uitzondering <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>een <span class=\"_ _0\"></span>bijzon<span class=\"_ _0\"></span>der <span class=\"_ _b\"></span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _0\"></span>ringsve<span class=\"_ _0\"></span>rlies da<span class=\"_ _b\"></span>t <span class=\"_ _b\"></span>werd geboe<span class=\"_ _0\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r good<span class=\"_ _b\"></span>will<span class=\"_ _e\"></span> n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ruggeboekt<span class=\"_ _b\"></span> in <span class=\"_ _b\"></span>een latere pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode.<span class=\"_ _b\"></span> K. Financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>ins<span class=\"_ _0\"></span>trumen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en K.1 Financi\u00eb<span class=\"_ _b\"></span>le activa Alle <span class=\"_ _14\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble <span class=\"_ _16\"> </span>activa <span class=\"_ _e\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>opgenomen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>of <span class=\"_ _14\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>et <span class=\"_ _14\"></span>lange<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _14\"></span>in <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>ba<span class=\"_ _0\"></span>lans <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>transactieda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um, <span class=\"_ _e\"></span>wanneer <span class=\"_ _14\"></span>de inkoop <span class=\"_ _1\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>financiee<span class=\"_ _b\"></span>l <span class=\"_ _e\"></span>actief<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>ond<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>va<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>con<span class=\"_ _b\"></span>tract <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>voorwaarden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de l<span class=\"_ _1\"></span>evering <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> actief voorsch<span class=\"_ _b\"></span>rijven binnen de <span class=\"_ _b\"></span>termijn die op de desbe<span class=\"_ _b\"></span>treffende ma<span class=\"_ _b\"></span>rkt algemeen voo<span class=\"_ _b\"></span>rgeschreven of ove<span class=\"_ _b\"></span>reengekomen<span class=\"_ _b\"></span> is, en wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _0\"></span> initieel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tegen<span class=\"_ _0\"></span> re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rde, vermee<span class=\"_ _b\"></span>rderd met transac<span class=\"_ _b\"></span>tiekoste<span class=\"_ _1\"></span>n, behalve<span class=\"_ _b\"></span> voor de<span class=\"_ _0\"></span> financi\u00eble<span class=\"_ _b\"></span> activa tegen re\u00eble <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>met <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>andering<span class=\"_ _0\"></span>en in <span class=\"_ _1\"></span>de winst-<span class=\"_ _1\"></span><span class=\"lsb\">en</span>-<span class=\"_ _1\"></span>verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>die initieel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>gewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>worden tegen re\u00eble<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. De <span class=\"_ _e\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa <span class=\"_ _1\"></span>worden <span class=\"_ _1\"></span>geclassif<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ceerd <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>categorie\u00eb<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>voorzien<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>volgens <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _e\"></span>op <span class=\"_ _1\"></span>basis <span class=\"_ _e\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>zowel het <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>rijf<span class=\"_ _1\"></span>smod<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iteit <span class=\"_ _1\"></span>voor<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>behee<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eigenschappen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>contractuele kasstromen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>financ<span class=\"_ _0\"></span>i\u00eble <span class=\"_ _15\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ief<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _15\"> </span>worden <span class=\"_ _16\"> </span>vastgelegd<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>b<span class=\"_ _0\"></span>ij <span class=\"_ _15\"> </span>hun<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ti\u00eble<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>opname.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Deze<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>classifica<span class=\"_ _0\"></span>tie<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>bepa<span class=\"_ _e\"></span>alt <span class=\"_ _15\"> </span>de waarde<span class=\"_ _0\"></span>ring van de <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble activa<span class=\"_ _b\"></span> op toekoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ige balans<span class=\"_ _0\"></span>data<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> geamor<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iseerde kos<span class=\"_ _0\"></span>tprijs o<span class=\"_ _b\"></span>f re\u00eble waa<span class=\"_ _0\"></span>rde<span class=\"_ _e\"></span>. (i) Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>activa aan<span class=\"_ _b\"></span> re\u00eble waa<span class=\"_ _0\"></span>rde via<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>activa <span class=\"_ _15\"> </span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>geclass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ficeerd <span class=\"_ _15\"> </span>tegen <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>e\u00eble<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>waarde <span class=\"_ _15\"> </span>met <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rdeveranderingen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>via <span class=\"_ _10\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>resultaat<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>als <span class=\"_ _10\"> </span>ze aangehouden <span class=\"_ _14\"></span>worden <span class=\"_ _14\"></span>voor <span class=\"_ _e\"></span>handel<span class=\"_ _1\"></span>sdoeleinden. <span class=\"_ _e\"></span>Fi<span class=\"_ _1\"></span>nanci\u00eble <span class=\"_ _e\"></span>acti<span class=\"_ _1\"></span>va <span class=\"_ _e\"></span>tegen <span class=\"_ _14\"></span>re\u00ebl<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>waarde <span class=\"_ _e\"></span>met <span class=\"_ _14\"></span>waardever<span class=\"_ _1\"></span>anderingen <span class=\"_ _e\"></span>via het <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>esultaat<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>worden <span class=\"_ _15\"> </span>ge<span class=\"_ _0\"></span>waardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>egen <span class=\"_ _16\"> </span>re\u00eble <span class=\"_ _15\"> </span>waarde<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>waarbij <span class=\"_ _16\"> </span>alle <span class=\"_ _10\"> </span>daarui<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>voor<span class=\"_ _0\"></span>tvloeiende<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>baten <span class=\"_ _15\"> </span>of <span class=\"_ _15\"> </span>last<span class=\"_ _e\"></span>en <span class=\"_ _16\"> </span>in <span class=\"_ _10\"> </span>het<span class=\"_ _b\"></span> resultaat <span class=\"_ _10\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _10\"> </span>worden.<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>Een <span class=\"_ _15\"> </span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>ieel <span class=\"_ _11\"> </span>ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ef <span class=\"_ _15\"> </span>wordt <span class=\"_ _15\"> </span>in <span class=\"_ _11\"> </span>dez<span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>catego<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>onde<span class=\"_ _0\"></span>rgebrach<span class=\"_ _0\"></span>t, <span class=\"_ _10\"> </span>als <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>voorname<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk aanges<span class=\"_ _0\"></span>chaft werd<span class=\"_ _0\"></span> om het op ko<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>termijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te verkopen.<span class=\"_ _b\"></span><span class=\"ff3\"> </span>(ii) Financi\u00eb<span class=\"_ _0\"></span>le activa<span class=\"_ _b\"></span> aan geamortisee<span class=\"_ _b\"></span>rde kostprijs Financi\u00eble <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>aan <span class=\"_ _14\"></span>geamor<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>see<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>kostprijs <span class=\"_ _e\"></span>zijn <span class=\"_ _e\"></span>ni<span class=\"_ _1\"></span>et-afgeleide<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nstrumen<span class=\"_ _b\"></span>ten <span class=\"_ _14\"></span>die <span class=\"_ _e\"></span>worden <span class=\"_ _14\"></span>aangehoude<span class=\"_ _b\"></span>n binnen <span class=\"_ _b\"></span>een b<span class=\"_ _b\"></span>edrijfsmodel <span class=\"_ _b\"></span>dat e<span class=\"_ _b\"></span>rop ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>icht <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>houden om<span class=\"_ _b\"></span> contractue<span class=\"_ _b\"></span>le kasst<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>men <span class=\"_ _b\"></span>te on<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>vangen (<span class=\"ff8\">held <span class=\"_ _b\"></span>to <span class=\"_ _b\"></span>collect<span class=\"ff2\">) <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contractvoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>waarden <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het <span class=\"_ _9\"></span>f<span class=\"_ _1\"></span>inanci\u00eble <span class=\"_ _b\"></span>actief <span class=\"_ _9\"></span>geven <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>bepaalde <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>aanleiding <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _b\"></span>kasstro<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> </span></span>die <span class=\"_ _11\"> </span>uitslui<span class=\"_ _0\"></span>tend <span class=\"_ _11\"> </span>aflossinge<span class=\"_ _b\"></span>n <span class=\"_\"> </span>en <span class=\"_ _10\"> </span>r<span class=\"_ _1\"></span>entebe<span class=\"_ _0\"></span>talingen <span class=\"_ _10\"> </span>op <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_\"> </span>ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>staande<span class=\"_ _b\"></span> <span class=\"_\"> </span>hoo<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>dsombed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _11\"> </span>bet<span class=\"_ _0\"></span>reffen <span class=\"_ _11\"> </span>(<span class=\"_ _e\"></span><span class=\"ff8\">solely <span class=\"_ _11\"> </span>paymen<span class=\"_ _b\"></span>ts <span class=\"_\"> </span>of<span class=\"_ _b\"></span> </span>principal <span class=\"_ _14\"></span>and <span class=\"_ _14\"></span>interest<span class=\"ff2\">). <span class=\"_ _14\"></span>Tot <span class=\"_ _14\"></span>deze <span class=\"_ _14\"></span>categorie <span class=\"_ _14\"></span>behoren<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>kas <span class=\"_ _16\"></span>en <span class=\"_ _14\"></span>kaseq<span class=\"_ _0\"></span>uivalenten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lange- <span class=\"_ _16\"> </span>en <span class=\"_ _14\"></span>kortetermijnvo<span class=\"_ _b\"></span>rderingen <span class=\"_ _14\"></span>en </span>handelsvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Kasequiva<span class=\"_ _b\"></span>lent<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>zijn <span class=\"_ _15\"> </span>kortlopende<span class=\"_ _b\"></span>, <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>hoge<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>m<span class=\"_ _1\"></span>ate <span class=\"_ _15\"> </span>liquide <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eggingen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>die<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>onmi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>llijk <span class=\"_ _15\"> </span>kunnen worden <span class=\"_ _1\"></span>omge<span class=\"_ _0\"></span>zet in geldmiddelen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _0\"></span>rvan <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bedrag bekend<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s, een oorspronkeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke looptijd <span class=\"_ _1\"></span>hebben<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>hoogs<span class=\"_ _b\"></span>tens dr<span class=\"ls0\">ie maanden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en geen<span class=\"_ _b\"></span> significant <span class=\"_ _0\"></span>risico van <span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>deve<span class=\"_ _b\"></span>randering inh<span class=\"_ _b\"></span>ouden<span class=\"_ _1\"></span>. </span>K.2 Financi\u00eb<span class=\"_ _b\"></span>le verplichtingen Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>verplichtingen <span class=\"_ _e\"></span>worden <span class=\"_ _14\"></span>geclassi<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>icee<span class=\"_ _0\"></span>rd <span class=\"_ _16\"></span>als <span class=\"_ _14\"></span>financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _16\"> </span>ver<span class=\"_ _b\"></span>pli<span class=\"_ _1\"></span>chtinge<span class=\"_ _0\"></span>n <span class=\"_ _14\"></span>aan <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde <span class=\"_ _14\"></span>via <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>esul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat <span class=\"_ _14\"></span>of <span class=\"_ _16\"></span>als financi\u00eble ve<span class=\"_ _b\"></span>rplichtingen tegen<span class=\"_ _b\"></span> geamor<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>iseerde kostp<span class=\"_ _b\"></span>rijs. (i) Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan <span class=\"_ _0\"></span>re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Financi\u00eble <span class=\"_ _14\"></span>verplicht<span class=\"_ _b\"></span>ingen <span class=\"_ _16\"></span>worden <span class=\"_ _14\"></span>geclassi<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>icee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"></span>aan <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _e\"></span>waar<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _14\"></span>via <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>lt<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>als <span class=\"_ _14\"></span>ze <span class=\"_ _16\"> </span>aangehoude<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>voor handelsdo<span class=\"_ _0\"></span>eleinden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Financi\u00eble <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen <span class=\"_ _b\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _b\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>via<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>resultaat <span class=\"_ _b\"></span>worden<span class=\"_ _b\"></span> ge<span class=\"_ _0\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd <span class=\"_ _b\"></span>tegen <span class=\"_ _b\"></span>re\u00eble <span class=\"_ _b\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>, waarbij <span class=\"_ _14\"></span>alle <span class=\"_ _14\"></span>daaruit <span class=\"_ _14\"></span>voortvloe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ende <span class=\"_ _14\"></span>baten <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>lasten <span class=\"_ _14\"></span>in <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>resultaat <span class=\"_ _14\"></span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. <span class=\"_ _14\"></span>Een <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _14\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> wordt in deze<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ca<span class=\"_ _0\"></span>tegorie onde<span class=\"_ _b\"></span>rgebracht als <span class=\"ls11\">ze</span> voorna<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>elijk aanges<span class=\"_ _0\"></span>c<span class=\"_ _b\"></span>haft wer<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>om <span class=\"ls11\">ze</span> <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>korte <span class=\"_ _0\"></span>termijn te ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kopen.<span class=\"_ _0\"></span> (ii) Financi\u00eb<span class=\"_ _0\"></span>le verpl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>chtingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geamo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tiseerde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kostp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>verplichtingen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>geamort<span class=\"_ _0\"></span>iseerde<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>kostprijs,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>m<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>inbegrip <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>schulden<span class=\"_ _0\"></span>, <span class=\"_ _15\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>initieel gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>e\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>, <span class=\"_ _16\"></span>na <span class=\"_ _14\"></span>aftrek<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>transac<span class=\"_ _0\"></span>tiekos<span class=\"_ _0\"></span>ten. <span class=\"_ _14\"></span>Ze <span class=\"_ _14\"></span>worden<span class=\"_ _b\"></span>, <span class=\"_ _16\"> </span>na <span class=\"_ _14\"></span>initi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>opname,<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gewaa<span class=\"_ _0\"></span>rdeerd tegen <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>gea<span class=\"_ _b\"></span>mortiseerde <span class=\"_ _18\"> </span>kos<span class=\"_ _0\"></span>tpr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>js. <span class=\"_ _18\"> </span>De <span class=\"_ _13\"> </span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i\u00ebl<span class=\"_ _1\"></span>e <span class=\"_ _18\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nge<span class=\"_ _b\"></span>n <span class=\"_ _18\"> </span>van <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>groep <span class=\"_ _18\"> </span>ge<span class=\"_ _b\"></span>waardeerd <span class=\"_ _13\"> </span>tegen geamortisee<span class=\"_ _b\"></span>rde <span class=\"_\"> </span>kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>prijs <span class=\"_ _11\"> </span>omva<span class=\"_ _0\"></span>tten <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>langlopende<span class=\"_ _b\"></span> <span class=\"_\"> </span>financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rpl<span class=\"_ _1\"></span>ich<span class=\"_ _0\"></span>tingen <span class=\"_ _10\"> </span>(<span class=\"_ _1\"></span>banksc<span class=\"_ _0\"></span>hulden<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _1\"></span> <span class=\"_\"> </span>leasingschu<span class=\"_ _b\"></span>lden), overige <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span>lopende <span class=\"_ _14\"></span>verplichtingen<span class=\"_ _b\"></span>, <span class=\"_ _16\"> </span>kortlopende <span class=\"_ _e\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble <span class=\"_ _16\"> </span>verplic<span class=\"_ _b\"></span>htingen, <span class=\"_ _14\"></span>handelsschulden<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _16\"> </span>overige <span class=\"_ _14\"></span>kortlop<span class=\"_ _0\"></span>ende verplichtingen<span class=\"_ _b\"></span>. (iii) Eigenver<span class=\"_ _b\"></span>mogensinstru<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten Externe <span class=\"_ _1\"></span>kosten <span class=\"_ _e\"></span>d<span class=\"_ _0\"></span>ie <span class=\"_ _e\"></span>direc<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>kunnen worden <span class=\"_ _1\"></span>toegerekend<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>uitgifte <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>ni<span class=\"_ _1\"></span>euwe <span class=\"_ _1\"></span>aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en, <span class=\"_ _e\"></span>uitgezon<span class=\"_ _b\"></span>derd <span class=\"_ _e\"></span>aande<span class=\"_ _b\"></span>len die <span class=\"_ _b\"></span>in he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> kade<span class=\"_ _b\"></span>r v<span class=\"_ _b\"></span>an een<span class=\"_ _b\"></span> bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfscomb<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>natie <span class=\"_ _b\"></span>zijn <span class=\"_ _b\"></span>uitgegeven,<span class=\"_ _b\"></span> worden<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>gepresenteerd <span class=\"_ _b\"></span>als een<span class=\"_ _b\"></span> ve<span class=\"_ _b\"></span>rmindering,<span class=\"_ _b\"></span> na <span class=\"_ _b\"></span>aftrek <span class=\"_ _0\"></span>van belastingen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _15\"> </span>eigen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>vermogen.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Aande<span class=\"_ _0\"></span>lenemiss<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ekosten<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>die <span class=\"_ _15\"> </span>rechtst<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eeks <span class=\"_ _15\"> </span>zijn <span class=\"_ _15\"> </span>gemaak<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>in <span class=\"_ _15\"> </span>verband<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>m<span class=\"_ _e\"></span>et <span class=\"_ _15\"> </span>een bedrijfscomb<span class=\"_ _b\"></span>inatie worden opgenomen<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>a<span class=\"_ _0\"></span>ls <span class=\"_ _1\"></span>kost in <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>tatenrek<span class=\"_ _b\"></span>ening<span class=\"_ _1\"></span>. Di<span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>denden op gewone<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>aandelen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n het <span class=\"_ _20\"> </span>e<span class=\"_ _0\"></span>igen <span class=\"_ _20\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _1c\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>periode<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>waarin <span class=\"_ _1c\"> </span>ze <span class=\"_ _1c\"> </span>worden <span class=\"_ _1c\"> </span>gedec<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>areerd.<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>Indien <span class=\"_ _1c\"> </span>het <span class=\"_ _1c\"> </span>bedrijf <span class=\"_ _20\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"> </span>zijn dochteronde<span class=\"_ _b\"></span>rnemingen <span class=\"_ _b\"></span>gewone <span class=\"_ _b\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>an <span class=\"_ _b\"></span>zichzelf <span class=\"_ _b\"></span>of <span class=\"_ _0\"></span>van <span class=\"_ _b\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn/hu<span class=\"_ _b\"></span>n <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>oeder<span class=\"_ _0\"></span>maatschapp<span class=\"_ _b\"></span>ij aan<span class=\"_ _b\"></span>koopt/aankope<span class=\"_ _0\"></span>n, <span class=\"_ _b\"></span>wordt de <span class=\"_\"> </span>betaa<span class=\"_ _b\"></span>lde <span class=\"_\"> </span>v<span class=\"_ _0\"></span>ergoed<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng, <span class=\"_ _11\"> </span>inclusief<span class=\"_ _b\"></span> <span class=\"_\"> </span>even<span class=\"_ _0\"></span>tuele <span class=\"_\"> </span>toe<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _b\"></span> <span class=\"_\"> </span>rekenen<span class=\"_ _b\"></span> <span class=\"_\"> </span>transa<span class=\"_ _0\"></span>ctiekosten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>na<span class=\"_ _b\"></span> <span class=\"_\"> </span>winstbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astinge<span class=\"_ _b\"></span>n, <span class=\"_\"> </span>in <span class=\"_ _10\"> </span>m<span class=\"_ _1\"></span>inde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing gebracht <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>het <span class=\"_ _16\"></span>totaal <span class=\"_ _14\"></span>van <span class=\"_ _15\"> </span>het <span class=\"_ _16\"></span>eigen<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>vermogen <span class=\"_ _16\"> </span>als <span class=\"_ _14\"></span>ingekochte <span class=\"_ _16\"> </span>ei<span class=\"_ _0\"></span>gen <span class=\"_ _16\"></span>aandel<span class=\"_ _1\"></span>en <span class=\"_ _16\"></span>tot <span class=\"_ _16\"> </span>ze <span class=\"_ _15\"> </span>worden <span class=\"_ _14\"></span>ingetrokken.<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Indien dergelijke <span class=\"_ _b\"></span>aandelen <span class=\"_ _9\"></span>later <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kocht <span class=\"_ _b\"></span>of <span class=\"_ _b\"></span>opnieu<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>uitgeg<span class=\"_ _b\"></span>even, <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ontvangen <span class=\"_ _b\"></span>vergoed<span class=\"_ _b\"></span>ing <span class=\"_ _b\"></span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en in het eigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vermoge<span class=\"_ _0\"></span>n. L. Voorzien<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> Voorziening<span class=\"_ _0\"></span>en worden geb<span class=\"_ _0\"></span>oekt wan<span class=\"_ _0\"></span>neer de groep een bes<span class=\"_ _b\"></span>taande in rech<span class=\"_ _1\"></span>te afdwing<span class=\"_ _0\"></span>bare of feite<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke verp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichting heef<span class=\"_ _b\"></span>t als gevolg<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van gebeu<span class=\"_ _b\"></span>rtenissen <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n het<span class=\"_ _b\"></span> verleden, het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schijnli<span class=\"_ _0\"></span>jk is d<span class=\"_ _b\"></span>at<span class=\"_ _1\"></span> een<span class=\"_ _0\"></span> uitstroom<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _0\"></span>middelen ve<span class=\"_ _b\"></span>reist zal z<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>n om<span class=\"_ _b\"></span> de verplicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng a<span class=\"_ _0\"></span>f te wikkelen<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>een be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rouwba<span class=\"_ _0\"></span>re schat<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> bedrag kan<span class=\"_ _b\"></span> worden g<span class=\"_ _1\"></span>emaakt. L<span class=\"ls3\">.1</span> Kos<span class=\"_ _b\"></span>ten van personee<span class=\"_ _b\"></span>lsbeloningen (i) Pensioenv<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _0\"></span> Ingeval <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r \u2018<span class=\"_ _1\"></span>toegezegd<span class=\"_ _b\"></span><span class=\"ff2\">-<span class=\"_ _1\"></span><span class=\"ff6\">pensioen<span class=\"_ _b\"></span>regelingen\u2019<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en \u2018toegezegde<span class=\"ff2\">-</span>bijd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age<span class=\"_ _b\"></span>nr<span class=\"_ _1\"></span>egelingen<span class=\"_ _b\"></span>\u2019<span class=\"_ _1\"></span> worden afgesloten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa </span></span>aangehouden in <span class=\"_ _1\"></span>aparte <span class=\"_ _1\"></span>beheerde fondsen of <span class=\"_ _1\"></span>groepsverzekeringen.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>pensioenregelingen worden gefinanci<span class=\"_ _1\"></span>erd door betalingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>werkneme<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>desbetre<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fende <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijven in <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>groep<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>waarbij r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wordt <span class=\"_ _1\"></span>gehouden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>met de aanbeve<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van ona<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>hankeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke e<span class=\"_ _0\"></span>rkende ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uarisse<span class=\"_ _0\"></span>n.  Voor <span class=\"_ _21\"> </span>de <span class=\"_ _22\"> </span>\u2018toegezeg<span class=\"_ _0\"></span>d<span class=\"ff2\">-</span>pensioen<span class=\"_ _b\"></span>regelingen\u2019<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _21\"> </span>pensioenk<span class=\"_ _b\"></span>osten <span class=\"_ _22\"> </span>geraamd<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>volgens <span class=\"_ _21\"> </span>de <span class=\"_ _22\"> </span><span class=\"ff8\">projec<span class=\"_ _0\"></span>ted <span class=\"_ _22\"> </span>un<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t </span>creditmetho<span class=\"_ _b\"></span>de<span class=\"ff2\">:<span class=\"_ _1\"></span> <span class=\"_\"> </span>de <span class=\"_\"> </span>kosten <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>strekken <span class=\"_\"> </span>van <span class=\"_\"> </span>pens<span class=\"_ _b\"></span>ioenen <span class=\"_\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>als <span class=\"_\"> </span>last <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>winst<span class=\"_ _1\"></span>-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>om <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>no<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>kosten<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>spreiden <span class=\"_ _10\"> </span>over <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>diens<span class=\"_ _b\"></span>ttijd <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>werkne<span class=\"_ _0\"></span>mers <span class=\"_ _10\"> </span>op <span class=\"_\"> </span>bas<span class=\"_ _0\"></span>is <span class=\"_ _10\"> </span>van <span class=\"_\"> </span>a<span class=\"_ _0\"></span>ctua<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble berekeningen.<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _16\"></span>pensioenve<span class=\"_ _b\"></span>rplichting <span class=\"_ _14\"></span>wordt <span class=\"_ _14\"></span>gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>als <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>cont<span class=\"_ _1\"></span>ante <span class=\"_ _16\"> </span>waarde <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>gescha<span class=\"_ _b\"></span>tt<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>toekoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ige uitstroom <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>kasmidde<span class=\"_ _b\"></span>len, <span class=\"_ _14\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>hand <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>entevoe<span class=\"_ _b\"></span>ten <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>overheidseffecten waarvan <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>looptijd <span class=\"_ _e\"></span>die<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de desbetre<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fende verp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>chtinge<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>benade<span class=\"_ _b\"></span>rt.  Actuari\u00eble<span class=\"_ _b\"></span> w<span class=\"_ _b\"></span>insten <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>verl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ezen <span class=\"_ _9\"></span>worden <span class=\"_ _b\"></span>geboekt<span class=\"_ _b\"></span> o<span class=\"_ _b\"></span>ver <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ge<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>idde<span class=\"_ _b\"></span>l<span class=\"_ _e\"></span>de <span class=\"_ _b\"></span>resterende<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>iensttijd <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> we<span class=\"_ _b\"></span>rknemers. <span class=\"_ _9\"></span>N<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>toactiva<span class=\"_ _b\"></span> die <span class=\"_ _1\"></span>voortvloeien uit <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>financie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>van de <span class=\"_ _1\"></span>pensioenv<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>gen <span class=\"_ _1\"></span>wor<span class=\"_ _1\"></span>den geboekt ten <span class=\"_ _1\"></span>bedrage van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>contan<span class=\"_ _0\"></span>te nettowaarde van <span class=\"_ _1\"></span>de toekomstige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>besparingen op <span class=\"_ _1\"></span>de werkgeversbi<span class=\"_ _b\"></span>jdrage <span class=\"_ _1\"></span>volgens de \u2018<span class=\"_ _1\"></span>geslo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"ff2\">-<span class=\"_ _1\"></span></span>groepmethode<span class=\"_ _b\"></span>\u2019 <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>het personeel aan<span class=\"_ _b\"></span> het eind van he<span class=\"_ _b\"></span>t jaar. De g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t geen <span class=\"_ _b\"></span>\u2018t<span class=\"_ _1\"></span>oegeze<span class=\"_ _b\"></span>gd<span class=\"_ _1\"></span><span class=\"ff2\">-<span class=\"_ _1\"></span></span>pensioen<span class=\"_ _b\"></span>regelingen\u2019 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>De <span class=\"_ _10\"> </span>bijdragen <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>aan <span class=\"_ _10\"> </span>\u2018toegezegd<span class=\"_ _0\"></span>e<span class=\"ff2\">-<span class=\"_ _1\"></span></span>bijd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agenrege<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span>\u2019 <span class=\"_ _11\"> </span>worden <span class=\"_ _15\"> </span>als <span class=\"_ _11\"> </span>las<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>winst<span class=\"ff2\">-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span> </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>pe<span class=\"_ _b\"></span>riode <span class=\"_ _18\"> </span>waarop<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>bijd<span class=\"_ _b\"></span>ragen <span class=\"_ _18\"> </span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>hebbe<span class=\"_ _0\"></span>n. <span class=\"_ _18\"> </span>Prepensioe<span class=\"_ _0\"></span>nen <span class=\"_ _13\"> </span>worden <span class=\"_ _18\"> </span>behan<span class=\"_ _0\"></span>deld <span class=\"_ _18\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s ontslagvergoed<span class=\"_ _b\"></span>ingen. <span class=\"_ _10\"> </span>De <span class=\"_ _10\"> </span>kosten <span class=\"_ _10\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>geboekt<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>wannee<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>nemers <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>nste<span class=\"_ _0\"></span>mmen <span class=\"_ _15\"> </span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>be\u00ebind<span class=\"_ _b\"></span>iging <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>hun dienstverband<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n het<span class=\"_ _b\"></span> kader van deze<span class=\"_ _b\"></span> pr<span class=\"_ _1\"></span>og<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>amma\u2019s<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>(ii) Personee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>sbeloning<span class=\"_ _b\"></span>en Alle <span class=\"_ _13\"> </span>personeelsbe<span class=\"_ _b\"></span>loningen <span class=\"_ _12\"> </span>werden <span class=\"_ _13\"> </span>betaald<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>geldmidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_ _13\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>w<span class=\"_ _1\"></span>erden <span class=\"_ _13\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s <span class=\"_ _13\"> </span>las<span class=\"_ _0\"></span>t <span class=\"_ _13\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _13\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-verliesrekening<span class=\"_ _b\"></span>. L.2 Verliesla<span class=\"_ _b\"></span>tende contracten De g<span class=\"_ _b\"></span>roep boek<span class=\"_ _b\"></span>t een<span class=\"_ _b\"></span> voorz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ening<span class=\"_ _b\"></span> voor <span class=\"_ _b\"></span>verlieslatende<span class=\"_ _b\"></span> cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acten<span class=\"_ _0\"></span> als<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>e verwach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e voo<span class=\"_ _b\"></span>rdelen <span class=\"_ _b\"></span>uit <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>act <span class=\"_ _b\"></span>kleine<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zijn dan de onve<span class=\"_ _b\"></span>rmijdelijke kos<span class=\"_ _0\"></span>ten die nod<span class=\"_ _b\"></span>ig zijn om<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> uit hoofde van he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ract na<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te komen<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span> L.3 Overige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorzien<span class=\"_ _0\"></span>ingen Overige <span class=\"_ _12\"> </span>voorzieningen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>aangelegd <span class=\"_ _12\"> </span>voor <span class=\"_ _12\"> </span>mogelijke<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>v<span class=\"_ _0\"></span>erpl<span class=\"_ _b\"></span>ichti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>waarvan<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>uitstroo<span class=\"_ _b\"></span>m <span class=\"_ _13\"> </span>van <span class=\"_ _12\"> </span>middelen redelijkerwi<span class=\"_ _b\"></span>jze <span class=\"_ _27\"> </span>kan<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _31\"> </span>gescha<span class=\"_ _b\"></span>t. <span class=\"_ _31\"> </span>Deze<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>voorzieningen<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>betr<span class=\"_ _1\"></span>effen<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>onder <span class=\"_ _2b\"> </span>meer <span class=\"_ _31\"> </span>jurid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche <span class=\"_ _31\"> </span>cla<span class=\"_ _b\"></span>ims <span class=\"_ _31\"> </span>en<span class=\"_ _b\"></span> belastingve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> waarvoor <span class=\"_ _b\"></span>meer dan waarschi<span class=\"_ _b\"></span>jnlijk een ui<span class=\"_ _0\"></span>tstroo<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> van midde<span class=\"_ _b\"></span>len vereist za<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>zijn.<span class=\"_ _1\"></span> M. Opbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>antwoording Opbrengsten<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>indien <span class=\"_ _e\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>waars<span class=\"_ _1\"></span>chijnl<span class=\"_ _0\"></span>ijk <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>dat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>economisch<span class=\"_ _b\"></span>e <span class=\"_ _14\"></span>voordelen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>met <span class=\"_ _14\"></span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>tot <span class=\"_ _14\"></span>een<span class=\"_ _b\"></span> transactie naar<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neming zullen vloeien<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de opbrengsten betrou<span class=\"_ _0\"></span>wbaar kan <span class=\"_ _1\"></span>bepaa<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Verkopen <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>gebo<span class=\"_ _0\"></span>ekt <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>aftrek <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>btw <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>kortingen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Huu<span class=\"_ _b\"></span>ropbrengsten <span class=\"_ _b\"></span>uit <span class=\"_ _b\"></span>vastgoedbelegg<span class=\"_ _b\"></span>ingen <span class=\"_ _b\"></span>verhuurd <span class=\"_ _b\"></span>via <span class=\"_ _b\"></span>een huurovereenko<span class=\"_ _b\"></span>mst worden opg<span class=\"_ _0\"></span>eno<span class=\"_ _b\"></span>men in de geco<span class=\"_ _0\"></span>nso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de wins<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> op lineaire<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>basis<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>over<span class=\"_ _0\"></span> de duu<span class=\"_ _0\"></span>r van de <span class=\"_ _1\"></span>huur.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Com<span class=\"_ _b\"></span>mer<span class=\"_ _1\"></span>ci\u00eble tegemoetko<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ngen toegeken<span class=\"_ _b\"></span>d <span class=\"_ _e\"></span>bij de <span class=\"_ _1\"></span>huur <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1\"></span>opgenomen als een <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eg<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aal <span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _14\"></span><span class=\"ls0\">totale <span class=\"_ _14\"></span>huuropb<span class=\"_ _b\"></span>rengsten. <span class=\"_ _e\"></span>Tijdelijke <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>teringstoelages <span class=\"_ _1\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>duur <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>huurovereenk<span class=\"_ _b\"></span>omst <span class=\"_ _14\"></span>pro <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ata </span>verrekend<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>met <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>huuropbrengs<span class=\"_ _b\"></span>ten. <span class=\"_ _e\"></span>Vergoedinge<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _1\"></span>vroegti<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>dig <span class=\"_ _1\"></span>verbroken <span class=\"_ _1\"></span>huu<span class=\"_ _0\"></span>rcontracten<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>onmidd<span class=\"_ _0\"></span>ellijk<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>in het <span class=\"_\"> </span>r<span class=\"_ _1\"></span>esultaat <span class=\"_ _29\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>het <span class=\"_ _29\"> </span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>opge<span class=\"_ _1\"></span>no<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en. <span class=\"_ _29\"> </span>Huuropb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_\"> </span>worden <span class=\"_ _12\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _29\"> </span>vanaf <span class=\"_ _29\"> </span>de <span class=\"_\"> </span>aanvang <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de huurovereenko<span class=\"_ _b\"></span>mst. <span class=\"_ _1\"></span>Rente <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _1\"></span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>basis <span class=\"_ _1\"></span>van ti<span class=\"_ _1\"></span>jdseve<span class=\"_ _b\"></span>nredigheid,<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _0\"></span>rbij <span class=\"_ _1\"></span>rekening <span class=\"_ _1\"></span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>gehoude<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>met het <span class=\"_ _14\"></span>e<span class=\"_ _0\"></span>ffectieve<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span>ment <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>actief.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Di<span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>idenden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>worden <span class=\"_ _e\"></span>opge<span class=\"_ _0\"></span>nomen <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>het <span class=\"_ _16\"> </span>ogenb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ik <span class=\"_ _e\"></span>dat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>aandeelhoud<span class=\"_ _b\"></span>er <span class=\"_ _e\"></span>het recht heef<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verkregen<span class=\"_ _b\"></span> om de betal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng te on<span class=\"_ _b\"></span>tvangen. N. Kostenve<span class=\"_ _b\"></span>rantwoording Bedrijfskosten <span class=\"_ _0\"></span>worden opgeno<span class=\"_ _b\"></span>men i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de winst-<span class=\"_ _1\"></span> en verliesreken<span class=\"_ _b\"></span>ing wanne<span class=\"_ _0\"></span>er ze gemaakt wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. Financie<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngskos<span class=\"_ _b\"></span>ten worden ten <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aste<span class=\"_ _0\"></span> van he<span class=\"_ _0\"></span>t resultaat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>genomen in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de mate<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dat ze be<span class=\"_ _b\"></span>trekking hebben<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op de boe<span class=\"_ _0\"></span>khoudk<span class=\"_ _b\"></span>undige pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__18": {
   "value": "6.5.2.1<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Conformitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>sverk<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aring De f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eble <span class=\"_ _b\"></span>informatie<span class=\"_ _b\"></span> is opges<span class=\"_ _b\"></span>teld <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n ov<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>reenstemming<span class=\"_ _b\"></span> met d<span class=\"_ _b\"></span>e Int<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>national <span class=\"_ _b\"></span>Financial <span class=\"_ _b\"></span>Reporting <span class=\"_ _1\"></span>Standa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ds <span class=\"_ _b\"></span><span class=\"ff6\">(<span class=\"_ _1\"></span>\u2018IFRS\u2019<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span><span class=\"ff2 ls6\">, </span></span>opgesteld door <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Interna<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iona<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Account<span class=\"_ _0\"></span>ing <span class=\"_ _1\"></span>Standa<span class=\"_ _0\"></span>rds <span class=\"_ _1\"></span>Board (IAS<span class=\"_ _b\"></span>B)<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>en di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>EU zij<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>goedgek<span class=\"_ _b\"></span>eurd <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>binn<span class=\"_ _0\"></span>en de EU van k<span class=\"_ _b\"></span>racht <span class=\"_ _1\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__20-1": {
   "value": "6.5.2.2<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Consolida<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iekring De term \u2018g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep\u2019 ve<span class=\"_ _b\"></span>rwijst naar Iep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff2 ls5\">nv<span class=\"ls0\"> en zijn doch<span class=\"_ _b\"></span>teronderne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ngen.<span class=\"_ _b\"></span>  </span></span>A. Integraal<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gecons<span class=\"_ _0\"></span>olideerde<span class=\"_ _b\"></span> participaties Naam Land 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Wijziging<span class=\"_ _b\"></span> (%) (%) t.o.v. vorig<span class=\"_ _b\"></span> boekjaar (%)<span class=\"ff3 fs1\"> </span>Voortgezette<span class=\"_ _b\"></span> bedrijfsactiv<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>teiten<span class=\"_ _0\"></span> Iep Invest nv<span class=\"_ _b\"></span> BE<span class=\"ls0\"> </span>100,00<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> - Accentis nv<span class=\"_ _0\"></span> BE<span class=\"ls0\"> </span>67,<span class=\"ls5\">25</span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Prope<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>y<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Interna<span class=\"_ _0\"></span>tional nv BE<span class=\"ls0\"> </span>67,25<span class=\"_ _b\"></span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Prope<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>y<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Overpel<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> nv BE<span class=\"ls0\"> </span>67,25<span class=\"_ _b\"></span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Ver<span class=\"_ _b\"></span>walt<span class=\"_ _1\"></span>ungs<span class=\"_ _b\"></span> GmbH DE<span class=\"_ _0\"></span><span class=\"ls0\"> </span>67,25<span class=\"_ _b\"></span> 66,99<span class=\"_ _b\"></span> +0,<span class=\"ls5\">26<span class=\"ls0\"> </span></span>Accentis Deve<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>op<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent s.r.o<span class=\"_ _0\"></span>. [1] SLO - 66,99<span class=\"_ _b\"></span> -<span class=\"ls5\">66</span>,<span class=\"_ _1\"></span>99<span class=\"_ _b\"></span> Be\u00ebindigde be<span class=\"_ _b\"></span>drijfsac<span class=\"_ _0\"></span>tiviteiten SpaceChec<span class=\"_ _b\"></span>ker<span class=\"_ _1\"></span> nv [2<span class=\"_ _b\"></span>] BE<span class=\"ls0\"> </span>- 100,00<span class=\"_ _b\"></span> -100,00 [1] <span class=\"ls14\">Op <span class=\"_ _b\"></span><span class=\"ls0\">4 <span class=\"_ _b\"></span><span class=\"ls1\">nov<span class=\"_ _1\"></span><span class=\"ls0\">ember <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>22 werd <span class=\"_ _b\"></span>1<span class=\"_ _1\"></span>00% <span class=\"_ _b\"></span>van de <span class=\"_ _b\"></span>aan<span class=\"_ _1\"></span>delen <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>an de <span class=\"_ _b\"></span>inact<span class=\"_ _1\"></span>ieve vennoots<span class=\"_ _1\"></span>chap <span class=\"_ _b\"></span>Ac<span class=\"_ _1\"></span>centis<span class=\"_ _1\"></span> Development s.r.o., <span class=\"_ _b\"></span>een dochtervennoots<span class=\"_ _1\"></span>chap<span class=\"_ _1\"></span> </span></span></span></span>van Ac<span class=\"_ _1\"></span>centis<span class=\"_ _1\"></span> Property I<span class=\"_ _1\"></span>nternational nv<span class=\"_ _1\"></span>, v<span class=\"_ _1\"></span>erkocht. [2] Eind 2010 werd <span class=\"_ _b\"></span>bes<span class=\"_ _1\"></span>loten om de activiteiten per 30 <span class=\"_ _b\"></span>juni 2011 stop te <span class=\"_ _0\"></span>zetten. Voor 2<span class=\"_ _b\"></span>010 en volgende <span class=\"_ _b\"></span>boek<span class=\"_ _1\"></span>jar<span class=\"_ _1\"></span>en werd de <span class=\"_ _b\"></span>balans opgen<span class=\"_ _1\"></span>ome<span class=\"_ _1\"></span>n in de rubriek <span class=\"_ _1\"></span>be\u00ebindigde act<span class=\"_ _1\"></span>iviteit<span class=\"_ _1\"></span>en v<span class=\"_ _1\"></span>an het segm<span class=\"_ _1\"></span>ent Other. <span class=\"_ _1\"></span>Eind okt<span class=\"_ _1\"></span>ober 2022 w<span class=\"_ _1\"></span>erd de participatie <span class=\"_ _1\"></span>SpaceC<span class=\"_ _1\"></span>heck<span class=\"_ _1\"></span>er nv gedeconsolideerd als<span class=\"_ _e\"></span> gevolg v<span class=\"_ _1\"></span>an de f<span class=\"_ _1\"></span>inale sluit<span class=\"_ _1\"></span>ing van de <span class=\"_ _1\"></span>vereffening bij <span class=\"_ _1\"></span>vonnis <span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span>d. 18 <span class=\"_ _1\"></span>oktober 2022.<span class=\"fs1\"> </span>B. Participa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies<span class=\"_ _0\"></span> geconsolidee<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a ve<span class=\"_ _0\"></span>rmogens<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>utatie Naam Land Ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngs-20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Wijziging<span class=\"_ _b\"></span> nummer (%) (%) t.o.v. vorig<span class=\"_ _b\"></span> boekjaar (%)<span class=\"ff3 fs1\"> </span>Clubhotel <span class=\"_ _b\"></span>G<span class=\"_ _1\"></span>esellscha<span class=\"_ _b\"></span>ft <span class=\"_ _1\"></span>mbH<span class=\"_ _b\"></span> AT<span class=\"ls0\"> </span>FB133181f<span class=\"_ _b\"></span> 50,00<span class=\"_ _0\"></span> 50,00<span class=\"_ _0\"></span> -6.5.2.4<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Consolida<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieprincipes<span class=\"_ _0\"></span> De <span class=\"_ _b\"></span>bedrijven <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>groep <span class=\"_ _b\"></span>voeren <span class=\"_ _b\"></span>hun <span class=\"_ _b\"></span>boekhou<span class=\"_ _0\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenste<span class=\"_ _b\"></span>mming <span class=\"_ _b\"></span>met <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>wettelijke voorsch<span class=\"_ _b\"></span>riften v<span class=\"_ _b\"></span>an d<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>landen waarin <span class=\"_ _b\"></span>ze z<span class=\"_ _b\"></span>ijn <span class=\"_ _b\"></span>opgerich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>ger<span class=\"_ _1\"></span>eg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>streerd<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Er <span class=\"_ _b\"></span>zij<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> bep<span class=\"_ _0\"></span>aalde <span class=\"_ _b\"></span>aanpass<span class=\"_ _0\"></span>inge<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>enkelvoudige <span class=\"_ _b\"></span>jaarreken<span class=\"_ _b\"></span>ingen <span class=\"_ _b\"></span>geboekt om <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>geconso<span class=\"_ _b\"></span>lideerde <span class=\"_ _18\"> </span>jaarreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>te <span class=\"_ _18\"> </span>pr<span class=\"_ _1\"></span>esen<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>in <span class=\"_ _18\"> </span>overeen<span class=\"_ _0\"></span>stemming <span class=\"_ _18\"> </span>met <span class=\"_ _18\"> </span>IFRS<span class=\"_ _0\"></span>.<span class=\"_ _e\"></span> <span class=\"_ _1c\"> </span>De<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>boekho<span class=\"_ _b\"></span>udkundige verwerkingsp<span class=\"_ _0\"></span>rincipes<span class=\"_ _b\"></span> zi<span class=\"_ _1\"></span>jn con<span class=\"_ _0\"></span>sistent <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oegepas<span class=\"_ _0\"></span>t tijdens<span class=\"_ _b\"></span> de gehele <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>elev<span class=\"_ _0\"></span>ante pe<span class=\"_ _0\"></span>riode.<span class=\"_ _1\"></span> De <span class=\"_ _1\"></span>geconso<span class=\"_ _0\"></span>lideerde<span class=\"_ _b\"></span> j<span class=\"_ _1\"></span>aarrekening<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>werd<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>opgemaak<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>op basis van de historische<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>kostp<span class=\"_ _0\"></span>rijsmethod<span class=\"_ _0\"></span>e. Alle uitzonder<span class=\"_ _1\"></span>ing<span class=\"ls5\">en </span>op de histor<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche kos<span class=\"_ _b\"></span>tprijsmethode <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>toege<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ich<span class=\"_ _0\"></span>t in de hie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nav<span class=\"_ _b\"></span>olgende<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ringsregels. De <span class=\"_ _e\"></span>re\u00eble <span class=\"_ _e\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _e\"></span>activa<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>pass<span class=\"_ _b\"></span>iva <span class=\"_ _14\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>niet <span class=\"_ _e\"></span>materieel <span class=\"_ _e\"></span>verschil<span class=\"_ _0\"></span>lend<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>nominale<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>tenzij anders ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>meld.<span class=\"_ _b\"></span>  De groep heef<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r de presenta<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie van de kas<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>roomtabe<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>gekozen<span class=\"_ _b\"></span> voor de indi<span class=\"_ _b\"></span>recte methode. De <span class=\"_ _13\"> </span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>rr<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>is<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>opgesteld<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>gecons<span class=\"_ _0\"></span>olideerde<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>bas<span class=\"_ _0\"></span>is. <span class=\"_ _13\"> </span>Bedr<span class=\"_ _0\"></span>ijfsentitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _13\"> </span>die <span class=\"_ _13\"> </span>voldoen <span class=\"_ _13\"> </span>aan<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>de<span class=\"_ _b\"></span>finitie <span class=\"_ _13\"> </span>van dochteronde<span class=\"_ _b\"></span>rneming <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>uiteengeze<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>F<span class=\"_ _0\"></span>RS <span class=\"_ _e\"></span>10 <span class=\"_ _1\"></span>\u2018Geconsol<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>deerde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _1\"></span>staten\u2019 <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>die <span class=\"_ _e\"></span>deel<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>uitmaken <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de groep <span class=\"_ _e\"></span>zijn <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>geconsol<span class=\"_ _b\"></span>ideerde <span class=\"_ _e\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>rr<span class=\"_ _1\"></span>ekening <span class=\"_ _14\"></span>vana<span class=\"_ _b\"></span>f <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>datum <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>zeggenscha<span class=\"_ _b\"></span>p <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _14\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gegaan<span class=\"_ _b\"></span> naar de bed<span class=\"_ _b\"></span>rij<span class=\"_ _1\"></span>veng<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep<span class=\"_ _b\"></span> I<span class=\"_ _1\"></span>ep<span class=\"_ _0\"></span> Invest <span class=\"ls5\">nv</span>, en wo<span class=\"_ _b\"></span>rden niet <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>anger<span class=\"_ _0\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _b\"></span>econsolideerde jaa<span class=\"_ _b\"></span>rrekening opg<span class=\"_ _0\"></span>enomen<span class=\"_ _b\"></span> vanaf de datum waarop<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>zeggens<span class=\"_ _b\"></span>chap eindigt. Zeggenschap<span class=\"_ _b\"></span> is <span class=\"_ _1\"></span>de macht hebb<span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>over <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span>it, de <span class=\"_ _1\"></span>rech<span class=\"_ _0\"></span>ten hebben op de variabele <span class=\"_ _b\"></span>inkomsten u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t hoo<span class=\"_ _b\"></span>fde van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rokkenhe<span class=\"_ _b\"></span>id bij de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>entite<span class=\"_ _b\"></span>it en over<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>mogelijkheid<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>beschikken<span class=\"_ _b\"></span> de mach<span class=\"_ _b\"></span>t over de e<span class=\"_ _0\"></span>ntite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>gebruiken <span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>m de<span class=\"_ _b\"></span> hoogte<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span> var<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>abele<span class=\"_ _b\"></span> inko<span class=\"_ _0\"></span>msten <span class=\"_ _b\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>be\u00efnvloeden. <span class=\"_ _b\"></span>Saldi <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>transac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies <span class=\"_ _b\"></span>binnen <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> groep zijn <span class=\"_ _e\"></span>ge\u00eblim<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>neerd <span class=\"_ _1\"></span>bij <span class=\"_ _1\"></span>consolidatie<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>met <span class=\"_ _e\"></span>inbeg<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ip <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>niet<span class=\"_ _1\"></span>-gereal<span class=\"_ _0\"></span>iseerde<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>winsten <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liezen, t<span class=\"_ _1\"></span>enzij <span class=\"_ _1\"></span>niet<span class=\"_ _1\"></span>-gereal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>seerde<span class=\"_ _b\"></span> verliezen nie<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ecuperee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d kun<span class=\"_ _0\"></span>nen wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. De groep past<span class=\"_ _b\"></span> de volgende <span class=\"_ _b\"></span>met<span class=\"_ _1\"></span>hodes<span class=\"_ _b\"></span> toe voor de cons<span class=\"_ _b\"></span>olidatie van<span class=\"_ _b\"></span> zijn rekeningen<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> A. Integrale<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>consolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e Integrale <span class=\"_ _b\"></span>conso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie <span class=\"_ _b\"></span>wordt <span class=\"_ _9\"></span>toegepast <span class=\"_ _b\"></span>voor<span class=\"_ _b\"></span> die<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>vennootschappen<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>w<span class=\"_ _b\"></span>aar<span class=\"_ _1\"></span>in <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>derhe<span class=\"_ _0\"></span>id <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>stemrech<span class=\"_ _b\"></span>ten van <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _e\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _e\"></span>bezi<span class=\"_ _0\"></span>t, <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>waarover<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>groe<span class=\"_ _0\"></span>p <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>juridische <span class=\"_ _1\"></span>of f<span class=\"_ _1\"></span>eitelijke <span class=\"_ _1\"></span>con<span class=\"_ _0\"></span>trole<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>bezit.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Bij <span class=\"_ _e\"></span>dit<span class=\"_ _1\"></span> soort <span class=\"_ _15\"> </span>consol<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>datie <span class=\"_ _16\"></span>worden <span class=\"_ _14\"></span>alle <span class=\"_ _15\"> </span>activa <span class=\"_ _14\"></span>en <span class=\"_ _15\"> </span>passiva <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _15\"> </span>betrokke<span class=\"_ _b\"></span>n <span class=\"_ _15\"> </span>dochteronde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nem<span class=\"_ _0\"></span>ing <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>rekeningen <span class=\"_ _16\"> </span>van <span class=\"_ _15\"> </span>de<span class=\"_ _b\"></span> moedermaatsch<span class=\"_ _b\"></span>appij <span class=\"_\"> </span>o<span class=\"_ _b\"></span>pgenomen <span class=\"_ _11\"> </span>ter <span class=\"_ _11\"> </span>vervang<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>inventa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iswaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _11\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>deelne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>. <span class=\"_\"> </span>In <span class=\"_\"> </span>vo<span class=\"_ _0\"></span>orko<span class=\"_ _0\"></span>mende gevallen leidt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>deze met<span class=\"_ _1\"></span>hode<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>ot het <span class=\"_ _1\"></span>vasts<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellen <span class=\"_ _1\"></span>van een consolida<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieversch<span class=\"_ _0\"></span>il en <span class=\"_ _1\"></span>tot het erkennen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>aandeel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _23\"> </span>belangen<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>van <span class=\"_ _23\"> </span>derden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>Op<span class=\"_ _b\"></span> <span class=\"_ _2b\"> </span>dezelfde<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>wijze <span class=\"_ _23\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _22\"> </span>de <span class=\"_ _23\"> </span>posten<span class=\"_ _b\"></span> <span class=\"_ _2b\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>resultaten<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _2b\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>de dochteronde<span class=\"_ _b\"></span>rnemingen <span class=\"_ _1\"></span>opgeteld<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>bij <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>moede<span class=\"_ _0\"></span>rmaatschap<span class=\"_ _b\"></span>pij <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>wordt <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat <span class=\"_ _1\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _1\"></span>boekjaa<span class=\"_ _0\"></span>r <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de gecons<span class=\"_ _0\"></span>olideerde ondernemingen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>opgedee<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de moedermaatschappi<span class=\"_ _b\"></span>j <span class=\"_ _e\"></span>en het <span class=\"_ _1\"></span>aandeel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van derden.<span class=\"_ _0\"></span> De <span class=\"_ _11\"> </span>onderlinge<span class=\"_ _b\"></span> <span class=\"_\"> </span>reken<span class=\"_ _b\"></span>ingen <span class=\"_ _11\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>ver<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>wo<span class=\"_ _b\"></span>rden <span class=\"_ _11\"> </span>weggelaten<span class=\"_ _b\"></span> <span class=\"_\"> </span>i<span class=\"_ _b\"></span>n <span class=\"_\"> </span>de <span class=\"_ _10\"> </span>consolidat<span class=\"_ _b\"></span>ie. <span class=\"_\"> </span>Indien<span class=\"_ _b\"></span> <span class=\"_\"> </span>e<span class=\"_ _0\"></span>en <span class=\"_ _11\"> </span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _11\"> </span>b<span class=\"_ _b\"></span>ij overname <span class=\"_ _b\"></span>vo<span class=\"_ _0\"></span>ldoet <span class=\"_ _b\"></span>aan de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>criteria <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>als <span class=\"_ _b\"></span>aangehouden <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r v<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rkoop<span class=\"_ _b\"></span> te <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>geclass<span class=\"_ _b\"></span>ificeerd <span class=\"_ _b\"></span>ove<span class=\"_ _0\"></span>reenkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ig <span class=\"_ _b\"></span>IFRS<span class=\"_ _1\"></span> <span class=\"ls5\">5 </span>\u2018Vaste <span class=\"_ _b\"></span>act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va <span class=\"_ _b\"></span>aangehoud<span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>verkoop <span class=\"_ _b\"></span>en<span class=\"_ _b\"></span> b<span class=\"_ _0\"></span>e\u00eb<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ndigde<span class=\"_ _b\"></span> b<span class=\"_ _0\"></span>edrij<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>sactiviteiten\u2019<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>ze <span class=\"_ _b\"></span>vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gens <span class=\"_ _b\"></span>deze<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>andaa<span class=\"_ _b\"></span>rd <span class=\"_ _b\"></span>verwerk<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>B. Vermoge<span class=\"_ _0\"></span>nsmu<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atie <span class=\"_ _0\"></span>(<span class=\"ff8\">equity method<span class=\"_ _b\"></span><span class=\"ff2 ls7\">) <span class=\"ls0\"> </span></span></span>Deze <span class=\"_ _10\"> </span>methode <span class=\"_ _15\"> </span>w<span class=\"_ _1\"></span>ordt<span class=\"_ _b\"></span> <span class=\"_\"> </span>toegepa<span class=\"_ _b\"></span>st <span class=\"_ _10\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>gevallen<span class=\"_ _b\"></span> <span class=\"_\"> </span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>nie<span class=\"_ _b\"></span>t <span class=\"_\"> </span>be<span class=\"_ _b\"></span>ant<span class=\"_ _1\"></span>wo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_\"> </span>aan <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>c<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>teria <span class=\"_ _10\"> </span>die <span class=\"_ _11\"> </span>ge<span class=\"_ _b\"></span>lden <span class=\"_ _11\"> </span>voor<span class=\"_ _b\"></span> <span class=\"_\"> </span>in<span class=\"_ _0\"></span>tegrale<span class=\"_ _b\"></span> consolidat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e. <span class=\"_ _e\"></span>Ze <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>toegepast<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>vennootschapp<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarin <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>conso<span class=\"_ _b\"></span>lidatie <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _e\"></span>onderne<span class=\"_ _0\"></span>ming <span class=\"_ _e\"></span>een participatie<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>heeft <span class=\"_\"> </span>en<span class=\"_ _0\"></span> <span class=\"_\"> </span>op <span class=\"_\"> </span>het <span class=\"_\"> </span>behee<span class=\"_ _b\"></span>r <span class=\"_\"> </span>waarvan<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>z<span class=\"_ _1\"></span>e <span class=\"_\"> </span>een <span class=\"_\"> </span>beduiden<span class=\"_ _b\"></span>de <span class=\"_ _29\"> </span>inv<span class=\"_ _0\"></span>loed <span class=\"_\"> </span>heeft<span class=\"_ _0\"></span>. <span class=\"_\"> </span>De <span class=\"_\"> </span>activa<span class=\"_ _0\"></span> <span class=\"_\"> </span>en <span class=\"_\"> </span>passiva<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>van<span class=\"_ _0\"></span> <span class=\"_\"> </span>de ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _15\"> </span>waarop <span class=\"_ _15\"> </span>de <span class=\"_ _16\"> </span>vermogensmu<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atie <span class=\"_ _15\"> </span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>oegepas<span class=\"_ _b\"></span>t, <span class=\"_ _15\"> </span>word<span class=\"_ _b\"></span>en <span class=\"_ _10\"> </span>niet <span class=\"_ _15\"> </span>in <span class=\"_ _10\"> </span>elke <span class=\"_ _16\"></span>rubriek <span class=\"_ _15\"> </span>van <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>geconso<span class=\"_ _b\"></span>lideerd overzicht <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>financi\u00eble <span class=\"_ _b\"></span>positie <span class=\"ff6\">opg<span class=\"_ _b\"></span>enomen,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>maar de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> \u2018dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>nemingen<span class=\"_ _b\"></span>\u2019 van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span><span class=\"ff2\">solide<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende <span class=\"_ _b\"></span>maatschapp<span class=\"_ _b\"></span>ij </span></span>wordt <span class=\"_ _16\"> </span>herwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>geconso<span class=\"_ _b\"></span>lideerde <span class=\"_ _14\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>staten, <span class=\"_ _16\"></span>zodanig<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>dat <span class=\"_ _15\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_ _16\"></span>aandeel<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_ _15\"> </span>eigen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>vermogen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>de ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>estie in <span class=\"_ _1\"></span>aanme<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>king <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _1\"></span>genomen<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span> <span class=\"_ _1\"></span>Het <span class=\"_ _1\"></span>gec<span class=\"_ _b\"></span>onsolideerd <span class=\"_ _1\"></span>totaal<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>esultaat <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>meldt<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>plaats<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _16\"> </span>ontvangen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>dividenden<span class=\"_ _b\"></span>, <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>aandee<span class=\"_ _b\"></span>l <span class=\"_ _16\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _14\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>gereal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>seerde<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>esultaten<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>vennootsch<span class=\"_ _0\"></span>ap<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>waarop<span class=\"_ _b\"></span> vermogens<span class=\"_ _b\"></span>mut<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie wordt <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oegepast<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__23": {
   "value": "De groep heef<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r de presenta<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie van de kas<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>roomtabe<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>gekozen<span class=\"_ _b\"></span> voor de indi<span class=\"_ _b\"></span>recte methode.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__24": {
   "value": "6.5.2.7<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Waarderings<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>egels A<span class=\"ls3\">. </span>Bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfsco<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bina<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies - Goodw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ll (i) Bedrijfsco<span class=\"_ _b\"></span>mbinaties De <span class=\"_ _e\"></span>gecons<span class=\"_ _0\"></span>olideerde <span class=\"_ _1\"></span>jaarreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>bevat <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aten <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>bedrijfsc<span class=\"_ _b\"></span>ombinaties <span class=\"_ _e\"></span>volgens <span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>namemethod<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>. <span class=\"_ _e\"></span>In <span class=\"_ _15\"> </span>het gecons<span class=\"_ _0\"></span>olideerd <span class=\"_ _29\"> </span>ove<span class=\"_ _0\"></span>rzicht <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _29\"> </span>financi\u00eble <span class=\"_\"> </span>pos<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> <span class=\"_\"> </span>worden <span class=\"_\"> </span>de <span class=\"_\"> </span>identificee<span class=\"_ _0\"></span>rbare <span class=\"_\"> </span>activa, <span class=\"_\"> </span>de <span class=\"_\"> </span>verplichtingen <span class=\"_\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_\"> </span>de voorwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>delijke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verp<span class=\"_ _0\"></span>lichtingen<span class=\"_ _b\"></span> van de overgeno<span class=\"_ _b\"></span>men par<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ij<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opgenom<span class=\"_ _b\"></span>en t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> re\u00eble <span class=\"_ _b\"></span>waarde op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nameda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>De resultaten van de<span class=\"_ _b\"></span> overgenomen act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>vitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en worden opg<span class=\"_ _0\"></span>eno<span class=\"_ _b\"></span>men i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de geconsolidee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de resulta<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en vanaf<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de datum da<span class=\"_ _b\"></span>t de <span class=\"_ _1\"></span>controle werd<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>verworven<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>Voor <span class=\"_ _1\"></span>een bedrijfsco<span class=\"_ _0\"></span>mbinatie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e in f<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>tot <span class=\"_ _1\"></span>stand<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>komt, wordt <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>goodw<span class=\"_ _b\"></span>il<span class=\"_ _1\"></span>l berekend op de <span class=\"_ _14\"></span>verhoging <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>belang. <span class=\"_ _e\"></span>De <span class=\"_ _16\"> </span>invloed <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>wijziging <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>werkelijke <span class=\"_ _e\"></span>waarde <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>belang <span class=\"_ _16\"></span>dat <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>roep voordien aanh<span class=\"_ _b\"></span>iel<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> word<span class=\"_ _0\"></span>t niet ver<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> via goodw<span class=\"_ _b\"></span>ill.  (ii) Goodw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ll Goodwill<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _14\"></span>bedrag <span class=\"_ _e\"></span>waarmee <span class=\"_ _14\"></span>de <span class=\"_ _16\"> </span>verkrijg<span class=\"_ _b\"></span>ingsprijs <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>ove<span class=\"_ _b\"></span>rgenomen <span class=\"_ _14\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neming<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van <span class=\"_ _14\"></span>het groepsbelang<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ove<span class=\"_ _0\"></span>rgenomen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>dentificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>activa,<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verplichti<span class=\"_ _b\"></span>ngen <span class=\"_ _14\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>voorwa<span class=\"_ _0\"></span>ardeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verplichtingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>deze ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>overschrijdt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>acquisitieda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um. <span class=\"_ _1\"></span>De <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>krijg<span class=\"_ _0\"></span>ingsprij<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>omva<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>re\u00eble waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>identificeerba<span class=\"_ _b\"></span>re activa, <span class=\"_ _15\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onders<span class=\"_ _0\"></span>telde <span class=\"_ _15\"> </span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>uitgegeven <span class=\"_ _16\"> </span>eigenver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>og<span class=\"_ _b\"></span>ensinstr<span class=\"_ _1\"></span>u<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _0\"></span>. <span class=\"_ _15\"> </span>Good<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ill <span class=\"_ _16\"> </span>wordt <span class=\"_ _15\"> </span>geactivee<span class=\"_ _0\"></span>rd <span class=\"_ _15\"> </span>als immate<span class=\"_ _0\"></span>rieel <span class=\"_ _13\"> </span>vast <span class=\"_ _13\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ief <span class=\"_ _13\"> </span>en <span class=\"_ _12\"> </span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _13\"> </span>ten <span class=\"_ _13\"> </span>opz<span class=\"_ _b\"></span>ichte <span class=\"_ _13\"> </span>van <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>boekwaarde<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>wo<span class=\"_ _b\"></span>rden <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>w<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ns<span class=\"_ _e\"></span>t-<span class=\"ls5\">en</span>-verliesrekening<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>geb<span class=\"_ _0\"></span>oekt<span class=\"_ _b\"></span>. <span class=\"_ _18\"> </span>He<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>b<span class=\"_ _0\"></span>ed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>waa<span class=\"_ _b\"></span>rmee <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>waa<span class=\"_ _0\"></span>rde <span class=\"_ _13\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>het <span class=\"_ _13\"> </span>groepsbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>in <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>overgeno<span class=\"_ _b\"></span>men identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare <span class=\"_ _10\"> </span>activa<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>v<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>waardel<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rde <span class=\"_ _10\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>v<span class=\"_ _b\"></span>erkrijgings<span class=\"_ _b\"></span>prijs overschrijdt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wordt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>integraa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>t-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verwerk<span class=\"_ _b\"></span>t. B. Immate<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva Uitgaven<span class=\"_ _0\"></span> die bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hebben op<span class=\"_ _b\"></span> verworven<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>octrooien<span class=\"_ _b\"></span> en licentie<span class=\"_ _b\"></span>s w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geact<span class=\"_ _0\"></span>iveerd en <span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>nea<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>r afgesch<span class=\"_ _b\"></span>reven over de <span class=\"_ _b\"></span>gebruiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>die <span class=\"_ _0\"></span>oc<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rooien, <span class=\"_ _b\"></span>hande<span class=\"_ _b\"></span>lsmerken <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>licenties<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>nooit <span class=\"_ _b\"></span>over <span class=\"_ _b\"></span>meer <span class=\"_ _b\"></span>da<span class=\"_ _1\"></span>n 2<span class=\"_ _b\"></span>0 jaa<span class=\"_ _b\"></span>r.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Er <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>beoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deeld<span class=\"_ _b\"></span> of <span class=\"_ _1c\"> </span>dez<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>activa<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>een <span class=\"_ _18\"> </span>bijzonde<span class=\"_ _b\"></span>re <span class=\"_ _18\"> </span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _0\"></span>ring <span class=\"_ _18\"> </span>hebben<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>ondergaan <span class=\"_ _18\"> </span>telkens <span class=\"_ _18\"> </span>wannee<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>gebe<span class=\"_ _b\"></span>urtenissen <span class=\"_ _18\"> </span>of verandering<span class=\"_ _0\"></span>en <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>omstandigh<span class=\"_ _0\"></span>eden<span class=\"_ _b\"></span> <span class=\"_\"> </span>aangeven<span class=\"_ _b\"></span> <span class=\"_\"> </span>dat <span class=\"_ _11\"> </span>hun<span class=\"_ _b\"></span> <span class=\"_\"> </span>boekwaa<span class=\"_ _b\"></span>rde <span class=\"_\"> </span>missc<span class=\"_ _0\"></span>hien<span class=\"_ _b\"></span> <span class=\"_\"> </span>niet <span class=\"_ _11\"> </span>kan <span class=\"_ _11\"> </span>worden<span class=\"_ _0\"></span> <span class=\"_\"> </span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ealisee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. <span class=\"_ _11\"> </span>De afschrijving <span class=\"_ _0\"></span>van <span class=\"_ _b\"></span>immateri\u00eble <span class=\"_ _b\"></span>vaste ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva wo<span class=\"_ _b\"></span>rdt opge<span class=\"_ _0\"></span>nomen <span class=\"_ _b\"></span>in de <span class=\"_ _b\"></span>rubriek <span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>schrijvingen <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _b\"></span>van de winst-<span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span>. C. Vastgoedbe<span class=\"_ _0\"></span>legg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>tegen <span class=\"_ _14\"></span>histo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ische <span class=\"_ _e\"></span>kostprijs <span class=\"_ _e\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _14\"></span>onder <span class=\"_ _e\"></span>materi\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _14\"></span>activa.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Van <span class=\"_ _14\"></span>deze <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ege<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> wordt <span class=\"_ _11\"> </span>ech<span class=\"_ _b\"></span>ter <span class=\"_\"> </span>a<span class=\"_ _b\"></span>fgeweken<span class=\"_ _b\"></span> <span class=\"_\"> </span>ene<span class=\"_ _b\"></span>rzij<span class=\"_ _1\"></span>ds<span class=\"_ _b\"></span> <span class=\"_\"> </span>voo<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>vastgoed<span class=\"_ _0\"></span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eggingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>a<span class=\"_ _0\"></span>angehou<span class=\"_ _b\"></span>den <span class=\"_ _11\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>Accentis<span class=\"_ _b\"></span>, <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rvoor <span class=\"_ _11\"> </span>vo<span class=\"_ _b\"></span>lgens IAS 40 e<span class=\"_ _b\"></span>en opname <span class=\"_ _0\"></span>gebeu<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>tegen <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _b\"></span>waarde, en <span class=\"_ _b\"></span>anderzijds <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de vastgoed<span class=\"_ _b\"></span>beleggingen aang<span class=\"_ _b\"></span>ehouden<span class=\"_ _b\"></span> als act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va bestemd<span class=\"_ _b\"></span> <span class=\"_\"> </span>voor <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rkoop, <span class=\"_ _11\"> </span>waarvoo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>opname <span class=\"_\"> </span>gebeu<span class=\"_ _b\"></span>rt <span class=\"_ _11\"> </span>tegen <span class=\"_ _11\"> </span>bo<span class=\"_ _b\"></span>ekwaarde, <span class=\"_\"> </span>dan<span class=\"_ _b\"></span> <span class=\"_\"> </span>wel<span class=\"_ _b\"></span> <span class=\"_\"> </span>tegen<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_\"> </span>minus verkoopkos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en indien<span class=\"_ _b\"></span> deze waarde<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>age<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is dan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>boekwaa<span class=\"_ _b\"></span>rde.  Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> aangehouden doo<span class=\"_ _b\"></span>r Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s (i) Waa<span class=\"_ _0\"></span>rderingsme<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>hode<span class=\"_ _b\"></span> De va<span class=\"_ _0\"></span>stgoedbelegg<span class=\"_ _b\"></span>ingen en<span class=\"_ _b\"></span> gro<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e renova<span class=\"_ _b\"></span>tiewerken<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uitgevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d aan<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>vastgoedbeleggingen <span class=\"_ _9\"></span>w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> initieel <span class=\"_ _0\"></span>ge<span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d aan <span class=\"_ _15\"> </span>kostprijs<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>nadien<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd <span class=\"_ _15\"> </span>op <span class=\"_ _15\"> </span>bas<span class=\"_ _0\"></span>is <span class=\"_ _15\"> </span>van <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>e\u00eblewaa<span class=\"_ _b\"></span>rdemodel <span class=\"_ _16\"></span>(<span class=\"_ _e\"></span><span class=\"ff8\">fair <span class=\"_ _15\"> </span>value</span>). <span class=\"_ _16\"> </span>Ze <span class=\"_ _10\"> </span>vertegenwoo<span class=\"_ _b\"></span>rdigen <span class=\"_ _15\"> </span>de onroerende<span class=\"_ _b\"></span> goede<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> (terre<span class=\"_ _0\"></span>inen<span class=\"_ _b\"></span> en/of<span class=\"_ _b\"></span> gebouwen<span class=\"_ _b\"></span>) va<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> Accen<span class=\"_ _0\"></span>tis-<span class=\"_ _1\"></span>g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep<span class=\"_ _0\"></span> bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>emd<span class=\"_ _b\"></span> om <span class=\"_ _b\"></span>huurgelden<span class=\"_ _b\"></span> te<span class=\"_ _b\"></span> ontvangen<span class=\"_ _b\"></span> ee<span class=\"_ _b\"></span>rder dan ze zel<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> te geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiken<span class=\"_ _0\"></span> of te verkopen<span class=\"_ _b\"></span>. Vastgoed <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>gebouwd o<span class=\"_ _b\"></span>f on<span class=\"_ _0\"></span>twikkeld<span class=\"_ _b\"></span> voor<span class=\"_ _0\"></span> toeko<span class=\"_ _b\"></span>mstig ge<span class=\"_ _0\"></span>b<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uik <span class=\"_ _b\"></span>als v<span class=\"_ _0\"></span>astgoedbe<span class=\"_ _b\"></span>legging <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojectont<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>kkel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng) <span class=\"_ _b\"></span>wordt tevens opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ubriek <span class=\"_ _b\"></span>\u2018<span class=\"_ _1\"></span>Vastgoedbe<span class=\"_ _b\"></span>leggingen<span class=\"_ _b\"></span>\u2019<span class=\"_ _1\"></span> aan <span class=\"ff8\">f<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ir value<span class=\"ff2\">.<span class=\"_ _b\"></span> </span></span>Een <span class=\"_\"> </span>ex<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>ne<span class=\"_ _b\"></span> <span class=\"_\"> </span>onafhank<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span>ijke<span class=\"_ _b\"></span> <span class=\"_\"> </span>waarder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsdes<span class=\"_ _0\"></span>kundige<span class=\"_ _b\"></span> <span class=\"_\"> </span>met<span class=\"_ _b\"></span> <span class=\"_\"> </span>erkend<span class=\"_ _b\"></span>e <span class=\"_\"> </span>be<span class=\"_ _0\"></span>roepskwal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ficaties<span class=\"_ _b\"></span> <span class=\"_\"> </span>die<span class=\"_ _b\"></span> <span class=\"_\"> </span>beschikt <span class=\"_\"> </span>o<span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r <span class=\"_\"> </span>recen<span class=\"_ _0\"></span>te ervaring <span class=\"_ _10\"> </span>met <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>loca<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>catego<span class=\"_ _b\"></span>rie <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rderen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>vastg<span class=\"_ _b\"></span>oedbelegging<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>bepaal<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _10\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> portefeuille <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ins<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ens een<span class=\"_ _b\"></span>maal per jaar.<span class=\"_ _0\"></span>  De re\u00eble <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de is <span class=\"_ _1\"></span>gebasee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>marktwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dit is, <span class=\"_ _1\"></span>con<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>orm de definitie <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>re\u00eble waarde <span class=\"_ _1\"></span>vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gens IFRS 13, de gescha<span class=\"_ _0\"></span>tte p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs waa<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> een <span class=\"_ _b\"></span>regelmatige<span class=\"_ _b\"></span> transact<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e om<span class=\"_ _b\"></span> een <span class=\"_ _0\"></span>actief<span class=\"_ _b\"></span> te <span class=\"_ _b\"></span>verkopen <span class=\"_ _b\"></span>of een<span class=\"_ _0\"></span> verp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>chting <span class=\"_ _b\"></span>over <span class=\"_ _b\"></span>te dragen<span class=\"_ _b\"></span> zou plaatsvinden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>ussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>marktdeelnemers<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>ringsdatum i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>huidige <span class=\"_ _1\"></span>markto<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>andighede<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(dat <span class=\"_ _1\"></span>wil <span class=\"_ _1\"></span>zeggen een pr<span class=\"_ _1\"></span>ijs op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>verkoopma<span class=\"_ _b\"></span>rkt <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rderingsdatu<span class=\"_ _b\"></span>m <span class=\"_ _1\"></span>vanuit <span class=\"_ _1\"></span>het perspectie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>een marktdeelne<span class=\"_ _b\"></span>mer <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>het actief bezit of de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verschuld<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gd is)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Kosten<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _12\"> </span>herstellingen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>onde<span class=\"_ _b\"></span>rhoud <span class=\"_ _12\"> </span>van <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>vastgoed<span class=\"_ _0\"></span>bele<span class=\"_ _b\"></span>ggingen, <span class=\"_ _13\"> </span>alsook<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>eventue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>transactieko<span class=\"_ _0\"></span>sten<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>en<span class=\"_ _b\"></span> commissies<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aald<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>makelaars, <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gewoon<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gebracht<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>het <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esultaat<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>ogenblik<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _e\"></span>die kosten gemaak<span class=\"_ _b\"></span>t worden. (ii) Verantwoo<span class=\"_ _b\"></span>rdi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _0\"></span>toegepaste waa<span class=\"_ _b\"></span>rderingsme<span class=\"_ _0\"></span>thode De <span class=\"_ _14\"></span>schattingen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>worden <span class=\"_ _14\"></span>uitgevoe<span class=\"_ _b\"></span>rd <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>overeenste<span class=\"_ _b\"></span>mming <span class=\"_ _14\"></span>met <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>ric<span class=\"_ _b\"></span>ht<span class=\"_ _1\"></span>lijnen <span class=\"_ _14\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>13, <span class=\"_ _14\"></span>zijnde <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aan <span class=\"_ _14\"></span>f<span class=\"_ _14\"></span><span class=\"ff8\">air </span>value<span class=\"ff2\"> of re\u00eble waarde<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>De toegepa<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>e methode bes<span class=\"_ _b\"></span>taat erin om de mark<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de van een gebouw <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e bepalen doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de </span>kapitalisatie <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>huurinkomsten<span class=\"_ _b\"></span>, <span class=\"_ _14\"></span>w<span class=\"_ _1\"></span>aarb<span class=\"_ _0\"></span>ij <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>lopende <span class=\"_ _14\"></span>huurinko<span class=\"_ _b\"></span>msten <span class=\"_ _14\"></span>gekapitalisee<span class=\"_ _b\"></span>rd <span class=\"_ _14\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aan <span class=\"_ _16\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>marktconfo<span class=\"_ _b\"></span>rm rendemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _15\"> </span>Vervolgens<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>wordt <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>resulterende<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>kapitaal<span class=\"_ _b\"></span>waarde <span class=\"_ _15\"> </span>geco<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>rigeerd <span class=\"_ _16\"> </span>voor <span class=\"_ _16\"> </span>l<span class=\"_ _1\"></span>eegstand<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>datum<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>taxatie,<span class=\"_ _b\"></span> contractuee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>bepaa<span class=\"_ _b\"></span>lde <span class=\"_ _14\"></span>huurreduct<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es, <span class=\"_ _e\"></span>niet-recupereerba<span class=\"_ _b\"></span>re <span class=\"_ _14\"></span>kosten <span class=\"_ _e\"></span>en <span class=\"_ _14\"></span>onder- <span class=\"_ _e\"></span>of <span class=\"_ _14\"></span>overve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>huringen <span class=\"_ _e\"></span>t.o.v. <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>markthuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>, leidend <span class=\"_ _29\"> </span>tot<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>zogenaa<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>de <span class=\"_ _12\"> </span>invester<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngswaa<span class=\"_ _b\"></span>rde. <span class=\"_ _13\"> </span>Ten<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>slotte <span class=\"_ _29\"> </span>wordt <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>investe<span class=\"_ _0\"></span>ringswaarde <span class=\"_ _29\"> </span>verminderd<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>met <span class=\"_ _12\"> </span>de gemiddelde<span class=\"_ _b\"></span> regis<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ratie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echten<span class=\"_ _b\"></span> om<span class=\"_ _b\"></span> tot<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> re\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>waarde<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>pand <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>komen. De<span class=\"_ _b\"></span> scho<span class=\"_ _b\"></span>mm<span class=\"_ _1\"></span>elingen<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> re\u00eble<span class=\"_ _b\"></span> waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de worden rech<span class=\"_ _b\"></span>tstreeks in het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> geboek<span class=\"_ _b\"></span>t.<span class=\"_ _1\"></span> De re\u00eble w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van de <span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojecten houd<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> m<span class=\"_ _1\"></span>et de substanti<span class=\"_ _b\"></span>\u00eble <span class=\"_ _1\"></span>ontwikke<span class=\"_ _0\"></span>lingsrisico<span class=\"_ _b\"></span>\u2019s. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>dit<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kader moet aan de volgende c<span class=\"_ _b\"></span>riteria voldaan<span class=\"_ _b\"></span> zijn: e<span class=\"_ _b\"></span>r is een<span class=\"_ _b\"></span> duidelijk<span class=\"_ _b\"></span> beeld ove<span class=\"_ _b\"></span>r de <span class=\"_ _1\"></span>te <span class=\"_ _b\"></span>maken p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojectkos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en, a<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>e nod<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _0\"></span>rgunningen<span class=\"_ _b\"></span> voor het <span class=\"_ _11\"> </span>uitvoeren <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>p<span class=\"_ _b\"></span>rojectontwikke<span class=\"_ _b\"></span>ling <span class=\"_\"> </span>z<span class=\"_ _0\"></span>ijn <span class=\"_\"> </span>verk<span class=\"_ _b\"></span>regen <span class=\"_\"> </span>en <span class=\"_ _10\"> </span>een <span class=\"_ _10\"> </span>substantieel <span class=\"_ _11\"> </span>deel <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>pro<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ecton<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>wikke<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ing <span class=\"_ _11\"> </span>is voorverhuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. D. Materi\u00eb<span class=\"_ _0\"></span>le vas<span class=\"_ _0\"></span>te activa Materi\u00eble vas<span class=\"_ _b\"></span>te activa<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rden opgeno<span class=\"_ _b\"></span>men tegen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aankoopprijs<span class=\"_ _0\"></span> of p<span class=\"_ _b\"></span>roductiekosten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>min<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geaccumulee<span class=\"_ _b\"></span>rde afsch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijvingen en bijzondere waardeve<span class=\"_ _b\"></span>rminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingsverliezen<span class=\"_ _b\"></span>. Kosten voor de repara<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie van mate<span class=\"_ _0\"></span>ri\u00eble <span class=\"_ _1\"></span>vas<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>activa<span class=\"_ _0\"></span> worden gewoonl<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span> ten laste<span class=\"_ _b\"></span> gebrach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> van<span class=\"_ _0\"></span> het<span class=\"_ _b\"></span> resultaa<span class=\"_ _b\"></span>t op het<span class=\"_ _b\"></span> ogenblik d<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> d<span class=\"_ _b\"></span>ie kosten g<span class=\"_ _b\"></span>emaakt wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n. <span class=\"_ _0\"></span>Ze wo<span class=\"_ _b\"></span>rden ech<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span> gea<span class=\"_ _0\"></span>c<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ivee<span class=\"_ _0\"></span>rd als<span class=\"_ _b\"></span> ze <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>oekomst<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge <span class=\"_ _15\"> </span>economisch<span class=\"_ _b\"></span>e <span class=\"_ _10\"> </span>voordelen <span class=\"_ _15\"> </span>die <span class=\"_ _15\"> </span>naar <span class=\"_ _10\"> </span>verwach<span class=\"_ _b\"></span>ting <span class=\"_ _15\"> </span>zullen <span class=\"_ _10\"> </span>voor<span class=\"_ _0\"></span>tvloeien <span class=\"_ _15\"> </span>uit <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>materiee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>vast <span class=\"_ _10\"> </span>actief verhogen. <span class=\"_ _9\"></span>Mat<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ri\u00eble <span class=\"_ _b\"></span>vaste <span class=\"_ _b\"></span>activa <span class=\"_ _9\"></span>worden <span class=\"_ _b\"></span>lineair <span class=\"_ _b\"></span>afgesch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>even <span class=\"_ _b\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>geschatte <span class=\"_ _b\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>actief. <span class=\"_ _b\"></span>T<span class=\"_ _e\"></span>erreinen<span class=\"_ _b\"></span> worden <span class=\"_ _1\"></span>niet afgeschreven<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>Activa in <span class=\"_ _1\"></span>aanbouw<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vertegen<span class=\"_ _0\"></span>woo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>digen eigendom<span class=\"_ _0\"></span>men <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>aanbou<span class=\"_ _b\"></span>w <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>opgenomen<span class=\"_ _b\"></span> tegen k<span class=\"_ _0\"></span>ostp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs. De <span class=\"_ _b\"></span>kostprijs o<span class=\"_ _b\"></span>mvat kos<span class=\"_ _b\"></span>ten van <span class=\"_ _b\"></span>materi\u00eble va<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e act<span class=\"_ _b\"></span>iva <span class=\"_ _0\"></span>en a<span class=\"_ _b\"></span>ndere directe<span class=\"_ _b\"></span> kosten, <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nclus<span class=\"_ _b\"></span>ief<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>verbonden<span class=\"_ _0\"></span> financi\u00eble <span class=\"_\"> </span>kos<span class=\"_ _b\"></span>ten. <span class=\"_\"> </span>Activa <span class=\"_\"> </span>in <span class=\"_ _29\"> </span>aanbou<span class=\"_ _b\"></span>w <span class=\"_\"> </span>worden <span class=\"_\"> </span>pas<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>afgesch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>even <span class=\"_\"> </span>op <span class=\"_\"> </span>het <span class=\"_\"> </span>ogenb<span class=\"_ _0\"></span>lik <span class=\"_\"> </span>dat <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>desbetref<span class=\"_ _0\"></span>fende <span class=\"_\"> </span>activa<span class=\"_ _b\"></span> beschikba<span class=\"_ _b\"></span>ar<span class=\"_ _1\"></span> zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor hun beo<span class=\"_ _0\"></span>ogde<span class=\"_ _b\"></span> gebruik.  De geschat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> van<span class=\"_ _0\"></span> de diverse ca<span class=\"_ _b\"></span>tegorie\u00ebn van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ge\u00efden<span class=\"_ _b\"></span>tifi<span class=\"_ _1\"></span>cee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva<span class=\"_ _0\"></span> is hieronde<span class=\"_ _b\"></span>r weergegeven<span class=\"_ _b\"></span>:<span class=\"_ _e\"></span> Gebouwen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span><span class=\"ls5\">20 <span class=\"_ _1\"></span></span>tot 40 jaa<span class=\"_ _b\"></span>r Materieel/I<span class=\"_ _0\"></span>nstallat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es in gebo<span class=\"_ _0\"></span>uwen <span class=\"_ _10\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span>5 t<span class=\"_ _1\"></span>ot 10<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>jaa<span class=\"_ _0\"></span>r Inrichting van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebou<span class=\"_ _b\"></span>wen <span class=\"_ _2e\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span>10 jaar<span class=\"_ _0\"></span> Kantoormachine<span class=\"_ _0\"></span>s <span class=\"_ _21\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span>5 j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r Kantoormeubi<span class=\"_ _b\"></span>lair <span class=\"_ _27\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span>5 jaar<span class=\"_ _b\"></span> Computerui<span class=\"_ _b\"></span>trusti<span class=\"_ _1\"></span>ng <span class=\"_ _9\"></span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span>3 jaar<span class=\"_ _b\"></span> Voertuigen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span>5 <span class=\"_ _1\"></span>jaar<span class=\"_ _b\"></span> De <span class=\"_ _b\"></span>afschrijving <span class=\"_ _9\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _b\"></span>lineair <span class=\"_ _b\"></span>berekend<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>beginnen<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span>af <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>maand <span class=\"_ _9\"></span>waari<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>desbe<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>effende <span class=\"_ _b\"></span>ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span>aangekocht<span class=\"_ _b\"></span>. Indien <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>boekwaa<span class=\"_ _0\"></span>rde <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>ac<span class=\"_ _0\"></span>tief <span class=\"_ _14\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn <span class=\"_ _e\"></span>geschatte<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>realiseerba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>aarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>overschrijdt, <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>actief<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>onmiddellijk<span class=\"_ _b\"></span> afgeschreven <span class=\"_ _b\"></span>tot zijn real<span class=\"_ _0\"></span>iseerba<span class=\"_ _0\"></span>re waarde<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> E. Leaseove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>ten (i) Als leasingn<span class=\"_ _b\"></span>em<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r Financi\u00eble <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ease<span class=\"_ _0\"></span> Leaseo<span class=\"_ _0\"></span>vereenkomsten van<span class=\"_ _b\"></span> materi\u00eble vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e activa waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bij een bedr<span class=\"_ _b\"></span>ijf <span class=\"_ _1\"></span>in de groep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>nageno<span class=\"_ _0\"></span>eg alle risico<span class=\"_ _b\"></span>\u00b4s <span class=\"_ _1\"></span>en voorde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>rech<span class=\"_ _0\"></span>thebbende hee<span class=\"_ _b\"></span>ft, wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den a<span class=\"_ _0\"></span>ls financ<span class=\"_ _b\"></span>i\u00eble leas<span class=\"_ _0\"></span>ings gec<span class=\"_ _b\"></span>lassificee<span class=\"_ _0\"></span>rd. Finan<span class=\"_ _b\"></span>ci<span class=\"_ _1\"></span>\u00eble<span class=\"_ _0\"></span> leasings<span class=\"_ _b\"></span> w<span class=\"_ _e\"></span>orden op<span class=\"_ _0\"></span> het<span class=\"_ _b\"></span> tijdstip waarop<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>easeov<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>wordt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>aangegaan<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>geactiveerd<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>ege<span class=\"_ _b\"></span>n <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>ge<span class=\"_ _0\"></span>leasede<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>onroerende zaak <span class=\"_ _10\"> </span>of <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ante <span class=\"_ _15\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>minimale<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>leasebetali<span class=\"_ _b\"></span>ngen <span class=\"_ _10\"> </span>i<span class=\"_ _1\"></span>ndien<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>deze<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>laa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ste <span class=\"_ _10\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _15\"> </span>lager <span class=\"_ _10\"> </span>ligt. <span class=\"_ _15\"> </span>El<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> leasebetal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>wordt <span class=\"_ _e\"></span>verdeeld<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>over <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>aflossing<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>kapitaal<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>enerz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jds <span class=\"_ _e\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>financieringsko<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>(r<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>edeel<span class=\"_ _b\"></span>) <span class=\"_ _e\"></span>anderzijds op <span class=\"_ _1\"></span>een zodanige manier <span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>ieringskosten een constant percentage bedragen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>uits<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aande financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e saldo. <span class=\"_ _14\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bi<span class=\"_ _1\"></span>jbeho<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>huurverpl<span class=\"_ _0\"></span>ichtingen<span class=\"_ _0\"></span>, <span class=\"_ _14\"></span>na <span class=\"_ _16\"></span>aftrek <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>ieringskosten,<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>overige <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> betalen po<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en op<span class=\"_ _b\"></span> lange <span class=\"_ _b\"></span>te<span class=\"_ _0\"></span>rmijn. He<span class=\"_ _b\"></span>t rentedee<span class=\"_ _b\"></span>l van <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>financie<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngsk<span class=\"_ _b\"></span>osten wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _b\"></span>als last<span class=\"_ _b\"></span> in de<span class=\"_ _b\"></span> w<span class=\"_ _0\"></span>inst<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-verliesreke<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng opgenomen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ove<span class=\"_ _b\"></span>r <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>leaseper<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>De <span class=\"_ _e\"></span>ge<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>easede <span class=\"_ _e\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>hun<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rwachte <span class=\"_ _e\"></span>geb<span class=\"_ _0\"></span>ruiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>afges<span class=\"_ _0\"></span>chreven<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op een basis <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>consistent<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s met <span class=\"_ _1\"></span>soortgeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke <span class=\"_ _1\"></span>mater<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble <span class=\"_ _1\"></span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>activa in <span class=\"_ _1\"></span>eigendom<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Indien het ni<span class=\"_ _1\"></span>et r<span class=\"_ _1\"></span>ede<span class=\"_ _b\"></span>lijkerwijs <span class=\"_ _1\"></span>zeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>is dat de <span class=\"_ _b\"></span>leasingneme<span class=\"_ _b\"></span>r aan he<span class=\"_ _0\"></span>t e<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nd v<span class=\"_ _b\"></span>an de leas<span class=\"_ _b\"></span>eperiode de<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>igendo<span class=\"_ _0\"></span>m van <span class=\"_ _b\"></span>het ge<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>easede <span class=\"_ _b\"></span>actief zal v<span class=\"_ _b\"></span>er<span class=\"_ _e\"></span>krijgen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt he<span class=\"_ _b\"></span>t actief afgesch<span class=\"_ _b\"></span>reven over de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasepe<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ode<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> of ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> zijn geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiksduu<span class=\"_ _b\"></span>r indien deze <span class=\"_ _b\"></span>laatste korte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is.<span class=\"_ _1\"></span> Operationele<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>ease<span class=\"_ _b\"></span> Leaseb<span class=\"_ _0\"></span>etalingen <span class=\"_ _11\"> </span>voor <span class=\"_\"> </span>o<span class=\"_ _b\"></span>per<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ionele <span class=\"_\"> </span>lea<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngs <span class=\"_\"> </span>wo<span class=\"_ _b\"></span>rden <span class=\"_\"> </span>linea<span class=\"_ _b\"></span>ir <span class=\"_\"> </span>over <span class=\"_\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_\"> </span>leasepe<span class=\"_ _0\"></span>riode <span class=\"_\"> </span>in <span class=\"_\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_\"> </span>wins<span class=\"_ _b\"></span>t<span class=\"_ _14\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en<span class=\"_ _0\"></span><span class=\"ls0\">-verlies<span class=\"_ _0\"></span>rekening<span class=\"_ _b\"></span> </span></span>opgenom<span class=\"ls0\">en als een kos<span class=\"_ _b\"></span>t. </span>(ii) Als leasingge<span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r Financi\u00eble <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ease<span class=\"_ _0\"></span> Wanneer <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>lease <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>gegeven <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>kader <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>een <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble <span class=\"_ _e\"></span>lease, <span class=\"_ _e\"></span>wordt <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>contante<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarde <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span> leasebetal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_\"> </span>geboek<span class=\"_ _b\"></span>t <span class=\"_\"> </span>als<span class=\"_ _b\"></span> <span class=\"_\"> </span>e<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _b\"></span>rdering. <span class=\"_ _10\"> </span>Het <span class=\"_ _11\"> </span>versch<span class=\"_ _b\"></span>il <span class=\"_ _10\"> </span>t<span class=\"_ _1\"></span>ussen <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>b<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>utovo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>con<span class=\"_ _b\"></span>tante <span class=\"_ _10\"> </span>waarde <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> vordering <span class=\"_ _29\"> </span>wordt <span class=\"_ _29\"> </span>geboekt <span class=\"_ _29\"> </span>als <span class=\"_ _29\"> </span>onverd<span class=\"_ _0\"></span>iende <span class=\"_ _29\"> </span>financi\u00eble <span class=\"_ _29\"> </span>baten. <span class=\"_\"> </span>Financ<span class=\"_ _0\"></span>i\u00eble <span class=\"_ _29\"> </span>baten <span class=\"_ _29\"> </span>worden <span class=\"_ _12\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _12\"> </span>loopti<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>d <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de leaseovereenk<span class=\"_ _b\"></span>om<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>t <span class=\"_ _20\"> </span>geboekt<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>volgens <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>netto-investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingsmet<span class=\"_ _b\"></span>hode, <span class=\"_ _1c\"> </span>wat <span class=\"_ _20\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>constant <span class=\"_ _1c\"> </span>period<span class=\"_ _0\"></span>iek<span class=\"_ _0\"></span> <span class=\"_ _20\"> </span>rende<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent weerspiege<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>t.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Winst<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gemaakt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>verkoop <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>geleasede<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>activa<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ins<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>men tijdens de pe<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ode<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rin de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop p<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aatsvond. Operationele<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>ease<span class=\"_ _b\"></span> Activa <span class=\"_ _b\"></span>die in<span class=\"_ _b\"></span> lease<span class=\"_ _b\"></span> zijn <span class=\"_ _b\"></span>gegeven<span class=\"_ _b\"></span> op <span class=\"_ _b\"></span>grond <span class=\"_ _b\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>ope<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ationele<span class=\"_ _b\"></span> leas<span class=\"_ _b\"></span>e wo<span class=\"_ _0\"></span>rden <span class=\"_ _b\"></span>in de<span class=\"_ _b\"></span> b<span class=\"_ _1\"></span>alans <span class=\"_ _b\"></span>opgenomen<span class=\"_ _0\"></span> ond<span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ater<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble vaste a<span class=\"_ _b\"></span>ctiva. <span class=\"_ _b\"></span>Ze<span class=\"_ _0\"></span> wo<span class=\"_ _b\"></span>rden a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>geschreven<span class=\"_ _b\"></span> ove<span class=\"_ _b\"></span>r hu<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> ver<span class=\"_ _b\"></span>wachte <span class=\"_ _0\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiks<span class=\"_ _b\"></span>duur op<span class=\"_ _b\"></span> een <span class=\"_ _b\"></span>basis<span class=\"_ _b\"></span> die<span class=\"_ _b\"></span> consis<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>met so<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tgelijke materi\u00eble <span class=\"_ _15\"> </span>vaste <span class=\"_ _10\"> </span>activa <span class=\"_ _15\"> </span>in <span class=\"_ _10\"> </span>eigendom<span class=\"_ _b\"></span>. <span class=\"_ _10\"> </span>Huurinkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>(<span class=\"_ _1\"></span>na<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>aftrek<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _10\"> </span>eventuele<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>\u2018prikke<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s\u2019 <span class=\"_ _15\"> </span>die <span class=\"_ _10\"> </span>aan <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>leas<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngnem<span class=\"_ _e\"></span><span class=\"ff2\">er </span>gegeve<span class=\"_ _0\"></span>n werden)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden l<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>neair geboek<span class=\"_ _b\"></span>t over de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> F. Investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen (i) Investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in dochte<span class=\"_ _b\"></span>rondernemingen Er <span class=\"_ _18\"> </span>wor<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>gegaan<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>da<span class=\"_ _b\"></span>t <span class=\"_ _1c\"> </span>ove<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>een <span class=\"_ _18\"> </span>dochte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onderne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>zeggensc<span class=\"_ _b\"></span>hap <span class=\"_ _1c\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _18\"> </span>uitgeoefend<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>indien<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de moedermaatsch<span class=\"_ _b\"></span>appij mee<span class=\"_ _b\"></span>r dan de hel<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t van<span class=\"_ _b\"></span> de ste<span class=\"_ _0\"></span>mrechten van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>onderneming hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>worven<span class=\"_ _0\"></span>. Zelfs<span class=\"_ _b\"></span> als mee<span class=\"_ _0\"></span>r dan de helft van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>emrechten<span class=\"_ _b\"></span> ni<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verwo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ven is,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kan de zeggen<span class=\"_ _b\"></span>schap blijke<span class=\"_ _0\"></span>n uit<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de mach<span class=\"_ _0\"></span>t: \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">over meer<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>helft van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> stemrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>grond van<span class=\"_ _0\"></span> ee<span class=\"_ _1\"></span>n overe<span class=\"_ _b\"></span>enkomst met ande<span class=\"_ _b\"></span>re investeerde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s; of </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">om <span class=\"_ _16\"> </span>het <span class=\"_ _16\"></span>financi\u00eble <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>operatione<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eid<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>andere <span class=\"_ _16\"> </span>onderneming <span class=\"_ _14\"></span>te <span class=\"_ _16\"></span>sturen <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>grond <span class=\"_ _14\"></span>van <span class=\"_ _15\"> </span>statu<span class=\"_ _b\"></span>ten <span class=\"_ _15\"> </span>of <span class=\"_ _16\"> </span>een </span></span>overeenkomst<span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> of<span class=\"_ _0\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">om de mee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>derhe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>d van<span class=\"_ _0\"></span> de leden van<span class=\"_ _b\"></span> de raad van bestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> te benoe<span class=\"_ _b\"></span>men of te on<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>slaan; of </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">om op vergade<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> van de raad van bes<span class=\"_ _b\"></span>tuur de meerde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heid van<span class=\"_ _b\"></span> de stemmen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uit te b<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> </span></span>(ii) Investe<span class=\"_ _0\"></span>ringen in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verbonden<span class=\"_ _b\"></span> of geassociee<span class=\"_ _b\"></span>rde deelnem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen Een <span class=\"_ _15\"> </span>verbonden <span class=\"_ _15\"> </span>deelne<span class=\"_ _0\"></span>ming <span class=\"_ _15\"> </span>is <span class=\"_ _15\"> </span>een <span class=\"_ _10\"> </span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iteit <span class=\"_ _15\"> </span>waarove<span class=\"_ _b\"></span>r <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>groep <span class=\"_ _15\"> </span>invloed <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>betekenis<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>kan <span class=\"_ _15\"> </span>uitoefenen<span class=\"_ _0\"></span>, <span class=\"_ _10\"> </span>maar <span class=\"_ _15\"> </span>geen<span class=\"_ _1\"></span> zeggen<span class=\"_ _0\"></span>schap of gezamen<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>jke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zeggensc<span class=\"_ _b\"></span>hap, <span class=\"_ _1\"></span>via dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>na<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>e aan de f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eble en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opera<span class=\"_ _0\"></span>tionele bele<span class=\"_ _b\"></span>idsbeslissingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _e\"></span>entiteit. <span class=\"_ _e\"></span>De <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taten <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>passiva <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>verbonden <span class=\"_ _e\"></span>dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>nemingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>worden <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>deze <span class=\"_ _e\"></span>jaarreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>verwerkt<span class=\"_ _b\"></span> volgens de ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>ogens<span class=\"_ _b\"></span>mutatiemethode<span class=\"_ _0\"></span> (<span class=\"ff8\">equity<span class=\"_ _0\"></span> method<span class=\"_ _b\"></span><span class=\"ff6\">)<span class=\"_ _1\"></span>, behalve <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>dien ze z<span class=\"_ _0\"></span>ijn geclassi<span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>cee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d als \u2018aang<span class=\"_ _b\"></span>ehouden voo<span class=\"_ _b\"></span>r </span></span>verkoop\u2019. <span class=\"_ _b\"></span><span class=\"ff2\"> </span>Investeringen <span class=\"_\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>verbonden <span class=\"_\"> </span>deelnem<span class=\"_ _b\"></span>ingen <span class=\"_ _29\"> </span>worden <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>balan<span class=\"_ _0\"></span>s <span class=\"_\"> </span>geboekt <span class=\"_\"> </span>t<span class=\"_ _1\"></span>egen <span class=\"_\"> </span>kos<span class=\"_ _b\"></span>tprijs <span class=\"_ _29\"> </span>zoals <span class=\"_\"> </span>aangep<span class=\"_ _b\"></span>ast <span class=\"_\"> </span>m<span class=\"_ _1\"></span>et wijzigingen van het aandeel van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de nettoactiva <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de verbonden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>deelne<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>name<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vermind<span class=\"_ _0\"></span>erd met <span class=\"_ _29\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>eventuele <span class=\"_\"> </span>bijzon<span class=\"_ _0\"></span>dere <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dever<span class=\"_ _0\"></span>mindering<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>van <span class=\"_\"> </span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>vidu<span class=\"_ _b\"></span>ele <span class=\"_ _29\"> </span>invester<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen. <span class=\"_\"> </span>Verliezen<span class=\"_ _0\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span>verbonden<span class=\"_ _b\"></span> deelnemingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>die<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>groter <span class=\"_ _14\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>dan <span class=\"_ _14\"></span>het<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>belang <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>groep <span class=\"_ _e\"></span>in <span class=\"_ _14\"></span>dez<span class=\"_ _b\"></span>e <span class=\"_ _16\"> </span>verbonden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>deelnem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>nie<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>geboekt<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> tenzij <span class=\"_ _10\"> </span>er <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichting<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bestaa<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>om <span class=\"_ _10\"> </span>deze <span class=\"_ _15\"> </span>verliezen <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>compen<span class=\"_ _b\"></span>seren. <span class=\"_ _10\"> </span>Het <span class=\"_ _10\"> </span>bedrag<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mee <span class=\"_ _15\"> </span>de <span class=\"_ _10\"> </span>kostp<span class=\"_ _0\"></span>rijs <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>de overname <span class=\"_ _10\"> </span>het <span class=\"_ _10\"> </span>aandeel <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>re\u00eble <span class=\"_ _10\"> </span>waarde <span class=\"_ _15\"> </span>van <span class=\"_ _11\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>nettoactiva <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>verbonden deelneming<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>overschr<span class=\"_ _0\"></span>ijdt <span class=\"_ _e\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>vernameda<span class=\"_ _b\"></span>tum, <span class=\"_ _1\"></span>wordt i<span class=\"_ _1\"></span>nbegrepen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>boekwaarde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing. <span class=\"_ _1\"></span>Het <span class=\"_ _e\"></span>bed<span class=\"_ _0\"></span>rag waarmee <span class=\"_\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_\"> </span>kostp<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>js <span class=\"_\"> </span>v<span class=\"_ _b\"></span>an <span class=\"_\"> </span>de <span class=\"_ _11\"> </span>overna<span class=\"_ _0\"></span>me <span class=\"_ _11\"> </span>lager <span class=\"_\"> </span>l<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gt <span class=\"_\"> </span>d<span class=\"_ _0\"></span>an <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_\"> </span>aand<span class=\"_ _0\"></span>eel <span class=\"_\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>groep <span class=\"_ _11\"> </span>in <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble <span class=\"_\"> </span>wa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _11\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare <span class=\"_ _29\"> </span>nettoac<span class=\"_ _0\"></span>tiva <span class=\"_ _12\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>deelneming<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>overnameda<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>um <span class=\"_ _29\"> </span>(vb. <span class=\"_ _12\"> </span>nega<span class=\"_ _0\"></span>tieve <span class=\"_ _29\"> </span>goodwill<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>op overname<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _14\"></span>wordt <span class=\"_ _14\"></span>in <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>winst-<span class=\"ls5\">en</span>-verl<span class=\"_ _0\"></span>iesreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _14\"></span>in <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>ov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>namepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode. <span class=\"_ _e\"></span>Indien <span class=\"_ _16\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bedrijf <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>roep transacties <span class=\"_ _16\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>richt <span class=\"_ _16\"></span>met <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>ver<span class=\"_ _1\"></span>bonden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>deelnem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>groep, <span class=\"_ _16\"> </span>worden <span class=\"_ _16\"> </span>winsten <span class=\"_ _16\"> </span>en <span class=\"_ _16\"></span>verliezen <span class=\"_ _16\"></span>ge\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iminee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> bedrage van<span class=\"_ _b\"></span> het belang van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de groep<span class=\"_ _b\"></span> in <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>desbet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effende ve<span class=\"_ _b\"></span>rbonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>deelneming. Investeringen<span class=\"_ _b\"></span> <span class=\"_\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_\"> </span>verbonden<span class=\"_ _b\"></span> <span class=\"_\"> </span>deelnemingen<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>die <span class=\"_\"> </span>geclass<span class=\"_ _b\"></span>ificeerd <span class=\"_\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_\"> </span>als <span class=\"_\"> </span>\u2018aangeh<span class=\"_ _b\"></span>ouden <span class=\"_\"> </span>voor <span class=\"_\"> </span>verkoop<span class=\"_ _b\"></span>\u2019 <span class=\"_\"> </span>worden gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d tegen<span class=\"_ _0\"></span> re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rde. (iii) Belange<span class=\"_ _b\"></span>n in j<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nt ventu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>es Het <span class=\"_ _e\"></span>aandee<span class=\"_ _b\"></span>l <span class=\"_ _14\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>oep<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>activa <span class=\"_ _1\"></span>waarove<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>gezamenlijk<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>zeggen<span class=\"_ _b\"></span>schap <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>uitgeoe<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>end<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _1\"></span>eventuele <span class=\"_ _1\"></span>pass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va wordt gecons<span class=\"_ _0\"></span>olideerd<span class=\"_ _b\"></span> volgens de <span class=\"_ _b\"></span>met<span class=\"_ _1\"></span>hode<span class=\"_ _b\"></span> van de evenredige<span class=\"_ _b\"></span> conso<span class=\"_ _0\"></span>lidatie voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in join<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ventures<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span> G. Be\u00ebindigde<span class=\"_ _b\"></span> bedrijfsact<span class=\"_ _0\"></span>iviteiten Een b<span class=\"_ _0\"></span>edrijfsac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iviteit d<span class=\"_ _0\"></span>ie <span class=\"_ _b\"></span>wordt be\u00eb<span class=\"_ _b\"></span>indigd <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s een<span class=\"_ _b\"></span> duidelijk<span class=\"_ _b\"></span> te onde<span class=\"_ _b\"></span>rscheiden <span class=\"_ _b\"></span>onderdee<span class=\"_ _0\"></span>l van <span class=\"_ _b\"></span>de bed<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>jfsact<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>viteiten<span class=\"_ _b\"></span> van de<span class=\"_ _0\"></span> groep: \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">dat wordt afges<span class=\"_ _b\"></span>toten of be\u00ebind<span class=\"_ _b\"></span>igd overeenk<span class=\"_ _0\"></span>oms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ig een plan<span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">dat een<span class=\"_ _0\"></span> belang<span class=\"_ _0\"></span>rij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bedrij<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>sactiv<span class=\"_ _0\"></span>iteit of<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geogra<span class=\"_ _0\"></span>fisch bedr<span class=\"_ _b\"></span>ijfsgebied vertegenwoo<span class=\"_ _b\"></span>rd<span class=\"_ _1\"></span>igt; en </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">dat zowel ope<span class=\"_ _b\"></span>rationeel als <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n de f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>slaggeving<span class=\"_ _b\"></span> kan onder<span class=\"_ _b\"></span>scheiden worden. </span></span>De <span class=\"_ _11\"> </span>resultaten<span class=\"_ _b\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>gesto<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_\"> </span>bed<span class=\"_ _b\"></span>rijfsactivitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>worden <span class=\"_ _10\"> </span>in <span class=\"_\"> </span>het <span class=\"_ _11\"> </span>gecons<span class=\"_ _b\"></span>ol<span class=\"_ _1\"></span>ideerd <span class=\"_ _11\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zicht <span class=\"_\"> </span>v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> <span class=\"_\"> </span>het <span class=\"_\"> </span>to<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aalresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat opgenomen<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>u<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>hun <span class=\"_ _e\"></span>afstoting. <span class=\"_ _e\"></span>Be\u00ebindigde <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfsac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ivite<span class=\"_ _0\"></span>iten <span class=\"_ _e\"></span>worden <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>geconso<span class=\"_ _b\"></span>lideerd <span class=\"_ _e\"></span>overzich<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>van het <span class=\"_ _14\"></span>totaalresu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>als <span class=\"_ _14\"></span>\u00e9\u00e9n<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bedrag <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _14\"></span>dat<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>otaal <span class=\"_ _14\"></span>omv<span class=\"_ _b\"></span>at <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>winst <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>het<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>verlies<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>na <span class=\"_ _14\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van be\u00ebindigde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bedrijfsac<span class=\"_ _0\"></span>tiviteiten<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>winst <span class=\"_ _e\"></span>na <span class=\"_ _e\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>die <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>he<span class=\"_ _1\"></span>t <span class=\"_ _14\"></span>verl<span class=\"_ _0\"></span>ies <span class=\"_ _e\"></span>na <span class=\"_ _e\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>opgenomen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bij <span class=\"_ _e\"></span>de waarde<span class=\"_ _0\"></span>ring t<span class=\"_ _1\"></span>egen re\u00eble waarde minus <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koopkos<span class=\"_ _0\"></span>ten of <span class=\"_ _1\"></span>bij de <span class=\"_ _1\"></span>afstoting van de <span class=\"_ _1\"></span>activa of <span class=\"_ _1\"></span>groep(en<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva die wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> afgestoten die<span class=\"_ _b\"></span> de be\u00ebindigde<span class=\"_ _b\"></span> bedrijfsactiv<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>teiten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vormen. H. Belasting <span class=\"_ _b\"></span>inclusief laten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e be<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>asting<span class=\"_ _b\"></span> Er <span class=\"_ _1c\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _1c\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>voorziening<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>aangelegd<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>voor <span class=\"_ _1c\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>vo<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>edige<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>be<span class=\"_ _b\"></span>dr<span class=\"_ _1\"></span>ag <span class=\"_ _1c\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ente <span class=\"_ _18\"> </span>winstbelast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _1c\"> </span>vo<span class=\"_ _b\"></span>lgens <span class=\"_ _1c\"> </span>de<span class=\"_ _0\"></span> balansmethode<span class=\"_ _b\"></span>, voor tijde<span class=\"_ _b\"></span>lij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schillen <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ussen de<span class=\"_ _b\"></span> boekwaarde<span class=\"_ _b\"></span> voor financ<span class=\"_ _b\"></span>i\u00eble<span class=\"_ _1\"></span>-ver<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aggevings<span class=\"_ _b\"></span>doeleinden van<span class=\"_ _b\"></span> activa en passiva en<span class=\"_ _b\"></span> hun fiscale boe<span class=\"_ _b\"></span>kwa<span class=\"_ _1\"></span>arde.<span class=\"_ _0\"></span> Er worden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geen laten<span class=\"_ _b\"></span>te belastingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekend op<span class=\"_ _b\"></span> de volgende t<span class=\"_ _0\"></span>ijdeli<span class=\"_ _0\"></span>jke versch<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>llen:<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">de eerste opna<span class=\"_ _b\"></span>me van goo<span class=\"_ _0\"></span>dwill<span class=\"_ _0\"></span> die niet f<span class=\"_ _0\"></span>iscaal<span class=\"_ _0\"></span> aftrekbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is; en </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">de <span class=\"_ _1\"></span>eers<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e opname<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>of<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>passiva die geen bedrijfscombina<span class=\"_ _b\"></span>tie <span class=\"_ _1\"></span>zijn en die <span class=\"_ _1\"></span>geen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>invloed<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>hebben op <span class=\"_ _1\"></span>de winst<span class=\"_ _b\"></span> </span></span>v\u00f3\u00f3r belas<span class=\"_ _0\"></span>ting noch op<span class=\"_ _b\"></span> de fiscale<span class=\"_ _0\"></span> winst<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Het <span class=\"_ _1\"></span>bedrag<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de latente<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>belas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing waarvoor<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorziening<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _1\"></span>aange<span class=\"_ _b\"></span>legd is <span class=\"_ _1\"></span>gebasee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wijze waarop<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de boekwaarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>activa en<span class=\"_ _b\"></span> pas<span class=\"_ _0\"></span>siva na<span class=\"_ _b\"></span>ar <span class=\"_ _b\"></span>ver<span class=\"_ _1\"></span>wach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> zal<span class=\"_ _b\"></span> wo<span class=\"_ _0\"></span>rden ge<span class=\"_ _b\"></span>realiseerd<span class=\"_ _b\"></span> of a<span class=\"_ _0\"></span>fgewi<span class=\"_ _1\"></span>kkeld<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>waarbij <span class=\"_ _b\"></span>belasting<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>arieven worden <span class=\"_ _29\"> </span>gehan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eerd <span class=\"_ _29\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van <span class=\"_ _29\"> </span>het <span class=\"_\"> </span>wetgevingsp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oces <span class=\"_\"> </span>(m<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erieel<span class=\"_ _0\"></span>) <span class=\"_\"> </span>is <span class=\"_ _12\"> </span>afges<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oten <span class=\"_\"> </span>op <span class=\"_ _12\"> </span>de <span class=\"_ _29\"> </span>balansd<span class=\"_ _0\"></span>atum.<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>Een <span class=\"_ _29\"> </span>latente belastingvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>wordt<span class=\"_ _0\"></span> <span class=\"_\"> </span>alleen <span class=\"_\"> </span>geboek<span class=\"_ _b\"></span>t <span class=\"_\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_\"> </span>zoverre<span class=\"_ _0\"></span> <span class=\"_\"> </span>het <span class=\"_\"> </span>waarsc<span class=\"_ _b\"></span>hij<span class=\"_ _1\"></span>nlijk<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>is <span class=\"_\"> </span>dat <span class=\"_\"> </span>er<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>toekoms<span class=\"_ _b\"></span>t <span class=\"_\"> </span>fiscale <span class=\"_\"> </span>winsten beschikba<span class=\"_ _0\"></span>ar <span class=\"_ _11\"> </span>zullen<span class=\"_ _b\"></span> <span class=\"_\"> </span>zi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mee <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>niet-geco<span class=\"_ _b\"></span>mpenseerde <span class=\"_ _10\"> </span>fiscale <span class=\"_ _10\"> </span>verliezen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>ongebru<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>kte <span class=\"_ _10\"> </span>fiscaal <span class=\"_ _10\"> </span>verrekenbare<span class=\"_ _b\"></span> tegoeden <span class=\"_\"> </span>v<span class=\"_ _b\"></span>errekend <span class=\"_ _11\"> </span>kunnen <span class=\"_ _11\"> </span>worden<span class=\"_ _b\"></span>. <span class=\"_\"> </span>Latente<span class=\"_ _b\"></span> <span class=\"_\"> </span>belastingvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>en <span class=\"_\"> </span>worden <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rlaagd <span class=\"_\"> </span>voo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>zover<span class=\"_ _b\"></span> <span class=\"_\"> </span>het <span class=\"_\"> </span>niet<span class=\"_ _0\"></span> <span class=\"_\"> </span>lange<span class=\"_ _b\"></span>r waarschijnli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span> <span class=\"_\"> </span>is<span class=\"_ _b\"></span> <span class=\"_\"> </span>dat <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_\"> </span>daar<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span> <span class=\"_\"> </span>verband <span class=\"_\"> </span>h<span class=\"_ _b\"></span>oudend<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>be<span class=\"_ _0\"></span>lastingvo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>deel <span class=\"_ _11\"> </span>zal <span class=\"_\"> </span>g<span class=\"_ _b\"></span>erealiseerd<span class=\"_ _b\"></span> <span class=\"_\"> </span>worden<span class=\"_ _b\"></span>. <span class=\"_\"> </span>De<span class=\"_ _b\"></span> <span class=\"_\"> </span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>betalen<span class=\"_ _b\"></span> belastingen <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>berekend op<span class=\"_ _b\"></span> basis <span class=\"_ _b\"></span>van de<span class=\"_ _b\"></span> belastba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>winst vo<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>het boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. De <span class=\"_ _b\"></span>over <span class=\"_ _0\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schuldigde<span class=\"_ _b\"></span> en <span class=\"_ _14\"></span>verrekenba<span class=\"_ _b\"></span>re <span class=\"_ _14\"></span>belasting<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>naar<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>verwachting<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>beta<span class=\"_ _0\"></span>len<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>belasting <span class=\"_ _14\"></span>over<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>bela<span class=\"_ _1\"></span>stbare<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t <span class=\"_ _16\"></span>over <span class=\"_ _14\"></span>he<span class=\"_ _b\"></span>t <span class=\"_ _16\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>, berekend aan<span class=\"_ _b\"></span> de hand<span class=\"_ _b\"></span> van belast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngta<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ieven<span class=\"_ _0\"></span> die zi<span class=\"_ _0\"></span>jn vas<span class=\"_ _0\"></span>tgesteld op<span class=\"_ _b\"></span> balansda<span class=\"_ _0\"></span>tum dan<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>waartoe mate<span class=\"_ _b\"></span>rieel reeds<span class=\"_ _0\"></span> op balansdatum<span class=\"_ _b\"></span> is besloten<span class=\"_ _b\"></span>. Uitgeste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastingv<span class=\"_ _0\"></span>orderingen<span class=\"_ _b\"></span> en -ver<span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span> worden u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tslui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>end gesa<span class=\"_ _b\"></span>ldeerd indien de<span class=\"_ _b\"></span> groep <span class=\"_ _13\"> </span>een <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>r<span class=\"_ _1\"></span>ech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>afdwingba<span class=\"_ _b\"></span>ar <span class=\"_ _18\"> </span>rech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>heeft <span class=\"_ _13\"> </span>om <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>actuele <span class=\"_ _13\"> </span>belastingvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>te <span class=\"_ _13\"> </span>salde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>me<span class=\"_ _b\"></span>t <span class=\"_ _18\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uele<span class=\"_ _b\"></span> belastingve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> uitgestelde<span class=\"_ _b\"></span> be<span class=\"_ _0\"></span>lastingvo<span class=\"_ _0\"></span>rderingen<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>-verplichtingen<span class=\"_ _b\"></span> ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>band <span class=\"_ _b\"></span>houden<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>met belas<span class=\"_ _b\"></span>tingen <span class=\"_ _b\"></span>die door <span class=\"_ _14\"></span>dezelfde <span class=\"_ _16\"> </span>belast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngauto<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iteit <span class=\"_ _14\"></span>w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>geheven<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _16\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>zij <span class=\"_ _16\"> </span>deze<span class=\"_ _0\"></span>lfde <span class=\"_ _16\"></span>belas<span class=\"_ _0\"></span>tbare <span class=\"_ _16\"></span>enti<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eit<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>of <span class=\"_ _16\"> </span>verschillend<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>belastbare<span class=\"_ _b\"></span> entiteiten<span class=\"_ _0\"></span> die o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>wel voo<span class=\"_ _b\"></span>rnemens zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>om de<span class=\"_ _b\"></span> actuele be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingv<span class=\"_ _0\"></span>orderi<span class=\"_ _0\"></span>ngen en -<span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> netto te<span class=\"_ _0\"></span> verrekenen,<span class=\"_ _b\"></span> ofwel om <span class=\"_ _1\"></span>de vorderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>realise<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>hetze<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>fde moment <span class=\"_ _1\"></span>dat de <span class=\"_ _1\"></span>verpli<span class=\"_ _b\"></span>chtingen wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>kkeld<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>elke toekomstige periode <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>aanz<span class=\"_ _b\"></span>ienlijke <span class=\"_ _b\"></span>bedragen <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>uitgestelde <span class=\"_ _b\"></span>belas<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngve<span class=\"_ _b\"></span>rplichtingen <span class=\"_ _b\"></span>of -vo<span class=\"_ _b\"></span>rderingen <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>espectieve<span class=\"_ _b\"></span>lijk <span class=\"_ _b\"></span>zullen <span class=\"_ _b\"></span>worden<span class=\"_ _b\"></span> afgewikkeld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> gerealisee<span class=\"_ _b\"></span>rd. I. Activa beste<span class=\"_ _b\"></span>md voor verkoop<span class=\"_ _b\"></span> Vaste activa <span class=\"ls5\">aangehouden voor ver<span class=\"_ _1\"></span>koop worden gewaardeerd tegen de laagst<span class=\"_ _1\"></span>e waarde <span class=\"_ _1\"></span>van hun boekwaarde en <span class=\"_ _1\"></span>hun </span>re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de na<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aftrek<span class=\"_ _0\"></span> van de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koopkosten<span class=\"_ _b\"></span>. J. <span class=\"_ _1\"></span>Bijzonde<span class=\"_ _b\"></span>re <span class=\"_ _1\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van de niet<span class=\"_ _1\"></span>-financ<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble activa (an<span class=\"_ _0\"></span>dere <span class=\"_ _1\"></span>dan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>raden<span class=\"_ _0\"></span>, lat<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>lastingvo<span class=\"_ _0\"></span>rderingen<span class=\"_ _b\"></span>, personeelsbelon<span class=\"_ _b\"></span>ingen en<span class=\"_ _0\"></span> afgeleide<span class=\"_ _b\"></span> f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble ins<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>umenten<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> Jaarlijks <span class=\"_ _11\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>afslu<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um <span class=\"_ _11\"> </span>onde<span class=\"_ _b\"></span>rzocht <span class=\"_\"> </span>o<span class=\"_ _b\"></span>f <span class=\"_\"> </span>goo<span class=\"_ _b\"></span>dwill <span class=\"_ _10\"> </span>en <span class=\"_\"> </span>an<span class=\"_ _b\"></span>dere <span class=\"_ _10\"> </span>immateri\u00eble <span class=\"_ _11\"> </span>vas<span class=\"_ _b\"></span>te <span class=\"_\"> </span>ac<span class=\"_ _b\"></span>tiva <span class=\"_ _11\"> </span>me<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>onbepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kte gebruiksduu<span class=\"_ _b\"></span>r <span class=\"_ _12\"> </span>een <span class=\"_\"> </span>bijzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>waardever<span class=\"_ _0\"></span>mindering<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>hebben<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>onde<span class=\"_ _b\"></span>rgaan. <span class=\"_\"> </span>Voor <span class=\"_ _29\"> </span>andere<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>niet<span class=\"_ _1\"></span>-financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>activa <span class=\"_\"> </span>wordt onderzocht<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>of <span class=\"_ _29\"> </span>ze <span class=\"_ _13\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>bijzondere<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _0\"></span>ring <span class=\"_ _12\"> </span>hebben<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>ondergaan <span class=\"_ _29\"> </span>telkens<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>wannee<span class=\"_ _b\"></span>r <span class=\"_ _13\"> </span>gebeu<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>eniss<span class=\"_ _b\"></span>en <span class=\"_ _13\"> </span>o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> verandering<span class=\"_ _0\"></span>en in o<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>andighede<span class=\"_ _b\"></span>n aangeven<span class=\"_ _0\"></span> dat hun<span class=\"_ _b\"></span> boekwaa<span class=\"_ _0\"></span>rde mogelijk n<span class=\"_ _b\"></span>iet kan ge<span class=\"_ _0\"></span>realiseerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span> Telkens wannee<span class=\"_ _b\"></span>r de boekwaa<span class=\"_ _b\"></span>rde van een actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> zijn real<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>seerba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e waarde ove<span class=\"_ _b\"></span>rschrijdt (de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ea<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iseerbare<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de is de<span class=\"_ _b\"></span> re\u00eble <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van <span class=\"_ _14\"></span>het<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>actief <span class=\"_ _14\"></span>min<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>verkoopkosten<span class=\"_ _b\"></span>, <span class=\"_ _16\"></span>of <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfs<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>aarde<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>actief<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>deze <span class=\"_ _14\"></span>laatste<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>waarde hoger <span class=\"_ _29\"> </span>li<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>t), <span class=\"_ _29\"> </span>w<span class=\"_ _1\"></span>ordt<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>een <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>ijzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>w<span class=\"_ _1\"></span>aardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsver<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>es<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>ge<span class=\"_ _b\"></span>boe<span class=\"_ _1\"></span>kt<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>onder <span class=\"_ _12\"> </span>de <span class=\"_ _29\"> </span>afschrijvingen<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>winst-<span class=\"_ _1\"></span><span class=\"ls5\">en<span class=\"_ _0\"></span><span class=\"ls0\">-</span></span>verliesrekening<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>De <span class=\"_ _e\"></span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waarde m<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>verkoop<span class=\"_ _b\"></span>kosten <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _e\"></span>da<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>kan<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>verkregen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _1\"></span>uit<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van een <span class=\"_ _16\"></span>actief <span class=\"_ _16\"> </span>op <span class=\"_ _15\"> </span>zakelijke, <span class=\"_ _16\"> </span>object<span class=\"_ _b\"></span>ieve <span class=\"_ _15\"> </span>gronds<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ag <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>ussen <span class=\"_ _14\"></span>onafhankeli<span class=\"_ _b\"></span>jke <span class=\"_ _16\"> </span>partijen, <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>erw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jl <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>bedrij<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>swaard<span class=\"_ _e\"></span>e <span class=\"_ _16\"></span>de <span class=\"_ _16\"> </span>contante waarde <span class=\"_ _14\"></span>is <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>gescha<span class=\"_ _0\"></span>tte <span class=\"_ _14\"></span>toekomstige<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>kasstromen <span class=\"_ _14\"></span>die <span class=\"_ _14\"></span>naar <span class=\"_ _14\"></span>ver<span class=\"_ _b\"></span>wachti<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>zullen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>voortvloeien<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>uit <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>voortgezet<span class=\"_ _b\"></span>te gebruik <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>uit <span class=\"_ _0\"></span>de<span class=\"_ _b\"></span> ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vreemd<span class=\"_ _b\"></span>ing e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> aan<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ind <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>zijn <span class=\"_ _b\"></span>geb<span class=\"_ _0\"></span>ruiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>De <span class=\"_ _b\"></span>realiseerba<span class=\"_ _b\"></span>re waa<span class=\"_ _b\"></span>rde <span class=\"_ _b\"></span>wordt gescha<span class=\"_ _0\"></span>t voo<span class=\"_ _b\"></span>r ind<span class=\"_ _b\"></span>ividuele a<span class=\"_ _0\"></span>c<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _b\"></span>of, <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> dit <span class=\"_ _b\"></span>niet <span class=\"_ _b\"></span>mogelijk <span class=\"_ _b\"></span>is, <span class=\"_ _b\"></span>voor d<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>kasstroomgene<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>erende<span class=\"_ _b\"></span> eenhe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>d <span class=\"_ _b\"></span>waartoe<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>va<span class=\"_ _b\"></span> behoren.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>De <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rugboeking<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>bijzondere<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsverliezen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>die <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>voorgaande<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>jaren <span class=\"_ _14\"></span>geboekt<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>werden,<span class=\"_ _0\"></span> wordt <span class=\"_ _2f\"> </span>in <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>winst-<span class=\"ls5\">en</span>-ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ies<span class=\"_ _0\"></span>rekening <span class=\"_ _2f\"> </span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _2f\"> </span>als <span class=\"_ _2e\"> </span>er<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>een <span class=\"_ _2f\"> </span>indicat<span class=\"_ _b\"></span>ie <span class=\"_ _30\"> </span>is <span class=\"_ _2f\"> </span>dat <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>bijzo<span class=\"_ _0\"></span>ndere<span class=\"_ _0\"></span> waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsverliez<span class=\"_ _0\"></span>en d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e voo<span class=\"_ _b\"></span>r de a<span class=\"_ _0\"></span>ctiva <span class=\"_ _b\"></span>geboekt we<span class=\"_ _b\"></span>rden n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>et lange<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aan o<span class=\"_ _b\"></span>f zijn <span class=\"_ _b\"></span>afgenomen. <span class=\"_ _b\"></span>Bij wi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ze v<span class=\"_ _b\"></span>an uitzondering <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>een <span class=\"_ _0\"></span>bijzon<span class=\"_ _0\"></span>der <span class=\"_ _b\"></span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _0\"></span>ringsve<span class=\"_ _0\"></span>rlies da<span class=\"_ _b\"></span>t <span class=\"_ _b\"></span>werd geboe<span class=\"_ _0\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r good<span class=\"_ _b\"></span>will<span class=\"_ _e\"></span> n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ruggeboekt<span class=\"_ _b\"></span> in <span class=\"_ _b\"></span>een latere pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode.<span class=\"_ _b\"></span> K. Financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>ins<span class=\"_ _0\"></span>trumen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en K.1 Financi\u00eb<span class=\"_ _b\"></span>le activa Alle <span class=\"_ _14\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble <span class=\"_ _16\"> </span>activa <span class=\"_ _e\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>opgenomen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>of <span class=\"_ _14\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>et <span class=\"_ _14\"></span>lange<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _14\"></span>in <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>ba<span class=\"_ _0\"></span>lans <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>transactieda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um, <span class=\"_ _e\"></span>wanneer <span class=\"_ _14\"></span>de inkoop <span class=\"_ _1\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>financiee<span class=\"_ _b\"></span>l <span class=\"_ _e\"></span>actief<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>ond<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>va<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>con<span class=\"_ _b\"></span>tract <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>voorwaarden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de l<span class=\"_ _1\"></span>evering <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> actief voorsch<span class=\"_ _b\"></span>rijven binnen de <span class=\"_ _b\"></span>termijn die op de desbe<span class=\"_ _b\"></span>treffende ma<span class=\"_ _b\"></span>rkt algemeen voo<span class=\"_ _b\"></span>rgeschreven of ove<span class=\"_ _b\"></span>reengekomen<span class=\"_ _b\"></span> is, en wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _0\"></span> initieel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tegen<span class=\"_ _0\"></span> re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rde, vermee<span class=\"_ _b\"></span>rderd met transac<span class=\"_ _b\"></span>tiekoste<span class=\"_ _1\"></span>n, behalve<span class=\"_ _b\"></span> voor de<span class=\"_ _0\"></span> financi\u00eble<span class=\"_ _b\"></span> activa tegen re\u00eble <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>met <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>andering<span class=\"_ _0\"></span>en in <span class=\"_ _1\"></span>de winst-<span class=\"_ _1\"></span><span class=\"lsb\">en</span>-<span class=\"_ _1\"></span>verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>die initieel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>gewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>worden tegen re\u00eble<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. De <span class=\"_ _e\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa <span class=\"_ _1\"></span>worden <span class=\"_ _1\"></span>geclassif<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ceerd <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>categorie\u00eb<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>voorzien<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>volgens <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _e\"></span>op <span class=\"_ _1\"></span>basis <span class=\"_ _e\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>zowel het <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>rijf<span class=\"_ _1\"></span>smod<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iteit <span class=\"_ _1\"></span>voor<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>behee<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eigenschappen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>contractuele kasstromen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>financ<span class=\"_ _0\"></span>i\u00eble <span class=\"_ _15\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ief<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _15\"> </span>worden <span class=\"_ _16\"> </span>vastgelegd<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>b<span class=\"_ _0\"></span>ij <span class=\"_ _15\"> </span>hun<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ti\u00eble<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>opname.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Deze<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>classifica<span class=\"_ _0\"></span>tie<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>bepa<span class=\"_ _e\"></span>alt <span class=\"_ _15\"> </span>de waarde<span class=\"_ _0\"></span>ring van de <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble activa<span class=\"_ _b\"></span> op toekoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ige balans<span class=\"_ _0\"></span>data<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> geamor<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iseerde kos<span class=\"_ _0\"></span>tprijs o<span class=\"_ _b\"></span>f re\u00eble waa<span class=\"_ _0\"></span>rde<span class=\"_ _e\"></span>. (i) Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>activa aan<span class=\"_ _b\"></span> re\u00eble waa<span class=\"_ _0\"></span>rde via<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>activa <span class=\"_ _15\"> </span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>geclass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ficeerd <span class=\"_ _15\"> </span>tegen <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>e\u00eble<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>waarde <span class=\"_ _15\"> </span>met <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rdeveranderingen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>via <span class=\"_ _10\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>resultaat<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>als <span class=\"_ _10\"> </span>ze aangehouden <span class=\"_ _14\"></span>worden <span class=\"_ _14\"></span>voor <span class=\"_ _e\"></span>handel<span class=\"_ _1\"></span>sdoeleinden. <span class=\"_ _e\"></span>Fi<span class=\"_ _1\"></span>nanci\u00eble <span class=\"_ _e\"></span>acti<span class=\"_ _1\"></span>va <span class=\"_ _e\"></span>tegen <span class=\"_ _14\"></span>re\u00ebl<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>waarde <span class=\"_ _e\"></span>met <span class=\"_ _14\"></span>waardever<span class=\"_ _1\"></span>anderingen <span class=\"_ _e\"></span>via het <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>esultaat<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>worden <span class=\"_ _15\"> </span>ge<span class=\"_ _0\"></span>waardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>egen <span class=\"_ _16\"> </span>re\u00eble <span class=\"_ _15\"> </span>waarde<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>waarbij <span class=\"_ _16\"> </span>alle <span class=\"_ _10\"> </span>daarui<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>voor<span class=\"_ _0\"></span>tvloeiende<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>baten <span class=\"_ _15\"> </span>of <span class=\"_ _15\"> </span>last<span class=\"_ _e\"></span>en <span class=\"_ _16\"> </span>in <span class=\"_ _10\"> </span>het<span class=\"_ _b\"></span> resultaat <span class=\"_ _10\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _10\"> </span>worden.<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>Een <span class=\"_ _15\"> </span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>ieel <span class=\"_ _11\"> </span>ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ef <span class=\"_ _15\"> </span>wordt <span class=\"_ _15\"> </span>in <span class=\"_ _11\"> </span>dez<span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>catego<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>onde<span class=\"_ _0\"></span>rgebrach<span class=\"_ _0\"></span>t, <span class=\"_ _10\"> </span>als <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>voorname<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk aanges<span class=\"_ _0\"></span>chaft werd<span class=\"_ _0\"></span> om het op ko<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>termijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te verkopen.<span class=\"_ _b\"></span><span class=\"ff3\"> </span>(ii) Financi\u00eb<span class=\"_ _0\"></span>le activa<span class=\"_ _b\"></span> aan geamortisee<span class=\"_ _b\"></span>rde kostprijs Financi\u00eble <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>aan <span class=\"_ _14\"></span>geamor<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>see<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>kostprijs <span class=\"_ _e\"></span>zijn <span class=\"_ _e\"></span>ni<span class=\"_ _1\"></span>et-afgeleide<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nstrumen<span class=\"_ _b\"></span>ten <span class=\"_ _14\"></span>die <span class=\"_ _e\"></span>worden <span class=\"_ _14\"></span>aangehoude<span class=\"_ _b\"></span>n binnen <span class=\"_ _b\"></span>een b<span class=\"_ _b\"></span>edrijfsmodel <span class=\"_ _b\"></span>dat e<span class=\"_ _b\"></span>rop ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>icht <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>houden om<span class=\"_ _b\"></span> contractue<span class=\"_ _b\"></span>le kasst<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>men <span class=\"_ _b\"></span>te on<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>vangen (<span class=\"ff8\">held <span class=\"_ _b\"></span>to <span class=\"_ _b\"></span>collect<span class=\"ff2\">) <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contractvoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>waarden <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het <span class=\"_ _9\"></span>f<span class=\"_ _1\"></span>inanci\u00eble <span class=\"_ _b\"></span>actief <span class=\"_ _9\"></span>geven <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>bepaalde <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>aanleiding <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _b\"></span>kasstro<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> </span></span>die <span class=\"_ _11\"> </span>uitslui<span class=\"_ _0\"></span>tend <span class=\"_ _11\"> </span>aflossinge<span class=\"_ _b\"></span>n <span class=\"_\"> </span>en <span class=\"_ _10\"> </span>r<span class=\"_ _1\"></span>entebe<span class=\"_ _0\"></span>talingen <span class=\"_ _10\"> </span>op <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_\"> </span>ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>staande<span class=\"_ _b\"></span> <span class=\"_\"> </span>hoo<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>dsombed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _11\"> </span>bet<span class=\"_ _0\"></span>reffen <span class=\"_ _11\"> </span>(<span class=\"_ _e\"></span><span class=\"ff8\">solely <span class=\"_ _11\"> </span>paymen<span class=\"_ _b\"></span>ts <span class=\"_\"> </span>of<span class=\"_ _b\"></span> </span>principal <span class=\"_ _14\"></span>and <span class=\"_ _14\"></span>interest<span class=\"ff2\">). <span class=\"_ _14\"></span>Tot <span class=\"_ _14\"></span>deze <span class=\"_ _14\"></span>categorie <span class=\"_ _14\"></span>behoren<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>kas <span class=\"_ _16\"></span>en <span class=\"_ _14\"></span>kaseq<span class=\"_ _0\"></span>uivalenten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lange- <span class=\"_ _16\"> </span>en <span class=\"_ _14\"></span>kortetermijnvo<span class=\"_ _b\"></span>rderingen <span class=\"_ _14\"></span>en </span>handelsvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Kasequiva<span class=\"_ _b\"></span>lent<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>zijn <span class=\"_ _15\"> </span>kortlopende<span class=\"_ _b\"></span>, <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>hoge<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>m<span class=\"_ _1\"></span>ate <span class=\"_ _15\"> </span>liquide <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eggingen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>die<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>onmi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>llijk <span class=\"_ _15\"> </span>kunnen worden <span class=\"_ _1\"></span>omge<span class=\"_ _0\"></span>zet in geldmiddelen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _0\"></span>rvan <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bedrag bekend<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s, een oorspronkeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke looptijd <span class=\"_ _1\"></span>hebben<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>hoogs<span class=\"_ _b\"></span>tens dr<span class=\"ls0\">ie maanden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en geen<span class=\"_ _b\"></span> significant <span class=\"_ _0\"></span>risico van <span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>deve<span class=\"_ _b\"></span>randering inh<span class=\"_ _b\"></span>ouden<span class=\"_ _1\"></span>. </span>K.2 Financi\u00eb<span class=\"_ _b\"></span>le verplichtingen Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>verplichtingen <span class=\"_ _e\"></span>worden <span class=\"_ _14\"></span>geclassi<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>icee<span class=\"_ _0\"></span>rd <span class=\"_ _16\"></span>als <span class=\"_ _14\"></span>financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _16\"> </span>ver<span class=\"_ _b\"></span>pli<span class=\"_ _1\"></span>chtinge<span class=\"_ _0\"></span>n <span class=\"_ _14\"></span>aan <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde <span class=\"_ _14\"></span>via <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>esul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat <span class=\"_ _14\"></span>of <span class=\"_ _16\"></span>als financi\u00eble ve<span class=\"_ _b\"></span>rplichtingen tegen<span class=\"_ _b\"></span> geamor<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>iseerde kostp<span class=\"_ _b\"></span>rijs. (i) Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan <span class=\"_ _0\"></span>re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Financi\u00eble <span class=\"_ _14\"></span>verplicht<span class=\"_ _b\"></span>ingen <span class=\"_ _16\"></span>worden <span class=\"_ _14\"></span>geclassi<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>icee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"></span>aan <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _e\"></span>waar<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _14\"></span>via <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>lt<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>als <span class=\"_ _14\"></span>ze <span class=\"_ _16\"> </span>aangehoude<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>voor handelsdo<span class=\"_ _0\"></span>eleinden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Financi\u00eble <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen <span class=\"_ _b\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _b\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>via<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>resultaat <span class=\"_ _b\"></span>worden<span class=\"_ _b\"></span> ge<span class=\"_ _0\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd <span class=\"_ _b\"></span>tegen <span class=\"_ _b\"></span>re\u00eble <span class=\"_ _b\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>, waarbij <span class=\"_ _14\"></span>alle <span class=\"_ _14\"></span>daaruit <span class=\"_ _14\"></span>voortvloe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ende <span class=\"_ _14\"></span>baten <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>lasten <span class=\"_ _14\"></span>in <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>resultaat <span class=\"_ _14\"></span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. <span class=\"_ _14\"></span>Een <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _14\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> wordt in deze<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ca<span class=\"_ _0\"></span>tegorie onde<span class=\"_ _b\"></span>rgebracht als <span class=\"ls11\">ze</span> voorna<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>elijk aanges<span class=\"_ _0\"></span>c<span class=\"_ _b\"></span>haft wer<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>om <span class=\"ls11\">ze</span> <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>korte <span class=\"_ _0\"></span>termijn te ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kopen.<span class=\"_ _0\"></span> (ii) Financi\u00eb<span class=\"_ _0\"></span>le verpl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>chtingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geamo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tiseerde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kostp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>verplichtingen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>geamort<span class=\"_ _0\"></span>iseerde<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>kostprijs,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>m<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>inbegrip <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>schulden<span class=\"_ _0\"></span>, <span class=\"_ _15\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>initieel gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>e\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>, <span class=\"_ _16\"></span>na <span class=\"_ _14\"></span>aftrek<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>transac<span class=\"_ _0\"></span>tiekos<span class=\"_ _0\"></span>ten. <span class=\"_ _14\"></span>Ze <span class=\"_ _14\"></span>worden<span class=\"_ _b\"></span>, <span class=\"_ _16\"> </span>na <span class=\"_ _14\"></span>initi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>opname,<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gewaa<span class=\"_ _0\"></span>rdeerd tegen <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>gea<span class=\"_ _b\"></span>mortiseerde <span class=\"_ _18\"> </span>kos<span class=\"_ _0\"></span>tpr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>js. <span class=\"_ _18\"> </span>De <span class=\"_ _13\"> </span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i\u00ebl<span class=\"_ _1\"></span>e <span class=\"_ _18\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nge<span class=\"_ _b\"></span>n <span class=\"_ _18\"> </span>van <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>groep <span class=\"_ _18\"> </span>ge<span class=\"_ _b\"></span>waardeerd <span class=\"_ _13\"> </span>tegen geamortisee<span class=\"_ _b\"></span>rde <span class=\"_\"> </span>kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>prijs <span class=\"_ _11\"> </span>omva<span class=\"_ _0\"></span>tten <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>langlopende<span class=\"_ _b\"></span> <span class=\"_\"> </span>financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rpl<span class=\"_ _1\"></span>ich<span class=\"_ _0\"></span>tingen <span class=\"_ _10\"> </span>(<span class=\"_ _1\"></span>banksc<span class=\"_ _0\"></span>hulden<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _1\"></span> <span class=\"_\"> </span>leasingschu<span class=\"_ _b\"></span>lden), overige <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span>lopende <span class=\"_ _14\"></span>verplichtingen<span class=\"_ _b\"></span>, <span class=\"_ _16\"> </span>kortlopende <span class=\"_ _e\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble <span class=\"_ _16\"> </span>verplic<span class=\"_ _b\"></span>htingen, <span class=\"_ _14\"></span>handelsschulden<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _16\"> </span>overige <span class=\"_ _14\"></span>kortlop<span class=\"_ _0\"></span>ende verplichtingen<span class=\"_ _b\"></span>. (iii) Eigenver<span class=\"_ _b\"></span>mogensinstru<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten Externe <span class=\"_ _1\"></span>kosten <span class=\"_ _e\"></span>d<span class=\"_ _0\"></span>ie <span class=\"_ _e\"></span>direc<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>kunnen worden <span class=\"_ _1\"></span>toegerekend<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>uitgifte <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>ni<span class=\"_ _1\"></span>euwe <span class=\"_ _1\"></span>aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en, <span class=\"_ _e\"></span>uitgezon<span class=\"_ _b\"></span>derd <span class=\"_ _e\"></span>aande<span class=\"_ _b\"></span>len die <span class=\"_ _b\"></span>in he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> kade<span class=\"_ _b\"></span>r v<span class=\"_ _b\"></span>an een<span class=\"_ _b\"></span> bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfscomb<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>natie <span class=\"_ _b\"></span>zijn <span class=\"_ _b\"></span>uitgegeven,<span class=\"_ _b\"></span> worden<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>gepresenteerd <span class=\"_ _b\"></span>als een<span class=\"_ _b\"></span> ve<span class=\"_ _b\"></span>rmindering,<span class=\"_ _b\"></span> na <span class=\"_ _b\"></span>aftrek <span class=\"_ _0\"></span>van belastingen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _15\"> </span>eigen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>vermogen.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Aande<span class=\"_ _0\"></span>lenemiss<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ekosten<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>die <span class=\"_ _15\"> </span>rechtst<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eeks <span class=\"_ _15\"> </span>zijn <span class=\"_ _15\"> </span>gemaak<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>in <span class=\"_ _15\"> </span>verband<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>m<span class=\"_ _e\"></span>et <span class=\"_ _15\"> </span>een bedrijfscomb<span class=\"_ _b\"></span>inatie worden opgenomen<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>a<span class=\"_ _0\"></span>ls <span class=\"_ _1\"></span>kost in <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>tatenrek<span class=\"_ _b\"></span>ening<span class=\"_ _1\"></span>. Di<span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>denden op gewone<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>aandelen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n het <span class=\"_ _20\"> </span>e<span class=\"_ _0\"></span>igen <span class=\"_ _20\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _1c\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>periode<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>waarin <span class=\"_ _1c\"> </span>ze <span class=\"_ _1c\"> </span>worden <span class=\"_ _1c\"> </span>gedec<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>areerd.<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>Indien <span class=\"_ _1c\"> </span>het <span class=\"_ _1c\"> </span>bedrijf <span class=\"_ _20\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"> </span>zijn dochteronde<span class=\"_ _b\"></span>rnemingen <span class=\"_ _b\"></span>gewone <span class=\"_ _b\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>an <span class=\"_ _b\"></span>zichzelf <span class=\"_ _b\"></span>of <span class=\"_ _0\"></span>van <span class=\"_ _b\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn/hu<span class=\"_ _b\"></span>n <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>oeder<span class=\"_ _0\"></span>maatschapp<span class=\"_ _b\"></span>ij aan<span class=\"_ _b\"></span>koopt/aankope<span class=\"_ _0\"></span>n, <span class=\"_ _b\"></span>wordt de <span class=\"_\"> </span>betaa<span class=\"_ _b\"></span>lde <span class=\"_\"> </span>v<span class=\"_ _0\"></span>ergoed<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng, <span class=\"_ _11\"> </span>inclusief<span class=\"_ _b\"></span> <span class=\"_\"> </span>even<span class=\"_ _0\"></span>tuele <span class=\"_\"> </span>toe<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _b\"></span> <span class=\"_\"> </span>rekenen<span class=\"_ _b\"></span> <span class=\"_\"> </span>transa<span class=\"_ _0\"></span>ctiekosten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>na<span class=\"_ _b\"></span> <span class=\"_\"> </span>winstbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astinge<span class=\"_ _b\"></span>n, <span class=\"_\"> </span>in <span class=\"_ _10\"> </span>m<span class=\"_ _1\"></span>inde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing gebracht <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>het <span class=\"_ _16\"></span>totaal <span class=\"_ _14\"></span>van <span class=\"_ _15\"> </span>het <span class=\"_ _16\"></span>eigen<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>vermogen <span class=\"_ _16\"> </span>als <span class=\"_ _14\"></span>ingekochte <span class=\"_ _16\"> </span>ei<span class=\"_ _0\"></span>gen <span class=\"_ _16\"></span>aandel<span class=\"_ _1\"></span>en <span class=\"_ _16\"></span>tot <span class=\"_ _16\"> </span>ze <span class=\"_ _15\"> </span>worden <span class=\"_ _14\"></span>ingetrokken.<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Indien dergelijke <span class=\"_ _b\"></span>aandelen <span class=\"_ _9\"></span>later <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kocht <span class=\"_ _b\"></span>of <span class=\"_ _b\"></span>opnieu<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>uitgeg<span class=\"_ _b\"></span>even, <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ontvangen <span class=\"_ _b\"></span>vergoed<span class=\"_ _b\"></span>ing <span class=\"_ _b\"></span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en in het eigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vermoge<span class=\"_ _0\"></span>n. L. Voorzien<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> Voorziening<span class=\"_ _0\"></span>en worden geb<span class=\"_ _0\"></span>oekt wan<span class=\"_ _0\"></span>neer de groep een bes<span class=\"_ _b\"></span>taande in rech<span class=\"_ _1\"></span>te afdwing<span class=\"_ _0\"></span>bare of feite<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke verp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichting heef<span class=\"_ _b\"></span>t als gevolg<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van gebeu<span class=\"_ _b\"></span>rtenissen <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n het<span class=\"_ _b\"></span> verleden, het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schijnli<span class=\"_ _0\"></span>jk is d<span class=\"_ _b\"></span>at<span class=\"_ _1\"></span> een<span class=\"_ _0\"></span> uitstroom<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _0\"></span>middelen ve<span class=\"_ _b\"></span>reist zal z<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>n om<span class=\"_ _b\"></span> de verplicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng a<span class=\"_ _0\"></span>f te wikkelen<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>een be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rouwba<span class=\"_ _0\"></span>re schat<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> bedrag kan<span class=\"_ _b\"></span> worden g<span class=\"_ _1\"></span>emaakt. L<span class=\"ls3\">.1</span> Kos<span class=\"_ _b\"></span>ten van personee<span class=\"_ _b\"></span>lsbeloningen (i) Pensioenv<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _0\"></span> Ingeval <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r \u2018<span class=\"_ _1\"></span>toegezegd<span class=\"_ _b\"></span><span class=\"ff2\">-<span class=\"_ _1\"></span><span class=\"ff6\">pensioen<span class=\"_ _b\"></span>regelingen\u2019<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en \u2018toegezegde<span class=\"ff2\">-</span>bijd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age<span class=\"_ _b\"></span>nr<span class=\"_ _1\"></span>egelingen<span class=\"_ _b\"></span>\u2019<span class=\"_ _1\"></span> worden afgesloten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa </span></span>aangehouden in <span class=\"_ _1\"></span>aparte <span class=\"_ _1\"></span>beheerde fondsen of <span class=\"_ _1\"></span>groepsverzekeringen.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>pensioenregelingen worden gefinanci<span class=\"_ _1\"></span>erd door betalingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>werkneme<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>desbetre<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fende <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijven in <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>groep<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>waarbij r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wordt <span class=\"_ _1\"></span>gehouden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>met de aanbeve<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van ona<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>hankeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke e<span class=\"_ _0\"></span>rkende ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uarisse<span class=\"_ _0\"></span>n.  Voor <span class=\"_ _21\"> </span>de <span class=\"_ _22\"> </span>\u2018toegezeg<span class=\"_ _0\"></span>d<span class=\"ff2\">-</span>pensioen<span class=\"_ _b\"></span>regelingen\u2019<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _21\"> </span>pensioenk<span class=\"_ _b\"></span>osten <span class=\"_ _22\"> </span>geraamd<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>volgens <span class=\"_ _21\"> </span>de <span class=\"_ _22\"> </span><span class=\"ff8\">projec<span class=\"_ _0\"></span>ted <span class=\"_ _22\"> </span>un<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t </span>creditmetho<span class=\"_ _b\"></span>de<span class=\"ff2\">:<span class=\"_ _1\"></span> <span class=\"_\"> </span>de <span class=\"_\"> </span>kosten <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>strekken <span class=\"_\"> </span>van <span class=\"_\"> </span>pens<span class=\"_ _b\"></span>ioenen <span class=\"_\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>als <span class=\"_\"> </span>last <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>winst<span class=\"_ _1\"></span>-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>om <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>no<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>kosten<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>spreiden <span class=\"_ _10\"> </span>over <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>diens<span class=\"_ _b\"></span>ttijd <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>werkne<span class=\"_ _0\"></span>mers <span class=\"_ _10\"> </span>op <span class=\"_\"> </span>bas<span class=\"_ _0\"></span>is <span class=\"_ _10\"> </span>van <span class=\"_\"> </span>a<span class=\"_ _0\"></span>ctua<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble berekeningen.<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _16\"></span>pensioenve<span class=\"_ _b\"></span>rplichting <span class=\"_ _14\"></span>wordt <span class=\"_ _14\"></span>gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>als <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>cont<span class=\"_ _1\"></span>ante <span class=\"_ _16\"> </span>waarde <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>gescha<span class=\"_ _b\"></span>tt<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>toekoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ige uitstroom <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>kasmidde<span class=\"_ _b\"></span>len, <span class=\"_ _14\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>hand <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>entevoe<span class=\"_ _b\"></span>ten <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>overheidseffecten waarvan <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>looptijd <span class=\"_ _e\"></span>die<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de desbetre<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fende verp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>chtinge<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>benade<span class=\"_ _b\"></span>rt.  Actuari\u00eble<span class=\"_ _b\"></span> w<span class=\"_ _b\"></span>insten <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>verl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ezen <span class=\"_ _9\"></span>worden <span class=\"_ _b\"></span>geboekt<span class=\"_ _b\"></span> o<span class=\"_ _b\"></span>ver <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ge<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>idde<span class=\"_ _b\"></span>l<span class=\"_ _e\"></span>de <span class=\"_ _b\"></span>resterende<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>iensttijd <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> we<span class=\"_ _b\"></span>rknemers. <span class=\"_ _9\"></span>N<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>toactiva<span class=\"_ _b\"></span> die <span class=\"_ _1\"></span>voortvloeien uit <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>financie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>van de <span class=\"_ _1\"></span>pensioenv<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>gen <span class=\"_ _1\"></span>wor<span class=\"_ _1\"></span>den geboekt ten <span class=\"_ _1\"></span>bedrage van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>contan<span class=\"_ _0\"></span>te nettowaarde van <span class=\"_ _1\"></span>de toekomstige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>besparingen op <span class=\"_ _1\"></span>de werkgeversbi<span class=\"_ _b\"></span>jdrage <span class=\"_ _1\"></span>volgens de \u2018<span class=\"_ _1\"></span>geslo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"ff2\">-<span class=\"_ _1\"></span></span>groepmethode<span class=\"_ _b\"></span>\u2019 <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>het personeel aan<span class=\"_ _b\"></span> het eind van he<span class=\"_ _b\"></span>t jaar. De g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t geen <span class=\"_ _b\"></span>\u2018t<span class=\"_ _1\"></span>oegeze<span class=\"_ _b\"></span>gd<span class=\"_ _1\"></span><span class=\"ff2\">-<span class=\"_ _1\"></span></span>pensioen<span class=\"_ _b\"></span>regelingen\u2019 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>De <span class=\"_ _10\"> </span>bijdragen <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>aan <span class=\"_ _10\"> </span>\u2018toegezegd<span class=\"_ _0\"></span>e<span class=\"ff2\">-<span class=\"_ _1\"></span></span>bijd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agenrege<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span>\u2019 <span class=\"_ _11\"> </span>worden <span class=\"_ _15\"> </span>als <span class=\"_ _11\"> </span>las<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>winst<span class=\"ff2\">-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span> </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>pe<span class=\"_ _b\"></span>riode <span class=\"_ _18\"> </span>waarop<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>bijd<span class=\"_ _b\"></span>ragen <span class=\"_ _18\"> </span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>hebbe<span class=\"_ _0\"></span>n. <span class=\"_ _18\"> </span>Prepensioe<span class=\"_ _0\"></span>nen <span class=\"_ _13\"> </span>worden <span class=\"_ _18\"> </span>behan<span class=\"_ _0\"></span>deld <span class=\"_ _18\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s ontslagvergoed<span class=\"_ _b\"></span>ingen. <span class=\"_ _10\"> </span>De <span class=\"_ _10\"> </span>kosten <span class=\"_ _10\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>geboekt<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>wannee<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>nemers <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>nste<span class=\"_ _0\"></span>mmen <span class=\"_ _15\"> </span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>be\u00ebind<span class=\"_ _b\"></span>iging <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>hun dienstverband<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n het<span class=\"_ _b\"></span> kader van deze<span class=\"_ _b\"></span> pr<span class=\"_ _1\"></span>og<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>amma\u2019s<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>(ii) Personee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>sbeloning<span class=\"_ _b\"></span>en Alle <span class=\"_ _13\"> </span>personeelsbe<span class=\"_ _b\"></span>loningen <span class=\"_ _12\"> </span>werden <span class=\"_ _13\"> </span>betaald<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>geldmidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_ _13\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>w<span class=\"_ _1\"></span>erden <span class=\"_ _13\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s <span class=\"_ _13\"> </span>las<span class=\"_ _0\"></span>t <span class=\"_ _13\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _13\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-verliesrekening<span class=\"_ _b\"></span>. L.2 Verliesla<span class=\"_ _b\"></span>tende contracten De g<span class=\"_ _b\"></span>roep boek<span class=\"_ _b\"></span>t een<span class=\"_ _b\"></span> voorz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ening<span class=\"_ _b\"></span> voor <span class=\"_ _b\"></span>verlieslatende<span class=\"_ _b\"></span> cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acten<span class=\"_ _0\"></span> als<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>e verwach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e voo<span class=\"_ _b\"></span>rdelen <span class=\"_ _b\"></span>uit <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>act <span class=\"_ _b\"></span>kleine<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zijn dan de onve<span class=\"_ _b\"></span>rmijdelijke kos<span class=\"_ _0\"></span>ten die nod<span class=\"_ _b\"></span>ig zijn om<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> uit hoofde van he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ract na<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te komen<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span> L.3 Overige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorzien<span class=\"_ _0\"></span>ingen Overige <span class=\"_ _12\"> </span>voorzieningen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>aangelegd <span class=\"_ _12\"> </span>voor <span class=\"_ _12\"> </span>mogelijke<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>v<span class=\"_ _0\"></span>erpl<span class=\"_ _b\"></span>ichti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>waarvan<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>uitstroo<span class=\"_ _b\"></span>m <span class=\"_ _13\"> </span>van <span class=\"_ _12\"> </span>middelen redelijkerwi<span class=\"_ _b\"></span>jze <span class=\"_ _27\"> </span>kan<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _31\"> </span>gescha<span class=\"_ _b\"></span>t. <span class=\"_ _31\"> </span>Deze<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>voorzieningen<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>betr<span class=\"_ _1\"></span>effen<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>onder <span class=\"_ _2b\"> </span>meer <span class=\"_ _31\"> </span>jurid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche <span class=\"_ _31\"> </span>cla<span class=\"_ _b\"></span>ims <span class=\"_ _31\"> </span>en<span class=\"_ _b\"></span> belastingve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> waarvoor <span class=\"_ _b\"></span>meer dan waarschi<span class=\"_ _b\"></span>jnlijk een ui<span class=\"_ _0\"></span>tstroo<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> van midde<span class=\"_ _b\"></span>len vereist za<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>zijn.<span class=\"_ _1\"></span> M. Opbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>antwoording Opbrengsten<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>indien <span class=\"_ _e\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>waars<span class=\"_ _1\"></span>chijnl<span class=\"_ _0\"></span>ijk <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>dat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>economisch<span class=\"_ _b\"></span>e <span class=\"_ _14\"></span>voordelen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>met <span class=\"_ _14\"></span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>tot <span class=\"_ _14\"></span>een<span class=\"_ _b\"></span> transactie naar<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neming zullen vloeien<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de opbrengsten betrou<span class=\"_ _0\"></span>wbaar kan <span class=\"_ _1\"></span>bepaa<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Verkopen <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>gebo<span class=\"_ _0\"></span>ekt <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>aftrek <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>btw <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>kortingen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Huu<span class=\"_ _b\"></span>ropbrengsten <span class=\"_ _b\"></span>uit <span class=\"_ _b\"></span>vastgoedbelegg<span class=\"_ _b\"></span>ingen <span class=\"_ _b\"></span>verhuurd <span class=\"_ _b\"></span>via <span class=\"_ _b\"></span>een huurovereenko<span class=\"_ _b\"></span>mst worden opg<span class=\"_ _0\"></span>eno<span class=\"_ _b\"></span>men in de geco<span class=\"_ _0\"></span>nso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de wins<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> op lineaire<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>basis<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>over<span class=\"_ _0\"></span> de duu<span class=\"_ _0\"></span>r van de <span class=\"_ _1\"></span>huur.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Com<span class=\"_ _b\"></span>mer<span class=\"_ _1\"></span>ci\u00eble tegemoetko<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ngen toegeken<span class=\"_ _b\"></span>d <span class=\"_ _e\"></span>bij de <span class=\"_ _1\"></span>huur <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1\"></span>opgenomen als een <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eg<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aal <span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _14\"></span><span class=\"ls0\">totale <span class=\"_ _14\"></span>huuropb<span class=\"_ _b\"></span>rengsten. <span class=\"_ _e\"></span>Tijdelijke <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>teringstoelages <span class=\"_ _1\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>duur <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>huurovereenk<span class=\"_ _b\"></span>omst <span class=\"_ _14\"></span>pro <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ata </span>verrekend<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>met <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>huuropbrengs<span class=\"_ _b\"></span>ten. <span class=\"_ _e\"></span>Vergoedinge<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _1\"></span>vroegti<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>dig <span class=\"_ _1\"></span>verbroken <span class=\"_ _1\"></span>huu<span class=\"_ _0\"></span>rcontracten<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>onmidd<span class=\"_ _0\"></span>ellijk<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>in het <span class=\"_\"> </span>r<span class=\"_ _1\"></span>esultaat <span class=\"_ _29\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>het <span class=\"_ _29\"> </span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>opge<span class=\"_ _1\"></span>no<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en. <span class=\"_ _29\"> </span>Huuropb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_\"> </span>worden <span class=\"_ _12\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _29\"> </span>vanaf <span class=\"_ _29\"> </span>de <span class=\"_\"> </span>aanvang <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de huurovereenko<span class=\"_ _b\"></span>mst. <span class=\"_ _1\"></span>Rente <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _1\"></span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>basis <span class=\"_ _1\"></span>van ti<span class=\"_ _1\"></span>jdseve<span class=\"_ _b\"></span>nredigheid,<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _0\"></span>rbij <span class=\"_ _1\"></span>rekening <span class=\"_ _1\"></span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>gehoude<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>met het <span class=\"_ _14\"></span>e<span class=\"_ _0\"></span>ffectieve<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span>ment <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>actief.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Di<span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>idenden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>worden <span class=\"_ _e\"></span>opge<span class=\"_ _0\"></span>nomen <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>het <span class=\"_ _16\"> </span>ogenb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ik <span class=\"_ _e\"></span>dat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>aandeelhoud<span class=\"_ _b\"></span>er <span class=\"_ _e\"></span>het recht heef<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verkregen<span class=\"_ _b\"></span> om de betal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng te on<span class=\"_ _b\"></span>tvangen. N. Kostenve<span class=\"_ _b\"></span>rantwoording Bedrijfskosten <span class=\"_ _0\"></span>worden opgeno<span class=\"_ _b\"></span>men i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de winst-<span class=\"_ _1\"></span> en verliesreken<span class=\"_ _b\"></span>ing wanne<span class=\"_ _0\"></span>er ze gemaakt wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. Financie<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngskos<span class=\"_ _b\"></span>ten worden ten <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aste<span class=\"_ _0\"></span> van he<span class=\"_ _0\"></span>t resultaat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>genomen in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de mate<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dat ze be<span class=\"_ _b\"></span>trekking hebben<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op de boe<span class=\"_ _0\"></span>khoudk<span class=\"_ _b\"></span>undige pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__26": {
   "value": " A<span class=\"ls3\">. </span>Bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfsco<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bina<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies - Goodw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ll (i) Bedrijfsco<span class=\"_ _b\"></span>mbinaties De <span class=\"_ _e\"></span>gecons<span class=\"_ _0\"></span>olideerde <span class=\"_ _1\"></span>jaarreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>bevat <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aten <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>bedrijfsc<span class=\"_ _b\"></span>ombinaties <span class=\"_ _e\"></span>volgens <span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>namemethod<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>. <span class=\"_ _e\"></span>In <span class=\"_ _15\"> </span>het gecons<span class=\"_ _0\"></span>olideerd <span class=\"_ _29\"> </span>ove<span class=\"_ _0\"></span>rzicht <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _29\"> </span>financi\u00eble <span class=\"_\"> </span>pos<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> <span class=\"_\"> </span>worden <span class=\"_\"> </span>de <span class=\"_\"> </span>identificee<span class=\"_ _0\"></span>rbare <span class=\"_\"> </span>activa, <span class=\"_\"> </span>de <span class=\"_\"> </span>verplichtingen <span class=\"_\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_\"> </span>de voorwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>delijke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verp<span class=\"_ _0\"></span>lichtingen<span class=\"_ _b\"></span> van de overgeno<span class=\"_ _b\"></span>men par<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ij<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opgenom<span class=\"_ _b\"></span>en t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> re\u00eble <span class=\"_ _b\"></span>waarde op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nameda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>De resultaten van de<span class=\"_ _b\"></span> overgenomen act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>vitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en worden opg<span class=\"_ _0\"></span>eno<span class=\"_ _b\"></span>men i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de geconsolidee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de resulta<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en vanaf<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de datum da<span class=\"_ _b\"></span>t de <span class=\"_ _1\"></span>controle werd<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>verworven<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>Voor <span class=\"_ _1\"></span>een bedrijfsco<span class=\"_ _0\"></span>mbinatie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e in f<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>tot <span class=\"_ _1\"></span>stand<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>komt, wordt <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>goodw<span class=\"_ _b\"></span>il<span class=\"_ _1\"></span>l berekend op de <span class=\"_ _14\"></span>verhoging <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>belang. <span class=\"_ _e\"></span>De <span class=\"_ _16\"> </span>invloed <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>wijziging <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>werkelijke <span class=\"_ _e\"></span>waarde <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>belang <span class=\"_ _16\"></span>dat <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>roep voordien aanh<span class=\"_ _b\"></span>iel<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> word<span class=\"_ _0\"></span>t niet ver<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> via goodw<span class=\"_ _b\"></span>ill.  (ii) Goodw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ll Goodwill<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _14\"></span>bedrag <span class=\"_ _e\"></span>waarmee <span class=\"_ _14\"></span>de <span class=\"_ _16\"> </span>verkrijg<span class=\"_ _b\"></span>ingsprijs <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>ove<span class=\"_ _b\"></span>rgenomen <span class=\"_ _14\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neming<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van <span class=\"_ _14\"></span>het groepsbelang<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ove<span class=\"_ _0\"></span>rgenomen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>dentificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>activa,<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verplichti<span class=\"_ _b\"></span>ngen <span class=\"_ _14\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>voorwa<span class=\"_ _0\"></span>ardeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verplichtingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>deze ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>overschrijdt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>acquisitieda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um. <span class=\"_ _1\"></span>De <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>krijg<span class=\"_ _0\"></span>ingsprij<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>omva<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>re\u00eble waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>identificeerba<span class=\"_ _b\"></span>re activa, <span class=\"_ _15\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onders<span class=\"_ _0\"></span>telde <span class=\"_ _15\"> </span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>uitgegeven <span class=\"_ _16\"> </span>eigenver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>og<span class=\"_ _b\"></span>ensinstr<span class=\"_ _1\"></span>u<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _0\"></span>. <span class=\"_ _15\"> </span>Good<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ill <span class=\"_ _16\"> </span>wordt <span class=\"_ _15\"> </span>geactivee<span class=\"_ _0\"></span>rd <span class=\"_ _15\"> </span>als immate<span class=\"_ _0\"></span>rieel <span class=\"_ _13\"> </span>vast <span class=\"_ _13\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ief <span class=\"_ _13\"> </span>en <span class=\"_ _12\"> </span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _13\"> </span>ten <span class=\"_ _13\"> </span>opz<span class=\"_ _b\"></span>ichte <span class=\"_ _13\"> </span>van <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>boekwaarde<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>wo<span class=\"_ _b\"></span>rden <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>w<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ns<span class=\"_ _e\"></span>t-<span class=\"ls5\">en</span>-verliesrekening<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>geb<span class=\"_ _0\"></span>oekt<span class=\"_ _b\"></span>. <span class=\"_ _18\"> </span>He<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>b<span class=\"_ _0\"></span>ed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>waa<span class=\"_ _b\"></span>rmee <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>waa<span class=\"_ _0\"></span>rde <span class=\"_ _13\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>het <span class=\"_ _13\"> </span>groepsbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>in <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>overgeno<span class=\"_ _b\"></span>men identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare <span class=\"_ _10\"> </span>activa<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>v<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>waardel<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rde <span class=\"_ _10\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>v<span class=\"_ _b\"></span>erkrijgings<span class=\"_ _b\"></span>prijs overschrijdt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wordt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>integraa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>t-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verwerk<span class=\"_ _b\"></span>t. B. Immate<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__25": {
   "value": "(i) Bedrijfsco<span class=\"_ _b\"></span>mbinaties De <span class=\"_ _e\"></span>gecons<span class=\"_ _0\"></span>olideerde <span class=\"_ _1\"></span>jaarreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>bevat <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aten <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>bedrijfsc<span class=\"_ _b\"></span>ombinaties <span class=\"_ _e\"></span>volgens <span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>namemethod<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>. <span class=\"_ _e\"></span>In <span class=\"_ _15\"> </span>het gecons<span class=\"_ _0\"></span>olideerd <span class=\"_ _29\"> </span>ove<span class=\"_ _0\"></span>rzicht <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _29\"> </span>financi\u00eble <span class=\"_\"> </span>pos<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> <span class=\"_\"> </span>worden <span class=\"_\"> </span>de <span class=\"_\"> </span>identificee<span class=\"_ _0\"></span>rbare <span class=\"_\"> </span>activa, <span class=\"_\"> </span>de <span class=\"_\"> </span>verplichtingen <span class=\"_\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_\"> </span>de voorwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>delijke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verp<span class=\"_ _0\"></span>lichtingen<span class=\"_ _b\"></span> van de overgeno<span class=\"_ _b\"></span>men par<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ij<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opgenom<span class=\"_ _b\"></span>en t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> re\u00eble <span class=\"_ _b\"></span>waarde op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nameda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>De resultaten van de<span class=\"_ _b\"></span> overgenomen act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>vitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en worden opg<span class=\"_ _0\"></span>eno<span class=\"_ _b\"></span>men i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de geconsolidee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de resulta<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en vanaf<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de datum da<span class=\"_ _b\"></span>t de <span class=\"_ _1\"></span>controle werd<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>verworven<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>Voor <span class=\"_ _1\"></span>een bedrijfsco<span class=\"_ _0\"></span>mbinatie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e in f<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>tot <span class=\"_ _1\"></span>stand<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>komt, wordt <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>goodw<span class=\"_ _b\"></span>il<span class=\"_ _1\"></span>l berekend op de <span class=\"_ _14\"></span>verhoging <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>belang. <span class=\"_ _e\"></span>De <span class=\"_ _16\"> </span>invloed <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>wijziging <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>werkelijke <span class=\"_ _e\"></span>waarde <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>belang <span class=\"_ _16\"></span>dat <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>roep voordien aanh<span class=\"_ _b\"></span>iel<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> word<span class=\"_ _0\"></span>t niet ver<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> via goodw<span class=\"_ _b\"></span>ill.  (ii) Goodw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ll",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__27": {
   "value": "(ii) Goodw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ll Goodwill<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _14\"></span>bedrag <span class=\"_ _e\"></span>waarmee <span class=\"_ _14\"></span>de <span class=\"_ _16\"> </span>verkrijg<span class=\"_ _b\"></span>ingsprijs <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>ove<span class=\"_ _b\"></span>rgenomen <span class=\"_ _14\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neming<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van <span class=\"_ _14\"></span>het groepsbelang<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ove<span class=\"_ _0\"></span>rgenomen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>dentificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>activa,<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verplichti<span class=\"_ _b\"></span>ngen <span class=\"_ _14\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>voorwa<span class=\"_ _0\"></span>ardeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verplichtingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>deze ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>overschrijdt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>acquisitieda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um. <span class=\"_ _1\"></span>De <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>krijg<span class=\"_ _0\"></span>ingsprij<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>omva<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>re\u00eble waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>identificeerba<span class=\"_ _b\"></span>re activa, <span class=\"_ _15\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onders<span class=\"_ _0\"></span>telde <span class=\"_ _15\"> </span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>uitgegeven <span class=\"_ _16\"> </span>eigenver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>og<span class=\"_ _b\"></span>ensinstr<span class=\"_ _1\"></span>u<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _0\"></span>. <span class=\"_ _15\"> </span>Good<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ill <span class=\"_ _16\"> </span>wordt <span class=\"_ _15\"> </span>geactivee<span class=\"_ _0\"></span>rd <span class=\"_ _15\"> </span>als immate<span class=\"_ _0\"></span>rieel <span class=\"_ _13\"> </span>vast <span class=\"_ _13\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ief <span class=\"_ _13\"> </span>en <span class=\"_ _12\"> </span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _13\"> </span>ten <span class=\"_ _13\"> </span>opz<span class=\"_ _b\"></span>ichte <span class=\"_ _13\"> </span>van <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>boekwaarde<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>wo<span class=\"_ _b\"></span>rden <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>w<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ns<span class=\"_ _e\"></span>t-<span class=\"ls5\">en</span>-verliesrekening<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>geb<span class=\"_ _0\"></span>oekt<span class=\"_ _b\"></span>. <span class=\"_ _18\"> </span>He<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>b<span class=\"_ _0\"></span>ed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>waa<span class=\"_ _b\"></span>rmee <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>waa<span class=\"_ _0\"></span>rde <span class=\"_ _13\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>het <span class=\"_ _13\"> </span>groepsbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>in <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>overgeno<span class=\"_ _b\"></span>men identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare <span class=\"_ _10\"> </span>activa<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>v<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>waardel<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rde <span class=\"_ _10\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>v<span class=\"_ _b\"></span>erkrijgings<span class=\"_ _b\"></span>prijs overschrijdt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wordt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>integraa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>t-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verwerk<span class=\"_ _b\"></span>t. B. Immate<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__28": {
   "value": "B. Immate<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva Uitgaven<span class=\"_ _0\"></span> die bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hebben op<span class=\"_ _b\"></span> verworven<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>octrooien<span class=\"_ _b\"></span> en licentie<span class=\"_ _b\"></span>s w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geact<span class=\"_ _0\"></span>iveerd en <span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>nea<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>r afgesch<span class=\"_ _b\"></span>reven over de <span class=\"_ _b\"></span>gebruiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>die <span class=\"_ _0\"></span>oc<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rooien, <span class=\"_ _b\"></span>hande<span class=\"_ _b\"></span>lsmerken <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>licenties<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>nooit <span class=\"_ _b\"></span>over <span class=\"_ _b\"></span>meer <span class=\"_ _b\"></span>da<span class=\"_ _1\"></span>n 2<span class=\"_ _b\"></span>0 jaa<span class=\"_ _b\"></span>r.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Er <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>beoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deeld<span class=\"_ _b\"></span> of <span class=\"_ _1c\"> </span>dez<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>activa<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>een <span class=\"_ _18\"> </span>bijzonde<span class=\"_ _b\"></span>re <span class=\"_ _18\"> </span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _0\"></span>ring <span class=\"_ _18\"> </span>hebben<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>ondergaan <span class=\"_ _18\"> </span>telkens <span class=\"_ _18\"> </span>wannee<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>gebe<span class=\"_ _b\"></span>urtenissen <span class=\"_ _18\"> </span>of verandering<span class=\"_ _0\"></span>en <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>omstandigh<span class=\"_ _0\"></span>eden<span class=\"_ _b\"></span> <span class=\"_\"> </span>aangeven<span class=\"_ _b\"></span> <span class=\"_\"> </span>dat <span class=\"_ _11\"> </span>hun<span class=\"_ _b\"></span> <span class=\"_\"> </span>boekwaa<span class=\"_ _b\"></span>rde <span class=\"_\"> </span>missc<span class=\"_ _0\"></span>hien<span class=\"_ _b\"></span> <span class=\"_\"> </span>niet <span class=\"_ _11\"> </span>kan <span class=\"_ _11\"> </span>worden<span class=\"_ _0\"></span> <span class=\"_\"> </span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ealisee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. <span class=\"_ _11\"> </span>De afschrijving <span class=\"_ _0\"></span>van <span class=\"_ _b\"></span>immateri\u00eble <span class=\"_ _b\"></span>vaste ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva wo<span class=\"_ _b\"></span>rdt opge<span class=\"_ _0\"></span>nomen <span class=\"_ _b\"></span>in de <span class=\"_ _b\"></span>rubriek <span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>schrijvingen <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _b\"></span>van de winst-<span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span>. C. Vastgoedbe<span class=\"_ _0\"></span>legg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__29-1": {
   "value": "C. Vastgoedbe<span class=\"_ _0\"></span>legg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>tegen <span class=\"_ _14\"></span>histo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ische <span class=\"_ _e\"></span>kostprijs <span class=\"_ _e\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _14\"></span>onder <span class=\"_ _e\"></span>materi\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _14\"></span>activa.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Van <span class=\"_ _14\"></span>deze <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ege<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> wordt <span class=\"_ _11\"> </span>ech<span class=\"_ _b\"></span>ter <span class=\"_\"> </span>a<span class=\"_ _b\"></span>fgeweken<span class=\"_ _b\"></span> <span class=\"_\"> </span>ene<span class=\"_ _b\"></span>rzij<span class=\"_ _1\"></span>ds<span class=\"_ _b\"></span> <span class=\"_\"> </span>voo<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>vastgoed<span class=\"_ _0\"></span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eggingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>a<span class=\"_ _0\"></span>angehou<span class=\"_ _b\"></span>den <span class=\"_ _11\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>Accentis<span class=\"_ _b\"></span>, <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rvoor <span class=\"_ _11\"> </span>vo<span class=\"_ _b\"></span>lgens IAS 40 e<span class=\"_ _b\"></span>en opname <span class=\"_ _0\"></span>gebeu<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>tegen <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _b\"></span>waarde, en <span class=\"_ _b\"></span>anderzijds <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de vastgoed<span class=\"_ _b\"></span>beleggingen aang<span class=\"_ _b\"></span>ehouden<span class=\"_ _b\"></span> als act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va bestemd<span class=\"_ _b\"></span> <span class=\"_\"> </span>voor <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rkoop, <span class=\"_ _11\"> </span>waarvoo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>opname <span class=\"_\"> </span>gebeu<span class=\"_ _b\"></span>rt <span class=\"_ _11\"> </span>tegen <span class=\"_ _11\"> </span>bo<span class=\"_ _b\"></span>ekwaarde, <span class=\"_\"> </span>dan<span class=\"_ _b\"></span> <span class=\"_\"> </span>wel<span class=\"_ _b\"></span> <span class=\"_\"> </span>tegen<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_\"> </span>minus verkoopkos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en indien<span class=\"_ _b\"></span> deze waarde<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>age<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is dan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>boekwaa<span class=\"_ _b\"></span>rde.  Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> aangehouden doo<span class=\"_ _b\"></span>r Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s (i) Waa<span class=\"_ _0\"></span>rderingsme<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>hode<span class=\"_ _b\"></span> De va<span class=\"_ _0\"></span>stgoedbelegg<span class=\"_ _b\"></span>ingen en<span class=\"_ _b\"></span> gro<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e renova<span class=\"_ _b\"></span>tiewerken<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uitgevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d aan<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>vastgoedbeleggingen <span class=\"_ _9\"></span>w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> initieel <span class=\"_ _0\"></span>ge<span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d aan <span class=\"_ _15\"> </span>kostprijs<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>nadien<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd <span class=\"_ _15\"> </span>op <span class=\"_ _15\"> </span>bas<span class=\"_ _0\"></span>is <span class=\"_ _15\"> </span>van <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>e\u00eblewaa<span class=\"_ _b\"></span>rdemodel <span class=\"_ _16\"></span>(<span class=\"_ _e\"></span><span class=\"ff8\">fair <span class=\"_ _15\"> </span>value</span>). <span class=\"_ _16\"> </span>Ze <span class=\"_ _10\"> </span>vertegenwoo<span class=\"_ _b\"></span>rdigen <span class=\"_ _15\"> </span>de onroerende<span class=\"_ _b\"></span> goede<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> (terre<span class=\"_ _0\"></span>inen<span class=\"_ _b\"></span> en/of<span class=\"_ _b\"></span> gebouwen<span class=\"_ _b\"></span>) va<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> Accen<span class=\"_ _0\"></span>tis-<span class=\"_ _1\"></span>g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep<span class=\"_ _0\"></span> bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>emd<span class=\"_ _b\"></span> om <span class=\"_ _b\"></span>huurgelden<span class=\"_ _b\"></span> te<span class=\"_ _b\"></span> ontvangen<span class=\"_ _b\"></span> ee<span class=\"_ _b\"></span>rder dan ze zel<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> te geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiken<span class=\"_ _0\"></span> of te verkopen<span class=\"_ _b\"></span>. Vastgoed <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>gebouwd o<span class=\"_ _b\"></span>f on<span class=\"_ _0\"></span>twikkeld<span class=\"_ _b\"></span> voor<span class=\"_ _0\"></span> toeko<span class=\"_ _b\"></span>mstig ge<span class=\"_ _0\"></span>b<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uik <span class=\"_ _b\"></span>als v<span class=\"_ _0\"></span>astgoedbe<span class=\"_ _b\"></span>legging <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojectont<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>kkel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng) <span class=\"_ _b\"></span>wordt tevens opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ubriek <span class=\"_ _b\"></span>\u2018<span class=\"_ _1\"></span>Vastgoedbe<span class=\"_ _b\"></span>leggingen<span class=\"_ _b\"></span>\u2019<span class=\"_ _1\"></span> aan <span class=\"ff8\">f<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ir value<span class=\"ff2\">.<span class=\"_ _b\"></span> </span></span>Een <span class=\"_\"> </span>ex<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>ne<span class=\"_ _b\"></span> <span class=\"_\"> </span>onafhank<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span>ijke<span class=\"_ _b\"></span> <span class=\"_\"> </span>waarder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsdes<span class=\"_ _0\"></span>kundige<span class=\"_ _b\"></span> <span class=\"_\"> </span>met<span class=\"_ _b\"></span> <span class=\"_\"> </span>erkend<span class=\"_ _b\"></span>e <span class=\"_\"> </span>be<span class=\"_ _0\"></span>roepskwal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ficaties<span class=\"_ _b\"></span> <span class=\"_\"> </span>die<span class=\"_ _b\"></span> <span class=\"_\"> </span>beschikt <span class=\"_\"> </span>o<span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r <span class=\"_\"> </span>recen<span class=\"_ _0\"></span>te ervaring <span class=\"_ _10\"> </span>met <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>loca<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>catego<span class=\"_ _b\"></span>rie <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rderen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>vastg<span class=\"_ _b\"></span>oedbelegging<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>bepaal<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _10\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> portefeuille <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ins<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ens een<span class=\"_ _b\"></span>maal per jaar.<span class=\"_ _0\"></span>  De re\u00eble <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de is <span class=\"_ _1\"></span>gebasee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>marktwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dit is, <span class=\"_ _1\"></span>con<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>orm de definitie <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>re\u00eble waarde <span class=\"_ _1\"></span>vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gens IFRS 13, de gescha<span class=\"_ _0\"></span>tte p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs waa<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> een <span class=\"_ _b\"></span>regelmatige<span class=\"_ _b\"></span> transact<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e om<span class=\"_ _b\"></span> een <span class=\"_ _0\"></span>actief<span class=\"_ _b\"></span> te <span class=\"_ _b\"></span>verkopen <span class=\"_ _b\"></span>of een<span class=\"_ _0\"></span> verp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>chting <span class=\"_ _b\"></span>over <span class=\"_ _b\"></span>te dragen<span class=\"_ _b\"></span> zou plaatsvinden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>ussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>marktdeelnemers<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>ringsdatum i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>huidige <span class=\"_ _1\"></span>markto<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>andighede<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(dat <span class=\"_ _1\"></span>wil <span class=\"_ _1\"></span>zeggen een pr<span class=\"_ _1\"></span>ijs op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>verkoopma<span class=\"_ _b\"></span>rkt <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rderingsdatu<span class=\"_ _b\"></span>m <span class=\"_ _1\"></span>vanuit <span class=\"_ _1\"></span>het perspectie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>een marktdeelne<span class=\"_ _b\"></span>mer <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>het actief bezit of de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verschuld<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gd is)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Kosten<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _12\"> </span>herstellingen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>onde<span class=\"_ _b\"></span>rhoud <span class=\"_ _12\"> </span>van <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>vastgoed<span class=\"_ _0\"></span>bele<span class=\"_ _b\"></span>ggingen, <span class=\"_ _13\"> </span>alsook<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>eventue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>transactieko<span class=\"_ _0\"></span>sten<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>en<span class=\"_ _b\"></span> commissies<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aald<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>makelaars, <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gewoon<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gebracht<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>het <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esultaat<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>ogenblik<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _e\"></span>die kosten gemaak<span class=\"_ _b\"></span>t worden. (ii) Verantwoo<span class=\"_ _b\"></span>rdi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _0\"></span>toegepaste waa<span class=\"_ _b\"></span>rderingsme<span class=\"_ _0\"></span>thode De <span class=\"_ _14\"></span>schattingen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>worden <span class=\"_ _14\"></span>uitgevoe<span class=\"_ _b\"></span>rd <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>overeenste<span class=\"_ _b\"></span>mming <span class=\"_ _14\"></span>met <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>ric<span class=\"_ _b\"></span>ht<span class=\"_ _1\"></span>lijnen <span class=\"_ _14\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>I<span class=\"_ _1\"></span>FRS<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>13, <span class=\"_ _14\"></span>zijnde <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aan <span class=\"_ _14\"></span>f<span class=\"_ _14\"></span><span class=\"ff8\">air </span>value<span class=\"ff2\"> of re\u00eble waarde<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>De toegepa<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>e methode bes<span class=\"_ _b\"></span>taat erin om de mark<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de van een gebouw <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e bepalen doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de </span>kapitalisatie <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>huurinkomsten<span class=\"_ _b\"></span>, <span class=\"_ _14\"></span>w<span class=\"_ _1\"></span>aarb<span class=\"_ _0\"></span>ij <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>lopende <span class=\"_ _14\"></span>huurinko<span class=\"_ _b\"></span>msten <span class=\"_ _14\"></span>gekapitalisee<span class=\"_ _b\"></span>rd <span class=\"_ _14\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aan <span class=\"_ _16\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>marktconfo<span class=\"_ _b\"></span>rm rendemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _15\"> </span>Vervolgens<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>wordt <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>resulterende<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>kapitaal<span class=\"_ _b\"></span>waarde <span class=\"_ _15\"> </span>geco<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>rigeerd <span class=\"_ _16\"> </span>voor <span class=\"_ _16\"> </span>l<span class=\"_ _1\"></span>eegstand<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>datum<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>taxatie,<span class=\"_ _b\"></span> contractuee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>bepaa<span class=\"_ _b\"></span>lde <span class=\"_ _14\"></span>huurreduct<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es, <span class=\"_ _e\"></span>niet-recupereerba<span class=\"_ _b\"></span>re <span class=\"_ _14\"></span>kosten <span class=\"_ _e\"></span>en <span class=\"_ _14\"></span>onder- <span class=\"_ _e\"></span>of <span class=\"_ _14\"></span>overve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>huringen <span class=\"_ _e\"></span>t.o.v. <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>markthuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>, leidend <span class=\"_ _29\"> </span>tot<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>zogenaa<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>de <span class=\"_ _12\"> </span>invester<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngswaa<span class=\"_ _b\"></span>rde. <span class=\"_ _13\"> </span>Ten<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>slotte <span class=\"_ _29\"> </span>wordt <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>investe<span class=\"_ _0\"></span>ringswaarde <span class=\"_ _29\"> </span>verminderd<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>met <span class=\"_ _12\"> </span>de gemiddelde<span class=\"_ _b\"></span> regis<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ratie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echten<span class=\"_ _b\"></span> om<span class=\"_ _b\"></span> tot<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> re\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>waarde<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>pand <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>komen. De<span class=\"_ _b\"></span> scho<span class=\"_ _b\"></span>mm<span class=\"_ _1\"></span>elingen<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> re\u00eble<span class=\"_ _b\"></span> waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de worden rech<span class=\"_ _b\"></span>tstreeks in het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> geboek<span class=\"_ _b\"></span>t.<span class=\"_ _1\"></span> De re\u00eble w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van de <span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojecten houd<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> m<span class=\"_ _1\"></span>et de substanti<span class=\"_ _b\"></span>\u00eble <span class=\"_ _1\"></span>ontwikke<span class=\"_ _0\"></span>lingsrisico<span class=\"_ _b\"></span>\u2019s. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>dit<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kader moet aan de volgende c<span class=\"_ _b\"></span>riteria voldaan<span class=\"_ _b\"></span> zijn: e<span class=\"_ _b\"></span>r is een<span class=\"_ _b\"></span> duidelijk<span class=\"_ _b\"></span> beeld ove<span class=\"_ _b\"></span>r de <span class=\"_ _1\"></span>te <span class=\"_ _b\"></span>maken p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojectkos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en, a<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>e nod<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _0\"></span>rgunningen<span class=\"_ _b\"></span> voor het <span class=\"_ _11\"> </span>uitvoeren <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>p<span class=\"_ _b\"></span>rojectontwikke<span class=\"_ _b\"></span>ling <span class=\"_\"> </span>z<span class=\"_ _0\"></span>ijn <span class=\"_\"> </span>verk<span class=\"_ _b\"></span>regen <span class=\"_\"> </span>en <span class=\"_ _10\"> </span>een <span class=\"_ _10\"> </span>substantieel <span class=\"_ _11\"> </span>deel <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>pro<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ecton<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>wikke<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ing <span class=\"_ _11\"> </span>is voorverhuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. D. Materi\u00eb<span class=\"_ _0\"></span>le vas<span class=\"_ _0\"></span>te activa12.1 Waarde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing De <span class=\"_ _14\"></span>waardering <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>vastgoedpo<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>feuille <span class=\"_ _14\"></span>gebeurt<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>aan <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde <span class=\"_ _14\"></span>zoals <span class=\"_ _14\"></span>bepaald <span class=\"_ _14\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _14\"></span>IFRS <span class=\"_ _14\"></span>13, <span class=\"_ _14\"></span>gebaseerd <span class=\"_ _14\"></span>op vergelijkingen <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>kapitalisatie<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>huurwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. <span class=\"_ _14\"></span>Een <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _14\"></span>is <span class=\"_ _16\"></span>immers <span class=\"_ _14\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span><span class=\"ff6\">m<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>mentopna<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>die <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>\u2018actuele </span>waarde\u2019 dient<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te reflecte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en en waarvoo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>steeds een pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iodiek<span class=\"_ _0\"></span>e toet<span class=\"_ _b\"></span>sing wor<span class=\"_ _1\"></span>dt u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tgevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d.<span class=\"_ _e\"></span><span class=\"ff2\"> Eind 2022 werkte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Accent<span class=\"_ _0\"></span>is </span>voor <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>zijn <span class=\"_ _1\"></span>portefeui<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>met <span class=\"_ _14\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span>ona<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>hankelijke<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>des<span class=\"_ _b\"></span>kundige <span class=\"_ _e\"></span>Ceusters, <span class=\"_ _1\"></span>die i<span class=\"_ _1\"></span>nstaat <span class=\"_ _1\"></span>voor<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>waarde<span class=\"_ _0\"></span>ring van het vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goed aangeh<span class=\"_ _b\"></span>ouden in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Belgi\u00eb <span class=\"ls5\">en</span> Duitsland<span class=\"_ _b\"></span>. De <span class=\"ff8\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> va<span class=\"_ _b\"></span>n de va<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedpor<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>efeuille<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> zoals <span class=\"_ _b\"></span>bepaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d doo<span class=\"_ _0\"></span>r de d<span class=\"_ _b\"></span>eskund<span class=\"_ _0\"></span>igen, we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d nie<span class=\"_ _b\"></span>t aangepas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r redenen v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> </span></span>financi\u00eble <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>apporte<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng. Waarderingsbas<span class=\"_ _b\"></span>is  (Bron<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> Ceuster<span class=\"_ _b\"></span>s) De vastgoedpo<span class=\"_ _b\"></span>rtefeuille van<span class=\"_ _b\"></span> Accentis <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>dt<span class=\"_ _b\"></span> gewaardeerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span><span class=\"ff8\">fair v<span class=\"_ _b\"></span>alue<span class=\"ff2\"> of re\u00eb<span class=\"_ _0\"></span>le waarde<span class=\"_ _b\"></span>, zoals<span class=\"_ _0\"></span> bepaald<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>door <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>FRS <span class=\"ls5\">13.</span> </span></span>De <span class=\"_ _1\"></span>re\u00eble waarde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>is het bedrag <span class=\"_ _1\"></span>op datum van <span class=\"_ _1\"></span>taxatie<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> waarvoor <span class=\"_ _1\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>acti<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>f <span class=\"_ _1\"></span>kan worden verhandeld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplichting<span class=\"_ _b\"></span> kan worden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>overged<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tussen goed<span class=\"_ _b\"></span> ge\u00efnformeerde,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onafhanke<span class=\"_ _b\"></span>lijke en niet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onder dwang<span class=\"_ _b\"></span> handelende<span class=\"_ _b\"></span> partijen. Bij het bepa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de dient<span class=\"_ _b\"></span> er met het vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gende <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eke<span class=\"_ _b\"></span>ning gehouden te <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span>:<span class=\"_ _e\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Een duide<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke bepal<span class=\"_ _b\"></span>ing van het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>actief of de<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichting<span class=\"_ _b\"></span> di<span class=\"_ _1\"></span>e he<span class=\"_ _0\"></span>t voor<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>p uit<span class=\"_ _0\"></span>maakt van de<span class=\"_ _b\"></span> waardebe<span class=\"_ _1\"></span>paling<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e van toep<span class=\"_ _0\"></span>assing<span class=\"_ _b\"></span> zij<span class=\"_ _1\"></span>nde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebru<span class=\"_ _0\"></span>ikelijke <span class=\"_ _0\"></span>waarde<span class=\"_ _0\"></span>ringsve<span class=\"_ _0\"></span>ronderstel<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>inge<span class=\"_ _b\"></span>n<span class=\"_ _e\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e markt waa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> of de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng no<span class=\"_ _b\"></span>rmaal verhandeld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rdt </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gebruikte <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>aangepas<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>waarderings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>echnieken<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waarbij rekening <span class=\"_ _1\"></span>wordt <span class=\"_ _1\"></span>gehouden met <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>beschikbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heid </span></span>van data d<span class=\"_ _0\"></span>ie door ma<span class=\"_ _b\"></span>rktpartijen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zou worden geb<span class=\"_ _b\"></span>ruikt bij<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het bepa<span class=\"_ _0\"></span>len van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de prijs voo<span class=\"_ _b\"></span>r het actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> of de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e catego<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ie van de<span class=\"_ _b\"></span> gebruikte data<span class=\"_ _b\"></span> binnen de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eblewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deh<span class=\"_ _0\"></span>i\u00ebrarchie<span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> deze worden<span class=\"_ _b\"></span> als volg<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> omschreven<span class=\"_ _0\"></span>:<span class=\"_ _1\"></span> </span></span>Niveau/Leve<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>  Level <span class=\"_ _14\"></span>1 <span class=\"_ _14\"></span>data <span class=\"_ _14\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gepubliceerde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>of <span class=\"_ _14\"></span>gekende<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>prijzen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _14\"></span>iden<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieke<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>activa <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>in <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>actieve<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>markt<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>die beschikba<span class=\"_ _b\"></span>ar<span class=\"_ _1\"></span> zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op da<span class=\"_ _0\"></span>tum van de <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>aardebepa<span class=\"_ _b\"></span>ling. [IFRS 13<span class=\"_ _b\"></span>:76]<span class=\"_ _1\"></span> Een gepubl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ceerde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs in een<span class=\"_ _b\"></span> actieve <span class=\"_ _0\"></span>markt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>is de<span class=\"_ _b\"></span> m<span class=\"_ _1\"></span>eest<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>trouwba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e bas<span class=\"_ _b\"></span>is <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r het<span class=\"_ _1\"></span> bepalen van<span class=\"_ _b\"></span> de re\u00eble waa<span class=\"_ _b\"></span>rde en kan gebruik<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> worden<span class=\"_ _b\"></span> bij de waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering zonde<span class=\"_ _b\"></span>r verdere aanp<span class=\"_ _0\"></span>assinge<span class=\"_ _b\"></span>n. [IFRS 13:77] Niveau/Leve<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>  Level 2 <span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a zijn<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>andere<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>\u2018level<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>1\u2019 <span class=\"_ _1\"></span>gepub<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>cee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>of geken<span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>marktprijzen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>die direct<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of indirect vastgesteld<span class=\"_ _b\"></span> kunnen<span class=\"_ _0\"></span> worden op da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um van de<span class=\"_ _b\"></span> waardering.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>[IFR<span class=\"_ _b\"></span>S <span class=\"_ _1\"></span>13<span class=\"_ _0\"></span>:81] In <span class=\"_ _1\"></span>deze <span class=\"_ _1\"></span>catego<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>vallen volgend<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>data: gepubliceerde data voor <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>gelijkbare<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa <span class=\"_ _1\"></span>of verplichtingen in een <span class=\"_ _1\"></span>actieve markt, inte<span class=\"_ _0\"></span>restvoe<span class=\"_ _0\"></span>ten, yie<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ds en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>andere<span class=\"_ _0\"></span> gecorrelee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a die doo<span class=\"_ _b\"></span>r marktobse<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vatie bev<span class=\"_ _0\"></span>esti<span class=\"_ _1\"></span>gd kan wo<span class=\"_ _b\"></span>rden. Niveau/Leve<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>  Level 3 da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>niet-vaststelba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a voo<span class=\"_ _0\"></span>r activa<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of verp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span>. [IFRS 13:86] Deze <span class=\"_ _1\"></span>categorie <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>wordt <span class=\"_ _1\"></span>gebruik<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>indien <span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>geen <span class=\"_ _1\"></span>gepublicee<span class=\"_ _b\"></span>rde <span class=\"_ _e\"></span>of <span class=\"_ _1\"></span>gekende<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>voorhanden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>is <span class=\"_ _1\"></span>of <span class=\"_ _e\"></span>bij <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>niet<span class=\"_ _b\"></span> actieve mark<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de beschouwde<span class=\"_ _b\"></span> activa of<span class=\"_ _0\"></span> verplich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>datum van <span class=\"_ _b\"></span>waardering. Bij h<span class=\"_ _0\"></span>et <span class=\"_ _b\"></span>gebruik va<span class=\"_ _b\"></span>n nie<span class=\"_ _b\"></span>t-vaststelbare<span class=\"_ _0\"></span> da<span class=\"_ _b\"></span>ta <span class=\"_ _0\"></span>wordt e<span class=\"_ _b\"></span>r u<span class=\"_ _b\"></span>itgegaan va<span class=\"_ _b\"></span>n de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>best besch<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>kba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inf<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>rmatie, wa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onder <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>orma<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie m.b.t de eigen activa en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen en veronde<span class=\"_ _b\"></span>rst<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>lingen van <span class=\"_ _b\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>partijen <span class=\"_ _1\"></span>die beschikbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> zijn op datum van de waardebepal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng. Voor zover beschikbaa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>wordt steeds<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>ch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onolog<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche voorkeu<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>gegeven<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>L1&gt;L2&gt;L3<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>data/para<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>eters.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Binne<span class=\"_ _b\"></span>n de Accentis-po<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>efeuil<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e worden<span class=\"_ _b\"></span> op heden<span class=\"_ _0\"></span> voor alle pand<span class=\"_ _b\"></span>en L3 pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>amete<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s gehan<span class=\"_ _b\"></span>teer<span class=\"_ _1\"></span>d. Voor <span class=\"_ _b\"></span>het bep<span class=\"_ _b\"></span>alen <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>waarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>inves<span class=\"_ _b\"></span>teringsgebouwen, <span class=\"_ _9\"></span>wordt <span class=\"_ _b\"></span>gebruik <span class=\"_ _b\"></span>ge<span class=\"_ _0\"></span>maakt <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>waarde<span class=\"_ _0\"></span>ringstechn<span class=\"_ _0\"></span>iek door <span class=\"_ _b\"></span>kapita<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>isatie <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> h<span class=\"_ _b\"></span>uurinkomsten.<span class=\"_ _b\"></span> D<span class=\"_ _b\"></span>it <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>een<span class=\"_ _b\"></span> alge<span class=\"_ _b\"></span>meen <span class=\"_ _b\"></span>aanvaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>techniek <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>ie <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>gebruik<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>bij <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> wa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>debepaling<span class=\"_ _b\"></span> van verhuurd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vastgoed<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rbij <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurinko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>sten gek<span class=\"_ _b\"></span>apitaliseerd worden aan<span class=\"_ _b\"></span> een mark<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>confo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>m rende<span class=\"_ _0\"></span>ment <span class=\"_ _1\"></span>(BAR of<span class=\"_ _b\"></span> Brutoaanvangs<span class=\"_ _b\"></span>rendement), wat <span class=\"_ _1\"></span>reken<span class=\"_ _0\"></span>ing <span class=\"_ _1\"></span>houdt<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>met <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>ligging,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de geschiktheid van het vastgoed <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zijn functie en de kwaliteit<span class=\"_ _b\"></span> van de gebouwe<span class=\"_ _0\"></span>n op<span class=\"_ _0\"></span> datum van<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>axa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie<span class=\"ls3\">. </span> Vervolgens<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>wordt <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>resulterende<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>kap<span class=\"_ _0\"></span>itaalwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gecorrigee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"></span>v<span class=\"_ _b\"></span>oor <span class=\"_ _15\"> </span>leegstand<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _16\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>axatie,<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>contractuee<span class=\"_ _b\"></span>l bepaalde <span class=\"_ _e\"></span>huurreduct<span class=\"_ _b\"></span>ies, <span class=\"_ _14\"></span>ni<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t-<span class=\"_ _1\"></span>recupereerba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>kosten <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>onde<span class=\"_ _b\"></span>r-<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>of <span class=\"_ _e\"></span>oververhuringen <span class=\"_ _1\"></span>t.<span class=\"_ _1\"></span>o.v. <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>huur. <span class=\"_ _e\"></span>De <span class=\"_ _14\"></span>uitko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>st van <span class=\"_ _1\"></span>deze <span class=\"_ _1\"></span>waarder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>zgn.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>investe<span class=\"_ _0\"></span>rings<span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Om <span class=\"_ _1\"></span>tot <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>re\u00eble waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>komen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wordt<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingswa<span class=\"_ _0\"></span>arde verminderd <span class=\"_ _14\"></span>met <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>ge<span class=\"_ _0\"></span>middelde <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>egist<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>atierech<span class=\"_ _b\"></span>ten <span class=\"_ _15\"> </span>die <span class=\"_ _15\"> </span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Be<span class=\"_ _0\"></span>lgi\u00eb <span class=\"_ _16\"></span>2,5% <span class=\"_ _16\"> </span>(<span class=\"_ _e\"></span><span class=\"ff8\">f<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ir <span class=\"_ _16\"> </span>value<span class=\"ff2\"> <span class=\"_ _15\"> </span>BEAMA<span class=\"_ _0\"></span>) <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>in <span class=\"_ _16\"></span>Duitsland <span class=\"_ _16\"></span>5,0%<span class=\"_ _b\"></span> </span></span>(Baden-W\u00fc<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ttembe<span class=\"_ _0\"></span>rg) bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen. Voor <span class=\"_ _b\"></span>het bep<span class=\"_ _b\"></span>alen<span class=\"_ _b\"></span> van de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eble<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>waarde <span class=\"_ _0\"></span>van<span class=\"_ _b\"></span> onbebou<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>terreinen,<span class=\"_ _b\"></span> wordt<span class=\"_ _b\"></span> geb<span class=\"_ _0\"></span>ruik <span class=\"_ _b\"></span>gemaakt<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>waarderings<span class=\"_ _0\"></span>techniek<span class=\"_ _b\"></span> door verge<span class=\"_ _b\"></span>lij<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>ing me<span class=\"_ _b\"></span>t recente <span class=\"_ _0\"></span>transac<span class=\"_ _0\"></span>ties <span class=\"_ _b\"></span>van gelijkaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dige <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rreinen<span class=\"_ _b\"></span> met dezel<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>de be<span class=\"_ _0\"></span>stemm<span class=\"_ _b\"></span>ing in deze<span class=\"_ _b\"></span>lfde <span class=\"_ _0\"></span>regio. Di<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> is<span class=\"_ _b\"></span> een <span class=\"_ _16\"></span>algemeen <span class=\"_ _16\"> </span>aanvaa<span class=\"_ _0\"></span>rde <span class=\"_ _15\"> </span>techn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ek <span class=\"_ _16\"></span>die <span class=\"_ _16\"></span>wordt <span class=\"_ _16\"> </span>gebruik<span class=\"_ _0\"></span>t <span class=\"_ _15\"> </span>bij <span class=\"_ _16\"> </span>de <span class=\"_ _15\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>debepaling<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _16\"> </span>onbebouwde <span class=\"_ _16\"></span>niet-veron<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>einigde<span class=\"_ _b\"></span> terreinen<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>zonder <span class=\"_ _15\"> </span>bou<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>verp<span class=\"_ _0\"></span>lichting. <span class=\"_ _16\"> </span><span class=\"ff6\">Al<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>efe<span class=\"_ _b\"></span>renti<span class=\"_ _1\"></span>ebas<span class=\"_ _b\"></span>is <span class=\"_ _15\"> </span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>geb<span class=\"_ _b\"></span>ruik <span class=\"_ _15\"> </span>gemaak<span class=\"_ _b\"></span>t <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>\u2018level <span class=\"_ _16\"></span>3\u2019 <span class=\"_ _16\"> </span>data <span class=\"_ _15\"> </span>die,<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>indien <span class=\"_ _16\"></span>nodig, </span>gecorrigeerd<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> specifieke<span class=\"_ _b\"></span> omvang, vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>m en toeg<span class=\"_ _0\"></span>ankel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jkh<span class=\"_ _b\"></span>ei<span class=\"_ _1\"></span>d van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deren<span class=\"_ _0\"></span> terreinen. De <span class=\"_ _b\"></span>uitkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>deze<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>waardering <span class=\"_ _9\"></span>is d<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>zg. <span class=\"_ _9\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rde, <span class=\"_ _b\"></span>d.w.z. <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>inv<span class=\"_ _0\"></span>esteringswaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>ver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>t <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uikelijke<span class=\"_ _b\"></span> registratie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echten <span class=\"_ _16\"> </span>die <span class=\"_ _16\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>Belgi\u00eb <span class=\"_ _16\"> </span>1<span class=\"_ _1\"></span>2% <span class=\"_ _14\"></span>(Vl<span class=\"_ _1\"></span>aande<span class=\"_ _b\"></span>ren) <span class=\"_ _15\"> </span>en <span class=\"_ _16\"> </span>12,5% <span class=\"_ _14\"></span>(Brussel <span class=\"_ _16\"> </span>en <span class=\"_ _14\"></span>Wall<span class=\"_ _1\"></span>oni\u00eb) <span class=\"_ _16\"></span>zijn <span class=\"_ _16\"> </span><span class=\"ls5\">en</span> <span class=\"_ _15\"> </span>5,0%<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>voor <span class=\"_ _16\"> </span>Duitsland (Baden-W\u00fc<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ttembe<span class=\"_ _0\"></span>rg). Door deze<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>marktwaarde <span class=\"_ _0\"></span>te vermee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deren m<span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> de gemiddelde <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>egis<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ratierechten<span class=\"_ _b\"></span> zoals bepaald<span class=\"_ _0\"></span> in de vorige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agraaf, bek<span class=\"_ _b\"></span>omt men de<span class=\"_ _0\"></span> re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. De taxatie maak<span class=\"_ _b\"></span>t abstractie van <span class=\"_ _b\"></span>mogelijke kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en die gepa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d gaan<span class=\"_ _0\"></span> met eventue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ontrein<span class=\"_ _0\"></span>iging of ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>wijde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van schade<span class=\"_ _0\"></span>lijke <span class=\"_ _b\"></span>materialen/s<span class=\"_ _b\"></span>toffen. <span class=\"_ _b\"></span>In <span class=\"_ _b\"></span>voorko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>end <span class=\"_ _b\"></span>geval<span class=\"_ _b\"></span> ko<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>hieraan<span class=\"_ _b\"></span> verbond<span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sanering<span class=\"_ _b\"></span> of <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>wijde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing eventueel in <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>nde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van he<span class=\"_ _b\"></span>t resultaat<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__37-1": {
   "value": " Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>tegen <span class=\"_ _14\"></span>histo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ische <span class=\"_ _e\"></span>kostprijs <span class=\"_ _e\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _14\"></span>onder <span class=\"_ _e\"></span>materi\u00eble <span class=\"_ _e\"></span>vaste <span class=\"_ _14\"></span>activa.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Van <span class=\"_ _14\"></span>deze <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>ege<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> wordt <span class=\"_ _11\"> </span>ech<span class=\"_ _b\"></span>ter <span class=\"_\"> </span>a<span class=\"_ _b\"></span>fgeweken<span class=\"_ _b\"></span> <span class=\"_\"> </span>ene<span class=\"_ _b\"></span>rzij<span class=\"_ _1\"></span>ds<span class=\"_ _b\"></span> <span class=\"_\"> </span>voo<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>vastgoed<span class=\"_ _0\"></span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eggingen<span class=\"_ _b\"></span> <span class=\"_\"> </span>a<span class=\"_ _0\"></span>angehou<span class=\"_ _b\"></span>den <span class=\"_ _11\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>Accentis<span class=\"_ _b\"></span>, <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rvoor <span class=\"_ _11\"> </span>vo<span class=\"_ _b\"></span>lgens IAS 40 e<span class=\"_ _b\"></span>en opname <span class=\"_ _0\"></span>gebeu<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>tegen <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _b\"></span>waarde, en <span class=\"_ _b\"></span>anderzijds <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de vastgoed<span class=\"_ _b\"></span>beleggingen aang<span class=\"_ _b\"></span>ehouden<span class=\"_ _b\"></span> als act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va bestemd<span class=\"_ _b\"></span> <span class=\"_\"> </span>voor <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rkoop, <span class=\"_ _11\"> </span>waarvoo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>opname <span class=\"_\"> </span>gebeu<span class=\"_ _b\"></span>rt <span class=\"_ _11\"> </span>tegen <span class=\"_ _11\"> </span>bo<span class=\"_ _b\"></span>ekwaarde, <span class=\"_\"> </span>dan<span class=\"_ _b\"></span> <span class=\"_\"> </span>wel<span class=\"_ _b\"></span> <span class=\"_\"> </span>tegen<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_\"> </span>minus verkoopkos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en indien<span class=\"_ _b\"></span> deze waarde<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>age<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is dan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>boekwaa<span class=\"_ _b\"></span>rde.I. Activa beste<span class=\"_ _b\"></span>md voor verkoop<span class=\"_ _b\"></span> Vaste activa <span class=\"ls5\">aangehouden voor ver<span class=\"_ _1\"></span>koop worden gewaardeerd tegen de laagst<span class=\"_ _1\"></span>e waarde <span class=\"_ _1\"></span>van hun boekwaarde en <span class=\"_ _1\"></span>hun </span>re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de na<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aftrek<span class=\"_ _0\"></span> van de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koopkosten<span class=\"_ _b\"></span>. J. <span class=\"_ _1\"></span>Bijzonde<span class=\"_ _b\"></span>re <span class=\"_ _1\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__30": {
   "value": "D. Materi\u00eb<span class=\"_ _0\"></span>le vas<span class=\"_ _0\"></span>te activa Materi\u00eble vas<span class=\"_ _b\"></span>te activa<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rden opgeno<span class=\"_ _b\"></span>men tegen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aankoopprijs<span class=\"_ _0\"></span> of p<span class=\"_ _b\"></span>roductiekosten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>min<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geaccumulee<span class=\"_ _b\"></span>rde afsch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijvingen en bijzondere waardeve<span class=\"_ _b\"></span>rminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingsverliezen<span class=\"_ _b\"></span>. Kosten voor de repara<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie van mate<span class=\"_ _0\"></span>ri\u00eble <span class=\"_ _1\"></span>vas<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>activa<span class=\"_ _0\"></span> worden gewoonl<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span> ten laste<span class=\"_ _b\"></span> gebrach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> van<span class=\"_ _0\"></span> het<span class=\"_ _b\"></span> resultaa<span class=\"_ _b\"></span>t op het<span class=\"_ _b\"></span> ogenblik d<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> d<span class=\"_ _b\"></span>ie kosten g<span class=\"_ _b\"></span>emaakt wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n. <span class=\"_ _0\"></span>Ze wo<span class=\"_ _b\"></span>rden ech<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span> gea<span class=\"_ _0\"></span>c<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ivee<span class=\"_ _0\"></span>rd als<span class=\"_ _b\"></span> ze <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>oekomst<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge <span class=\"_ _15\"> </span>economisch<span class=\"_ _b\"></span>e <span class=\"_ _10\"> </span>voordelen <span class=\"_ _15\"> </span>die <span class=\"_ _15\"> </span>naar <span class=\"_ _10\"> </span>verwach<span class=\"_ _b\"></span>ting <span class=\"_ _15\"> </span>zullen <span class=\"_ _10\"> </span>voor<span class=\"_ _0\"></span>tvloeien <span class=\"_ _15\"> </span>uit <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>materiee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>vast <span class=\"_ _10\"> </span>actief verhogen. <span class=\"_ _9\"></span>Mat<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ri\u00eble <span class=\"_ _b\"></span>vaste <span class=\"_ _b\"></span>activa <span class=\"_ _9\"></span>worden <span class=\"_ _b\"></span>lineair <span class=\"_ _b\"></span>afgesch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>even <span class=\"_ _b\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>geschatte <span class=\"_ _b\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>actief. <span class=\"_ _b\"></span>T<span class=\"_ _e\"></span>erreinen<span class=\"_ _b\"></span> worden <span class=\"_ _1\"></span>niet afgeschreven<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>Activa in <span class=\"_ _1\"></span>aanbouw<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vertegen<span class=\"_ _0\"></span>woo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>digen eigendom<span class=\"_ _0\"></span>men <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>aanbou<span class=\"_ _b\"></span>w <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>opgenomen<span class=\"_ _b\"></span> tegen k<span class=\"_ _0\"></span>ostp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs. De <span class=\"_ _b\"></span>kostprijs o<span class=\"_ _b\"></span>mvat kos<span class=\"_ _b\"></span>ten van <span class=\"_ _b\"></span>materi\u00eble va<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e act<span class=\"_ _b\"></span>iva <span class=\"_ _0\"></span>en a<span class=\"_ _b\"></span>ndere directe<span class=\"_ _b\"></span> kosten, <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nclus<span class=\"_ _b\"></span>ief<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>verbonden<span class=\"_ _0\"></span> financi\u00eble <span class=\"_\"> </span>kos<span class=\"_ _b\"></span>ten. <span class=\"_\"> </span>Activa <span class=\"_\"> </span>in <span class=\"_ _29\"> </span>aanbou<span class=\"_ _b\"></span>w <span class=\"_\"> </span>worden <span class=\"_\"> </span>pas<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>afgesch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>even <span class=\"_\"> </span>op <span class=\"_\"> </span>het <span class=\"_\"> </span>ogenb<span class=\"_ _0\"></span>lik <span class=\"_\"> </span>dat <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>desbetref<span class=\"_ _0\"></span>fende <span class=\"_\"> </span>activa<span class=\"_ _b\"></span> beschikba<span class=\"_ _b\"></span>ar<span class=\"_ _1\"></span> zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor hun beo<span class=\"_ _0\"></span>ogde<span class=\"_ _b\"></span> gebruik.  De geschat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> van<span class=\"_ _0\"></span> de diverse ca<span class=\"_ _b\"></span>tegorie\u00ebn van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ge\u00efden<span class=\"_ _b\"></span>tifi<span class=\"_ _1\"></span>cee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva<span class=\"_ _0\"></span> is hieronde<span class=\"_ _b\"></span>r weergegeven<span class=\"_ _b\"></span>:<span class=\"_ _e\"></span> Gebouwen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span> <span class=\"_ _4\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span><span class=\"ls5\">20 <span class=\"_ _1\"></span></span>tot 40 jaa<span class=\"_ _b\"></span>r Materieel/I<span class=\"_ _0\"></span>nstallat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es in gebo<span class=\"_ _0\"></span>uwen <span class=\"_ _10\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span>5 t<span class=\"_ _1\"></span>ot 10<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>jaa<span class=\"_ _0\"></span>r Inrichting van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebou<span class=\"_ _b\"></span>wen <span class=\"_ _2e\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span>10 jaar<span class=\"_ _0\"></span> Kantoormachine<span class=\"_ _0\"></span>s <span class=\"_ _21\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span>5 j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r Kantoormeubi<span class=\"_ _b\"></span>lair <span class=\"_ _27\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span>5 jaar<span class=\"_ _b\"></span> Computerui<span class=\"_ _b\"></span>trusti<span class=\"_ _1\"></span>ng <span class=\"_ _9\"></span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span>3 jaar<span class=\"_ _b\"></span> Voertuigen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span> <span class=\"_ _2d\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span> <span class=\"_ _2d\"> </span> <span class=\"_ _2c\"> </span>5 <span class=\"_ _1\"></span>jaar<span class=\"_ _b\"></span> De <span class=\"_ _b\"></span>afschrijving <span class=\"_ _9\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _b\"></span>lineair <span class=\"_ _b\"></span>berekend<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>beginnen<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span>af <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>maand <span class=\"_ _9\"></span>waari<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>desbe<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>effende <span class=\"_ _b\"></span>ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span>aangekocht<span class=\"_ _b\"></span>. Indien <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>boekwaa<span class=\"_ _0\"></span>rde <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>ac<span class=\"_ _0\"></span>tief <span class=\"_ _14\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn <span class=\"_ _e\"></span>geschatte<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>realiseerba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>aarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>overschrijdt, <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>actief<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>onmiddellijk<span class=\"_ _b\"></span> afgeschreven <span class=\"_ _b\"></span>tot zijn real<span class=\"_ _0\"></span>iseerba<span class=\"_ _0\"></span>re waarde<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> E. Leaseove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>ten",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__31": {
   "value": "E. Leaseove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>ten (i) Als leasingn<span class=\"_ _b\"></span>em<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r Financi\u00eble <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ease<span class=\"_ _0\"></span> Leaseo<span class=\"_ _0\"></span>vereenkomsten van<span class=\"_ _b\"></span> materi\u00eble vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e activa waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bij een bedr<span class=\"_ _b\"></span>ijf <span class=\"_ _1\"></span>in de groep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>nageno<span class=\"_ _0\"></span>eg alle risico<span class=\"_ _b\"></span>\u00b4s <span class=\"_ _1\"></span>en voorde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>rech<span class=\"_ _0\"></span>thebbende hee<span class=\"_ _b\"></span>ft, wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den a<span class=\"_ _0\"></span>ls financ<span class=\"_ _b\"></span>i\u00eble leas<span class=\"_ _0\"></span>ings gec<span class=\"_ _b\"></span>lassificee<span class=\"_ _0\"></span>rd. Finan<span class=\"_ _b\"></span>ci<span class=\"_ _1\"></span>\u00eble<span class=\"_ _0\"></span> leasings<span class=\"_ _b\"></span> w<span class=\"_ _e\"></span>orden op<span class=\"_ _0\"></span> het<span class=\"_ _b\"></span> tijdstip waarop<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>easeov<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>wordt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>aangegaan<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>geactiveerd<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>ege<span class=\"_ _b\"></span>n <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>ge<span class=\"_ _0\"></span>leasede<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>onroerende zaak <span class=\"_ _10\"> </span>of <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ante <span class=\"_ _15\"> </span>waarde<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>minimale<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>leasebetali<span class=\"_ _b\"></span>ngen <span class=\"_ _10\"> </span>i<span class=\"_ _1\"></span>ndien<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>deze<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>laa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ste <span class=\"_ _10\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _15\"> </span>lager <span class=\"_ _10\"> </span>ligt. <span class=\"_ _15\"> </span>El<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> leasebetal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>wordt <span class=\"_ _e\"></span>verdeeld<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>over <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>aflossing<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>kapitaal<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>enerz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jds <span class=\"_ _e\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>financieringsko<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>(r<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>edeel<span class=\"_ _b\"></span>) <span class=\"_ _e\"></span>anderzijds op <span class=\"_ _1\"></span>een zodanige manier <span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>ieringskosten een constant percentage bedragen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>uits<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aande financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e saldo. <span class=\"_ _14\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bi<span class=\"_ _1\"></span>jbeho<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>huurverpl<span class=\"_ _0\"></span>ichtingen<span class=\"_ _0\"></span>, <span class=\"_ _14\"></span>na <span class=\"_ _16\"></span>aftrek <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>ieringskosten,<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>overige <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> betalen po<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en op<span class=\"_ _b\"></span> lange <span class=\"_ _b\"></span>te<span class=\"_ _0\"></span>rmijn. He<span class=\"_ _b\"></span>t rentedee<span class=\"_ _b\"></span>l van <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>financie<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngsk<span class=\"_ _b\"></span>osten wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _b\"></span>als last<span class=\"_ _b\"></span> in de<span class=\"_ _b\"></span> w<span class=\"_ _0\"></span>inst<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-verliesreke<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng opgenomen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ove<span class=\"_ _b\"></span>r <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>leaseper<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>De <span class=\"_ _e\"></span>ge<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>easede <span class=\"_ _e\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>hun<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rwachte <span class=\"_ _e\"></span>geb<span class=\"_ _0\"></span>ruiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>afges<span class=\"_ _0\"></span>chreven<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op een basis <span class=\"_ _1\"></span>die <span class=\"_ _1\"></span>consistent<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s met <span class=\"_ _1\"></span>soortgeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke <span class=\"_ _1\"></span>mater<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble <span class=\"_ _1\"></span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>activa in <span class=\"_ _1\"></span>eigendom<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Indien het ni<span class=\"_ _1\"></span>et r<span class=\"_ _1\"></span>ede<span class=\"_ _b\"></span>lijkerwijs <span class=\"_ _1\"></span>zeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>is dat de <span class=\"_ _b\"></span>leasingneme<span class=\"_ _b\"></span>r aan he<span class=\"_ _0\"></span>t e<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nd v<span class=\"_ _b\"></span>an de leas<span class=\"_ _b\"></span>eperiode de<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>igendo<span class=\"_ _0\"></span>m van <span class=\"_ _b\"></span>het ge<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>easede <span class=\"_ _b\"></span>actief zal v<span class=\"_ _b\"></span>er<span class=\"_ _e\"></span>krijgen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt he<span class=\"_ _b\"></span>t actief afgesch<span class=\"_ _b\"></span>reven over de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasepe<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ode<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> of ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> zijn geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiksduu<span class=\"_ _b\"></span>r indien deze <span class=\"_ _b\"></span>laatste korte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is.<span class=\"_ _1\"></span> Operationele<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>ease<span class=\"_ _b\"></span> Leaseb<span class=\"_ _0\"></span>etalingen <span class=\"_ _11\"> </span>voor <span class=\"_\"> </span>o<span class=\"_ _b\"></span>per<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ionele <span class=\"_\"> </span>lea<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngs <span class=\"_\"> </span>wo<span class=\"_ _b\"></span>rden <span class=\"_\"> </span>linea<span class=\"_ _b\"></span>ir <span class=\"_\"> </span>over <span class=\"_\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_\"> </span>leasepe<span class=\"_ _0\"></span>riode <span class=\"_\"> </span>in <span class=\"_\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_\"> </span>wins<span class=\"_ _b\"></span>t<span class=\"_ _14\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en<span class=\"_ _0\"></span><span class=\"ls0\">-verlies<span class=\"_ _0\"></span>rekening<span class=\"_ _b\"></span> </span></span>opgenom<span class=\"ls0\">en als een kos<span class=\"_ _b\"></span>t. </span>(ii) Als leasingge<span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r Financi\u00eble <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ease<span class=\"_ _0\"></span> Wanneer <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>lease <span class=\"_ _e\"></span>worden <span class=\"_ _e\"></span>gegeven <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>kader <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>een <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble <span class=\"_ _e\"></span>lease, <span class=\"_ _e\"></span>wordt <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>contante<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waarde <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span> leasebetal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_\"> </span>geboek<span class=\"_ _b\"></span>t <span class=\"_\"> </span>als<span class=\"_ _b\"></span> <span class=\"_\"> </span>e<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _b\"></span>rdering. <span class=\"_ _10\"> </span>Het <span class=\"_ _11\"> </span>versch<span class=\"_ _b\"></span>il <span class=\"_ _10\"> </span>t<span class=\"_ _1\"></span>ussen <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>b<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>utovo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>con<span class=\"_ _b\"></span>tante <span class=\"_ _10\"> </span>waarde <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> vordering <span class=\"_ _29\"> </span>wordt <span class=\"_ _29\"> </span>geboekt <span class=\"_ _29\"> </span>als <span class=\"_ _29\"> </span>onverd<span class=\"_ _0\"></span>iende <span class=\"_ _29\"> </span>financi\u00eble <span class=\"_ _29\"> </span>baten. <span class=\"_\"> </span>Financ<span class=\"_ _0\"></span>i\u00eble <span class=\"_ _29\"> </span>baten <span class=\"_ _29\"> </span>worden <span class=\"_ _12\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _12\"> </span>loopti<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>d <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de leaseovereenk<span class=\"_ _b\"></span>om<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>t <span class=\"_ _20\"> </span>geboekt<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>volgens <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>netto-investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingsmet<span class=\"_ _b\"></span>hode, <span class=\"_ _1c\"> </span>wat <span class=\"_ _20\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>constant <span class=\"_ _1c\"> </span>period<span class=\"_ _0\"></span>iek<span class=\"_ _0\"></span> <span class=\"_ _20\"> </span>rende<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent weerspiege<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>t.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Winst<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gemaakt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>verkoop <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>geleasede<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>activa<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ins<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>men tijdens de pe<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ode<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rin de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop p<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aatsvond. Operationele<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>ease<span class=\"_ _b\"></span> Activa <span class=\"_ _b\"></span>die in<span class=\"_ _b\"></span> lease<span class=\"_ _b\"></span> zijn <span class=\"_ _b\"></span>gegeven<span class=\"_ _b\"></span> op <span class=\"_ _b\"></span>grond <span class=\"_ _b\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>ope<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ationele<span class=\"_ _b\"></span> leas<span class=\"_ _b\"></span>e wo<span class=\"_ _0\"></span>rden <span class=\"_ _b\"></span>in de<span class=\"_ _b\"></span> b<span class=\"_ _1\"></span>alans <span class=\"_ _b\"></span>opgenomen<span class=\"_ _0\"></span> ond<span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ater<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble vaste a<span class=\"_ _b\"></span>ctiva. <span class=\"_ _b\"></span>Ze<span class=\"_ _0\"></span> wo<span class=\"_ _b\"></span>rden a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>geschreven<span class=\"_ _b\"></span> ove<span class=\"_ _b\"></span>r hu<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> ver<span class=\"_ _b\"></span>wachte <span class=\"_ _0\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiks<span class=\"_ _b\"></span>duur op<span class=\"_ _b\"></span> een <span class=\"_ _b\"></span>basis<span class=\"_ _b\"></span> die<span class=\"_ _b\"></span> consis<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ent <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>met so<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tgelijke materi\u00eble <span class=\"_ _15\"> </span>vaste <span class=\"_ _10\"> </span>activa <span class=\"_ _15\"> </span>in <span class=\"_ _10\"> </span>eigendom<span class=\"_ _b\"></span>. <span class=\"_ _10\"> </span>Huurinkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>(<span class=\"_ _1\"></span>na<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>aftrek<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _10\"> </span>eventuele<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>\u2018prikke<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s\u2019 <span class=\"_ _15\"> </span>die <span class=\"_ _10\"> </span>aan <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>leas<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngnem<span class=\"_ _e\"></span><span class=\"ff2\">er </span>gegeve<span class=\"_ _0\"></span>n werden)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden l<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>neair geboek<span class=\"_ _b\"></span>t over de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> F. Investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__32": {
   "value": "(i) Investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in dochte<span class=\"_ _b\"></span>rondernemingen Er <span class=\"_ _18\"> </span>wor<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>gegaan<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>da<span class=\"_ _b\"></span>t <span class=\"_ _1c\"> </span>ove<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>een <span class=\"_ _18\"> </span>dochte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onderne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>zeggensc<span class=\"_ _b\"></span>hap <span class=\"_ _1c\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _18\"> </span>uitgeoefend<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>indien<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de moedermaatsch<span class=\"_ _b\"></span>appij mee<span class=\"_ _b\"></span>r dan de hel<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t van<span class=\"_ _b\"></span> de ste<span class=\"_ _0\"></span>mrechten van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>onderneming hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>worven<span class=\"_ _0\"></span>. Zelfs<span class=\"_ _b\"></span> als mee<span class=\"_ _0\"></span>r dan de helft van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>emrechten<span class=\"_ _b\"></span> ni<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verwo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ven is,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kan de zeggen<span class=\"_ _b\"></span>schap blijke<span class=\"_ _0\"></span>n uit<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de mach<span class=\"_ _0\"></span>t: \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">over meer<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>helft van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> stemrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>grond van<span class=\"_ _0\"></span> ee<span class=\"_ _1\"></span>n overe<span class=\"_ _b\"></span>enkomst met ande<span class=\"_ _b\"></span>re investeerde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s; of </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">om <span class=\"_ _16\"> </span>het <span class=\"_ _16\"></span>financi\u00eble <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>operatione<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eid<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>andere <span class=\"_ _16\"> </span>onderneming <span class=\"_ _14\"></span>te <span class=\"_ _16\"></span>sturen <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>grond <span class=\"_ _14\"></span>van <span class=\"_ _15\"> </span>statu<span class=\"_ _b\"></span>ten <span class=\"_ _15\"> </span>of <span class=\"_ _16\"> </span>een </span></span>overeenkomst<span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> of<span class=\"_ _0\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">om de mee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>derhe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>d van<span class=\"_ _0\"></span> de leden van<span class=\"_ _b\"></span> de raad van bestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> te benoe<span class=\"_ _b\"></span>men of te on<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>slaan; of </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">om op vergade<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> van de raad van bes<span class=\"_ _b\"></span>tuur de meerde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heid van<span class=\"_ _b\"></span> de stemmen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uit te b<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> </span></span>(ii) Investe<span class=\"_ _0\"></span>ringen in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verbonden",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__33": {
   "value": "(ii) Investe<span class=\"_ _0\"></span>ringen in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verbonden<span class=\"_ _b\"></span> of geassociee<span class=\"_ _b\"></span>rde deelnem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen Een <span class=\"_ _15\"> </span>verbonden <span class=\"_ _15\"> </span>deelne<span class=\"_ _0\"></span>ming <span class=\"_ _15\"> </span>is <span class=\"_ _15\"> </span>een <span class=\"_ _10\"> </span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iteit <span class=\"_ _15\"> </span>waarove<span class=\"_ _b\"></span>r <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>groep <span class=\"_ _15\"> </span>invloed <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>betekenis<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>kan <span class=\"_ _15\"> </span>uitoefenen<span class=\"_ _0\"></span>, <span class=\"_ _10\"> </span>maar <span class=\"_ _15\"> </span>geen<span class=\"_ _1\"></span> zeggen<span class=\"_ _0\"></span>schap of gezamen<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>jke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zeggensc<span class=\"_ _b\"></span>hap, <span class=\"_ _1\"></span>via dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>na<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>e aan de f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eble en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opera<span class=\"_ _0\"></span>tionele bele<span class=\"_ _b\"></span>idsbeslissingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _e\"></span>entiteit. <span class=\"_ _e\"></span>De <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taten <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>passiva <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>verbonden <span class=\"_ _e\"></span>dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>nemingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>worden <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>deze <span class=\"_ _e\"></span>jaarreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>verwerkt<span class=\"_ _b\"></span> volgens de ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>ogens<span class=\"_ _b\"></span>mutatiemethode<span class=\"_ _0\"></span> (<span class=\"ff8\">equity<span class=\"_ _0\"></span> method<span class=\"_ _b\"></span><span class=\"ff6\">)<span class=\"_ _1\"></span>, behalve <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>dien ze z<span class=\"_ _0\"></span>ijn geclassi<span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>cee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d als \u2018aang<span class=\"_ _b\"></span>ehouden voo<span class=\"_ _b\"></span>r </span></span>verkoop\u2019. <span class=\"_ _b\"></span><span class=\"ff2\"> </span>Investeringen <span class=\"_\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>verbonden <span class=\"_\"> </span>deelnem<span class=\"_ _b\"></span>ingen <span class=\"_ _29\"> </span>worden <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>balan<span class=\"_ _0\"></span>s <span class=\"_\"> </span>geboekt <span class=\"_\"> </span>t<span class=\"_ _1\"></span>egen <span class=\"_\"> </span>kos<span class=\"_ _b\"></span>tprijs <span class=\"_ _29\"> </span>zoals <span class=\"_\"> </span>aangep<span class=\"_ _b\"></span>ast <span class=\"_\"> </span>m<span class=\"_ _1\"></span>et wijzigingen van het aandeel van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de nettoactiva <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de verbonden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>deelne<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>name<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vermind<span class=\"_ _0\"></span>erd met <span class=\"_ _29\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>eventuele <span class=\"_\"> </span>bijzon<span class=\"_ _0\"></span>dere <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dever<span class=\"_ _0\"></span>mindering<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>van <span class=\"_\"> </span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>vidu<span class=\"_ _b\"></span>ele <span class=\"_ _29\"> </span>invester<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen. <span class=\"_\"> </span>Verliezen<span class=\"_ _0\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>de <span class=\"_\"> </span>verbonden<span class=\"_ _b\"></span> deelnemingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>die<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>groter <span class=\"_ _14\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>dan <span class=\"_ _14\"></span>het<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>belang <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>groep <span class=\"_ _e\"></span>in <span class=\"_ _14\"></span>dez<span class=\"_ _b\"></span>e <span class=\"_ _16\"> </span>verbonden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>deelnem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>nie<span class=\"_ _1\"></span>t <span class=\"_ _16\"></span>geboekt<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> tenzij <span class=\"_ _10\"> </span>er <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichting<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bestaa<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>om <span class=\"_ _10\"> </span>deze <span class=\"_ _15\"> </span>verliezen <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>compen<span class=\"_ _b\"></span>seren. <span class=\"_ _10\"> </span>Het <span class=\"_ _10\"> </span>bedrag<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mee <span class=\"_ _15\"> </span>de <span class=\"_ _10\"> </span>kostp<span class=\"_ _0\"></span>rijs <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>de overname <span class=\"_ _10\"> </span>het <span class=\"_ _10\"> </span>aandeel <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>re\u00eble <span class=\"_ _10\"> </span>waarde <span class=\"_ _15\"> </span>van <span class=\"_ _11\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>nettoactiva <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>verbonden deelneming<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>overschr<span class=\"_ _0\"></span>ijdt <span class=\"_ _e\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>vernameda<span class=\"_ _b\"></span>tum, <span class=\"_ _1\"></span>wordt i<span class=\"_ _1\"></span>nbegrepen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>boekwaarde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing. <span class=\"_ _1\"></span>Het <span class=\"_ _e\"></span>bed<span class=\"_ _0\"></span>rag waarmee <span class=\"_\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_\"> </span>kostp<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>js <span class=\"_\"> </span>v<span class=\"_ _b\"></span>an <span class=\"_\"> </span>de <span class=\"_ _11\"> </span>overna<span class=\"_ _0\"></span>me <span class=\"_ _11\"> </span>lager <span class=\"_\"> </span>l<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gt <span class=\"_\"> </span>d<span class=\"_ _0\"></span>an <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_\"> </span>aand<span class=\"_ _0\"></span>eel <span class=\"_\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>groep <span class=\"_ _11\"> </span>in <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>re\u00eble <span class=\"_\"> </span>wa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _11\"> </span>van <span class=\"_\"> </span>de<span class=\"_ _b\"></span> identificee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bare <span class=\"_ _29\"> </span>nettoac<span class=\"_ _0\"></span>tiva <span class=\"_ _12\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>deelneming<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>overnameda<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>um <span class=\"_ _29\"> </span>(vb. <span class=\"_ _12\"> </span>nega<span class=\"_ _0\"></span>tieve <span class=\"_ _29\"> </span>goodwill<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>op overname<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _14\"></span>wordt <span class=\"_ _14\"></span>in <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>winst-<span class=\"ls5\">en</span>-verl<span class=\"_ _0\"></span>iesreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _14\"></span>in <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>ov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>namepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode. <span class=\"_ _e\"></span>Indien <span class=\"_ _16\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bedrijf <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>roep transacties <span class=\"_ _16\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>richt <span class=\"_ _16\"></span>met <span class=\"_ _16\"> </span>een <span class=\"_ _16\"> </span>ver<span class=\"_ _1\"></span>bonden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>deelnem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _16\"> </span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>groep, <span class=\"_ _16\"> </span>worden <span class=\"_ _16\"> </span>winsten <span class=\"_ _16\"> </span>en <span class=\"_ _16\"></span>verliezen <span class=\"_ _16\"></span>ge\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iminee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> bedrage van<span class=\"_ _b\"></span> het belang van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de groep<span class=\"_ _b\"></span> in <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>desbet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effende ve<span class=\"_ _b\"></span>rbonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>deelneming. Investeringen<span class=\"_ _b\"></span> <span class=\"_\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_\"> </span>verbonden<span class=\"_ _b\"></span> <span class=\"_\"> </span>deelnemingen<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>die <span class=\"_\"> </span>geclass<span class=\"_ _b\"></span>ificeerd <span class=\"_\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_\"> </span>als <span class=\"_\"> </span>\u2018aangeh<span class=\"_ _b\"></span>ouden <span class=\"_\"> </span>voor <span class=\"_\"> </span>verkoop<span class=\"_ _b\"></span>\u2019 <span class=\"_\"> </span>worden gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d tegen<span class=\"_ _0\"></span> re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rde. (iii) Belange<span class=\"_ _b\"></span>n in j<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nt ventu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>es",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__34": {
   "value": "(iii) Belange<span class=\"_ _b\"></span>n in j<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nt ventu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>es Het <span class=\"_ _e\"></span>aandee<span class=\"_ _b\"></span>l <span class=\"_ _14\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>oep<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>activa <span class=\"_ _1\"></span>waarove<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>gezamenlijk<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>zeggen<span class=\"_ _b\"></span>schap <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>uitgeoe<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>end<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _1\"></span>eventuele <span class=\"_ _1\"></span>pass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va wordt gecons<span class=\"_ _0\"></span>olideerd<span class=\"_ _b\"></span> volgens de <span class=\"_ _b\"></span>met<span class=\"_ _1\"></span>hode<span class=\"_ _b\"></span> van de evenredige<span class=\"_ _b\"></span> conso<span class=\"_ _0\"></span>lidatie voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in join<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ventures<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span> G. Be\u00ebindigde<span class=\"_ _b\"></span> bedrijfsact<span class=\"_ _0\"></span>iviteiten",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__35": {
   "value": "G. Be\u00ebindigde<span class=\"_ _b\"></span> bedrijfsact<span class=\"_ _0\"></span>iviteiten Een b<span class=\"_ _0\"></span>edrijfsac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iviteit d<span class=\"_ _0\"></span>ie <span class=\"_ _b\"></span>wordt be\u00eb<span class=\"_ _b\"></span>indigd <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s een<span class=\"_ _b\"></span> duidelijk<span class=\"_ _b\"></span> te onde<span class=\"_ _b\"></span>rscheiden <span class=\"_ _b\"></span>onderdee<span class=\"_ _0\"></span>l van <span class=\"_ _b\"></span>de bed<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>jfsact<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>viteiten<span class=\"_ _b\"></span> van de<span class=\"_ _0\"></span> groep: \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">dat wordt afges<span class=\"_ _b\"></span>toten of be\u00ebind<span class=\"_ _b\"></span>igd overeenk<span class=\"_ _0\"></span>oms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ig een plan<span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">dat een<span class=\"_ _0\"></span> belang<span class=\"_ _0\"></span>rij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bedrij<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>sactiv<span class=\"_ _0\"></span>iteit of<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geogra<span class=\"_ _0\"></span>fisch bedr<span class=\"_ _b\"></span>ijfsgebied vertegenwoo<span class=\"_ _b\"></span>rd<span class=\"_ _1\"></span>igt; en </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">dat zowel ope<span class=\"_ _b\"></span>rationeel als <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n de f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>slaggeving<span class=\"_ _b\"></span> kan onder<span class=\"_ _b\"></span>scheiden worden. </span></span>De <span class=\"_ _11\"> </span>resultaten<span class=\"_ _b\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>gesto<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_\"> </span>bed<span class=\"_ _b\"></span>rijfsactivitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _11\"> </span>worden <span class=\"_ _10\"> </span>in <span class=\"_\"> </span>het <span class=\"_ _11\"> </span>gecons<span class=\"_ _b\"></span>ol<span class=\"_ _1\"></span>ideerd <span class=\"_ _11\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zicht <span class=\"_\"> </span>v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> <span class=\"_\"> </span>het <span class=\"_\"> </span>to<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aalresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat opgenomen<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>u<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>hun <span class=\"_ _e\"></span>afstoting. <span class=\"_ _e\"></span>Be\u00ebindigde <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfsac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ivite<span class=\"_ _0\"></span>iten <span class=\"_ _e\"></span>worden <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>geconso<span class=\"_ _b\"></span>lideerd <span class=\"_ _e\"></span>overzich<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>van het <span class=\"_ _14\"></span>totaalresu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>als <span class=\"_ _14\"></span>\u00e9\u00e9n<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bedrag <span class=\"_ _14\"></span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _14\"></span>dat<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>het <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>otaal <span class=\"_ _14\"></span>omv<span class=\"_ _b\"></span>at <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>winst <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>het<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>verlies<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>na <span class=\"_ _14\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van be\u00ebindigde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bedrijfsac<span class=\"_ _0\"></span>tiviteiten<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>winst <span class=\"_ _e\"></span>na <span class=\"_ _e\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>die <span class=\"_ _e\"></span>of <span class=\"_ _e\"></span>he<span class=\"_ _1\"></span>t <span class=\"_ _14\"></span>verl<span class=\"_ _0\"></span>ies <span class=\"_ _e\"></span>na <span class=\"_ _e\"></span>belastingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>opgenomen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bij <span class=\"_ _e\"></span>de waarde<span class=\"_ _0\"></span>ring t<span class=\"_ _1\"></span>egen re\u00eble waarde minus <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koopkos<span class=\"_ _0\"></span>ten of <span class=\"_ _1\"></span>bij de <span class=\"_ _1\"></span>afstoting van de <span class=\"_ _1\"></span>activa of <span class=\"_ _1\"></span>groep(en<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva die wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> afgestoten die<span class=\"_ _b\"></span> de be\u00ebindigde<span class=\"_ _b\"></span> bedrijfsactiv<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>teiten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vormen. H. Belasting <span class=\"_ _b\"></span>inclusief laten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e be<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>asting",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__36": {
   "value": "H. Belasting <span class=\"_ _b\"></span>inclusief laten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e be<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>asting<span class=\"_ _b\"></span> Er <span class=\"_ _1c\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _1c\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>voorziening<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>aangelegd<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>voor <span class=\"_ _1c\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>vo<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>edige<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>be<span class=\"_ _b\"></span>dr<span class=\"_ _1\"></span>ag <span class=\"_ _1c\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ente <span class=\"_ _18\"> </span>winstbelast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _1c\"> </span>vo<span class=\"_ _b\"></span>lgens <span class=\"_ _1c\"> </span>de<span class=\"_ _0\"></span> balansmethode<span class=\"_ _b\"></span>, voor tijde<span class=\"_ _b\"></span>lij<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schillen <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ussen de<span class=\"_ _b\"></span> boekwaarde<span class=\"_ _b\"></span> voor financ<span class=\"_ _b\"></span>i\u00eble<span class=\"_ _1\"></span>-ver<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aggevings<span class=\"_ _b\"></span>doeleinden van<span class=\"_ _b\"></span> activa en passiva en<span class=\"_ _b\"></span> hun fiscale boe<span class=\"_ _b\"></span>kwa<span class=\"_ _1\"></span>arde.<span class=\"_ _0\"></span> Er worden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geen laten<span class=\"_ _b\"></span>te belastingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekend op<span class=\"_ _b\"></span> de volgende t<span class=\"_ _0\"></span>ijdeli<span class=\"_ _0\"></span>jke versch<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>llen:<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">de eerste opna<span class=\"_ _b\"></span>me van goo<span class=\"_ _0\"></span>dwill<span class=\"_ _0\"></span> die niet f<span class=\"_ _0\"></span>iscaal<span class=\"_ _0\"></span> aftrekbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> is; en </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">de <span class=\"_ _1\"></span>eers<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e opname<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>of<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>passiva die geen bedrijfscombina<span class=\"_ _b\"></span>tie <span class=\"_ _1\"></span>zijn en die <span class=\"_ _1\"></span>geen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>invloed<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>hebben op <span class=\"_ _1\"></span>de winst<span class=\"_ _b\"></span> </span></span>v\u00f3\u00f3r belas<span class=\"_ _0\"></span>ting noch op<span class=\"_ _b\"></span> de fiscale<span class=\"_ _0\"></span> winst<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Het <span class=\"_ _1\"></span>bedrag<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de latente<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>belas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing waarvoor<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorziening<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _1\"></span>aange<span class=\"_ _b\"></span>legd is <span class=\"_ _1\"></span>gebasee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wijze waarop<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de boekwaarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>activa en<span class=\"_ _b\"></span> pas<span class=\"_ _0\"></span>siva na<span class=\"_ _b\"></span>ar <span class=\"_ _b\"></span>ver<span class=\"_ _1\"></span>wach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> zal<span class=\"_ _b\"></span> wo<span class=\"_ _0\"></span>rden ge<span class=\"_ _b\"></span>realiseerd<span class=\"_ _b\"></span> of a<span class=\"_ _0\"></span>fgewi<span class=\"_ _1\"></span>kkeld<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>waarbij <span class=\"_ _b\"></span>belasting<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>arieven worden <span class=\"_ _29\"> </span>gehan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eerd <span class=\"_ _29\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van <span class=\"_ _29\"> </span>het <span class=\"_\"> </span>wetgevingsp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oces <span class=\"_\"> </span>(m<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erieel<span class=\"_ _0\"></span>) <span class=\"_\"> </span>is <span class=\"_ _12\"> </span>afges<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oten <span class=\"_\"> </span>op <span class=\"_ _12\"> </span>de <span class=\"_ _29\"> </span>balansd<span class=\"_ _0\"></span>atum.<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>Een <span class=\"_ _29\"> </span>latente belastingvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>wordt<span class=\"_ _0\"></span> <span class=\"_\"> </span>alleen <span class=\"_\"> </span>geboek<span class=\"_ _b\"></span>t <span class=\"_\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_\"> </span>zoverre<span class=\"_ _0\"></span> <span class=\"_\"> </span>het <span class=\"_\"> </span>waarsc<span class=\"_ _b\"></span>hij<span class=\"_ _1\"></span>nlijk<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>is <span class=\"_\"> </span>dat <span class=\"_\"> </span>er<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>toekoms<span class=\"_ _b\"></span>t <span class=\"_\"> </span>fiscale <span class=\"_\"> </span>winsten beschikba<span class=\"_ _0\"></span>ar <span class=\"_ _11\"> </span>zullen<span class=\"_ _b\"></span> <span class=\"_\"> </span>zi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mee <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>niet-geco<span class=\"_ _b\"></span>mpenseerde <span class=\"_ _10\"> </span>fiscale <span class=\"_ _10\"> </span>verliezen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>ongebru<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>kte <span class=\"_ _10\"> </span>fiscaal <span class=\"_ _10\"> </span>verrekenbare<span class=\"_ _b\"></span> tegoeden <span class=\"_\"> </span>v<span class=\"_ _b\"></span>errekend <span class=\"_ _11\"> </span>kunnen <span class=\"_ _11\"> </span>worden<span class=\"_ _b\"></span>. <span class=\"_\"> </span>Latente<span class=\"_ _b\"></span> <span class=\"_\"> </span>belastingvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>en <span class=\"_\"> </span>worden <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rlaagd <span class=\"_\"> </span>voo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>zover<span class=\"_ _b\"></span> <span class=\"_\"> </span>het <span class=\"_\"> </span>niet<span class=\"_ _0\"></span> <span class=\"_\"> </span>lange<span class=\"_ _b\"></span>r waarschijnli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span> <span class=\"_\"> </span>is<span class=\"_ _b\"></span> <span class=\"_\"> </span>dat <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_\"> </span>daar<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span> <span class=\"_\"> </span>verband <span class=\"_\"> </span>h<span class=\"_ _b\"></span>oudend<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>be<span class=\"_ _0\"></span>lastingvo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>deel <span class=\"_ _11\"> </span>zal <span class=\"_\"> </span>g<span class=\"_ _b\"></span>erealiseerd<span class=\"_ _b\"></span> <span class=\"_\"> </span>worden<span class=\"_ _b\"></span>. <span class=\"_\"> </span>De<span class=\"_ _b\"></span> <span class=\"_\"> </span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>betalen<span class=\"_ _b\"></span> belastingen <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>berekend op<span class=\"_ _b\"></span> basis <span class=\"_ _b\"></span>van de<span class=\"_ _b\"></span> belastba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>winst vo<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>het boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. De <span class=\"_ _b\"></span>over <span class=\"_ _0\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schuldigde<span class=\"_ _b\"></span> en <span class=\"_ _14\"></span>verrekenba<span class=\"_ _b\"></span>re <span class=\"_ _14\"></span>belasting<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>naar<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>verwachting<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>beta<span class=\"_ _0\"></span>len<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>belasting <span class=\"_ _14\"></span>over<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>bela<span class=\"_ _1\"></span>stbare<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t <span class=\"_ _16\"></span>over <span class=\"_ _14\"></span>he<span class=\"_ _b\"></span>t <span class=\"_ _16\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>, berekend aan<span class=\"_ _b\"></span> de hand<span class=\"_ _b\"></span> van belast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngta<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ieven<span class=\"_ _0\"></span> die zi<span class=\"_ _0\"></span>jn vas<span class=\"_ _0\"></span>tgesteld op<span class=\"_ _b\"></span> balansda<span class=\"_ _0\"></span>tum dan<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>waartoe mate<span class=\"_ _b\"></span>rieel reeds<span class=\"_ _0\"></span> op balansdatum<span class=\"_ _b\"></span> is besloten<span class=\"_ _b\"></span>. Uitgeste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastingv<span class=\"_ _0\"></span>orderingen<span class=\"_ _b\"></span> en -ver<span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span> worden u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tslui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>end gesa<span class=\"_ _b\"></span>ldeerd indien de<span class=\"_ _b\"></span> groep <span class=\"_ _13\"> </span>een <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>r<span class=\"_ _1\"></span>ech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>afdwingba<span class=\"_ _b\"></span>ar <span class=\"_ _18\"> </span>rech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>heeft <span class=\"_ _13\"> </span>om <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>actuele <span class=\"_ _13\"> </span>belastingvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>te <span class=\"_ _13\"> </span>salde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>me<span class=\"_ _b\"></span>t <span class=\"_ _18\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uele<span class=\"_ _b\"></span> belastingve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> uitgestelde<span class=\"_ _b\"></span> be<span class=\"_ _0\"></span>lastingvo<span class=\"_ _0\"></span>rderingen<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>-verplichtingen<span class=\"_ _b\"></span> ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>band <span class=\"_ _b\"></span>houden<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>met belas<span class=\"_ _b\"></span>tingen <span class=\"_ _b\"></span>die door <span class=\"_ _14\"></span>dezelfde <span class=\"_ _16\"> </span>belast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngauto<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iteit <span class=\"_ _14\"></span>w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>geheven<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _16\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>zij <span class=\"_ _16\"> </span>deze<span class=\"_ _0\"></span>lfde <span class=\"_ _16\"></span>belas<span class=\"_ _0\"></span>tbare <span class=\"_ _16\"></span>enti<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eit<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>of <span class=\"_ _16\"> </span>verschillend<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>belastbare<span class=\"_ _b\"></span> entiteiten<span class=\"_ _0\"></span> die o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>wel voo<span class=\"_ _b\"></span>rnemens zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>om de<span class=\"_ _b\"></span> actuele be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingv<span class=\"_ _0\"></span>orderi<span class=\"_ _0\"></span>ngen en -<span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> netto te<span class=\"_ _0\"></span> verrekenen,<span class=\"_ _b\"></span> ofwel om <span class=\"_ _1\"></span>de vorderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>realise<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>hetze<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>fde moment <span class=\"_ _1\"></span>dat de <span class=\"_ _1\"></span>verpli<span class=\"_ _b\"></span>chtingen wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>kkeld<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>elke toekomstige periode <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>aanz<span class=\"_ _b\"></span>ienlijke <span class=\"_ _b\"></span>bedragen <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>uitgestelde <span class=\"_ _b\"></span>belas<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngve<span class=\"_ _b\"></span>rplichtingen <span class=\"_ _b\"></span>of -vo<span class=\"_ _b\"></span>rderingen <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>espectieve<span class=\"_ _b\"></span>lijk <span class=\"_ _b\"></span>zullen <span class=\"_ _b\"></span>worden<span class=\"_ _b\"></span> afgewikkeld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> gerealisee<span class=\"_ _b\"></span>rd. I. Activa beste<span class=\"_ _b\"></span>md voor verkoop",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__39": {
   "value": "J. <span class=\"_ _1\"></span>Bijzonde<span class=\"_ _b\"></span>re <span class=\"_ _1\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van de niet<span class=\"_ _1\"></span>-financ<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble activa (an<span class=\"_ _0\"></span>dere <span class=\"_ _1\"></span>dan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>raden<span class=\"_ _0\"></span>, lat<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>lastingvo<span class=\"_ _0\"></span>rderingen<span class=\"_ _b\"></span>, personeelsbelon<span class=\"_ _b\"></span>ingen en<span class=\"_ _0\"></span> afgeleide<span class=\"_ _b\"></span> f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble ins<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>umenten<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> Jaarlijks <span class=\"_ _11\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>afslu<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um <span class=\"_ _11\"> </span>onde<span class=\"_ _b\"></span>rzocht <span class=\"_\"> </span>o<span class=\"_ _b\"></span>f <span class=\"_\"> </span>goo<span class=\"_ _b\"></span>dwill <span class=\"_ _10\"> </span>en <span class=\"_\"> </span>an<span class=\"_ _b\"></span>dere <span class=\"_ _10\"> </span>immateri\u00eble <span class=\"_ _11\"> </span>vas<span class=\"_ _b\"></span>te <span class=\"_\"> </span>ac<span class=\"_ _b\"></span>tiva <span class=\"_ _11\"> </span>me<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>onbepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kte gebruiksduu<span class=\"_ _b\"></span>r <span class=\"_ _12\"> </span>een <span class=\"_\"> </span>bijzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>waardever<span class=\"_ _0\"></span>mindering<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>hebben<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>onde<span class=\"_ _b\"></span>rgaan. <span class=\"_\"> </span>Voor <span class=\"_ _29\"> </span>andere<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>niet<span class=\"_ _1\"></span>-financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>activa <span class=\"_\"> </span>wordt onderzocht<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>of <span class=\"_ _29\"> </span>ze <span class=\"_ _13\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>bijzondere<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _0\"></span>ring <span class=\"_ _12\"> </span>hebben<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>ondergaan <span class=\"_ _29\"> </span>telkens<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>wannee<span class=\"_ _b\"></span>r <span class=\"_ _13\"> </span>gebeu<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>eniss<span class=\"_ _b\"></span>en <span class=\"_ _13\"> </span>o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> verandering<span class=\"_ _0\"></span>en in o<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>andighede<span class=\"_ _b\"></span>n aangeven<span class=\"_ _0\"></span> dat hun<span class=\"_ _b\"></span> boekwaa<span class=\"_ _0\"></span>rde mogelijk n<span class=\"_ _b\"></span>iet kan ge<span class=\"_ _0\"></span>realiseerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span> Telkens wannee<span class=\"_ _b\"></span>r de boekwaa<span class=\"_ _b\"></span>rde van een actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> zijn real<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>seerba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e waarde ove<span class=\"_ _b\"></span>rschrijdt (de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ea<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iseerbare<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de is de<span class=\"_ _b\"></span> re\u00eble <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van <span class=\"_ _14\"></span>het<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>actief <span class=\"_ _14\"></span>min<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>verkoopkosten<span class=\"_ _b\"></span>, <span class=\"_ _16\"></span>of <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfs<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>aarde<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>actief<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>deze <span class=\"_ _14\"></span>laatste<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>waarde hoger <span class=\"_ _29\"> </span>li<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>t), <span class=\"_ _29\"> </span>w<span class=\"_ _1\"></span>ordt<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>een <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>ijzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>w<span class=\"_ _1\"></span>aardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsver<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>es<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>ge<span class=\"_ _b\"></span>boe<span class=\"_ _1\"></span>kt<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>onder <span class=\"_ _12\"> </span>de <span class=\"_ _29\"> </span>afschrijvingen<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>winst-<span class=\"_ _1\"></span><span class=\"ls5\">en<span class=\"_ _0\"></span><span class=\"ls0\">-</span></span>verliesrekening<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>De <span class=\"_ _e\"></span>re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waarde m<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>verkoop<span class=\"_ _b\"></span>kosten <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _e\"></span>da<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>kan<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>verkregen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>worden <span class=\"_ _1\"></span>uit<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van een <span class=\"_ _16\"></span>actief <span class=\"_ _16\"> </span>op <span class=\"_ _15\"> </span>zakelijke, <span class=\"_ _16\"> </span>object<span class=\"_ _b\"></span>ieve <span class=\"_ _15\"> </span>gronds<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ag <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>ussen <span class=\"_ _14\"></span>onafhankeli<span class=\"_ _b\"></span>jke <span class=\"_ _16\"> </span>partijen, <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>erw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jl <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>bedrij<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>swaard<span class=\"_ _e\"></span>e <span class=\"_ _16\"></span>de <span class=\"_ _16\"> </span>contante waarde <span class=\"_ _14\"></span>is <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>gescha<span class=\"_ _0\"></span>tte <span class=\"_ _14\"></span>toekomstige<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>kasstromen <span class=\"_ _14\"></span>die <span class=\"_ _14\"></span>naar <span class=\"_ _14\"></span>ver<span class=\"_ _b\"></span>wachti<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>zullen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>voortvloeien<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>uit <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>voortgezet<span class=\"_ _b\"></span>te gebruik <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>uit <span class=\"_ _0\"></span>de<span class=\"_ _b\"></span> ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vreemd<span class=\"_ _b\"></span>ing e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> aan<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>ind <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>zijn <span class=\"_ _b\"></span>geb<span class=\"_ _0\"></span>ruiksduu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>De <span class=\"_ _b\"></span>realiseerba<span class=\"_ _b\"></span>re waa<span class=\"_ _b\"></span>rde <span class=\"_ _b\"></span>wordt gescha<span class=\"_ _0\"></span>t voo<span class=\"_ _b\"></span>r ind<span class=\"_ _b\"></span>ividuele a<span class=\"_ _0\"></span>c<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _b\"></span>of, <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> dit <span class=\"_ _b\"></span>niet <span class=\"_ _b\"></span>mogelijk <span class=\"_ _b\"></span>is, <span class=\"_ _b\"></span>voor d<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>kasstroomgene<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>erende<span class=\"_ _b\"></span> eenhe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>d <span class=\"_ _b\"></span>waartoe<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>va<span class=\"_ _b\"></span> behoren.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>De <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rugboeking<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>bijzondere<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsverliezen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>die <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>voorgaande<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>jaren <span class=\"_ _14\"></span>geboekt<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>werden,<span class=\"_ _0\"></span> wordt <span class=\"_ _2f\"> </span>in <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>winst-<span class=\"ls5\">en</span>-ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ies<span class=\"_ _0\"></span>rekening <span class=\"_ _2f\"> </span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en <span class=\"_ _2f\"> </span>als <span class=\"_ _2e\"> </span>er<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>een <span class=\"_ _2f\"> </span>indicat<span class=\"_ _b\"></span>ie <span class=\"_ _30\"> </span>is <span class=\"_ _2f\"> </span>dat <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>bijzo<span class=\"_ _0\"></span>ndere<span class=\"_ _0\"></span> waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsverliez<span class=\"_ _0\"></span>en d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e voo<span class=\"_ _b\"></span>r de a<span class=\"_ _0\"></span>ctiva <span class=\"_ _b\"></span>geboekt we<span class=\"_ _b\"></span>rden n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>et lange<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aan o<span class=\"_ _b\"></span>f zijn <span class=\"_ _b\"></span>afgenomen. <span class=\"_ _b\"></span>Bij wi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ze v<span class=\"_ _b\"></span>an uitzondering <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>een <span class=\"_ _0\"></span>bijzon<span class=\"_ _0\"></span>der <span class=\"_ _b\"></span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _0\"></span>ringsve<span class=\"_ _0\"></span>rlies da<span class=\"_ _b\"></span>t <span class=\"_ _b\"></span>werd geboe<span class=\"_ _0\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r good<span class=\"_ _b\"></span>will<span class=\"_ _e\"></span> n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ruggeboekt<span class=\"_ _b\"></span> in <span class=\"_ _b\"></span>een latere pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode.<span class=\"_ _b\"></span> K. Financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>ins<span class=\"_ _0\"></span>trumen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__40": {
   "value": "K. Financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>ins<span class=\"_ _0\"></span>trumen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en K.1 Financi\u00eb<span class=\"_ _b\"></span>le activa Alle <span class=\"_ _14\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble <span class=\"_ _16\"> </span>activa <span class=\"_ _e\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>opgenomen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>of <span class=\"_ _14\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>et <span class=\"_ _14\"></span>lange<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _14\"></span>in <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>ba<span class=\"_ _0\"></span>lans <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>transactieda<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um, <span class=\"_ _e\"></span>wanneer <span class=\"_ _14\"></span>de inkoop <span class=\"_ _1\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>financiee<span class=\"_ _b\"></span>l <span class=\"_ _e\"></span>actief<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>ond<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>va<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>con<span class=\"_ _b\"></span>tract <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>voorwaarden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de l<span class=\"_ _1\"></span>evering <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> actief voorsch<span class=\"_ _b\"></span>rijven binnen de <span class=\"_ _b\"></span>termijn die op de desbe<span class=\"_ _b\"></span>treffende ma<span class=\"_ _b\"></span>rkt algemeen voo<span class=\"_ _b\"></span>rgeschreven of ove<span class=\"_ _b\"></span>reengekomen<span class=\"_ _b\"></span> is, en wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _0\"></span> initieel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tegen<span class=\"_ _0\"></span> re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rde, vermee<span class=\"_ _b\"></span>rderd met transac<span class=\"_ _b\"></span>tiekoste<span class=\"_ _1\"></span>n, behalve<span class=\"_ _b\"></span> voor de<span class=\"_ _0\"></span> financi\u00eble<span class=\"_ _b\"></span> activa tegen re\u00eble <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>met <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>andering<span class=\"_ _0\"></span>en in <span class=\"_ _1\"></span>de winst-<span class=\"_ _1\"></span><span class=\"lsb\">en</span>-<span class=\"_ _1\"></span>verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>die initieel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>gewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>worden tegen re\u00eble<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. De <span class=\"_ _e\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa <span class=\"_ _1\"></span>worden <span class=\"_ _1\"></span>geclassif<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ceerd <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>categorie\u00eb<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>voorzien<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>volgens <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _e\"></span>op <span class=\"_ _1\"></span>basis <span class=\"_ _e\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>zowel het <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>rijf<span class=\"_ _1\"></span>smod<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iteit <span class=\"_ _1\"></span>voor<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>behee<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>als <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eigenschappen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>contractuele kasstromen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>financ<span class=\"_ _0\"></span>i\u00eble <span class=\"_ _15\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ief<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _15\"> </span>worden <span class=\"_ _16\"> </span>vastgelegd<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>b<span class=\"_ _0\"></span>ij <span class=\"_ _15\"> </span>hun<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ti\u00eble<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>opname.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Deze<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>classifica<span class=\"_ _0\"></span>tie<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>bepa<span class=\"_ _e\"></span>alt <span class=\"_ _15\"> </span>de waarde<span class=\"_ _0\"></span>ring van de <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble activa<span class=\"_ _b\"></span> op toekoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ige balans<span class=\"_ _0\"></span>data<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> geamor<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iseerde kos<span class=\"_ _0\"></span>tprijs o<span class=\"_ _b\"></span>f re\u00eble waa<span class=\"_ _0\"></span>rde<span class=\"_ _e\"></span>. (i) Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>activa aan<span class=\"_ _b\"></span> re\u00eble waa<span class=\"_ _0\"></span>rde via<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>activa <span class=\"_ _15\"> </span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>geclass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ficeerd <span class=\"_ _15\"> </span>tegen <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>e\u00eble<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>waarde <span class=\"_ _15\"> </span>met <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rdeveranderingen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>via <span class=\"_ _10\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>resultaat<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>als <span class=\"_ _10\"> </span>ze aangehouden <span class=\"_ _14\"></span>worden <span class=\"_ _14\"></span>voor <span class=\"_ _e\"></span>handel<span class=\"_ _1\"></span>sdoeleinden. <span class=\"_ _e\"></span>Fi<span class=\"_ _1\"></span>nanci\u00eble <span class=\"_ _e\"></span>acti<span class=\"_ _1\"></span>va <span class=\"_ _e\"></span>tegen <span class=\"_ _14\"></span>re\u00ebl<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>waarde <span class=\"_ _e\"></span>met <span class=\"_ _14\"></span>waardever<span class=\"_ _1\"></span>anderingen <span class=\"_ _e\"></span>via het <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>esultaat<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>worden <span class=\"_ _15\"> </span>ge<span class=\"_ _0\"></span>waardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>egen <span class=\"_ _16\"> </span>re\u00eble <span class=\"_ _15\"> </span>waarde<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>waarbij <span class=\"_ _16\"> </span>alle <span class=\"_ _10\"> </span>daarui<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>voor<span class=\"_ _0\"></span>tvloeiende<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>baten <span class=\"_ _15\"> </span>of <span class=\"_ _15\"> </span>last<span class=\"_ _e\"></span>en <span class=\"_ _16\"> </span>in <span class=\"_ _10\"> </span>het<span class=\"_ _b\"></span> resultaat <span class=\"_ _10\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _10\"> </span>worden.<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>Een <span class=\"_ _15\"> </span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>ieel <span class=\"_ _11\"> </span>ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ef <span class=\"_ _15\"> </span>wordt <span class=\"_ _15\"> </span>in <span class=\"_ _11\"> </span>dez<span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>catego<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>onde<span class=\"_ _0\"></span>rgebrach<span class=\"_ _0\"></span>t, <span class=\"_ _10\"> </span>als <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>voorname<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk aanges<span class=\"_ _0\"></span>chaft werd<span class=\"_ _0\"></span> om het op ko<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>termijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te verkopen.<span class=\"_ _b\"></span><span class=\"ff3\"> </span>(ii) Financi\u00eb<span class=\"_ _0\"></span>le activa<span class=\"_ _b\"></span> aan geamortisee<span class=\"_ _b\"></span>rde kostprijs Financi\u00eble <span class=\"_ _e\"></span>activa <span class=\"_ _e\"></span>aan <span class=\"_ _14\"></span>geamor<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>see<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>kostprijs <span class=\"_ _e\"></span>zijn <span class=\"_ _e\"></span>ni<span class=\"_ _1\"></span>et-afgeleide<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nstrumen<span class=\"_ _b\"></span>ten <span class=\"_ _14\"></span>die <span class=\"_ _e\"></span>worden <span class=\"_ _14\"></span>aangehoude<span class=\"_ _b\"></span>n binnen <span class=\"_ _b\"></span>een b<span class=\"_ _b\"></span>edrijfsmodel <span class=\"_ _b\"></span>dat e<span class=\"_ _b\"></span>rop ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>icht <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>houden om<span class=\"_ _b\"></span> contractue<span class=\"_ _b\"></span>le kasst<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>men <span class=\"_ _b\"></span>te on<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>vangen (<span class=\"ff8\">held <span class=\"_ _b\"></span>to <span class=\"_ _b\"></span>collect<span class=\"ff2\">) <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contractvoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>waarden <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het <span class=\"_ _9\"></span>f<span class=\"_ _1\"></span>inanci\u00eble <span class=\"_ _b\"></span>actief <span class=\"_ _9\"></span>geven <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>bepaalde <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>aanleiding <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _b\"></span>kasstro<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> </span></span>die <span class=\"_ _11\"> </span>uitslui<span class=\"_ _0\"></span>tend <span class=\"_ _11\"> </span>aflossinge<span class=\"_ _b\"></span>n <span class=\"_\"> </span>en <span class=\"_ _10\"> </span>r<span class=\"_ _1\"></span>entebe<span class=\"_ _0\"></span>talingen <span class=\"_ _10\"> </span>op <span class=\"_\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_\"> </span>ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>staande<span class=\"_ _b\"></span> <span class=\"_\"> </span>hoo<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>dsombed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _11\"> </span>bet<span class=\"_ _0\"></span>reffen <span class=\"_ _11\"> </span>(<span class=\"_ _e\"></span><span class=\"ff8\">solely <span class=\"_ _11\"> </span>paymen<span class=\"_ _b\"></span>ts <span class=\"_\"> </span>of<span class=\"_ _b\"></span> </span>principal <span class=\"_ _14\"></span>and <span class=\"_ _14\"></span>interest<span class=\"ff2\">). <span class=\"_ _14\"></span>Tot <span class=\"_ _14\"></span>deze <span class=\"_ _14\"></span>categorie <span class=\"_ _14\"></span>behoren<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>kas <span class=\"_ _16\"></span>en <span class=\"_ _14\"></span>kaseq<span class=\"_ _0\"></span>uivalenten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lange- <span class=\"_ _16\"> </span>en <span class=\"_ _14\"></span>kortetermijnvo<span class=\"_ _b\"></span>rderingen <span class=\"_ _14\"></span>en </span>handelsvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Kasequiva<span class=\"_ _b\"></span>lent<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>zijn <span class=\"_ _15\"> </span>kortlopende<span class=\"_ _b\"></span>, <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>hoge<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>m<span class=\"_ _1\"></span>ate <span class=\"_ _15\"> </span>liquide <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eggingen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>die<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>onmi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>llijk <span class=\"_ _15\"> </span>kunnen worden <span class=\"_ _1\"></span>omge<span class=\"_ _0\"></span>zet in geldmiddelen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _0\"></span>rvan <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bedrag bekend<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s, een oorspronkeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke looptijd <span class=\"_ _1\"></span>hebben<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>hoogs<span class=\"_ _b\"></span>tens dr<span class=\"ls0\">ie maanden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en geen<span class=\"_ _b\"></span> significant <span class=\"_ _0\"></span>risico van <span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>deve<span class=\"_ _b\"></span>randering inh<span class=\"_ _b\"></span>ouden<span class=\"_ _1\"></span>. </span>K.2 Financi\u00eb<span class=\"_ _b\"></span>le verplichtingen Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>verplichtingen <span class=\"_ _e\"></span>worden <span class=\"_ _14\"></span>geclassi<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>icee<span class=\"_ _0\"></span>rd <span class=\"_ _16\"></span>als <span class=\"_ _14\"></span>financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _16\"> </span>ver<span class=\"_ _b\"></span>pli<span class=\"_ _1\"></span>chtinge<span class=\"_ _0\"></span>n <span class=\"_ _14\"></span>aan <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde <span class=\"_ _14\"></span>via <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>esul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat <span class=\"_ _14\"></span>of <span class=\"_ _16\"></span>als financi\u00eble ve<span class=\"_ _b\"></span>rplichtingen tegen<span class=\"_ _b\"></span> geamor<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>iseerde kostp<span class=\"_ _b\"></span>rijs. (i) Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan <span class=\"_ _0\"></span>re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Financi\u00eble <span class=\"_ _14\"></span>verplicht<span class=\"_ _b\"></span>ingen <span class=\"_ _16\"></span>worden <span class=\"_ _14\"></span>geclassi<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>icee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"></span>aan <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>e\u00eble <span class=\"_ _e\"></span>waar<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _14\"></span>via <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>lt<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>als <span class=\"_ _14\"></span>ze <span class=\"_ _16\"> </span>aangehoude<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>voor handelsdo<span class=\"_ _0\"></span>eleinden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Financi\u00eble <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen <span class=\"_ _b\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _b\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>via<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>resultaat <span class=\"_ _b\"></span>worden<span class=\"_ _b\"></span> ge<span class=\"_ _0\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deerd <span class=\"_ _b\"></span>tegen <span class=\"_ _b\"></span>re\u00eble <span class=\"_ _b\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>, waarbij <span class=\"_ _14\"></span>alle <span class=\"_ _14\"></span>daaruit <span class=\"_ _14\"></span>voortvloe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ende <span class=\"_ _14\"></span>baten <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>lasten <span class=\"_ _14\"></span>in <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>resultaat <span class=\"_ _14\"></span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. <span class=\"_ _14\"></span>Een <span class=\"_ _14\"></span>financi\u00eble <span class=\"_ _14\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> wordt in deze<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ca<span class=\"_ _0\"></span>tegorie onde<span class=\"_ _b\"></span>rgebracht als <span class=\"ls11\">ze</span> voorna<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>elijk aanges<span class=\"_ _0\"></span>c<span class=\"_ _b\"></span>haft wer<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>om <span class=\"ls11\">ze</span> <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>korte <span class=\"_ _0\"></span>termijn te ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kopen.<span class=\"_ _0\"></span> (ii) Financi\u00eb<span class=\"_ _0\"></span>le verpl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>chtingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geamo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tiseerde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kostp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>verplichtingen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>geamort<span class=\"_ _0\"></span>iseerde<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>kostprijs,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>m<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>inbegrip <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>schulden<span class=\"_ _0\"></span>, <span class=\"_ _15\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>initieel gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>e\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>, <span class=\"_ _16\"></span>na <span class=\"_ _14\"></span>aftrek<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>transac<span class=\"_ _0\"></span>tiekos<span class=\"_ _0\"></span>ten. <span class=\"_ _14\"></span>Ze <span class=\"_ _14\"></span>worden<span class=\"_ _b\"></span>, <span class=\"_ _16\"> </span>na <span class=\"_ _14\"></span>initi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>opname,<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gewaa<span class=\"_ _0\"></span>rdeerd tegen <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>gea<span class=\"_ _b\"></span>mortiseerde <span class=\"_ _18\"> </span>kos<span class=\"_ _0\"></span>tpr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>js. <span class=\"_ _18\"> </span>De <span class=\"_ _13\"> </span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i\u00ebl<span class=\"_ _1\"></span>e <span class=\"_ _18\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nge<span class=\"_ _b\"></span>n <span class=\"_ _18\"> </span>van <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>groep <span class=\"_ _18\"> </span>ge<span class=\"_ _b\"></span>waardeerd <span class=\"_ _13\"> </span>tegen geamortisee<span class=\"_ _b\"></span>rde <span class=\"_\"> </span>kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>prijs <span class=\"_ _11\"> </span>omva<span class=\"_ _0\"></span>tten <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>langlopende<span class=\"_ _b\"></span> <span class=\"_\"> </span>financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>rpl<span class=\"_ _1\"></span>ich<span class=\"_ _0\"></span>tingen <span class=\"_ _10\"> </span>(<span class=\"_ _1\"></span>banksc<span class=\"_ _0\"></span>hulden<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _1\"></span> <span class=\"_\"> </span>leasingschu<span class=\"_ _b\"></span>lden), overige <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span>lopende <span class=\"_ _14\"></span>verplichtingen<span class=\"_ _b\"></span>, <span class=\"_ _16\"> </span>kortlopende <span class=\"_ _e\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble <span class=\"_ _16\"> </span>verplic<span class=\"_ _b\"></span>htingen, <span class=\"_ _14\"></span>handelsschulden<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _16\"> </span>overige <span class=\"_ _14\"></span>kortlop<span class=\"_ _0\"></span>ende verplichtingen<span class=\"_ _b\"></span>. (iii) Eigenver<span class=\"_ _b\"></span>mogensinstru<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten Externe <span class=\"_ _1\"></span>kosten <span class=\"_ _e\"></span>d<span class=\"_ _0\"></span>ie <span class=\"_ _e\"></span>direc<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>kunnen worden <span class=\"_ _1\"></span>toegerekend<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>uitgifte <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>ni<span class=\"_ _1\"></span>euwe <span class=\"_ _1\"></span>aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en, <span class=\"_ _e\"></span>uitgezon<span class=\"_ _b\"></span>derd <span class=\"_ _e\"></span>aande<span class=\"_ _b\"></span>len die <span class=\"_ _b\"></span>in he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> kade<span class=\"_ _b\"></span>r v<span class=\"_ _b\"></span>an een<span class=\"_ _b\"></span> bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijfscomb<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>natie <span class=\"_ _b\"></span>zijn <span class=\"_ _b\"></span>uitgegeven,<span class=\"_ _b\"></span> worden<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>gepresenteerd <span class=\"_ _b\"></span>als een<span class=\"_ _b\"></span> ve<span class=\"_ _b\"></span>rmindering,<span class=\"_ _b\"></span> na <span class=\"_ _b\"></span>aftrek <span class=\"_ _0\"></span>van belastingen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _15\"> </span>eigen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>vermogen.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Aande<span class=\"_ _0\"></span>lenemiss<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ekosten<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>die <span class=\"_ _15\"> </span>rechtst<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eeks <span class=\"_ _15\"> </span>zijn <span class=\"_ _15\"> </span>gemaak<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>in <span class=\"_ _15\"> </span>verband<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>m<span class=\"_ _e\"></span>et <span class=\"_ _15\"> </span>een bedrijfscomb<span class=\"_ _b\"></span>inatie worden opgenomen<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>a<span class=\"_ _0\"></span>ls <span class=\"_ _1\"></span>kost in <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>tatenrek<span class=\"_ _b\"></span>ening<span class=\"_ _1\"></span>. Di<span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>denden op gewone<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>aandelen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n het <span class=\"_ _20\"> </span>e<span class=\"_ _0\"></span>igen <span class=\"_ _20\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _1c\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>periode<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>waarin <span class=\"_ _1c\"> </span>ze <span class=\"_ _1c\"> </span>worden <span class=\"_ _1c\"> </span>gedec<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>areerd.<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>Indien <span class=\"_ _1c\"> </span>het <span class=\"_ _1c\"> </span>bedrijf <span class=\"_ _20\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"> </span>zijn dochteronde<span class=\"_ _b\"></span>rnemingen <span class=\"_ _b\"></span>gewone <span class=\"_ _b\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>an <span class=\"_ _b\"></span>zichzelf <span class=\"_ _b\"></span>of <span class=\"_ _0\"></span>van <span class=\"_ _b\"></span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn/hu<span class=\"_ _b\"></span>n <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>oeder<span class=\"_ _0\"></span>maatschapp<span class=\"_ _b\"></span>ij aan<span class=\"_ _b\"></span>koopt/aankope<span class=\"_ _0\"></span>n, <span class=\"_ _b\"></span>wordt de <span class=\"_\"> </span>betaa<span class=\"_ _b\"></span>lde <span class=\"_\"> </span>v<span class=\"_ _0\"></span>ergoed<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng, <span class=\"_ _11\"> </span>inclusief<span class=\"_ _b\"></span> <span class=\"_\"> </span>even<span class=\"_ _0\"></span>tuele <span class=\"_\"> </span>toe<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _b\"></span> <span class=\"_\"> </span>rekenen<span class=\"_ _b\"></span> <span class=\"_\"> </span>transa<span class=\"_ _0\"></span>ctiekosten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>na<span class=\"_ _b\"></span> <span class=\"_\"> </span>winstbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astinge<span class=\"_ _b\"></span>n, <span class=\"_\"> </span>in <span class=\"_ _10\"> </span>m<span class=\"_ _1\"></span>inde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing gebracht <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>het <span class=\"_ _16\"></span>totaal <span class=\"_ _14\"></span>van <span class=\"_ _15\"> </span>het <span class=\"_ _16\"></span>eigen<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>vermogen <span class=\"_ _16\"> </span>als <span class=\"_ _14\"></span>ingekochte <span class=\"_ _16\"> </span>ei<span class=\"_ _0\"></span>gen <span class=\"_ _16\"></span>aandel<span class=\"_ _1\"></span>en <span class=\"_ _16\"></span>tot <span class=\"_ _16\"> </span>ze <span class=\"_ _15\"> </span>worden <span class=\"_ _14\"></span>ingetrokken.<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Indien dergelijke <span class=\"_ _b\"></span>aandelen <span class=\"_ _9\"></span>later <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kocht <span class=\"_ _b\"></span>of <span class=\"_ _b\"></span>opnieu<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>uitgeg<span class=\"_ _b\"></span>even, <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ontvangen <span class=\"_ _b\"></span>vergoed<span class=\"_ _b\"></span>ing <span class=\"_ _b\"></span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en in het eigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vermoge<span class=\"_ _0\"></span>n. L. Voorzien<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__41": {
   "value": "L. Voorzien<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> Voorziening<span class=\"_ _0\"></span>en worden geb<span class=\"_ _0\"></span>oekt wan<span class=\"_ _0\"></span>neer de groep een bes<span class=\"_ _b\"></span>taande in rech<span class=\"_ _1\"></span>te afdwing<span class=\"_ _0\"></span>bare of feite<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke verp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichting heef<span class=\"_ _b\"></span>t als gevolg<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van gebeu<span class=\"_ _b\"></span>rtenissen <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n het<span class=\"_ _b\"></span> verleden, het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>schijnli<span class=\"_ _0\"></span>jk is d<span class=\"_ _b\"></span>at<span class=\"_ _1\"></span> een<span class=\"_ _0\"></span> uitstroom<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _0\"></span>middelen ve<span class=\"_ _b\"></span>reist zal z<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>n om<span class=\"_ _b\"></span> de verplicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng a<span class=\"_ _0\"></span>f te wikkelen<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>een be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rouwba<span class=\"_ _0\"></span>re schat<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> bedrag kan<span class=\"_ _b\"></span> worden g<span class=\"_ _1\"></span>emaakt. L<span class=\"ls3\">.1</span> Kos<span class=\"_ _b\"></span>ten van personee<span class=\"_ _b\"></span>lsbeloningen (i) Pensioenv<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _0\"></span> Ingeval <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r \u2018<span class=\"_ _1\"></span>toegezegd<span class=\"_ _b\"></span><span class=\"ff2\">-<span class=\"_ _1\"></span><span class=\"ff6\">pensioen<span class=\"_ _b\"></span>regelingen\u2019<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en \u2018toegezegde<span class=\"ff2\">-</span>bijd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age<span class=\"_ _b\"></span>nr<span class=\"_ _1\"></span>egelingen<span class=\"_ _b\"></span>\u2019<span class=\"_ _1\"></span> worden afgesloten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa </span></span>aangehouden in <span class=\"_ _1\"></span>aparte <span class=\"_ _1\"></span>beheerde fondsen of <span class=\"_ _1\"></span>groepsverzekeringen.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>pensioenregelingen worden gefinanci<span class=\"_ _1\"></span>erd door betalingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>werkneme<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>desbetre<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fende <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijven in <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>groep<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>waarbij r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wordt <span class=\"_ _1\"></span>gehouden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>met de aanbeve<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van ona<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>hankeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke e<span class=\"_ _0\"></span>rkende ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uarisse<span class=\"_ _0\"></span>n.  Voor <span class=\"_ _21\"> </span>de <span class=\"_ _22\"> </span>\u2018toegezeg<span class=\"_ _0\"></span>d<span class=\"ff2\">-</span>pensioen<span class=\"_ _b\"></span>regelingen\u2019<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _21\"> </span>pensioenk<span class=\"_ _b\"></span>osten <span class=\"_ _22\"> </span>geraamd<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>volgens <span class=\"_ _21\"> </span>de <span class=\"_ _22\"> </span><span class=\"ff8\">projec<span class=\"_ _0\"></span>ted <span class=\"_ _22\"> </span>un<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t </span>creditmetho<span class=\"_ _b\"></span>de<span class=\"ff2\">:<span class=\"_ _1\"></span> <span class=\"_\"> </span>de <span class=\"_\"> </span>kosten <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>strekken <span class=\"_\"> </span>van <span class=\"_\"> </span>pens<span class=\"_ _b\"></span>ioenen <span class=\"_\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>als <span class=\"_\"> </span>last <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>winst<span class=\"_ _1\"></span>-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>om <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>no<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>kosten<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>spreiden <span class=\"_ _10\"> </span>over <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>diens<span class=\"_ _b\"></span>ttijd <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>werkne<span class=\"_ _0\"></span>mers <span class=\"_ _10\"> </span>op <span class=\"_\"> </span>bas<span class=\"_ _0\"></span>is <span class=\"_ _10\"> </span>van <span class=\"_\"> </span>a<span class=\"_ _0\"></span>ctua<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble berekeningen.<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _16\"></span>pensioenve<span class=\"_ _b\"></span>rplichting <span class=\"_ _14\"></span>wordt <span class=\"_ _14\"></span>gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>als <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>cont<span class=\"_ _1\"></span>ante <span class=\"_ _16\"> </span>waarde <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>gescha<span class=\"_ _b\"></span>tt<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>toekoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ige uitstroom <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>kasmidde<span class=\"_ _b\"></span>len, <span class=\"_ _14\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>hand <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>entevoe<span class=\"_ _b\"></span>ten <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>overheidseffecten waarvan <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>looptijd <span class=\"_ _e\"></span>die<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de desbetre<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fende verp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>chtinge<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>benade<span class=\"_ _b\"></span>rt.  Actuari\u00eble<span class=\"_ _b\"></span> w<span class=\"_ _b\"></span>insten <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>verl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ezen <span class=\"_ _9\"></span>worden <span class=\"_ _b\"></span>geboekt<span class=\"_ _b\"></span> o<span class=\"_ _b\"></span>ver <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ge<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>idde<span class=\"_ _b\"></span>l<span class=\"_ _e\"></span>de <span class=\"_ _b\"></span>resterende<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>iensttijd <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> we<span class=\"_ _b\"></span>rknemers. <span class=\"_ _9\"></span>N<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>toactiva<span class=\"_ _b\"></span> die <span class=\"_ _1\"></span>voortvloeien uit <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>financie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>van de <span class=\"_ _1\"></span>pensioenv<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>gen <span class=\"_ _1\"></span>wor<span class=\"_ _1\"></span>den geboekt ten <span class=\"_ _1\"></span>bedrage van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>contan<span class=\"_ _0\"></span>te nettowaarde van <span class=\"_ _1\"></span>de toekomstige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>besparingen op <span class=\"_ _1\"></span>de werkgeversbi<span class=\"_ _b\"></span>jdrage <span class=\"_ _1\"></span>volgens de \u2018<span class=\"_ _1\"></span>geslo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"ff2\">-<span class=\"_ _1\"></span></span>groepmethode<span class=\"_ _b\"></span>\u2019 <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>het personeel aan<span class=\"_ _b\"></span> het eind van he<span class=\"_ _b\"></span>t jaar. De g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t geen <span class=\"_ _b\"></span>\u2018t<span class=\"_ _1\"></span>oegeze<span class=\"_ _b\"></span>gd<span class=\"_ _1\"></span><span class=\"ff2\">-<span class=\"_ _1\"></span></span>pensioen<span class=\"_ _b\"></span>regelingen\u2019 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>De <span class=\"_ _10\"> </span>bijdragen <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>aan <span class=\"_ _10\"> </span>\u2018toegezegd<span class=\"_ _0\"></span>e<span class=\"ff2\">-<span class=\"_ _1\"></span></span>bijd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agenrege<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span>\u2019 <span class=\"_ _11\"> </span>worden <span class=\"_ _15\"> </span>als <span class=\"_ _11\"> </span>las<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>winst<span class=\"ff2\">-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span> </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>pe<span class=\"_ _b\"></span>riode <span class=\"_ _18\"> </span>waarop<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>bijd<span class=\"_ _b\"></span>ragen <span class=\"_ _18\"> </span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>hebbe<span class=\"_ _0\"></span>n. <span class=\"_ _18\"> </span>Prepensioe<span class=\"_ _0\"></span>nen <span class=\"_ _13\"> </span>worden <span class=\"_ _18\"> </span>behan<span class=\"_ _0\"></span>deld <span class=\"_ _18\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s ontslagvergoed<span class=\"_ _b\"></span>ingen. <span class=\"_ _10\"> </span>De <span class=\"_ _10\"> </span>kosten <span class=\"_ _10\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>geboekt<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>wannee<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>nemers <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>nste<span class=\"_ _0\"></span>mmen <span class=\"_ _15\"> </span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>be\u00ebind<span class=\"_ _b\"></span>iging <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>hun dienstverband<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n het<span class=\"_ _b\"></span> kader van deze<span class=\"_ _b\"></span> pr<span class=\"_ _1\"></span>og<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>amma\u2019s<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>(ii) Personee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>sbeloning<span class=\"_ _b\"></span>en Alle <span class=\"_ _13\"> </span>personeelsbe<span class=\"_ _b\"></span>loningen <span class=\"_ _12\"> </span>werden <span class=\"_ _13\"> </span>betaald<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>geldmidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_ _13\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>w<span class=\"_ _1\"></span>erden <span class=\"_ _13\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s <span class=\"_ _13\"> </span>las<span class=\"_ _0\"></span>t <span class=\"_ _13\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _13\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-verliesrekening<span class=\"_ _b\"></span>. L.2 Verliesla<span class=\"_ _b\"></span>tende contracten De g<span class=\"_ _b\"></span>roep boek<span class=\"_ _b\"></span>t een<span class=\"_ _b\"></span> voorz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ening<span class=\"_ _b\"></span> voor <span class=\"_ _b\"></span>verlieslatende<span class=\"_ _b\"></span> cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acten<span class=\"_ _0\"></span> als<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>e verwach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e voo<span class=\"_ _b\"></span>rdelen <span class=\"_ _b\"></span>uit <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>act <span class=\"_ _b\"></span>kleine<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zijn dan de onve<span class=\"_ _b\"></span>rmijdelijke kos<span class=\"_ _0\"></span>ten die nod<span class=\"_ _b\"></span>ig zijn om<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> uit hoofde van he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ract na<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te komen<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span> L.3 Overige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorzien<span class=\"_ _0\"></span>ingen Overige <span class=\"_ _12\"> </span>voorzieningen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>aangelegd <span class=\"_ _12\"> </span>voor <span class=\"_ _12\"> </span>mogelijke<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>v<span class=\"_ _0\"></span>erpl<span class=\"_ _b\"></span>ichti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>waarvan<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>uitstroo<span class=\"_ _b\"></span>m <span class=\"_ _13\"> </span>van <span class=\"_ _12\"> </span>middelen redelijkerwi<span class=\"_ _b\"></span>jze <span class=\"_ _27\"> </span>kan<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _31\"> </span>gescha<span class=\"_ _b\"></span>t. <span class=\"_ _31\"> </span>Deze<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>voorzieningen<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>betr<span class=\"_ _1\"></span>effen<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>onder <span class=\"_ _2b\"> </span>meer <span class=\"_ _31\"> </span>jurid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche <span class=\"_ _31\"> </span>cla<span class=\"_ _b\"></span>ims <span class=\"_ _31\"> </span>en<span class=\"_ _b\"></span> belastingve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plichtingen<span class=\"_ _b\"></span> waarvoor <span class=\"_ _b\"></span>meer dan waarschi<span class=\"_ _b\"></span>jnlijk een ui<span class=\"_ _0\"></span>tstroo<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> van midde<span class=\"_ _b\"></span>len vereist za<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>zijn.<span class=\"_ _1\"></span> M. Opbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>antwoording",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__42": {
   "value": "L<span class=\"ls3\">.1</span> Kos<span class=\"_ _b\"></span>ten van personee<span class=\"_ _b\"></span>lsbeloningen (i) Pensioenv<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _0\"></span> Ingeval <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r \u2018<span class=\"_ _1\"></span>toegezegd<span class=\"_ _b\"></span><span class=\"ff2\">-<span class=\"_ _1\"></span><span class=\"ff6\">pensioen<span class=\"_ _b\"></span>regelingen\u2019<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en \u2018toegezegde<span class=\"ff2\">-</span>bijd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age<span class=\"_ _b\"></span>nr<span class=\"_ _1\"></span>egelingen<span class=\"_ _b\"></span>\u2019<span class=\"_ _1\"></span> worden afgesloten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa </span></span>aangehouden in <span class=\"_ _1\"></span>aparte <span class=\"_ _1\"></span>beheerde fondsen of <span class=\"_ _1\"></span>groepsverzekeringen.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>pensioenregelingen worden gefinanci<span class=\"_ _1\"></span>erd door betalingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>werkneme<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _e\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>desbetre<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fende <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijven in <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>groep<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>waarbij r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wordt <span class=\"_ _1\"></span>gehouden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>met de aanbeve<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van ona<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>hankeli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ke e<span class=\"_ _0\"></span>rkende ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uarisse<span class=\"_ _0\"></span>n.  Voor <span class=\"_ _21\"> </span>de <span class=\"_ _22\"> </span>\u2018toegezeg<span class=\"_ _0\"></span>d<span class=\"ff2\">-</span>pensioen<span class=\"_ _b\"></span>regelingen\u2019<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _21\"> </span>pensioenk<span class=\"_ _b\"></span>osten <span class=\"_ _22\"> </span>geraamd<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>volgens <span class=\"_ _21\"> </span>de <span class=\"_ _22\"> </span><span class=\"ff8\">projec<span class=\"_ _0\"></span>ted <span class=\"_ _22\"> </span>un<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t </span>creditmetho<span class=\"_ _b\"></span>de<span class=\"ff2\">:<span class=\"_ _1\"></span> <span class=\"_\"> </span>de <span class=\"_\"> </span>kosten <span class=\"_\"> </span>van <span class=\"_\"> </span>het <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>strekken <span class=\"_\"> </span>van <span class=\"_\"> </span>pens<span class=\"_ _b\"></span>ioenen <span class=\"_\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>als <span class=\"_\"> </span>last <span class=\"_\"> </span>in <span class=\"_\"> </span>de <span class=\"_\"> </span>winst<span class=\"_ _1\"></span>-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>om <span class=\"_ _10\"> </span>de <span class=\"_\"> </span>no<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>kosten<span class=\"_ _b\"></span> <span class=\"_\"> </span>te<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>spreiden <span class=\"_ _10\"> </span>over <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>diens<span class=\"_ _b\"></span>ttijd <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>werkne<span class=\"_ _0\"></span>mers <span class=\"_ _10\"> </span>op <span class=\"_\"> </span>bas<span class=\"_ _0\"></span>is <span class=\"_ _10\"> </span>van <span class=\"_\"> </span>a<span class=\"_ _0\"></span>ctua<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble berekeningen.<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _16\"></span>pensioenve<span class=\"_ _b\"></span>rplichting <span class=\"_ _14\"></span>wordt <span class=\"_ _14\"></span>gewaardee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>als <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>cont<span class=\"_ _1\"></span>ante <span class=\"_ _16\"> </span>waarde <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>gescha<span class=\"_ _b\"></span>tt<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>toekoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ige uitstroom <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>kasmidde<span class=\"_ _b\"></span>len, <span class=\"_ _14\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>hand <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>entevoe<span class=\"_ _b\"></span>ten <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>overheidseffecten waarvan <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>looptijd <span class=\"_ _e\"></span>die<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>de desbetre<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fende verp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>chtinge<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>benade<span class=\"_ _b\"></span>rt.  Actuari\u00eble<span class=\"_ _b\"></span> w<span class=\"_ _b\"></span>insten <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>verl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ezen <span class=\"_ _9\"></span>worden <span class=\"_ _b\"></span>geboekt<span class=\"_ _b\"></span> o<span class=\"_ _b\"></span>ver <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ge<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>idde<span class=\"_ _b\"></span>l<span class=\"_ _e\"></span>de <span class=\"_ _b\"></span>resterende<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>iensttijd <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> we<span class=\"_ _b\"></span>rknemers. <span class=\"_ _9\"></span>N<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>toactiva<span class=\"_ _b\"></span> die <span class=\"_ _1\"></span>voortvloeien uit <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>financie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>van de <span class=\"_ _1\"></span>pensioenv<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>gen <span class=\"_ _1\"></span>wor<span class=\"_ _1\"></span>den geboekt ten <span class=\"_ _1\"></span>bedrage van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>contan<span class=\"_ _0\"></span>te nettowaarde van <span class=\"_ _1\"></span>de toekomstige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>besparingen op <span class=\"_ _1\"></span>de werkgeversbi<span class=\"_ _b\"></span>jdrage <span class=\"_ _1\"></span>volgens de \u2018<span class=\"_ _1\"></span>geslo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"ff2\">-<span class=\"_ _1\"></span></span>groepmethode<span class=\"_ _b\"></span>\u2019 <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>het personeel aan<span class=\"_ _b\"></span> het eind van he<span class=\"_ _b\"></span>t jaar. De g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t geen <span class=\"_ _b\"></span>\u2018t<span class=\"_ _1\"></span>oegeze<span class=\"_ _b\"></span>gd<span class=\"_ _1\"></span><span class=\"ff2\">-<span class=\"_ _1\"></span></span>pensioen<span class=\"_ _b\"></span>regelingen\u2019 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>De <span class=\"_ _10\"> </span>bijdragen <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>aan <span class=\"_ _10\"> </span>\u2018toegezegd<span class=\"_ _0\"></span>e<span class=\"ff2\">-<span class=\"_ _1\"></span></span>bijd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agenrege<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span>\u2019 <span class=\"_ _11\"> </span>worden <span class=\"_ _15\"> </span>als <span class=\"_ _11\"> </span>las<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>winst<span class=\"ff2\">-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-ver<span class=\"_ _0\"></span>liesrekening<span class=\"_ _b\"></span> </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>pe<span class=\"_ _b\"></span>riode <span class=\"_ _18\"> </span>waarop<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>bijd<span class=\"_ _b\"></span>ragen <span class=\"_ _18\"> </span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>hebbe<span class=\"_ _0\"></span>n. <span class=\"_ _18\"> </span>Prepensioe<span class=\"_ _0\"></span>nen <span class=\"_ _13\"> </span>worden <span class=\"_ _18\"> </span>behan<span class=\"_ _0\"></span>deld <span class=\"_ _18\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s ontslagvergoed<span class=\"_ _b\"></span>ingen. <span class=\"_ _10\"> </span>De <span class=\"_ _10\"> </span>kosten <span class=\"_ _10\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>geboekt<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>wannee<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>nemers <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>nste<span class=\"_ _0\"></span>mmen <span class=\"_ _15\"> </span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>be\u00ebind<span class=\"_ _b\"></span>iging <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>hun dienstverband<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n het<span class=\"_ _b\"></span> kader van deze<span class=\"_ _b\"></span> pr<span class=\"_ _1\"></span>og<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>amma\u2019s<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>(ii) Personee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>sbeloning<span class=\"_ _b\"></span>en Alle <span class=\"_ _13\"> </span>personeelsbe<span class=\"_ _b\"></span>loningen <span class=\"_ _12\"> </span>werden <span class=\"_ _13\"> </span>betaald<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>geldmidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_ _13\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>w<span class=\"_ _1\"></span>erden <span class=\"_ _13\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s <span class=\"_ _13\"> </span>las<span class=\"_ _0\"></span>t <span class=\"_ _13\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _13\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"_ _1\"></span><span class=\"ls5\">en</span>-verliesrekening<span class=\"_ _b\"></span>. L.2 Verliesla<span class=\"_ _b\"></span>tende contracten",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__43": {
   "value": "M. Opbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>antwoording Opbrengsten<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>indien <span class=\"_ _e\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>waars<span class=\"_ _1\"></span>chijnl<span class=\"_ _0\"></span>ijk <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>dat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>economisch<span class=\"_ _b\"></span>e <span class=\"_ _14\"></span>voordelen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>met <span class=\"_ _14\"></span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>tot <span class=\"_ _14\"></span>een<span class=\"_ _b\"></span> transactie naar<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neming zullen vloeien<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de opbrengsten betrou<span class=\"_ _0\"></span>wbaar kan <span class=\"_ _1\"></span>bepaa<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Verkopen <span class=\"_ _b\"></span>worden <span class=\"_ _b\"></span>gebo<span class=\"_ _0\"></span>ekt <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>aftrek <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>btw <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>kortingen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Huu<span class=\"_ _b\"></span>ropbrengsten <span class=\"_ _b\"></span>uit <span class=\"_ _b\"></span>vastgoedbelegg<span class=\"_ _b\"></span>ingen <span class=\"_ _b\"></span>verhuurd <span class=\"_ _b\"></span>via <span class=\"_ _b\"></span>een huurovereenko<span class=\"_ _b\"></span>mst worden opg<span class=\"_ _0\"></span>eno<span class=\"_ _b\"></span>men in de geco<span class=\"_ _0\"></span>nso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de wins<span class=\"_ _b\"></span>t<span class=\"_ _e\"></span>-<span class=\"ls5\">en</span>-verlies<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> op lineaire<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>basis<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>over<span class=\"_ _0\"></span> de duu<span class=\"_ _0\"></span>r van de <span class=\"_ _1\"></span>huur.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Com<span class=\"_ _b\"></span>mer<span class=\"_ _1\"></span>ci\u00eble tegemoetko<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ngen toegeken<span class=\"_ _b\"></span>d <span class=\"_ _e\"></span>bij de <span class=\"_ _1\"></span>huur <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1\"></span>opgenomen als een <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eg<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aal <span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _14\"></span><span class=\"ls0\">totale <span class=\"_ _14\"></span>huuropb<span class=\"_ _b\"></span>rengsten. <span class=\"_ _e\"></span>Tijdelijke <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>teringstoelages <span class=\"_ _1\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>duur <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>huurovereenk<span class=\"_ _b\"></span>omst <span class=\"_ _14\"></span>pro <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ata </span>verrekend<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>met <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>huuropbrengs<span class=\"_ _b\"></span>ten. <span class=\"_ _e\"></span>Vergoedinge<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _1\"></span>vroegti<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>dig <span class=\"_ _1\"></span>verbroken <span class=\"_ _1\"></span>huu<span class=\"_ _0\"></span>rcontracten<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>onmidd<span class=\"_ _0\"></span>ellijk<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>in het <span class=\"_\"> </span>r<span class=\"_ _1\"></span>esultaat <span class=\"_ _29\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>het <span class=\"_ _29\"> </span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>opge<span class=\"_ _1\"></span>no<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en. <span class=\"_ _29\"> </span>Huuropb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_\"> </span>worden <span class=\"_ _12\"> </span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _29\"> </span>vanaf <span class=\"_ _29\"> </span>de <span class=\"_\"> </span>aanvang <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de huurovereenko<span class=\"_ _b\"></span>mst. <span class=\"_ _1\"></span>Rente <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _1\"></span>opgeno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>basis <span class=\"_ _1\"></span>van ti<span class=\"_ _1\"></span>jdseve<span class=\"_ _b\"></span>nredigheid,<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _0\"></span>rbij <span class=\"_ _1\"></span>rekening <span class=\"_ _1\"></span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>gehoude<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>met het <span class=\"_ _14\"></span>e<span class=\"_ _0\"></span>ffectieve<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span>ment <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>actief.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Di<span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>idenden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>worden <span class=\"_ _e\"></span>opge<span class=\"_ _0\"></span>nomen <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>het <span class=\"_ _16\"> </span>ogenb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ik <span class=\"_ _e\"></span>dat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>aandeelhoud<span class=\"_ _b\"></span>er <span class=\"_ _e\"></span>het recht heef<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verkregen<span class=\"_ _b\"></span> om de betal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng te on<span class=\"_ _b\"></span>tvangen. N. Kostenve<span class=\"_ _b\"></span>rantwoording",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__44": {
   "value": "N. Kostenve<span class=\"_ _b\"></span>rantwoording Bedrijfskosten <span class=\"_ _0\"></span>worden opgeno<span class=\"_ _b\"></span>men i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de winst-<span class=\"_ _1\"></span> en verliesreken<span class=\"_ _b\"></span>ing wanne<span class=\"_ _0\"></span>er ze gemaakt wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. Financie<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngskos<span class=\"_ _b\"></span>ten worden ten <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aste<span class=\"_ _0\"></span> van he<span class=\"_ _0\"></span>t resultaat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>genomen in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de mate<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dat ze be<span class=\"_ _b\"></span>trekking hebben<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op de boe<span class=\"_ _0\"></span>khoudk<span class=\"_ _b\"></span>undige pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__46": {
   "value": "6.5.3<span class=\"ff7\"> <span class=\"_ _1b\"> </span></span>Cruciale<span class=\"_ _0\"></span> beoordel<span class=\"_ _0\"></span>ingen en <span class=\"_ _b\"></span>belangrijks<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e bronne<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schatt<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngs<span class=\"_ _0\"></span>onzeker<span class=\"_ _b\"></span>heden<span class=\"_ _1\"></span> Bij <span class=\"_ _11\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>opstellen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>jaarrekening <span class=\"_ _10\"> </span>van<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>moet <span class=\"_ _10\"> </span>het <span class=\"_ _15\"> </span>manage<span class=\"_ _0\"></span>ment <span class=\"_ _10\"> </span>oordelen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>vormen <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>scha<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>tingen<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>en veronders<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>maken die een invloed<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>hebben<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de toepas<span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>g <span class=\"_ _1\"></span>van de waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>ringsregels en de gerappor<span class=\"_ _0\"></span>teerde waarde<span class=\"_ _0\"></span> van<span class=\"_ _0\"></span> activa en<span class=\"_ _b\"></span> verplichtingen<span class=\"_ _b\"></span> en van<span class=\"_ _b\"></span> de baten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>lasten.<span class=\"_ _b\"></span> De scha<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>tingen en<span class=\"_ _b\"></span> daaraan<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gronds<span class=\"_ _0\"></span>lag l<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ggende veronders<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellingen <span class=\"_ _1\"></span>zijn <span class=\"_ _1\"></span>gebaseer<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>va<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen <span class=\"_ _e\"></span>u<span class=\"_ _0\"></span>it <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>verlede<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>verse <span class=\"_ _1\"></span>andere <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oren <span class=\"_ _1\"></span>die <span class=\"_ _e\"></span>als <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ede<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>jk <span class=\"_ _1\"></span>worden bescho<span class=\"_ _0\"></span>uwd op bas<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geldende<span class=\"_ _b\"></span> omstandighede<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De <span class=\"_ _0\"></span>resultate<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>van deze sch<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttingen vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>men<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de bas<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de boekwaarde van activa en verplichtingen die niet op <span class=\"_ _1\"></span>eenvoud<span class=\"_ _b\"></span>i<span class=\"_ _e\"></span>ge <span class=\"_ _1\"></span>wi<span class=\"_ _b\"></span>jze <span class=\"_ _1\"></span>uit <span class=\"_ _1\"></span>ande<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>bronnen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>blijken. De daadwerkelijke<span class=\"_ _0\"></span> uitkomsten <span class=\"_ _10\"> </span>kunnen<span class=\"_ _b\"></span> <span class=\"_\"> </span>afwijken<span class=\"_ _b\"></span> <span class=\"_\"> </span>va<span class=\"_ _0\"></span>n <span class=\"_ _11\"> </span>deze <span class=\"_ _10\"> </span>schattingen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>De <span class=\"_\"> </span>sch<span class=\"_ _b\"></span>attingen <span class=\"_ _10\"> </span>en <span class=\"_\"> </span>onde<span class=\"_ _b\"></span>rli<span class=\"_ _1\"></span>ggende<span class=\"_ _b\"></span> <span class=\"_\"> </span>v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>stell<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> voortdurend<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ge\u00ebvaluee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d. Herzien<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van schattingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op<span class=\"_ _b\"></span>genomen in <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>periode<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waarin<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>schat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> herzien, indien<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de herziening<span class=\"_ _0\"></span> alleen voo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>die per<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode gevolgen<span class=\"_ _0\"></span> hee<span class=\"_ _0\"></span>ft. Herzien<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng in de vers<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>agper<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode en toeko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>stige perioden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vindt plaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>s indien<span class=\"_ _b\"></span> de herziening<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ook gevo<span class=\"_ _b\"></span>lgen heeft<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oekomst<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ioden. <span class=\"_ _1\"></span> 6.5.3.1<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen Bij het bepalen van de waa<span class=\"_ _b\"></span>rdering van de vastgoedbe<span class=\"_ _b\"></span>leggingen en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>activa voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> verkoop worden e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> veronders<span class=\"_ _b\"></span>tellingen gemaakt <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>resulteren <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>belang<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijke <span class=\"_ _1\"></span>schattingsonze<span class=\"_ _b\"></span>ker<span class=\"_ _1\"></span>heden <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>het <span class=\"_ _e\"></span>eind <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>verslagpe<span class=\"_ _0\"></span>riode <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>dus <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> wezenlijk risico in z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ch dragen van een <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>eri\u00eb<span class=\"_ _0\"></span>le aanpassing van d<span class=\"_ _b\"></span>e boekwaarde van de vastgoedbe<span class=\"_ _b\"></span>leggingen en de<span class=\"_ _b\"></span> activa<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>aangehouden<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>voo<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>verkoop<span class=\"_ _b\"></span>. <span class=\"_ _10\"> </span>Om <span class=\"_ _10\"> </span>die<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>reden<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>laat<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>raad<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _10\"> </span>bestuur <span class=\"_ _11\"> </span>van <span class=\"_ _15\"> </span>Accentis<span class=\"_ _b\"></span> <span class=\"_\"> </span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ch<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bijstaan<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_ _10\"> </span>zijn verschillende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedsc<span class=\"_ _0\"></span>hatters. Een<span class=\"_ _b\"></span> samenva<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ting<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van hun<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>gen i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opgenome<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> in he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> jaarve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>slag<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van Ac<span class=\"_ _b\"></span>centi<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De belang<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijkste<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bronnen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onders<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellingen en<span class=\"_ _b\"></span> schattingsonze<span class=\"_ _b\"></span>kerheden wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hieronder<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>samengev<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>:<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">De evolu<span class=\"_ _0\"></span>tie van<span class=\"_ _b\"></span> de staa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> van de<span class=\"_ _b\"></span> gebouwen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> noodzaak<span class=\"_ _0\"></span> tot st<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uc<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ureel onde<span class=\"_ _b\"></span>rhoud. Zonde<span class=\"_ _b\"></span>r verdere<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vermeld<span class=\"_ _b\"></span>ing </span></span>is het uitgangs<span class=\"_ _b\"></span>punt dat bodem<span class=\"_ _b\"></span> en/of grondwa<span class=\"_ _b\"></span>ter niet veront<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>einigd z<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>n doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> schade<span class=\"_ _b\"></span>lijke stoffen. \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">De alge<span class=\"_ _b\"></span>mene <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oestand<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de c<span class=\"_ _b\"></span>onstruc<span class=\"_ _0\"></span>ties <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>lding <span class=\"_ _b\"></span>van de<span class=\"_ _b\"></span> e<span class=\"_ _b\"></span>ventuele z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>chtba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e sch<span class=\"_ _b\"></span>ade <span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> tekortko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ingen. </span></span>Zonder <span class=\"_ _15\"> </span>verde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>verme<span class=\"_ _0\"></span>lding <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>het <span class=\"_ _15\"> </span>uitgangspun<span class=\"_ _0\"></span>t <span class=\"_ _15\"> </span>dat <span class=\"_ _15\"> </span>geen <span class=\"_ _15\"> </span>problemen <span class=\"_ _15\"> </span>bestaan<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>stabilitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>en/of <span class=\"_ _16\"> </span>gebruik <span class=\"_ _15\"> </span>van schade<span class=\"_ _0\"></span>lijke en gevaa<span class=\"_ _b\"></span>rl<span class=\"_ _1\"></span>ijke <span class=\"_ _b\"></span>mat<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rialen. \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Behouden<span class=\"_ _b\"></span>s <span class=\"_ _11\"> </span>andere<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bepaling<span class=\"_ _b\"></span>en <span class=\"_ _11\"> </span>is<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>het <span class=\"_ _10\"> </span>uitgang<span class=\"_ _b\"></span>spunt <span class=\"_ _11\"> </span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>eigen<span class=\"_ _b\"></span>aar/<span class=\"_ _1\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uiker <span class=\"_ _10\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>alle <span class=\"_ _10\"> </span>nodige <span class=\"_ _10\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gunningen<span class=\"_ _b\"></span> </span></span>beschikt <span class=\"_ _0\"></span>(bouw, <span class=\"_ _0\"></span>milieu, socio-econ<span class=\"_ _b\"></span>omisch ...).<span class=\"_ _b\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">De <span class=\"_ _11\"> </span>geschat<span class=\"_ _b\"></span>te <span class=\"_ _11\"> </span>huurinkoms<span class=\"_ _b\"></span>ten <span class=\"_ _11\"> </span>boven <span class=\"_ _10\"> </span>op <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>actue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_\"> </span>huur<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nko<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>en<span class=\"_ _b\"></span> <span class=\"_\"> </span>de <span class=\"_ _10\"> </span>evolut<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>ervan<span class=\"_ _b\"></span> <span class=\"_\"> </span>s<span class=\"_ _b\"></span>amen <span class=\"_ _10\"> </span>met <span class=\"_ _11\"> </span>de </span></span>verwachte<span class=\"_ _0\"></span> evolutie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eegstand<span class=\"_ _b\"></span> van de gebou<span class=\"_ _0\"></span>wen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Eventuele<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>afwaarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bij versne<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n het kade<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge of toeko<span class=\"_ _b\"></span>mstige liquid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>teitsspann<span class=\"_ _b\"></span>ingen.<span class=\"_ _1\"></span> </span></span>Voor een <span class=\"_ _b\"></span><span class=\"ff6\">volledige<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> overz<span class=\"_ _b\"></span>icht word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ech<span class=\"_ _0\"></span>ter v<span class=\"_ _0\"></span>erweze<span class=\"_ _0\"></span>n na<span class=\"_ _b\"></span>ar<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>risicof<span class=\"_ _b\"></span>actor<span class=\"_ _1\"></span>en zo<span class=\"_ _b\"></span>al<span class=\"_ _1\"></span>s op<span class=\"_ _b\"></span>genomen <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>Accentis\u2019 <span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>verslag.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span>6.5.3.2<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Bijzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e waardeve<span class=\"_ _b\"></span>rmindering van<span class=\"_ _b\"></span> acti<span class=\"_ _1\"></span>va Voor de<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>toepassing <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>IAS 36<span class=\"_ _b\"></span> \u2018Bi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>zondere<span class=\"_ _b\"></span> waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deverminde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> activa\u2019 <span class=\"_ _b\"></span>moet h<span class=\"_ _b\"></span>et <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>anagemen<span class=\"_ _b\"></span>t scha<span class=\"_ _b\"></span>ttingen <span class=\"_ _b\"></span>ma<span class=\"_ _e\"></span><span class=\"ff2\">ken </span>van <span class=\"_ _b\"></span>de inpu<span class=\"_ _0\"></span>tparamete<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s van<span class=\"_ _b\"></span> waa<span class=\"_ _b\"></span>rderingsmode<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>len <span class=\"_ _b\"></span>voor p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ognoses<span class=\"_ _b\"></span> van <span class=\"_ _b\"></span>kasstromen e<span class=\"_ _b\"></span>n w<span class=\"_ _b\"></span>instmarges<span class=\"_ _0\"></span>. He<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>management<span class=\"_ _b\"></span> baseert <span class=\"_ _13\"> </span>deze <span class=\"_ _13\"> </span>scha<span class=\"_ _b\"></span>tti<span class=\"_ _1\"></span>ngen <span class=\"_ _12\"> </span>zowel <span class=\"_ _13\"> </span>op <span class=\"_ _13\"> </span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>varingen<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>uit <span class=\"_ _13\"> </span>het<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>verled<span class=\"_ _b\"></span>en <span class=\"_ _13\"> </span>als <span class=\"_ _13\"> </span>op <span class=\"_ _13\"> </span>verwach<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>mar<span class=\"_ _1\"></span>ktontw<span class=\"_ _b\"></span>ikkelingen. <span class=\"_ _13\"> </span>He<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> managemen<span class=\"_ _b\"></span>t <span class=\"_ _1c\"> </span>moet <span class=\"_ _18\"> </span>eveneens <span class=\"_ _18\"> </span>veronde<span class=\"_ _0\"></span>rstellingen <span class=\"_ _1c\"> </span>make<span class=\"_ _b\"></span>n <span class=\"_ _1c\"> </span>ove<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>de <span class=\"_ _18\"> </span>waardering <span class=\"_ _18\"> </span>van <span class=\"_ _1c\"> </span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>van<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>ac<span class=\"_ _b\"></span>tieve belasting<span class=\"_ _0\"></span>latenties <span class=\"_ _b\"></span>met he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> oog <span class=\"_ _b\"></span>op toeko<span class=\"_ _b\"></span>mstige belas<span class=\"_ _b\"></span>tbare <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n en<span class=\"_ _b\"></span> van garant<span class=\"_ _b\"></span>ievoorzieningen.<span class=\"_ _b\"></span> Voor e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>k v<span class=\"_ _0\"></span>an d<span class=\"_ _0\"></span>eze aspecten houd<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> het manage<span class=\"_ _b\"></span>ment rekening me<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> de ervaring<span class=\"_ _0\"></span>en uit he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verleden aange<span class=\"_ _b\"></span>vuld<span class=\"_ _e\"></span> met actuele info<span class=\"_ _b\"></span>rmatie over, onder meer<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> productpo<span class=\"_ _b\"></span>rtfolio en <span class=\"ff6\">\u2013</span>prestat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bloo<span class=\"_ _0\"></span>tstelling aan<span class=\"_ _0\"></span> kre<span class=\"_ _b\"></span>dietrisico.  6.5.3.3<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Joint ventures<span class=\"_ _b\"></span> De <span class=\"_ _20\"> </span>50%-par<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>icipat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _1c\"> </span>vennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap <span class=\"_ _1c\"> </span>Clubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _20\"> </span>GmbH <span class=\"_ _1c\"> </span>wordt <span class=\"_ _1c\"> </span>beschouwd <span class=\"_ _1c\"> </span>als <span class=\"_ _20\"> </span>geza<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enl<span class=\"_ _0\"></span>ijk <span class=\"_ _20\"> </span>con<span class=\"_ _0\"></span>trole <span class=\"_ _20\"> </span>in overeenste<span class=\"_ _b\"></span>mm<span class=\"_ _1\"></span>ing <span class=\"_ _14\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t <span class=\"_ _15\"> </span>IFRS <span class=\"_ _16\"> </span>11.7, <span class=\"_ _16\"> </span>g<span class=\"_ _1\"></span>ezien <span class=\"_ _14\"></span>de <span class=\"_ _15\"> </span>beslissingen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>nzake<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>relevan<span class=\"_ _0\"></span>te <span class=\"_ _15\"> </span>activite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ten <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>unanieme <span class=\"_ _16\"></span>toes<span class=\"_ _0\"></span>temming<span class=\"_ _b\"></span> vereisen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>controle<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>partijen. <span class=\"_ _e\"></span>Tevens<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>wordt <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>geno<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>belang<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>beschou<span class=\"_ _b\"></span>wd <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>joint <span class=\"_ _e\"></span>ven<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ure <span class=\"_ _e\"></span>gez<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en beide <span class=\"_ _12\"> </span>controle<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende <span class=\"_ _12\"> </span>partijen <span class=\"_ _29\"> </span>r<span class=\"_ _1\"></span>ech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>hebben <span class=\"_ _12\"> </span>op <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>ne<span class=\"_ _b\"></span>tt<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>activa, <span class=\"_ _29\"> </span>en <span class=\"_ _13\"> </span>niet<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>op <span class=\"_ _12\"> </span>specifieke <span class=\"_ _29\"> </span>activa <span class=\"_ _12\"> </span>of <span class=\"_ _12\"> </span>schulden.<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>I<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> overeenste<span class=\"_ _b\"></span>mm<span class=\"_ _1\"></span>ing <span class=\"_ _14\"></span>met <span class=\"_ _16\"></span>IFRS <span class=\"_ _16\"> </span>11.24<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>wordt <span class=\"_ _16\"></span>het <span class=\"_ _16\"></span>genomen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>belang<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>dan <span class=\"_ _16\"></span>ook <span class=\"_ _16\"> </span>beschouwd<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>als <span class=\"_ _16\"></span>een <span class=\"_ _14\"></span>joi<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>ven<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ure <span class=\"_ _16\"></span>dewe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ke verwerkt word<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gens de ver<span class=\"_ _b\"></span>mogensmutat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>emethod<span class=\"_ _0\"></span>e (IAS 28<span class=\"_ _b\"></span>).<span class=\"_ _1\"></span> Aangezien <span class=\"_ _16\"></span>de <span class=\"_ _16\"> </span>overd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acht<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>gebeurd<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>met <span class=\"_ _16\"></span>terugwerkende<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>kracht <span class=\"_ _16\"> </span>diende <span class=\"_ _16\"> </span>het <span class=\"_ _16\"></span>resultaat <span class=\"_ _16\"></span>van <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>joint<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>venture <span class=\"_ _16\"> </span>vanaf <span class=\"_ _16\"></span>de economische<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>transfe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>opgeno<span class=\"_ _b\"></span>men <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>in <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>resultaat<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van Iep <span class=\"_ _e\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Gezien <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>immate<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i\u00eble i<span class=\"_ _1\"></span>mpac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>werd <span class=\"_ _1\"></span>het preacquisi<span class=\"_ _0\"></span>tieresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat opgen<span class=\"_ _b\"></span>om<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor de bereke<span class=\"_ _0\"></span>ning<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>badw<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ll in boek<span class=\"_ _0\"></span>jaar 2017<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> 6.5.3.4<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Uitgestelde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastinge<span class=\"_ _b\"></span>n Uitgestelde<span class=\"_ _b\"></span> b<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingvorde<span class=\"_ _b\"></span>ringen <span class=\"_ _b\"></span>worden<span class=\"_ _b\"></span> op<span class=\"_ _b\"></span>genomen <span class=\"_ _b\"></span>voor<span class=\"_ _b\"></span> ove<span class=\"_ _0\"></span>rgedr<span class=\"_ _b\"></span>agen <span class=\"_ _b\"></span>fiscale <span class=\"_ _b\"></span>verl<span class=\"_ _0\"></span>iezen <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>zover <span class=\"_ _b\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>waarsch<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>nlijk<span class=\"_ _b\"></span> is <span class=\"_ _15\"> </span>dat <span class=\"_ _15\"> </span>er <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>oeko<span class=\"_ _b\"></span>mstige <span class=\"_ _15\"> </span>fiscale <span class=\"_ _15\"> </span>winst <span class=\"_ _15\"> </span>beschikbaa<span class=\"_ _b\"></span>r <span class=\"_ _10\"> </span>za<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>zijn <span class=\"_ _15\"> </span>waarmee<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>fiscale <span class=\"_ _15\"> </span>verlieze<span class=\"_ _0\"></span>n <span class=\"_ _15\"> </span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>worden <span class=\"_ _15\"> </span>verrekend<span class=\"_ _b\"></span>. Belangrijke beoordel<span class=\"_ _0\"></span>ingen door <span class=\"_ _1\"></span>het management zijn <span class=\"_ _1\"></span>vereist<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>om <span class=\"_ _1\"></span>de op <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>nemen uitgestelde belastingvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> bepalen,<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>basis<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>ve<span class=\"_ _0\"></span>rwachte <span class=\"_ _15\"> </span>timing <span class=\"_ _15\"> </span>en <span class=\"_ _10\"> </span>het <span class=\"_ _10\"> </span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>veau <span class=\"_ _10\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>t<span class=\"_ _1\"></span>oeko<span class=\"_ _b\"></span>mstige <span class=\"_ _10\"> </span>belastba<span class=\"_ _b\"></span>re <span class=\"_ _10\"> </span>winst, <span class=\"_ _10\"> </span>sa<span class=\"_ _b\"></span>men <span class=\"_ _10\"> </span>met <span class=\"_ _10\"> </span>de toekomstige<span class=\"_ _b\"></span> fisca<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>planningss<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rategie\u00ebn<span class=\"_ _b\"></span>. De<span class=\"_ _b\"></span> effectieve <span class=\"_ _b\"></span>waarde<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de ui<span class=\"_ _0\"></span>tgestelde be<span class=\"_ _b\"></span>lastingvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> zal <span class=\"_ _b\"></span>in p<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>nc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>pe slechts <span class=\"_\"> </span>bev<span class=\"_ _0\"></span>estigd <span class=\"_ _11\"> </span>kunnen <span class=\"_ _10\"> </span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_\"> </span>wannee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_\"> </span>een <span class=\"_\"> </span>be<span class=\"_ _b\"></span>lastingplich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ige <span class=\"_ _11\"> </span>ze <span class=\"_\"> </span>aanwen<span class=\"_ _0\"></span>dt, <span class=\"_\"> </span>d<span class=\"_ _b\"></span>.i. <span class=\"_\"> </span>vanaf <span class=\"_ _11\"> </span>het <span class=\"_\"> </span>ogenb<span class=\"_ _b\"></span>lik <span class=\"_\"> </span>dat <span class=\"_\"> </span>de<span class=\"_ _b\"></span> belastingp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtige be<span class=\"_ _b\"></span>lastbare wins<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>gene<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eert. Tot<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dan kan<span class=\"_ _b\"></span> de waarde<span class=\"_ _0\"></span> ervan slechts<span class=\"_ _b\"></span> worden ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aamd.<span class=\"_ _1\"></span> Fiscale <span class=\"_ _29\"> </span>verliezen<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>hebben <span class=\"_ _29\"> </span>betrekking <span class=\"_\"> </span>op <span class=\"_ _12\"> </span>de <span class=\"_\"> </span>moedervennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>sch<span class=\"_ _b\"></span>ap <span class=\"_ _12\"> </span>en <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>dochteronde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nem<span class=\"_ _0\"></span>ingen <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>allen <span class=\"_ _29\"> </span>een geschiede<span class=\"_ _b\"></span>ni<span class=\"_ _1\"></span>s hebben<span class=\"_ _b\"></span> van verliezen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscale ver<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ezen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ni<span class=\"_ _b\"></span>et <span class=\"_ _1\"></span>worden<span class=\"_ _b\"></span> gecompensee<span class=\"_ _b\"></span>rd met belastba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> winsten elders in de g<span class=\"_ _0\"></span>roep. De fisca<span class=\"_ _b\"></span>le verliezen hebben<span class=\"_ _b\"></span> geen vervaldag. I<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>di<span class=\"_ _1\"></span>en het gebru<span class=\"_ _b\"></span>ik <span class=\"_ _1\"></span>van de <span class=\"_ _0\"></span>fiscale ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iezen bepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt is<span class=\"_ _b\"></span> in <span class=\"_ _b\"></span><span class=\"ls5\">de <span class=\"ls0\">tijd, <span class=\"_ _b\"></span>bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat <span class=\"_ _0\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>risico <span class=\"_ _b\"></span>dat <span class=\"_ _b\"></span>niet <span class=\"_ _b\"></span>tijdig <span class=\"_ _b\"></span>voldoende<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>opportuni<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten <span class=\"_ _b\"></span>b<span class=\"_ _b\"></span>estaan <span class=\"_ _0\"></span>om <span class=\"_ _b\"></span>deze <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>recupereren<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Er <span class=\"_ _b\"></span>werd<span class=\"_ _1\"></span> <span class=\"ls5\">op</span> <span class=\"_ _b\"></span><span class=\"ls5\">heden </span></span></span>slechts <span class=\"_ _1\"></span>een gedeelte <span class=\"_ _1\"></span>van de <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gedragen fiscale verliezen <span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kend door <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>onzeke<span class=\"_ _0\"></span>rheid omtr<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>he<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>gebruik van <span class=\"_ _1\"></span>de totale fiscale<span class=\"_ _b\"></span> verliezen in de<span class=\"_ _b\"></span> volgende ja<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en, en a<span class=\"_ _b\"></span>ls<span class=\"_ _e\"></span> uitgeste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de bela<span class=\"_ _b\"></span>stingvorderingen<span class=\"_ _b\"></span> opgenomen<span class=\"_ _0\"></span>. 6.5.3.5<span class=\"ffa\"> <span class=\"_ _24\"> </span></span>Opbrengstve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>an<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>woording De <span class=\"_ _16\"> </span>opbrengstve<span class=\"_ _b\"></span>rantwoording <span class=\"_ _14\"></span>dient, <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>basis<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>toepassi<span class=\"_ _b\"></span>ng <span class=\"_ _15\"> </span>zijnde <span class=\"_ _14\"></span>modaliteiten <span class=\"_ _14\"></span>in <span class=\"_ _16\"></span>de <span class=\"_ _16\"> </span>overeenkoms<span class=\"_ _b\"></span>ten, <span class=\"_ _16\"> </span>in overeenste<span class=\"_ _b\"></span>mm<span class=\"_ _1\"></span>ing <span class=\"_ _13\"> </span>met <span class=\"_ _18\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>va<span class=\"_ _0\"></span>n <span class=\"_ _18\"> </span>toepass<span class=\"_ _b\"></span>ing <span class=\"_ _18\"> </span>zijnde<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>boekhoudkun<span class=\"_ _b\"></span>di<span class=\"_ _1\"></span>g <span class=\"_ _13\"> </span>r<span class=\"_ _1\"></span>eferent<span class=\"_ _0\"></span>iestelsel <span class=\"_ _18\"> </span>bepa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _18\"> </span>te <span class=\"_ _13\"> </span>worden. <span class=\"_ _13\"> </span>Het managemen<span class=\"_ _b\"></span>t <span class=\"_ _15\"> </span>beoordeelt<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>modaliteiten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>kortingen <span class=\"_ _16\"></span>en <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>vester<span class=\"_ _1\"></span>ings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oelages<span class=\"_ _b\"></span>, <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>de <span class=\"_ _16\"> </span>belangr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jke <span class=\"_ _14\"></span>wi<span class=\"_ _1\"></span>jzigingen<span class=\"_ _b\"></span> (verlening o<span class=\"_ _b\"></span>f n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>euw<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contracten en<span class=\"_ _b\"></span> toetst <span class=\"_ _b\"></span>de impact<span class=\"_ _b\"></span> op d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>wijze<span class=\"_ _b\"></span> waarop <span class=\"_ _b\"></span>de o<span class=\"_ _0\"></span>mzet e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kend <span class=\"_ _b\"></span>wordt o<span class=\"_ _b\"></span>vereenkomst<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>g het van toepas<span class=\"_ _b\"></span>sing zijnde boe<span class=\"_ _0\"></span>khoudk<span class=\"_ _b\"></span>undig referen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iestelsel<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__45": {
   "value": "6.5.3  Cruciale beoordelingen en belangrijkste bronnen van schattingsonzekerheden Bij  het  opstellen  van  de  jaarrekening  van  de  groep  moet  het  management  oordelen  vormen  en  schattingen  en veronderstellingen maken die een invloed hebben op de toepassing van de waarderingsregels en de gerapporteerde waarde van activa en verplichtingen en van de baten en de lasten. De schattingen en daaraan ten grondslag liggende veronderstellingen zijn gebaseerd op ervaringen uit het verleden en diverse andere factoren die als redelijk worden beschouwd op basis van de geldende omstandigheden. De resultaten van deze schattingen vormen de basis voor de boekwaarde van activa en verplichtingen die niet op eenvoudige wijze uit andere bronnen blijken. De daadwerkelijke uitkomsten  kunnen  afwijken  van  deze  schattingen.  De  schattingen  en  onderliggende  veronderstellingen  worden voortdurend ge\u00ebvalueerd. Herzieningen van schattingen worden opgenomen in de periode waarin de schatting wordt herzien, indien de herziening alleen voor die periode gevolgen heeft. Herziening in de verslagperiode en toekomstige perioden vindt plaats indien de herziening ook gevolgen heeft voor toekomstige perioden.  6.5.3.1  Vastgoedbeleggingen Bij het bepalen van de waardering van de vastgoedbeleggingen en activa voor verkoop worden er veronderstellingen gemaakt die resulteren in belangrijke schattingsonzekerheden aan het eind van een verslagperiode en die dus een wezenlijk risico in zich dragen van een materi\u00eble aanpassing van de boekwaarde van de vastgoedbeleggingen en de activa  aangehouden  voor  verkoop.  Om  die  reden  laat  de  raad  van  bestuur  van  Accentis  zich  bijstaan  door  zijn verschillende vastgoedschatters. Een samenvatting van hun verslagen is opgenomen in het jaarverslag van Accentis. De belangrijkste bronnen van veronderstellingen en schattingsonzekerheden worden hieronder samengevat: \u25aa  De evolutie van de staat van de gebouwen en de noodzaak tot structureel onderhoud. Zonder verdere vermelding is het uitgangspunt dat bodem en/of grondwater niet verontreinigd zijn door schadelijke stoffen. \u25aa  De algemene toestand van de constructies met vermelding van de eventuele zichtbare schade en tekortkomingen. Zonder  verdere  vermelding  is  het  uitgangspunt  dat  geen  problemen  bestaan  van  stabiliteit  en/of  gebruik  van schadelijke en gevaarlijke materialen. \u25aa  Behoudens  andere  bepalingen  is  het  uitgangspunt  dat  de  eigenaar/gebruiker  over  alle  nodige  vergunningen beschikt (bouw, milieu, socio-economisch ...). \u25aa  De  geschatte  huurinkomsten  boven  op  de  contractuele  huurinkomsten  en  de  evolutie  ervan  samen  met  de verwachte evolutie van de leegstand van de gebouwen. \u25aa  Eventuele afwaardering bij versnelde verkoop in het kader van huidige of toekomstige liquiditeitsspanningen. Voor een vollediger overzicht wordt echter verwezen naar de risicofactoren zoals opgenomen in Accentis\u2019 jaarverslag. 6.5.3.2  Bijzondere waardevermindering van activa Voor de toepassing van IAS 36 \u2018Bijzondere waardevermindering van activa\u2019 moet het management schattingen maken van de inputparameters van waarderingsmodellen voor prognoses van kasstromen en winstmarges. Het management baseert  deze  schattingen  zowel  op  ervaringen  uit  het  verleden  als  op  verwachte  marktontwikkelingen.  Het management  moet  eveneens  veronderstellingen  maken  over  de  waardering  van  vorderingen,  van  actieve belastinglatenties met het oog op toekomstige belastbare inkomsten en van garantievoorzieningen. Voor elk van deze aspecten houdt het management rekening met de ervaringen uit het verleden aangevuld met actuele informatie over, onder meer, productportfolio en \u2013prestaties en blootstelling aan kredietrisico.  6.5.3.3  Joint ventures De  50%-participatie  in  de  vennootschap  Clubhotel  GmbH  wordt  beschouwd  als  gezamenlijk  controle  in overeenstemming met  IFRS  11.7,  gezien de  beslissingen  inzake  relevante  activiteiten  de  unanieme toestemming vereisen van de controlerende partijen. Tevens wordt het genomen belang beschouwd als een joint venture gezien beide  controlerende  partijen  recht  hebben  op  de  netto  activa,  en  niet  op  specifieke  activa  of  schulden.  In overeenstemming met IFRS  11.24  wordt het genomen  belang  dan ook  beschouwd  als een joint  venture dewelke verwerkt wordt volgens de vermogensmutatiemethode (IAS 28). Aangezien de  overdracht  gebeurde  met terugwerkende  kracht  diende  het resultaat van  de joint  venture  vanaf de economische transfer opgenomen te worden in het resultaat van Iep Invest. Gezien de immateri\u00eble impact werd het preacquisitieresultaat opgenomen voor de berekening van de badwill in boekjaar 2017. 6.5.3.4  Uitgestelde belastingen Uitgestelde belastingvorderingen worden opgenomen voor overgedragen fiscale verliezen voor zover het waarschijnlijk is  dat  er  toekomstige  fiscale  winst  beschikbaar  zal  zijn  waarmee  de  fiscale  verliezen  kunnen  worden  verrekend. Belangrijke beoordelingen door het management zijn vereist om de op te nemen uitgestelde belastingvorderingen te bepalen,  op  basis  van  de  verwachte  timing  en  het  niveau  van  de  toekomstige  belastbare  winst,  samen  met  de toekomstige fiscale planningsstrategie\u00ebn. De effectieve waarde van de uitgestelde belastingvorderingen zal in principe slechts  bevestigd  kunnen  worden  wanneer  een  belastingplichtige  ze  aanwendt,  d.i.  vanaf  het  ogenblik  dat  de belastingplichtige belastbare winst genereert. Tot dan kan de waarde ervan slechts worden geraamd. Fiscale  verliezen  hebben  betrekking  op  de  moedervennootschap  en  de  dochterondernemingen  die  allen  een geschiedenis hebben van verliezen. De fiscale verliezen kunnen niet worden gecompenseerd met belastbare winsten elders in de groep. De fiscale verliezen hebben geen vervaldag. Indien het gebruik van de fiscale verliezen beperkt is in de tijd, bestaat het risico dat niet tijdig voldoende opportuniteiten bestaan om deze te recupereren. Er werd op heden slechts een gedeelte van de overgedragen fiscale verliezen erkend door de onzekerheid omtrent het gebruik van de totale fiscale verliezen in de volgende jaren, en als uitgestelde belastingvorderingen opgenomen. 6.5.3.5  Opbrengstverantwoording De  opbrengstverantwoording dient,  op basis  van  de  van toepassing  zijnde modaliteiten in de  overeenkomsten,  in overeenstemming  met  het  van  toepassing  zijnde  boekhoudkundig  referentiestelsel  bepaald  te  worden.  Het management  beoordeelt  modaliteiten,  waaronder  kortingen en  investeringstoelages,  en  de  belangrijke wijzigingen (verlening of nieuw) van de contracten en toetst de impact op de wijze waarop de omzet erkend wordt overeenkomstig het van toepassing zijnde boekhoudkundig referentiestelsel.",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__48": {
   "value": "1. Segmen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>informa<span class=\"_ _b\"></span>tie Overeenkoms<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>g IFRS <span class=\"_ _1\"></span>8 <span class=\"_ _1\"></span>Operat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>onele <span class=\"_ _1\"></span>seg<span class=\"_ _b\"></span>men<span class=\"_ _1\"></span>ten, <span class=\"_ _1\"></span>werd de m<span class=\"_ _1\"></span>anag<span class=\"_ _b\"></span>ementbenade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>rapporte<span class=\"_ _b\"></span>ring <span class=\"_ _1\"></span>van gesegmentee<span class=\"_ _b\"></span>rde <span class=\"_ _e\"></span>inf<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>rmatie <span class=\"_ _e\"></span>toegepast<span class=\"_ _b\"></span>. <span class=\"_ _14\"></span>Volgens<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>deze<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>standa<span class=\"_ _0\"></span>ard <span class=\"_ _e\"></span>di<span class=\"_ _b\"></span>ent <span class=\"_ _14\"></span>de <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>appo<span class=\"_ _b\"></span>rter<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gesegmen<span class=\"_ _0\"></span>teerde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>informat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e aan <span class=\"_ _0\"></span>te slui<span class=\"_ _0\"></span>ten op <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nterne <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>appo<span class=\"_ _b\"></span>rten gebru<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>kt doo<span class=\"_ _b\"></span>r de be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijkste<span class=\"_ _b\"></span> operation<span class=\"_ _1\"></span>ele bes<span class=\"_ _0\"></span>luitvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mende<span class=\"_ _b\"></span> functionar<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ssen, o<span class=\"_ _0\"></span>p<span class=\"_ _b\"></span> basis waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>interne<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>prestat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es van<span class=\"_ _b\"></span> I<span class=\"_ _1\"></span>ep<span class=\"_ _0\"></span> Invests ope<span class=\"_ _b\"></span>rati<span class=\"_ _1\"></span>one<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e se<span class=\"_ _b\"></span>gm<span class=\"_ _1\"></span>enten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden beo<span class=\"_ _b\"></span>ordeeld en <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en wo<span class=\"_ _0\"></span>rden toegekend aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> verschil<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ende segmen<span class=\"_ _b\"></span>ten. De segmen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en z<span class=\"_ _0\"></span>ijn: \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Accentis<span class=\"_ _b\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">O<span class=\"_ _1\"></span>ther<span class=\"_ _b\"></span> </span></span>Het <span class=\"_ _e\"></span>managemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>Accentis <span class=\"_ _14\"></span>hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t, <span class=\"_ _14\"></span>tene<span class=\"_ _0\"></span>inde <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>ege<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>oet <span class=\"_ _e\"></span>te <span class=\"_ _14\"></span>kome<span class=\"_ _b\"></span>n <span class=\"_ _14\"></span>aan <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>principes <span class=\"_ _e\"></span>en <span class=\"_ _14\"></span>doe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>stellingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>IFRS <span class=\"_ _e\"></span>8, getracht<span class=\"_ _b\"></span> om <span class=\"_ _b\"></span>geograf<span class=\"_ _0\"></span>ische <span class=\"_ _0\"></span>seg<span class=\"_ _b\"></span>mentinforma<span class=\"_ _0\"></span>tie o<span class=\"_ _b\"></span>ver <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vastgoedbeleg<span class=\"_ _b\"></span>gi<span class=\"_ _1\"></span>ngen <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>inko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>sten <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>compile<span class=\"_ _0\"></span>ren <span class=\"_ _b\"></span>omdat<span class=\"_ _0\"></span> die<span class=\"_ _b\"></span> informatie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eenvoudig<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>beschikbaa<span class=\"_ _b\"></span>r i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>Accentis\u2019<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>managemen<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>bena<span class=\"_ _1\"></span><span class=\"ff2\">d<span class=\"_ _0\"></span>rukt echter dat het de vastgoedpo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tefeui<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>e niet<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op </span>basis <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>geograf<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche <span class=\"_ _15\"> </span>seg<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>behee<span class=\"_ _b\"></span>rt. <span class=\"_ _15\"> </span>D<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gedetai<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _16\"> </span>huurdersinfo<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>atie<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>wordt, <span class=\"_ _16\"> </span>tevens <span class=\"_ _15\"> </span>conform<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>IFRS<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>8, hieronde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> geana<span class=\"_ _0\"></span>lyseerd<span class=\"_ _0\"></span>. 1.1. Segmen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>nfor<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>atie - Vastgoed<span class=\"_ _b\"></span>beleggingen<span class=\"_ _b\"></span> Fair value Land 31<span class=\"ls0\">-</span>12<span class=\"ls0\">-<span class=\"_ _1\"></span></span>20<span class=\"ls0\">22<span class=\"_ _b\"></span> </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-<span class=\"_ _1\"></span></span>20<span class=\"ls0\">21<span class=\"_ _b\"></span> </span>k EU<span class=\"_ _1\"></span>R % k EU<span class=\"_ _1\"></span>R % Belgi\u00eb 36.590<span class=\"_ _b\"></span> 86,91<span class=\"_ _b\"></span> 40.440<span class=\"_ _b\"></span> 87,38<span class=\"_ _b\"></span> Duitsland<span class=\"_ _b\"></span> 5.510<span class=\"_ _b\"></span> 13,09<span class=\"_ _b\"></span> 5.840<span class=\"_ _0\"></span> 12,62<span class=\"_ _b\"></span> Totaal port<span class=\"_ _0\"></span>folio 42.100<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> 46.280<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> 1.2. Segmen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>nfor<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>atie - Huuropb<span class=\"_ _b\"></span>rengsten Huuropbre<span class=\"_ _0\"></span>ngsten<span class=\"ff2\"> </span>Land 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>k EU<span class=\"_ _1\"></span>R % k EU<span class=\"_ _1\"></span>R % Belgi\u00eb 5.809<span class=\"_ _b\"></span> 86,65<span class=\"_ _b\"></span> 6.058<span class=\"_ _0\"></span> 44,60<span class=\"_ _b\"></span> Slowakije<span class=\"_ _b\"></span> - - 6.631<span class=\"_ _0\"></span> 48,81<span class=\"_ _b\"></span> Duitsland<span class=\"_ _b\"></span> 895<span class=\"ls0\"> </span>13,35<span class=\"_ _b\"></span> 895<span class=\"ls0\"> </span>6,59 Totaal op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>einde boek<span class=\"_ _b\"></span>jaar 6.704<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> 13.584<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> 1.3. Segmen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>nfor<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>atie - Huurcon<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en Onderstaande<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>t<span class=\"_ _1\"></span>abel<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>ge<span class=\"_ _0\"></span>eft <span class=\"_ _18\"> </span>een <span class=\"_ _1c\"> </span>ove<span class=\"_ _b\"></span>rzicht <span class=\"_ _18\"> </span>d.d. <span class=\"_ _18\"> </span>31 <span class=\"_ _1c\"> </span>dec<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber <span class=\"_ _18\"> </span>2022 <span class=\"_ _18\"> </span>van <span class=\"_ _1c\"> </span>a<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>lopende<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>huurcon<span class=\"_ _b\"></span>tracten <span class=\"_ _18\"> </span>op <span class=\"_ _1c\"> </span>de<span class=\"_ _b\"></span> vastgoedb<span class=\"_ _0\"></span>eleggingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van <span class=\"_ _14\"></span>Accentis <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>rekening <span class=\"_ _14\"></span>houden<span class=\"_ _0\"></span>d <span class=\"_ _14\"></span>met <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>dat <span class=\"_ _16\"> </span>ogenb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ik <span class=\"_ _16\"></span>afges<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oten <span class=\"_ _14\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>cont<span class=\"_ _0\"></span>racten <span class=\"_ _16\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de jaarlijks toegek<span class=\"_ _b\"></span>ende investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oelages<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Huur per Cum%<span class=\"_ _0\"></span> Oppervlak<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e Cum% Gemiddeld<span class=\"_ _b\"></span> Gemiddelde<span class=\"_ _b\"></span> jaar (m\u00b2)<span class=\"ff3 fs1\"> </span>contracteinde<span class=\"_ _b\"></span> volgende<span class=\"_ _b\"></span> (EUR)<span class=\"ff3 fs1\"> </span>\u2018break\u2019<span class=\"ff3\"> </span>Top 5 con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten<span class=\"_ _b\"></span> 5.<span class=\"ls5\">077</span>.<span class=\"ls5\">033</span> 80<span class=\"ls0\">,</span>97<span class=\"ls0\"> </span>63<span class=\"ls0\">.</span>322<span class=\"ls0\"> </span>83,<span class=\"ls5\">18</span> 24<span class=\"ls0\">-</span>12<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">6<span class=\"_ _b\"></span> </span>23<span class=\"ls0\">-</span>12<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">5<span class=\"_ _0\"></span> </span>Top 10 con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten<span class=\"_ _b\"></span> 5.<span class=\"ls5\">430</span>.<span class=\"ls5\">404</span> 86<span class=\"ls0\">,</span>61<span class=\"ls0\"> </span>65<span class=\"ls0\">.</span>270<span class=\"ls0\"> </span>85,<span class=\"ls5\">74</span> 06<span class=\"ls0\">-07-</span>202<span class=\"ls0\">6 </span>06-04-<span class=\"ls5\">202</span>5 Top 20 con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten<span class=\"_ _b\"></span> 5.<span class=\"ls5\">826</span>.<span class=\"ls5\">949</span> 92,<span class=\"ls5\">94</span> 68<span class=\"ls0\">.</span>055<span class=\"ls0\"> </span>89<span class=\"ls0\">,39 </span>01<span class=\"ls0\">-</span>11<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">6<span class=\"_ _b\"></span> </span>09<span class=\"ls0\">-</span>11<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">4<span class=\"_ _0\"></span> </span>Alle contrac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en 6.<span class=\"ls5\">269</span>.<span class=\"ls5\">889</span> 100,00<span class=\"_ _b\"></span> 76<span class=\"ls0\">.</span>129<span class=\"ls0\"> </span>100,00<span class=\"_ _b\"></span> 29<span class=\"ls0\">-</span>10<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">7<span class=\"_ _b\"></span> </span>27-08-<span class=\"ls5\">20</span>24 Twee <span class=\"_ _1\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uike<span class=\"_ _0\"></span>rs van <span class=\"_ _1\"></span>panden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uit de <span class=\"_ _1\"></span>vastgoe<span class=\"_ _0\"></span>dportefeu<span class=\"_ _b\"></span>ille <span class=\"_ _1\"></span>vertegen<span class=\"_ _b\"></span>woordigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aandeel van meer dan <span class=\"_ _1\"></span>10%<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de totale huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>inko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>sten. <span class=\"_ _b\"></span>H<span class=\"_ _1\"></span>et zijn Xeiko<span class=\"_ _0\"></span>n (Belg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eb) 58,<span class=\"ls5\">58</span>% en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>BBS <span class=\"_ _b\"></span>(Duit<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>and) 14,<span class=\"ls5\">27</span>%.<span class=\"_ _b\"></span>  1.4 S<span class=\"ls5\">eg</span>ment<span class=\"_ _0\"></span>informa<span class=\"_ _0\"></span>tie <span class=\"ff6\">\u2013</span> geconso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d totaalresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat Geconsol<span class=\"_ _0\"></span>ideerd<span class=\"_ _b\"></span> Accentis<span class=\"_ _b\"></span> Other Voor <span class=\"_ _1\"></span>het boekjaar Voor <span class=\"_ _1\"></span>het boekjaar Voor <span class=\"_ _1\"></span>het boekjaar Voor <span class=\"_ _1\"></span>het boekjaar Voor <span class=\"_ _1\"></span>het boekjaar Voor <span class=\"_ _1\"></span>het boekjaar in k <span class=\"_ _1\"></span>EUR<span class=\"ff3\">  </span>eindigend<span class=\"_ _1\"></span> op 31 eindigend<span class=\"_ _1\"></span> op 31 eindigend<span class=\"_ _1\"></span> op 31 eindigend<span class=\"_ _1\"></span> op 31 eindigend<span class=\"_ _1\"></span> op 31 eindigend<span class=\"_ _1\"></span> op 31 december<span class=\"fs3\"> <span class=\"fs7 lsf\">20<span class=\"ls0\">22<span class=\"ff2\"> </span></span></span></span>december<span class=\"fs3\"> <span class=\"fs7 lsf\">20<span class=\"ls0\">21 </span></span></span>december<span class=\"fs3\"> <span class=\"fs7 lsf\">20<span class=\"ls0\">22 </span></span></span>december<span class=\"fs3\"> <span class=\"fs7 lsf\">20<span class=\"ls0\">21 </span></span></span>december<span class=\"fs3\"> <span class=\"fs7 lsf\">20<span class=\"ls0\">22 </span></span></span>december<span class=\"fs3\"> <span class=\"fs7 lsf\">20<span class=\"ls0\">21 </span></span></span>Huuropb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engsten 6.704<span class=\"_ _b\"></span> 13.584<span class=\"_ _b\"></span> 6.<span class=\"ls5\">704</span> 13.584<span class=\"_ _b\"></span> - - Overige bed<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>jfsopbrengs<span class=\"_ _b\"></span>ten 884<span class=\"ls0\"> </span>7.373<span class=\"_ _b\"></span> 884<span class=\"ls0\"> </span>7.373<span class=\"_ _b\"></span> - - Meerwaarde<span class=\"_ _b\"></span> op verkoop vaste<span class=\"_ _b\"></span> activa - 11.938<span class=\"_ _b\"></span> - 11.938<span class=\"_ _b\"></span> - - Transacties<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>segmen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en - - - - - - Totale operat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e opbr<span class=\"_ _0\"></span>engsten 7.588<span class=\"_ _b\"></span> 32.895<span class=\"_ _b\"></span> 7.<span class=\"ls5\">588</span> 32.895<span class=\"_ _b\"></span> - - Personeelskosten<span class=\"_ _b\"></span> -<span class=\"ls5\">171</span> -1.088 -1<span class=\"ls5\">71</span> -1.088 - - Overige bed<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>jfskos<span class=\"_ _0\"></span>ten -4.092 -12.046 -3<span class=\"ls3\">.5<span class=\"ls5\">92<span class=\"_ _b\"></span><span class=\"ls0\"> </span></span></span>-11.554 -<span class=\"ls5\">500</span> -<span class=\"ls5\">492</span> Minwaarde op<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>koop<span class=\"_ _b\"></span> vaste act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va -<span class=\"ls5\">132</span> - -<span class=\"ls5\">132</span> - - - Transacties<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>segmen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en - - - - - - Totale operat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e kaskos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"ff2 fc0\"> </span>-4.395<span class=\"ff2 fc0\"> </span>-13.134<span class=\"ff2 fc0\"> </span>-3.<span class=\"ls5\">895</span><span class=\"ff2 fc0\"> </span>-12.642<span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">500</span><span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">492</span><span class=\"ff2 fc0\"> </span>EBITDA <span class=\"ff2\">[1]<span class=\"fc0\"> </span></span>3.193<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>19.761<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>3.<span class=\"ls5\">693</span><span class=\"ff2 fc0\"> </span>20.253<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">500</span><span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">492</span><span class=\"ff2 fc0\"> </span>Afschrijvingen<span class=\"_ _b\"></span> -3 -3 -3 -3 - - Voorziening<span class=\"_ _0\"></span>en -<span class=\"ls5\">238</span> 5 -<span class=\"ls5\">238</span> 5 - - Waardeve<span class=\"_ _0\"></span>rminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen op<span class=\"_ _0\"></span> vlottende<span class=\"_ _b\"></span> activa 222<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>2<span class=\"ls5\">22</span> 2 - 82<span class=\"ls0\"> </span>Variatie in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vastgoed -1.169 -1.688 -<span class=\"ls5\">1.<span class=\"_ _1\"></span>169<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>-1.688 - - Totale operat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>onele n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>kaskos<span class=\"_ _b\"></span>ten<span class=\"ff2 fc0\"> </span>-1.188<span class=\"ff2 fc0\"> </span>-1.602<span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">1.<span class=\"_ _1\"></span>188<span class=\"_ _0\"></span><span class=\"ff2 fc0 ls0\"> </span></span>-1.684<span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">82</span><span class=\"ff2 fc0\"> </span>Bedrijfsres<span class=\"_ _0\"></span>ultaat <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>EBIT)<span class=\"ff2 fc0\"> </span>2.005<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>18.159<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>2<span class=\"ls3\">.5<span class=\"ls5\">05<span class=\"_ _b\"></span><span class=\"fc0 ls0\"> </span></span></span>18.569<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">500</span><span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">410</span><span class=\"ff2 fc0\"> </span>Financierings<span class=\"_ _0\"></span>opbrengs<span class=\"_ _b\"></span>ten<span class=\"ff3 fc1\"> </span>1.223<span class=\"_ _b\"></span> 2.071<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>- 138<span class=\"ls0\"> </span>1.223<span class=\"ls0\"> </span>1.933<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>Financierings<span class=\"_ _0\"></span>kosten<span class=\"_ _0\"></span> -1.274 -1.531 -<span class=\"ls5\">1.<span class=\"_ _1\"></span>217<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>-1.479 -57 -<span class=\"ls5\">52</span> Overig financiee<span class=\"_ _b\"></span>l resultaat<span class=\"ff3 fc1\"> </span>-1.223<span class=\"ff3 fc1\"> </span>156<span class=\"ff3 fc1 ls0\"> </span>-14 34<span class=\"ff3 fc1 ls0\"> </span>-1.209 122<span class=\"ff3 fc1 ls0\"> </span>Resultaten u<span class=\"_ _b\"></span>it vermogensmu<span class=\"_ _b\"></span>tatie -<span class=\"ls5\">491</span> 120<span class=\"ls0\"> </span>- - -<span class=\"ls5\">491</span> 120<span class=\"ls0\"> </span>Transacties<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>segmen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en - - - -<span class=\"ls5\">27</span> - 27<span class=\"ls0\"> </span>Resultaat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingen<span class=\"_ _0\"></span><span class=\"ff2 fc0\"> </span>240<span class=\"ff2 fc0 ls0\"> </span>18.975<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>1.274<span class=\"ff2 fc0 ls0\"> </span>17.235<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">1.<span class=\"_ _1\"></span>034<span class=\"_ _0\"></span><span class=\"ff2 fc0 ls0\"> </span></span>1.740<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>Belastingen -2.482 -2.528 -<span class=\"ls5\">935</span> -<span class=\"ls5\">197</span> -1.<span class=\"ls5\">547</span> -2.331 Resultaat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uit be\u00ebind<span class=\"_ _b\"></span>igde bedri<span class=\"_ _0\"></span>jfsactivi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten 333<span class=\"ls0\"> </span>- - - 333<span class=\"ls0\"> </span>- Nettoresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat -1.909 16.447<span class=\"_ _b\"></span> 339<span class=\"ls0\"> </span>17.038<span class=\"_ _b\"></span> -2.248 -<span class=\"ls5\">591</span> [1<span class=\"ls13\">] </span>Voor de <span class=\"_ _1\"></span>definitie <span class=\"_ _1\"></span>en reconciliat<span class=\"_ _1\"></span>ie van <span class=\"_ _1\"></span>de A<span class=\"_ _1\"></span>lternatiev<span class=\"_ _1\"></span>e prestatiemaat<span class=\"_ _1\"></span>staven (A<span class=\"_ _1\"></span><span class=\"ff6\">PM\u2019s</span>) wordt<span class=\"_ _1\"></span> verw<span class=\"_ _1\"></span>ezen <span class=\"_ _1\"></span>naar punt <span class=\"_ _1\"></span>6.5.1.3 v<span class=\"_ _1\"></span>an de toelichtingen.<span class=\"_ _1\"></span><span class=\"ff3 fs1 fc1\"> </span>1.5 S<span class=\"ls5\">eg</span>ment<span class=\"_ _0\"></span>informa<span class=\"_ _0\"></span>tie <span class=\"ff6\">\u2013</span> geconso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d overzicht<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>financi\u00ebl<span class=\"_ _b\"></span>e positie<span class=\"_ _1\"></span> <span class=\"ff6\">\u2013</span> act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va Geconsol<span class=\"_ _0\"></span>ideerd<span class=\"_ _b\"></span> Accentis<span class=\"_ _b\"></span> Other in k <span class=\"_ _1\"></span>EUR<span class=\"ff3\"> </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>2<span class=\"ff2\"> </span></span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>1 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>2 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>1 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">22 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">21 </span>Vaste activa 46.703<span class=\"_ _b\"></span> 51.377<span class=\"_ _b\"></span> 42.101<span class=\"_ _b\"></span> 46.284<span class=\"_ _b\"></span> 4.602<span class=\"_ _b\"></span> 5.093<span class=\"_ _b\"></span> Vastgoedbelegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _0\"></span> 42.100<span class=\"_ _b\"></span> 46.280<span class=\"_ _b\"></span> 42.100<span class=\"_ _b\"></span> 46.280<span class=\"_ _b\"></span> - - Materi\u00eble vas<span class=\"_ _0\"></span>te act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va 1 4 1 4 - - Investeringen <span class=\"_ _b\"></span>in joint ven<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ures 3.951<span class=\"_ _b\"></span> 4.442<span class=\"_ _b\"></span> - - 3.951<span class=\"_ _b\"></span> 4.442<span class=\"_ _b\"></span> Overige finan<span class=\"_ _b\"></span>ci<span class=\"_ _1\"></span>\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e vaste act<span class=\"_ _b\"></span>iva 9 9 - - 9 9 Handelsvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> en <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ige<span class=\"_ _0\"></span> vorderingen<span class=\"ff3 fc1\"> </span>642<span class=\"ls0\"> </span>642<span class=\"ff3 fc1 ls0\"> </span>- - 642<span class=\"ls0\"> </span>642<span class=\"ff3 fc1 ls0\"> </span>Vlottende act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>va 29.631<span class=\"_ _b\"></span> 88.928<span class=\"_ _b\"></span> 12.870<span class=\"_ _b\"></span> 63.570<span class=\"_ _b\"></span> 16.761<span class=\"_ _b\"></span> 25.358<span class=\"_ _b\"></span> Handelsvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _0\"></span> 1.155<span class=\"_ _b\"></span> 769<span class=\"ls0\"> </span>1.155<span class=\"_ _b\"></span> 769<span class=\"ls0\"> </span>- - Overige vorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen 2.365<span class=\"_ _b\"></span> 13.932<span class=\"_ _b\"></span> 513<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>1.852<span class=\"_ _b\"></span> 13.832<span class=\"_ _b\"></span> Overlopende<span class=\"_ _b\"></span> rekeningen 248<span class=\"ls0\"> </span>1.210<span class=\"_ _b\"></span> 247<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>1 1.180<span class=\"_ _b\"></span> Geldmiddelen<span class=\"_ _b\"></span> en kasequiva<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>enten 25.863<span class=\"_ _b\"></span> 73.017<span class=\"_ _b\"></span> 10.955<span class=\"_ _b\"></span> 62.671<span class=\"_ _b\"></span> 14.908<span class=\"_ _b\"></span> 10.346<span class=\"_ _b\"></span> Activa bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>emd voor<span class=\"_ _0\"></span> verkoo<span class=\"_ _b\"></span>p 3.850<span class=\"_ _b\"></span> 5.240<span class=\"_ _b\"></span> 3.850<span class=\"_ _b\"></span> 5.240<span class=\"_ _b\"></span> - - Activa verbonde<span class=\"_ _b\"></span>n aan be\u00ebind<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gde<span class=\"_ _b\"></span> - 14<span class=\"ls0\"> </span>- - 14<span class=\"ls0\"> </span>activiteite<span class=\"_ _0\"></span>n Transac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies tussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>seg<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span>ten - - - - - - Totaal ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva<span class=\"ff2 fc0\"> </span>80.184<span class=\"_ _b\"></span> 145.559<span class=\"_ _b\"></span> 58.821<span class=\"_ _b\"></span> 115.094<span class=\"_ _b\"></span> 21.363<span class=\"_ _b\"></span> 30.465<span class=\"_ _b\"></span> 1.<span class=\"ls0\">6 S</span>eg<span class=\"ls0\">mentinfo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>matie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ff6\">\u2013</span> geconso<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>idee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d overzicht van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> financi\u00ebl<span class=\"_ _0\"></span>e positie <span class=\"ff6\">\u2013</span> passiva<span class=\"_ _b\"></span> </span>Geconsol<span class=\"_ _0\"></span>ideerd<span class=\"_ _b\"></span> Accentis<span class=\"_ _b\"></span> Other in k <span class=\"_ _1\"></span>EUR<span class=\"ff3\">  </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>2<span class=\"ff2\"> </span></span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>1 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>2 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">2<span class=\"_ _0\"></span>1 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">22 </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-</span>20<span class=\"ls0\">21 </span>Eigen ver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ogen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de groe<span class=\"_ _b\"></span>p<span class=\"ff2 fc0\"> </span>45.198<span class=\"_ _b\"></span> 91.016<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>24.030<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>61.134<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>21.168<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>29.882<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>Geplaats<span class=\"_ _0\"></span>t kapitaal 28.094<span class=\"_ _b\"></span> 28.094<span class=\"_ _b\"></span> - - 28.094<span class=\"_ _b\"></span> 28.094<span class=\"_ _b\"></span> Geconsolidee<span class=\"_ _b\"></span>rde reserves 22.507<span class=\"_ _b\"></span> 55.488<span class=\"_ _b\"></span> 23.803<span class=\"_ _b\"></span> 49.726<span class=\"_ _b\"></span> -1.296 5.762<span class=\"_ _b\"></span> Resultaa<span class=\"_ _0\"></span>t van het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>boekjaa<span class=\"_ _b\"></span>r -2.021 10.816<span class=\"_ _b\"></span> 227<span class=\"ls0\"> </span>11.408<span class=\"_ _b\"></span> -2.248 -<span class=\"ls5\">592</span> Ingekochte e<span class=\"_ _b\"></span>igen aandelen<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>-3.382 -3.382 - - -3.382 -3.382 Belangen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van derden<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>11.702<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>30.124<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>11.702<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>30.124<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>Eigen ver<span class=\"_ _0\"></span>mogen<span class=\"ff2 fc0\"> </span>56.900<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>121.140<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>35.732<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>91.258<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>21.168<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>29.882<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>Schulden<span class=\"_ _0\"></span> op lange<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>termi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>n<span class=\"ff2 fc0\"> </span>19.391<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>20.524<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>19<span class=\"ls0\">.</span>391<span class=\"ff2 fc0 ls0\"> </span>20.524<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>Voorziening<span class=\"_ _0\"></span>en 251<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>251<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>- - Passieve belas<span class=\"_ _b\"></span>tinglaten<span class=\"_ _0\"></span>ties 5.242<span class=\"_ _b\"></span> 4.919<span class=\"_ _b\"></span> 5.<span class=\"ls5\">242</span> 4.919<span class=\"_ _b\"></span> - - Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schulden<span class=\"_ _b\"></span> 13.772<span class=\"_ _b\"></span> 15.484<span class=\"_ _b\"></span> 13.<span class=\"ls5\">772</span> 15.484<span class=\"_ _b\"></span> - - Overige schu<span class=\"_ _0\"></span>lden 126<span class=\"ls0\"> </span>108<span class=\"ls0\"> </span>126<span class=\"ls0\"> </span>108<span class=\"ls0\"> </span>- - Schulden<span class=\"_ _0\"></span> op korte <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ermijn<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>3.893<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>3.442<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>3.698<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>3.194<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>195<span class=\"ff2 fc0 ls0\"> </span>248<span class=\"ff2 fc0 ls0\"> </span>Financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schulden<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>1.711<span class=\"_ _b\"></span> 1.578<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>1.711<span class=\"ls0\"> </span>1.578<span class=\"_ _b\"></span> - -<span class=\"ff3 fc1\"> </span>Handelssch<span class=\"_ _0\"></span>ulden<span class=\"ff3 fc1\"> </span>496<span class=\"ls0\"> </span>181<span class=\"ff3 fc1 ls0\"> </span>473<span class=\"ls0\"> </span>160<span class=\"ff3 fc1 ls0\"> </span>23<span class=\"ls0\"> </span>21<span class=\"ff3 fc1 ls0\"> </span>Belastingschu<span class=\"_ _b\"></span>lden 507<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>414<span class=\"ls0\"> </span>173<span class=\"ls0\"> </span>93<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Overige schu<span class=\"_ _0\"></span>lden 1.179<span class=\"_ _b\"></span> 1.421<span class=\"_ _b\"></span> 1.100<span class=\"ls0\"> </span>1.283<span class=\"_ _b\"></span> 79<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>Schulden<span class=\"_ _0\"></span> betreffende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>emd voor<span class=\"_ _b\"></span> -<span class=\"ff2 fc0\"> </span>118<span class=\"ff2 fc0 ls0\"> </span>-<span class=\"ff2 fc0\"> </span>118<span class=\"ff2 fc0 ls0\"> </span>-<span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>verkoop<span class=\"ff2 fc0\"> </span>Verplichtin<span class=\"_ _b\"></span>gen <span class=\"_ _1\"></span>verbonde<span class=\"_ _b\"></span>n aan be\u00ebin<span class=\"_ _b\"></span>digde - 335<span class=\"ls0\"> </span>- - - 335<span class=\"ls0\"> </span>activiteite<span class=\"_ _0\"></span>n Transac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies tussen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>seg<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span>ten - - - - - - Totaal pass<span class=\"_ _b\"></span>iva<span class=\"ff2 fc0\"> </span>80.184<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>145.559<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>58<span class=\"ls0\">.</span>821<span class=\"ff2 fc0 ls0\"> </span>115.094<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>21<span class=\"ls0\">.</span>363<span class=\"ff2 fc0 ls0\"> </span>30.465",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__47": {
   "value": "Overeenkoms<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>g IFRS <span class=\"_ _1\"></span>8 <span class=\"_ _1\"></span>Operat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>onele <span class=\"_ _1\"></span>seg<span class=\"_ _b\"></span>men<span class=\"_ _1\"></span>ten, <span class=\"_ _1\"></span>werd de m<span class=\"_ _1\"></span>anag<span class=\"_ _b\"></span>ementbenade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>rapporte<span class=\"_ _b\"></span>ring <span class=\"_ _1\"></span>van gesegmentee<span class=\"_ _b\"></span>rde <span class=\"_ _e\"></span>inf<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>rmatie <span class=\"_ _e\"></span>toegepast<span class=\"_ _b\"></span>. <span class=\"_ _14\"></span>Volgens<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>deze<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>standa<span class=\"_ _0\"></span>ard <span class=\"_ _e\"></span>di<span class=\"_ _b\"></span>ent <span class=\"_ _14\"></span>de <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>appo<span class=\"_ _b\"></span>rter<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gesegmen<span class=\"_ _0\"></span>teerde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>informat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e aan <span class=\"_ _0\"></span>te slui<span class=\"_ _0\"></span>ten op <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nterne <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>appo<span class=\"_ _b\"></span>rten gebru<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>kt doo<span class=\"_ _b\"></span>r de be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijkste<span class=\"_ _b\"></span> operation<span class=\"_ _1\"></span>ele bes<span class=\"_ _0\"></span>luitvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mende<span class=\"_ _b\"></span> functionar<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ssen, o<span class=\"_ _0\"></span>p<span class=\"_ _b\"></span> basis waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>interne<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>prestat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es van<span class=\"_ _b\"></span> I<span class=\"_ _1\"></span>ep<span class=\"_ _0\"></span> Invests ope<span class=\"_ _b\"></span>rati<span class=\"_ _1\"></span>one<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e se<span class=\"_ _b\"></span>gm<span class=\"_ _1\"></span>enten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden beo<span class=\"_ _b\"></span>ordeeld en <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en wo<span class=\"_ _0\"></span>rden toegekend aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> verschil<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ende segmen<span class=\"_ _b\"></span>ten. De segmen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en z<span class=\"_ _0\"></span>ijn: \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Accentis<span class=\"_ _b\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">O<span class=\"_ _1\"></span>ther<span class=\"_ _b\"></span> </span></span>Het <span class=\"_ _e\"></span>managemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>Accentis <span class=\"_ _14\"></span>hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t, <span class=\"_ _14\"></span>tene<span class=\"_ _0\"></span>inde <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>ege<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>oet <span class=\"_ _e\"></span>te <span class=\"_ _14\"></span>kome<span class=\"_ _b\"></span>n <span class=\"_ _14\"></span>aan <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>principes <span class=\"_ _e\"></span>en <span class=\"_ _14\"></span>doe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>stellingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>IFRS <span class=\"_ _e\"></span>8, getracht<span class=\"_ _b\"></span> om <span class=\"_ _b\"></span>geograf<span class=\"_ _0\"></span>ische <span class=\"_ _0\"></span>seg<span class=\"_ _b\"></span>mentinforma<span class=\"_ _0\"></span>tie o<span class=\"_ _b\"></span>ver <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vastgoedbeleg<span class=\"_ _b\"></span>gi<span class=\"_ _1\"></span>ngen <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>inko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>sten <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>compile<span class=\"_ _0\"></span>ren <span class=\"_ _b\"></span>omdat<span class=\"_ _0\"></span> die<span class=\"_ _b\"></span> informatie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eenvoudig<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>beschikbaa<span class=\"_ _b\"></span>r i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>. <span class=\"_ _1\"></span>Accentis\u2019<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>managemen<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>bena<span class=\"_ _1\"></span><span class=\"ff2\">d<span class=\"_ _0\"></span>rukt echter dat het de vastgoedpo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tefeui<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>e niet<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op </span>basis <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>geograf<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche <span class=\"_ _15\"> </span>seg<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enten<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>behee<span class=\"_ _b\"></span>rt.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__49-1": {
   "value": "1.1. Segmen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>nfor<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>atie - Vastgoed<span class=\"_ _b\"></span>beleggingen<span class=\"_ _b\"></span> Fair value Land 31<span class=\"ls0\">-</span>12<span class=\"ls0\">-<span class=\"_ _1\"></span></span>20<span class=\"ls0\">22<span class=\"_ _b\"></span> </span>31<span class=\"ls0\">-</span>12<span class=\"ls0\">-<span class=\"_ _1\"></span></span>20<span class=\"ls0\">21<span class=\"_ _b\"></span> </span>k EU<span class=\"_ _1\"></span>R % k EU<span class=\"_ _1\"></span>R % Belgi\u00eb 36.590<span class=\"_ _b\"></span> 86,91<span class=\"_ _b\"></span> 40.440<span class=\"_ _b\"></span> 87,38<span class=\"_ _b\"></span> Duitsland<span class=\"_ _b\"></span> 5.510<span class=\"_ _b\"></span> 13,09<span class=\"_ _b\"></span> 5.840<span class=\"_ _0\"></span> 12,62<span class=\"_ _b\"></span> Totaal port<span class=\"_ _0\"></span>folio 42.100<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> 46.280<span class=\"_ _b\"></span> 100,0012<span class=\"ls3\">. </span>Vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbe<span class=\"_ _b\"></span>leggingen en ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva bes<span class=\"_ _b\"></span>temd voor verkoop<span class=\"_ _b\"></span> De<span class=\"ls0\"> vastgoedbe<span class=\"_ _b\"></span>leggingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en de activa<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>beste<span class=\"_ _0\"></span>md voor ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop v<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oeien<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>integraal voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span><span class=\"ls6\">t </span>ui<span class=\"_ _1\"></span>t Accent<span class=\"_ _b\"></span>is.  </span>De mutaties<span class=\"_ _0\"></span> in de vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbelegg<span class=\"_ _b\"></span>ingen blijken ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> onde<span class=\"_ _0\"></span>rstaande<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tabel:<span class=\"fsa\"> </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Openingsba<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ans 46.280<span class=\"_ _b\"></span> 136.783<span class=\"_ _b\"></span> Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>consolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ek<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing - -83.413 Overboeking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van/naa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> activa beste<span class=\"_ _b\"></span>md voor de ve<span class=\"_ _b\"></span>rkoop -3.850 -5.240 Desinveste<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vastgoed<span class=\"_ _b\"></span> - -<span class=\"ls5\">965</span> Investeringen aan<span class=\"_ _b\"></span>kopen vastgoe<span class=\"_ _b\"></span>d - - Investeringen <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>enovat<span class=\"_ _b\"></span>ies/bouw vastgoed<span class=\"_ _0\"></span> 839<span class=\"ls0\"> </span>768<span class=\"ls0\"> </span>Resultaa<span class=\"_ _0\"></span>t uit rea<span class=\"_ _0\"></span>lisatie v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atenreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng - 35<span class=\"ls0\"> </span>Re\u00eblewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deaanpas<span class=\"_ _b\"></span>sing <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aten<span class=\"_ _0\"></span>rekening -1.169 -1.688 Slotbalans<span class=\"_ _b\"></span> 42.100<span class=\"_ _b\"></span> 46.280<span class=\"_ _b\"></span> De mutaties<span class=\"_ _0\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vastgoedbelegg<span class=\"_ _b\"></span>ingen bestemd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor verkoop<span class=\"_ _b\"></span> blijke<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>uit onde<span class=\"_ _b\"></span>rst<span class=\"_ _1\"></span>aande <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>abel<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span><span class=\"fsa\"> </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Openingsba<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ans 5.240<span class=\"_ _b\"></span> - Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>consolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ek<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing - - Overboeking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van/naa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> activa beste<span class=\"_ _b\"></span>md voor de ve<span class=\"_ _b\"></span>rkoop 3.850<span class=\"_ _b\"></span> 5.240<span class=\"_ _b\"></span> Desinveste<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen -5.110 - Resultaa<span class=\"_ _0\"></span>t uit rea<span class=\"_ _0\"></span>lisatie v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atenreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng -<span class=\"ls5\">130</span> - Slotbalans<span class=\"_ _b\"></span> 3.<span class=\"ls5\">850</span> 5.240<span class=\"_ _b\"></span> De re\u00eble wa<span class=\"_ _0\"></span>arde van<span class=\"_ _0\"></span> de vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbe<span class=\"_ _b\"></span>leggingen op<span class=\"_ _0\"></span> jaareinde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>evolue<span class=\"_ _b\"></span>erde als volgt: in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Belgi\u00eb 40.440<span class=\"_ _b\"></span> 45.680<span class=\"_ _b\"></span> Duitsland<span class=\"_ _b\"></span> 5.510<span class=\"_ _b\"></span> 5.840<span class=\"_ _b\"></span> Totaal vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbe<span class=\"_ _b\"></span>leggi<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>gen  45.950<span class=\"_ _b\"></span> 51.520<span class=\"_ _b\"></span> 12.1 Waarde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing De <span class=\"_ _14\"></span>waardering <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>vastgoedpo<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>feuille <span class=\"_ _14\"></span>gebeurt<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>aan <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde <span class=\"_ _14\"></span>zoals <span class=\"_ _14\"></span>bepaald <span class=\"_ _14\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _14\"></span>IFRS <span class=\"_ _14\"></span>13, <span class=\"_ _14\"></span>gebaseerd <span class=\"_ _14\"></span>op vergelijkingen <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>kapitalisatie<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>huurwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. <span class=\"_ _14\"></span>Een <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _14\"></span>is <span class=\"_ _16\"></span>immers <span class=\"_ _14\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span><span class=\"ff6\">m<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>mentopna<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>die <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>\u2018actuele </span>waarde\u2019 dient<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te reflecte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en en waarvoo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>steeds een pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iodiek<span class=\"_ _0\"></span>e toet<span class=\"_ _b\"></span>sing wor<span class=\"_ _1\"></span>dt u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tgevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d.<span class=\"_ _e\"></span><span class=\"ff2\"> Eind 2022 werkte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Accent<span class=\"_ _0\"></span>is </span>voor <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>zijn <span class=\"_ _1\"></span>portefeui<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>met <span class=\"_ _14\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span>ona<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>hankelijke<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>des<span class=\"_ _b\"></span>kundige <span class=\"_ _e\"></span>Ceusters, <span class=\"_ _1\"></span>die i<span class=\"_ _1\"></span>nstaat <span class=\"_ _1\"></span>voor<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>waarde<span class=\"_ _0\"></span>ring van het vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goed aangeh<span class=\"_ _b\"></span>ouden in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Belgi\u00eb <span class=\"ls5\">en</span> Duitsland<span class=\"_ _b\"></span>. De <span class=\"ff8\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> va<span class=\"_ _b\"></span>n de va<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedpor<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>efeuille<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> zoals <span class=\"_ _b\"></span>bepaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d doo<span class=\"_ _0\"></span>r de d<span class=\"_ _b\"></span>eskund<span class=\"_ _0\"></span>igen, we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d nie<span class=\"_ _b\"></span>t aangepas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r redenen v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> </span></span>financi\u00eble <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>apporte<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng. Waarderingsbas<span class=\"_ _b\"></span>is  (Bron<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> Ceuster<span class=\"_ _b\"></span>s) De vastgoedpo<span class=\"_ _b\"></span>rtefeuille van<span class=\"_ _b\"></span> Accentis <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>dt<span class=\"_ _b\"></span> gewaardeerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span><span class=\"ff8\">fair v<span class=\"_ _b\"></span>alue<span class=\"ff2\"> of re\u00eb<span class=\"_ _0\"></span>le waarde<span class=\"_ _b\"></span>, zoals<span class=\"_ _0\"></span> bepaald<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>door <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>FRS <span class=\"ls5\">13.</span> </span></span>De <span class=\"_ _1\"></span>re\u00eble waarde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>is het bedrag <span class=\"_ _1\"></span>op datum van <span class=\"_ _1\"></span>taxatie<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> waarvoor <span class=\"_ _1\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>acti<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>f <span class=\"_ _1\"></span>kan worden verhandeld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplichting<span class=\"_ _b\"></span> kan worden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>overged<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tussen goed<span class=\"_ _b\"></span> ge\u00efnformeerde,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onafhanke<span class=\"_ _b\"></span>lijke en niet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onder dwang<span class=\"_ _b\"></span> handelende<span class=\"_ _b\"></span> partijen. Bij het bepa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de dient<span class=\"_ _b\"></span> er met het vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gende <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eke<span class=\"_ _b\"></span>ning gehouden te <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span>:<span class=\"_ _e\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Een duide<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke bepal<span class=\"_ _b\"></span>ing van het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>actief of de<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichting<span class=\"_ _b\"></span> di<span class=\"_ _1\"></span>e he<span class=\"_ _0\"></span>t voor<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>p uit<span class=\"_ _0\"></span>maakt van de<span class=\"_ _b\"></span> waardebe<span class=\"_ _1\"></span>paling<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e van toep<span class=\"_ _0\"></span>assing<span class=\"_ _b\"></span> zij<span class=\"_ _1\"></span>nde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebru<span class=\"_ _0\"></span>ikelijke <span class=\"_ _0\"></span>waarde<span class=\"_ _0\"></span>ringsve<span class=\"_ _0\"></span>ronderstel<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>inge<span class=\"_ _b\"></span>n<span class=\"_ _e\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e markt waa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> of de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng no<span class=\"_ _b\"></span>rmaal verhandeld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rdt </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gebruikte <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>aangepas<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>waarderings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>echnieken<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waarbij rekening <span class=\"_ _1\"></span>wordt <span class=\"_ _1\"></span>gehouden met <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>beschikbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heid </span></span>van data d<span class=\"_ _0\"></span>ie door ma<span class=\"_ _b\"></span>rktpartijen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zou worden geb<span class=\"_ _b\"></span>ruikt bij<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het bepa<span class=\"_ _0\"></span>len van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de prijs voo<span class=\"_ _b\"></span>r het actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> of de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e catego<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ie van de<span class=\"_ _b\"></span> gebruikte data<span class=\"_ _b\"></span> binnen de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eblewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deh<span class=\"_ _0\"></span>i\u00ebrarchie<span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> deze worden<span class=\"_ _b\"></span> als volg<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> omschreven<span class=\"_ _0\"></span>:<span class=\"_ _1\"></span> </span></span>Niveau/Leve<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>  Level <span class=\"_ _14\"></span>1 <span class=\"_ _14\"></span>data <span class=\"_ _14\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gepubliceerde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>of <span class=\"_ _14\"></span>gekende<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>prijzen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _14\"></span>iden<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieke<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>activa <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>in <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>actieve<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>markt<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>die beschikba<span class=\"_ _b\"></span>ar<span class=\"_ _1\"></span> zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op da<span class=\"_ _0\"></span>tum van de <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>aardebepa<span class=\"_ _b\"></span>ling. [IFRS 13<span class=\"_ _b\"></span>:76]<span class=\"_ _1\"></span> Een gepubl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ceerde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs in een<span class=\"_ _b\"></span> actieve <span class=\"_ _0\"></span>markt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>is de<span class=\"_ _b\"></span> m<span class=\"_ _1\"></span>eest<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>trouwba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e bas<span class=\"_ _b\"></span>is <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r het<span class=\"_ _1\"></span> bepalen van<span class=\"_ _b\"></span> de re\u00eble waa<span class=\"_ _b\"></span>rde en kan gebruik<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> worden<span class=\"_ _b\"></span> bij de waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering zonde<span class=\"_ _b\"></span>r verdere aanp<span class=\"_ _0\"></span>assinge<span class=\"_ _b\"></span>n. [IFRS 13:77] Niveau/Leve<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>  Level 2 <span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a zijn<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>andere<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>\u2018level<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>1\u2019 <span class=\"_ _1\"></span>gepub<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>cee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>of geken<span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>marktprijzen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>die direct<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of indirect vastgesteld<span class=\"_ _b\"></span> kunnen<span class=\"_ _0\"></span> worden op da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um van de<span class=\"_ _b\"></span> waardering.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>[IFR<span class=\"_ _b\"></span>S <span class=\"_ _1\"></span>13<span class=\"_ _0\"></span>:81] In <span class=\"_ _1\"></span>deze <span class=\"_ _1\"></span>catego<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>vallen volgend<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>data: gepubliceerde data voor <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>gelijkbare<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa <span class=\"_ _1\"></span>of verplichtingen in een <span class=\"_ _1\"></span>actieve markt, inte<span class=\"_ _0\"></span>restvoe<span class=\"_ _0\"></span>ten, yie<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ds en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>andere<span class=\"_ _0\"></span> gecorrelee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a die doo<span class=\"_ _b\"></span>r marktobse<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vatie bev<span class=\"_ _0\"></span>esti<span class=\"_ _1\"></span>gd kan wo<span class=\"_ _b\"></span>rden. Niveau/Leve<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>  Level 3 da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>niet-vaststelba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a voo<span class=\"_ _0\"></span>r activa<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of verp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span>. [IFRS 13:86] Deze <span class=\"_ _1\"></span>categorie <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>wordt <span class=\"_ _1\"></span>gebruik<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>indien <span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>geen <span class=\"_ _1\"></span>gepublicee<span class=\"_ _b\"></span>rde <span class=\"_ _e\"></span>of <span class=\"_ _1\"></span>gekende<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>voorhanden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>is <span class=\"_ _1\"></span>of <span class=\"_ _e\"></span>bij <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>niet<span class=\"_ _b\"></span> actieve mark<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de beschouwde<span class=\"_ _b\"></span> activa of<span class=\"_ _0\"></span> verplich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>datum van <span class=\"_ _b\"></span>waardering. Bij h<span class=\"_ _0\"></span>et <span class=\"_ _b\"></span>gebruik va<span class=\"_ _b\"></span>n nie<span class=\"_ _b\"></span>t-vaststelbare<span class=\"_ _0\"></span> da<span class=\"_ _b\"></span>ta <span class=\"_ _0\"></span>wordt e<span class=\"_ _b\"></span>r u<span class=\"_ _b\"></span>itgegaan va<span class=\"_ _b\"></span>n de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>best besch<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>kba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inf<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>rmatie, wa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onder <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>orma<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie m.b.t de eigen activa en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen en veronde<span class=\"_ _b\"></span>rst<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>lingen van <span class=\"_ _b\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>partijen <span class=\"_ _1\"></span>die beschikbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> zijn op datum van de waardebepal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng. Voor zover beschikbaa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>wordt steeds<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>ch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onolog<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche voorkeu<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>gegeven<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>L1&gt;L2&gt;L3<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>data/para<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>eters.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Binne<span class=\"_ _b\"></span>n de Accentis-po<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>efeuil<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e worden<span class=\"_ _b\"></span> op heden<span class=\"_ _0\"></span> voor alle pand<span class=\"_ _b\"></span>en L3 pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>amete<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s gehan<span class=\"_ _b\"></span>teer<span class=\"_ _1\"></span>d. Voor <span class=\"_ _b\"></span>het bep<span class=\"_ _b\"></span>alen <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>waarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>inves<span class=\"_ _b\"></span>teringsgebouwen, <span class=\"_ _9\"></span>wordt <span class=\"_ _b\"></span>gebruik <span class=\"_ _b\"></span>ge<span class=\"_ _0\"></span>maakt <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>waarde<span class=\"_ _0\"></span>ringstechn<span class=\"_ _0\"></span>iek door <span class=\"_ _b\"></span>kapita<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>isatie <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> h<span class=\"_ _b\"></span>uurinkomsten.<span class=\"_ _b\"></span> D<span class=\"_ _b\"></span>it <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>een<span class=\"_ _b\"></span> alge<span class=\"_ _b\"></span>meen <span class=\"_ _b\"></span>aanvaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>techniek <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>ie <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>gebruik<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>bij <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> wa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>debepaling<span class=\"_ _b\"></span> van verhuurd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vastgoed<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rbij <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurinko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>sten gek<span class=\"_ _b\"></span>apitaliseerd worden aan<span class=\"_ _b\"></span> een mark<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>confo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>m rende<span class=\"_ _0\"></span>ment <span class=\"_ _1\"></span>(BAR of<span class=\"_ _b\"></span> Brutoaanvangs<span class=\"_ _b\"></span>rendement), wat <span class=\"_ _1\"></span>reken<span class=\"_ _0\"></span>ing <span class=\"_ _1\"></span>houdt<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>met <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>ligging,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de geschiktheid van het vastgoed <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zijn functie en de kwaliteit<span class=\"_ _b\"></span> van de gebouwe<span class=\"_ _0\"></span>n op<span class=\"_ _0\"></span> datum van<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>axa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie<span class=\"ls3\">. </span> Vervolgens<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>wordt <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>resulterende<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>kap<span class=\"_ _0\"></span>itaalwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gecorrigee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"></span>v<span class=\"_ _b\"></span>oor <span class=\"_ _15\"> </span>leegstand<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _16\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>axatie,<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>contractuee<span class=\"_ _b\"></span>l bepaalde <span class=\"_ _e\"></span>huurreduct<span class=\"_ _b\"></span>ies, <span class=\"_ _14\"></span>ni<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t-<span class=\"_ _1\"></span>recupereerba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>kosten <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>onde<span class=\"_ _b\"></span>r-<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>of <span class=\"_ _e\"></span>oververhuringen <span class=\"_ _1\"></span>t.<span class=\"_ _1\"></span>o.v. <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>huur. <span class=\"_ _e\"></span>De <span class=\"_ _14\"></span>uitko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>st van <span class=\"_ _1\"></span>deze <span class=\"_ _1\"></span>waarder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>zgn.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>investe<span class=\"_ _0\"></span>rings<span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Om <span class=\"_ _1\"></span>tot <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>re\u00eble waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>komen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wordt<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingswa<span class=\"_ _0\"></span>arde verminderd <span class=\"_ _14\"></span>met <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>ge<span class=\"_ _0\"></span>middelde <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>egist<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>atierech<span class=\"_ _b\"></span>ten <span class=\"_ _15\"> </span>die <span class=\"_ _15\"> </span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Be<span class=\"_ _0\"></span>lgi\u00eb <span class=\"_ _16\"></span>2,5% <span class=\"_ _16\"> </span>(<span class=\"_ _e\"></span><span class=\"ff8\">f<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ir <span class=\"_ _16\"> </span>value<span class=\"ff2\"> <span class=\"_ _15\"> </span>BEAMA<span class=\"_ _0\"></span>) <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>in <span class=\"_ _16\"></span>Duitsland <span class=\"_ _16\"></span>5,0%<span class=\"_ _b\"></span> </span></span>(Baden-W\u00fc<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ttembe<span class=\"_ _0\"></span>rg) bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen. Voor <span class=\"_ _b\"></span>het bep<span class=\"_ _b\"></span>alen<span class=\"_ _b\"></span> van de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eble<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>waarde <span class=\"_ _0\"></span>van<span class=\"_ _b\"></span> onbebou<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>terreinen,<span class=\"_ _b\"></span> wordt<span class=\"_ _b\"></span> geb<span class=\"_ _0\"></span>ruik <span class=\"_ _b\"></span>gemaakt<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>waarderings<span class=\"_ _0\"></span>techniek<span class=\"_ _b\"></span> door verge<span class=\"_ _b\"></span>lij<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>ing me<span class=\"_ _b\"></span>t recente <span class=\"_ _0\"></span>transac<span class=\"_ _0\"></span>ties <span class=\"_ _b\"></span>van gelijkaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dige <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rreinen<span class=\"_ _b\"></span> met dezel<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>de be<span class=\"_ _0\"></span>stemm<span class=\"_ _b\"></span>ing in deze<span class=\"_ _b\"></span>lfde <span class=\"_ _0\"></span>regio. Di<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> is<span class=\"_ _b\"></span> een <span class=\"_ _16\"></span>algemeen <span class=\"_ _16\"> </span>aanvaa<span class=\"_ _0\"></span>rde <span class=\"_ _15\"> </span>techn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ek <span class=\"_ _16\"></span>die <span class=\"_ _16\"></span>wordt <span class=\"_ _16\"> </span>gebruik<span class=\"_ _0\"></span>t <span class=\"_ _15\"> </span>bij <span class=\"_ _16\"> </span>de <span class=\"_ _15\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>debepaling<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _16\"> </span>onbebouwde <span class=\"_ _16\"></span>niet-veron<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>einigde<span class=\"_ _b\"></span> terreinen<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>zonder <span class=\"_ _15\"> </span>bou<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>verp<span class=\"_ _0\"></span>lichting. <span class=\"_ _16\"> </span><span class=\"ff6\">Al<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>efe<span class=\"_ _b\"></span>renti<span class=\"_ _1\"></span>ebas<span class=\"_ _b\"></span>is <span class=\"_ _15\"> </span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>geb<span class=\"_ _b\"></span>ruik <span class=\"_ _15\"> </span>gemaak<span class=\"_ _b\"></span>t <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>\u2018level <span class=\"_ _16\"></span>3\u2019 <span class=\"_ _16\"> </span>data <span class=\"_ _15\"> </span>die,<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>indien <span class=\"_ _16\"></span>nodig, </span>gecorrigeerd<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> specifieke<span class=\"_ _b\"></span> omvang, vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>m en toeg<span class=\"_ _0\"></span>ankel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jkh<span class=\"_ _b\"></span>ei<span class=\"_ _1\"></span>d van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deren<span class=\"_ _0\"></span> terreinen. De <span class=\"_ _b\"></span>uitkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>deze<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>waardering <span class=\"_ _9\"></span>is d<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>zg. <span class=\"_ _9\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rde, <span class=\"_ _b\"></span>d.w.z. <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>inv<span class=\"_ _0\"></span>esteringswaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>ver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>t <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uikelijke<span class=\"_ _b\"></span> registratie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echten <span class=\"_ _16\"> </span>die <span class=\"_ _16\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>Belgi\u00eb <span class=\"_ _16\"> </span>1<span class=\"_ _1\"></span>2% <span class=\"_ _14\"></span>(Vl<span class=\"_ _1\"></span>aande<span class=\"_ _b\"></span>ren) <span class=\"_ _15\"> </span>en <span class=\"_ _16\"> </span>12,5% <span class=\"_ _14\"></span>(Brussel <span class=\"_ _16\"> </span>en <span class=\"_ _14\"></span>Wall<span class=\"_ _1\"></span>oni\u00eb) <span class=\"_ _16\"></span>zijn <span class=\"_ _16\"> </span><span class=\"ls5\">en</span> <span class=\"_ _15\"> </span>5,0%<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>voor <span class=\"_ _16\"> </span>Duitsland (Baden-W\u00fc<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ttembe<span class=\"_ _0\"></span>rg). Door deze<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>marktwaarde <span class=\"_ _0\"></span>te vermee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deren m<span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> de gemiddelde <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>egis<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ratierechten<span class=\"_ _b\"></span> zoals bepaald<span class=\"_ _0\"></span> in de vorige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agraaf, bek<span class=\"_ _b\"></span>omt men de<span class=\"_ _0\"></span> re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. De taxatie maak<span class=\"_ _b\"></span>t abstractie van <span class=\"_ _b\"></span>mogelijke kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en die gepa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d gaan<span class=\"_ _0\"></span> met eventue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ontrein<span class=\"_ _0\"></span>iging of ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>wijde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van schade<span class=\"_ _0\"></span>lijke <span class=\"_ _b\"></span>materialen/s<span class=\"_ _b\"></span>toffen. <span class=\"_ _b\"></span>In <span class=\"_ _b\"></span>voorko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>end <span class=\"_ _b\"></span>geval<span class=\"_ _b\"></span> ko<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>hieraan<span class=\"_ _b\"></span> verbond<span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sanering<span class=\"_ _b\"></span> of <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>wijde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing eventueel in <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>nde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van he<span class=\"_ _b\"></span>t resultaat<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Voor <span class=\"_ _1\"></span>de site <span class=\"_ _1\"></span>Schiltach (Duits<span class=\"_ _b\"></span>land) <span class=\"_ _1\"></span>waar m<span class=\"_ _1\"></span>oge<span class=\"_ _b\"></span>lijke <span class=\"_ _1\"></span>veront<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>einiging of aanwezigheid<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>schadel<span class=\"_ _0\"></span>ijke <span class=\"_ _1\"></span>stof<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>is, i<span class=\"_ _14\"></span>s <span class=\"_ _1\"></span>er op datum van<span class=\"_ _b\"></span> taxa<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e gee<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span> raming <span class=\"_ _b\"></span>van de <span class=\"_ _b\"></span>kosten <span class=\"_ _b\"></span>die ge<span class=\"_ _b\"></span>paard zouden<span class=\"_ _b\"></span> g<span class=\"_ _b\"></span>aan met <span class=\"_ _b\"></span>een po<span class=\"_ _b\"></span>tent<span class=\"_ _1\"></span>i\u00eble <span class=\"_ _b\"></span>sanering <span class=\"_ _0\"></span>van<span class=\"_ _b\"></span> de si<span class=\"_ _b\"></span>te, noch<span class=\"_ _b\"></span> zekerheid o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> beves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iging da<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>de veran<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>woo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>delijkheid<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hie<span class=\"_ _0\"></span>rvoor bij de<span class=\"_ _b\"></span> ei<span class=\"_ _1\"></span>genaa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>ligt. Toelicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng over<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de gebuik<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>hy<span class=\"_ _b\"></span>pot<span class=\"_ _1\"></span>hese<span class=\"_ _b\"></span>n m.b.t. de huurwaar<span class=\"_ _b\"></span>dekapit<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>lisatieme<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>hode (Bron<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> taxatiera<span class=\"_ _b\"></span>pporten <span class=\"_ _b\"></span>C<span class=\"_ _1\"></span>eus<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ers)<span class=\"_ _0\"></span><span class=\"fs1\"> </span>Onderstaande<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>abe<span class=\"_ _b\"></span>l <span class=\"_ _14\"></span>bevat <span class=\"_ _1\"></span>alle <span class=\"_ _e\"></span>vastgoedbe<span class=\"_ _b\"></span>leggingen <span class=\"_ _1\"></span>waarvoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>L3 <span class=\"_ _1\"></span>parameters <span class=\"_ _e\"></span>gehan<span class=\"_ _b\"></span>teerd <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den, <span class=\"_ _1\"></span>met <span class=\"_ _e\"></span>uitzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van de onbebo<span class=\"_ _b\"></span>uwde gronden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojectont<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>kkel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen.  <span class=\"ff2 fs3\">in EUR<span class=\"ff10 fs1\"> </span></span>Industrieel<span class=\"_ _0\"></span> Semi-industr<span class=\"_ _b\"></span>ieel 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Geschatte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurwaarde<span class=\"_ _b\"></span> BE - 500.900<span class=\"_ _b\"></span> 3.297<span class=\"ls0\">.</span>64<span class=\"_ _1\"></span><span class=\"ls0\">0<span class=\"_ _b\"></span> </span>3.130.990<span class=\"_ _0\"></span> Geschatte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurwaarde<span class=\"_ _b\"></span> DE 697.000<span class=\"_ _b\"></span> 697.000<span class=\"_ _b\"></span> - - Geschatte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurprijs pe<span class=\"_ _b\"></span>r m\u00b2<span class=\"fs6\"> </span>BE  23<span class=\"ls0\"> EUR/m\u00b2<span class=\"_ _0\"></span> </span>26<span class=\"ls0\">-</span>81<span class=\"ls0\"> EUR/m<span class=\"_ _0\"></span>\u00b2 </span>26<span class=\"ls0\">-</span>79<span class=\"ls0\"> EUR/m<span class=\"_ _0\"></span>\u00b2 </span>- (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"_ _1\"></span> (23<span class=\"ls0\"> EUR<span class=\"_ _1\"></span>/m\u00b2)<span class=\"fs1\"> </span></span>(7<span class=\"ls0\">3 EUR<span class=\"_ _1\"></span>/m\u00b2)<span class=\"fs1\"> </span></span>(72<span class=\"ls0\"> EUR<span class=\"_ _1\"></span>/m<span class=\"_ _1\"></span>\u00b2)<span class=\"fs1\"> </span></span>Geschatte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurprijs pe<span class=\"_ _b\"></span>r m\u00b2<span class=\"fs6\"> </span>DE  30<span class=\"ls0\"> EUR/m\u00b2 </span>30<span class=\"ls0\"> EUR/m\u00b2 </span>- - (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(30<span class=\"ls0\"> EUR<span class=\"_ _1\"></span>/m\u00b2) </span>(30<span class=\"ls0\"> EUR<span class=\"_ _1\"></span>/m\u00b2)<span class=\"fs1\"> </span></span>Voor <span class=\"_ _1c\"> </span>lopend<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkomsten<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>geen <span class=\"_ _1c\"> </span>toepas<span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>ng <span class=\"_ _1c\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>frictieleegs<span class=\"_ _0\"></span>tand, aangez<span class=\"_ _0\"></span>ien hern<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>euwingen<span class=\"_ _b\"></span> en n<span class=\"_ _0\"></span>ieu<span class=\"_ _0\"></span>we ove<span class=\"_ _b\"></span>reenkomsten<span class=\"_ _b\"></span> doorgaans<span class=\"_ _b\"></span> binn<span class=\"_ _0\"></span>en d<span class=\"_ _b\"></span>e opzegp<span class=\"_ _0\"></span>eriode <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>lopende <span class=\"_ _10\"> </span>ove<span class=\"_ _0\"></span>reenkomsten<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>worden <span class=\"_ _15\"> </span>afgeslo<span class=\"_ _b\"></span>ten. <span class=\"_ _10\"> </span>Voor lopende <span class=\"_ _29\"> </span>overeenkoms<span class=\"_ _b\"></span>ten <span class=\"_ _12\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>ei<span class=\"_ _1\"></span>ndda<span class=\"_ _b\"></span>tum <span class=\"_ _29\"> </span>vaststaand <span class=\"_\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>die Hypothese <span class=\"_ _b\"></span>m.<span class=\"_ _1\"></span>b.t<span class=\"_ _0\"></span>. leegstand<span class=\"_ _0\"></span> kortelings <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eeg k<span class=\"_ _b\"></span>omen te<span class=\"_ _b\"></span> staan o<span class=\"_ _b\"></span>f voor ve<span class=\"_ _b\"></span>rhuurbare <span class=\"_ _b\"></span>ruimten <span class=\"_ _b\"></span>die op<span class=\"_ _1\"></span> d<span class=\"_ _b\"></span>e datum van <span class=\"_ _b\"></span>de taxatie <span class=\"_ _0\"></span>lee<span class=\"_ _0\"></span>g staan<span class=\"_ _b\"></span>, wo<span class=\"_ _0\"></span>rdt d<span class=\"_ _0\"></span>e leegs<span class=\"_ _b\"></span>tand <span class=\"_ _b\"></span>in reken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng ge<span class=\"_ _b\"></span>bracht <span class=\"_ _b\"></span>onder de<span class=\"_ _b\"></span> vorm <span class=\"_ _b\"></span>van een <span class=\"_ _b\"></span>aantal <span class=\"_ _b\"></span>maanden<span class=\"_ _0\"></span> huu<span class=\"_ _0\"></span>rderving<span class=\"_ _b\"></span>, desgeval<span class=\"_ _b\"></span>lend geco<span class=\"_ _b\"></span>rrigeerd v<span class=\"_ _b\"></span>oor leegstandslas<span class=\"_ _b\"></span>ten en verhuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>com<span class=\"_ _0\"></span>missie. Kapitalisat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>efactor<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>BE  9%  6%-8,5% 7,75%-8,25% -<span class=\"fs3\"> </span>(gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(9%) (7,79%)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(7,79%)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>Kapitalisat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>efactor<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>DE  9,75% <span class=\"_ _b\"></span> 9,75% <span class=\"_ _0\"></span> - - (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"fs1\"> <span class=\"_ _1\"></span> </span>(9,75%)<span class=\"_ _1\"></span> (9,75%)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>Risicop<span class=\"_ _0\"></span>remie BE  3,5% 0,5%-2,25<span class=\"ls16\">% </span>-<span class=\"fs3\"> </span>1,29%-2% <span class=\"fs3\">(1,35%)</span> (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"fs1\"> <span class=\"_ _1\"></span> </span>(3,5%) (1,<span class=\"ls1\">52<span class=\"ls17\">%)<span class=\"_ _1\"></span><span class=\"fs1 ls0\"> </span></span></span>Risicop<span class=\"_ _0\"></span>remie DE  3,5% 3,5% - - (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"fs1\"> <span class=\"_ _1\"></span> </span>(3,5%) (3,5%) Gemiddelde <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>este<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende duu<span class=\"_ _b\"></span>r van het 31<span class=\"ls0\">-03-</span>202<span class=\"ls0\">7 </span>29<span class=\"ls0\">-</span>09<span class=\"ls0\">-<span class=\"_ _1\"></span></span>2024<span class=\"ls0\"> </span>11-01-<span class=\"ls5\">202</span>8 15<span class=\"ls0\">-</span>07<span class=\"ls0\">-<span class=\"_ _1\"></span></span>2024<span class=\"ls0\"> </span>huidige huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>contract Om rek<span class=\"_ _1\"></span>ening te <span class=\"_ _1\"></span><span class=\"ls1\">houden </span>Om rek<span class=\"_ _1\"></span>ening te met <span class=\"_ _1\"></span>de onderhandse Significant<span class=\"_ _0\"></span> versch<span class=\"_ _0\"></span>il netto actue<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>vs<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> houden met <span class=\"_ _1\"></span>de verkoopov<span class=\"_ _1\"></span>ereenkomst<span class=\"_ _1\"></span> n.v.t. n.v.t. gescha<span class=\"_ _0\"></span>tte huur (&gt;15%<span class=\"_ _b\"></span>) insolvent<span class=\"_ _1\"></span>ieprocedure<span class=\"_ _1\"></span> en de ins<span class=\"_ _1\"></span>olventie-procedure<span class=\"_ _1\"></span><span class=\"fs1\"> </span>Sensitivite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tsana<span class=\"_ _0\"></span>lyse<span class=\"ff2\"> </span>Een <span class=\"_ _15\"> </span>sensitivitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>sanalyse<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>oon<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>aan <span class=\"_ _15\"> </span>da<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>b<span class=\"_ _0\"></span>ij <span class=\"_ _15\"> </span>een <span class=\"_ _16\"> </span>gl<span class=\"_ _1\"></span>obale<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>(i<span class=\"_ _1\"></span>n <span class=\"_ _16\"> </span>el<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>eigend<span class=\"_ _0\"></span>om) <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>rmindering<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>ERV <span class=\"_ _16\"> </span>met <span class=\"_ _15\"> </span>5% <span class=\"_ _15\"> </span>en gelijkblijvende<span class=\"_ _b\"></span> <span class=\"_\"> </span>ka<span class=\"_ _b\"></span>pitalisatieren<span class=\"_ _b\"></span>tevoeten <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>re\u00eble <span class=\"_ _11\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>portefeuil<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_\"> </span>zou<span class=\"_ _b\"></span> <span class=\"_\"> </span>dalen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span><span class=\"ls5\">45</span>,<span class=\"ls5\">95</span> <span class=\"_ _10\"> </span>mio <span class=\"_ _11\"> </span>E<span class=\"_ _0\"></span>UR <span class=\"_ _10\"> </span>naar 43,<span class=\"ls5\">85</span> mio EUR<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Een<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>globale <span class=\"_ _14\"></span>(in <span class=\"_ _16\"></span>elke <span class=\"_ _14\"></span>eigendom)<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ver<span class=\"_ _1\"></span>hog<span class=\"_ _b\"></span>ing <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>kapitalisatieren<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>evoeten<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>met <span class=\"_ _14\"></span>25 <span class=\"_ _16\"></span>bas<span class=\"_ _0\"></span>ispunten <span class=\"_ _14\"></span>en gelijkblijvende<span class=\"_ _b\"></span> ERV zou<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leiden to<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> een waa<span class=\"_ _b\"></span>rdedaling van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span><span class=\"ls5\">de</span> vastgoed<span class=\"_ _b\"></span>por<span class=\"_ _1\"></span>tefeuille met<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>1,29 m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>. 12.2 Eigend<span class=\"_ _0\"></span>omss<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atus in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Juridische<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eigenaa<span class=\"_ _b\"></span>r 12.880<span class=\"_ _b\"></span> 12.470<span class=\"_ _b\"></span> Economische e<span class=\"_ _b\"></span>igenaar 33.070<span class=\"_ _b\"></span> 39.050<span class=\"_ _b\"></span> Totaal vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbe<span class=\"_ _b\"></span>leggi<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>gen  45.950<span class=\"_ _b\"></span> 51.520<span class=\"_ _b\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Juridische e<span class=\"_ _b\"></span>igenaar: d<span class=\"_ _b\"></span>e jur<span class=\"_ _0\"></span>idische e<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iteit d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>juridische e<span class=\"_ _b\"></span>igenaar <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s v<span class=\"_ _b\"></span>an he<span class=\"_ _0\"></span>t pand <span class=\"_ _b\"></span>en/of he<span class=\"_ _b\"></span>t pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ceel <span class=\"_ _b\"></span>in kwes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>volle </span></span>eigendom<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>. \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Economische <span class=\"_ _b\"></span>e<span class=\"_ _b\"></span>igenaar: <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>geval <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een<span class=\"_ _b\"></span> f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eble<span class=\"_ _b\"></span> leas<span class=\"_ _b\"></span>ing <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>de <span class=\"_ _9\"></span>vennootschap <span class=\"_ _b\"></span>jurid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sch <span class=\"_ _b\"></span>eigenaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ond, </span></span>die een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ops<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>alrecht<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>leent<span class=\"_ _b\"></span> aan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasing<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>aatschapp<span class=\"_ _b\"></span>ij, en <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasingmaa<span class=\"_ _0\"></span>tschapp<span class=\"_ _b\"></span>ij de ju<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>idische<span class=\"_ _b\"></span> eigenaa<span class=\"_ _b\"></span>r van het gebouw da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verhuurd aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de vennoo<span class=\"_ _b\"></span>tschap waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bij de ve<span class=\"_ _b\"></span>nnootscha<span class=\"_ _1\"></span>p optreedt als lea<span class=\"_ _0\"></span>singneme<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> en dus economisch de <span class=\"_ _1\"></span>eigenaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>is. <span class=\"_ _1\"></span>Op <span class=\"_ _1\"></span>het einde <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de leasingovereenk<span class=\"_ _b\"></span>omst <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt de <span class=\"_ _1\"></span>vennootschap, na <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eventuele<span class=\"_ _b\"></span> uitoefening van<span class=\"_ _b\"></span> de koopop<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie en he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>alen van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de op<span class=\"_ _0\"></span>tieprijs,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>juridi<span class=\"_ _b\"></span>sche eigenaar van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>he<span class=\"_ _0\"></span>t vastgoed<span class=\"_ _1\"></span>. 12.3 Besp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eking van<span class=\"_ _0\"></span> de evo<span class=\"_ _0\"></span>lutie De <span class=\"_ _1\"></span>va<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iatie in r<span class=\"_ _1\"></span>e\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waarde van het <span class=\"_ _1\"></span>vastgoedpo<span class=\"_ _b\"></span>rtfolio<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>(vas<span class=\"_ _0\"></span>tgoedbel<span class=\"_ _b\"></span>eggingen <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>activa bestemd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop samen)<span class=\"_ _0\"></span> wordt ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>klaard als<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>volg<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>: (1)<span class=\"ffa\"> <span class=\"_ _16\"></span></span>de desinvesteringen<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Hamont-Achel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(Belgi\u00eb<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> (-5,24 m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>; (2)<span class=\"ffa\"> <span class=\"_ _16\"></span></span>de <span class=\"_ _18\"> </span>klassieke <span class=\"_ _18\"> </span>waardeaan<span class=\"_ _b\"></span>passingen<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>naar <span class=\"_ _18\"> </span>aan<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eiding <span class=\"_ _18\"> </span>va<span class=\"_ _b\"></span>n <span class=\"_ _18\"> </span>wijzig<span class=\"_ _b\"></span>ingen <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>res<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>l<span class=\"_ _1\"></span>oopt<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jden<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>van <span class=\"_ _18\"> </span>de huurovereenko<span class=\"_ _b\"></span>msten, <span class=\"_ _29\"> </span>waardoor <span class=\"_ _12\"> </span>een <span class=\"_ _29\"> </span>gewijzigd<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>verhouding<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>ontstaat <span class=\"_ _29\"> </span>t<span class=\"_ _1\"></span>ussen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>rende<span class=\"_ _0\"></span>ment <span class=\"_ _12\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de <span class=\"_ _12\"> </span>actuele<span class=\"_ _b\"></span> huurinkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en en<span class=\"_ _0\"></span> het <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>endemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> op de <span class=\"_ _b\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>thuurwaarde<span class=\"_ _b\"></span> (<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>1,<span class=\"ls5\">25</span> <span class=\"_ _0\"></span>mio EUR<span class=\"ls10\">);</span> (3)<span class=\"ffa\"> <span class=\"_ _16\"></span></span>de waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>ring van de opgeleve<span class=\"_ _b\"></span>rde en onde<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>ussen ve<span class=\"_ _b\"></span>rhuurde uitb<span class=\"_ _b\"></span>reiding in L<span class=\"_ _0\"></span>ier (Belgi\u00eb<span class=\"_ _b\"></span>) <span class=\"_ _e\"></span><span class=\"ls7\">(+</span>0<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span><span class=\"ls5\">92</span> mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR)<span class=\"_ _0\"></span>; (4)<span class=\"ffa\"> <span class=\"_ _16\"></span></span>de uit<span class=\"_ _1\"></span>gevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eringen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(-0,<span class=\"ls5\">84</span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>io EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>. Voor de volgend<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>sites heef<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> de expe<span class=\"_ _b\"></span>rt waardeaanpass<span class=\"_ _b\"></span>ingen van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>meer dan<span class=\"_ _b\"></span> 2% doorgevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d:<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Lier <span class=\"_ _21\"> </span>(-<span class=\"ls5\">740k</span> EUR): <span class=\"_ _21\"> </span>een <span class=\"_ _21\"> </span>verhoging<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>van <span class=\"_ _21\"> </span>de <span class=\"_ _21\"> </span>kapitalisat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>evoet <span class=\"_ _20\"> </span>om <span class=\"_ _22\"> </span>reken<span class=\"_ _b\"></span>ing <span class=\"_ _22\"> </span>te<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>houden <span class=\"_ _20\"> </span>met <span class=\"_ _21\"> </span>de <span class=\"_ _21\"> </span>huidige </span></span>marktoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>andighede<span class=\"_ _0\"></span>n. Verde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> werden de substantiee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ges<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>energielas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>in r<span class=\"_ _1\"></span>eken<span class=\"_ _b\"></span>ing gebracht <span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e onder de huidige terbesch<span class=\"_ _b\"></span>ikkingstell<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsfo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mule <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en laste van<span class=\"_ _b\"></span> de ver<span class=\"_ _1\"></span>huurder<span class=\"_ _b\"></span> vallen; \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Ieper <span class=\"_ _e\"></span>Ter <span class=\"_ _1\"></span>Waarde <span class=\"_ _1\"></span>(-<span class=\"_ _1\"></span>15<span class=\"ls5\">0k</span> EUR)<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>om <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eken<span class=\"_ _b\"></span>ing <span class=\"_ _e\"></span>te <span class=\"_ _e\"></span>houden <span class=\"_ _1\"></span>met <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>huidige <span class=\"_ _1\"></span>marktomstand<span class=\"_ _b\"></span>igheden <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>isico <span class=\"_ _1\"></span>van </span></span>leegstand op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>lange<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e te<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mijn; \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Schiltach (-<span class=\"ls5\">330k</span> EUR)<span class=\"_ _0\"></span>: om rekening te<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>houden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>met de <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>lenging<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>geschat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>periode<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>leegstand<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>indien </span></span>de huurde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de si<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e zou verla<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en. 12.4 Ite<span class=\"_ _0\"></span>ms van opbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> en kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en  Gedurende <span class=\"_ _13\"> </span>boek<span class=\"_ _b\"></span>jaar <span class=\"_ _18\"> </span><span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>werd <span class=\"_ _13\"> </span>6,<span class=\"ls5\">70</span> <span class=\"_ _12\"> </span>mio <span class=\"_ _13\"> </span>EUR <span class=\"_ _12\"> </span>(2021:<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>13<span class=\"_ _0\"></span>,<span class=\"ls5\">58</span> <span class=\"_ _13\"> </span>mio <span class=\"_ _12\"> </span>EUR) <span class=\"_ _13\"> </span>huuropbrengs<span class=\"_ _b\"></span>ten <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>0,<span class=\"ls5\">87</span> mio EU<span class=\"_ _b\"></span>R (2021: 7,<span class=\"ls5\">34</span> m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>opbrengsten <span class=\"_ _b\"></span>uit <span class=\"_ _b\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bereken<span class=\"_ _b\"></span>de k<span class=\"_ _b\"></span>osten e<span class=\"_ _b\"></span>rkend <span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de gec<span class=\"_ _b\"></span>onsolideerde<span class=\"_ _b\"></span> op<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>atione<span class=\"_ _b\"></span>le o<span class=\"_ _b\"></span>pbrengsten. De <span class=\"_ _14\"></span>directe <span class=\"_ _e\"></span>opera<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ionele<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>kosten <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>echts<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>reeks <span class=\"_ _e\"></span>voortvloeien <span class=\"_ _e\"></span>uit<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>vastgoedbeleggin<span class=\"_ _1\"></span>gen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bedroegen <span class=\"_ _e\"></span>2,<span class=\"ls5\">90</span> <span class=\"_ _e\"></span>mio <span class=\"_ _14\"></span>EUR (2021<span class=\"ls6\">: </span>9,<span class=\"_ _1\"></span><span class=\"ls5\">24</span> m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__50-1": {
   "value": "1.2. Segmen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>nfor<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>atie - Huuropb<span class=\"_ _b\"></span>rengsten Huuropbre<span class=\"_ _0\"></span>ngsten<span class=\"ff2\"> </span>Land 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>k EU<span class=\"_ _1\"></span>R % k EU<span class=\"_ _1\"></span>R % Belgi\u00eb 5.809<span class=\"_ _b\"></span> 86,65<span class=\"_ _b\"></span> 6.058<span class=\"_ _0\"></span> 44,60<span class=\"_ _b\"></span> Slowakije<span class=\"_ _b\"></span> - - 6.631<span class=\"_ _0\"></span> 48,81<span class=\"_ _b\"></span> Duitsland<span class=\"_ _b\"></span> 895<span class=\"ls0\"> </span>13,35<span class=\"_ _b\"></span> 895<span class=\"ls0\"> </span>6,59 Totaal op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>einde boek<span class=\"_ _b\"></span>jaar 6.704<span class=\"_ _b\"></span> 100,00<span class=\"_ _b\"></span> 13.584<span class=\"_ _b\"></span> 100,002<span class=\"ls3\">. </span>Hu<span class=\"_ _0\"></span>uropbre<span class=\"_ _b\"></span>ngst<span class=\"_ _1\"></span>en 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>in k <span class=\"_ _1\"></span>EUR<span class=\"fs1\"> </span>Accentis<span class=\"_ _b\"></span> Other Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Brutohuuropb<span class=\"_ _b\"></span>rengsten 6.621<span class=\"_ _0\"></span> - 6.621<span class=\"_ _b\"></span> 13.822<span class=\"_ _b\"></span> - 13.822<span class=\"_ _b\"></span> Investeringstoe<span class=\"_ _b\"></span>lages 83<span class=\"ls0\"> </span>- 83<span class=\"ls0\"> </span>-<span class=\"ls5\">238</span> - -<span class=\"ls5\">238</span> Totale huuropbr<span class=\"_ _b\"></span>engsten<span class=\"_ _0\"></span> <span class=\"ff2 fc0\"> </span>6.704<span class=\"_ _0\"></span> - 6.704<span class=\"_ _b\"></span> 13.584<span class=\"_ _b\"></span> - 13.584<span class=\"_ _b\"></span> Alle <span class=\"_ _14\"></span>huuropbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>zi<span class=\"_ _1\"></span>jn <span class=\"_ _14\"></span>uitslu<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>end<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>af<span class=\"_ _1\"></span>ko<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>ig <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>derden.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>2022 <span class=\"_ _14\"></span>zijn <span class=\"_ _14\"></span>ze <span class=\"_ _14\"></span>for<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gedaald <span class=\"_ _14\"></span>ten <span class=\"_ _14\"></span>opzichte<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>vo<span class=\"_ _0\"></span>rig boekjaar, voo<span class=\"_ _b\"></span>rnamelijk als<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gevolg van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ve<span class=\"_ _0\"></span>rkoop van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ticipa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie Accentis<span class=\"_ _b\"></span> N<span class=\"_ _1\"></span>\u00e1<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>estovo<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>s.r.o<span class=\"_ _0\"></span>. in dece<span class=\"_ _b\"></span>mber 2021 en de <span class=\"_ _e\"></span>verkoop <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>sit<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>Hamon<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>-Achel <span class=\"_ _1\"></span>in <span class=\"_ _14\"></span>juli <span class=\"_ _14\"></span>2022. <span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>teringstoelage<span class=\"_ _b\"></span>s <span class=\"_ _16\"></span>in <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>oepass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>IFRS <span class=\"_ _14\"></span>15<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>betreffen enkel nog he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> contrac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> van<span class=\"_ _0\"></span> Xeikon.<span class=\"_ _b\"></span> Evolutie<span class=\"_ _0\"></span> huuropbrengs<span class=\"_ _b\"></span>ten - belangr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jkste <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ijzig<span class=\"_ _0\"></span>ingen in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2022 (impact op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>jaarbasis<span class=\"_ _b\"></span>)  (in k <span class=\"_ _1\"></span>EUR)<span class=\"ff3\"> </span>Daling door<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>desinveste<span class=\"_ _b\"></span>ringen -<span class=\"ls5\">944</span> Stijging doo<span class=\"_ _b\"></span>r i<span class=\"_ _1\"></span>nveste<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen +72<span class=\"ls0\"> </span>Stijging/Dal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingstoe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ages/-surpluss<span class=\"_ _b\"></span>en -5 Stijging/Dal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> huurkortingen<span class=\"_ _b\"></span> -<span class=\"ls5\">58</span> Stijging doo<span class=\"_ _b\"></span>r nieuwe huurcon<span class=\"_ _b\"></span>tracten (incl.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verhog<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>indexa<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>)<span class=\"_ _1\"></span> +<span class=\"ls5\">784</span> Daling door<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aflopen<span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acten -<span class=\"ls5\">484</span> Het <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>daling <span class=\"_ _e\"></span>door<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>desinvesteringen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>stemt <span class=\"_ _e\"></span>overeen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>met <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>gecontractee<span class=\"_ _b\"></span>rde <span class=\"_ _e\"></span>jaar<span class=\"_ _1\"></span>huu<span class=\"_ _b\"></span>r <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>verkochte Belgische s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>te in<span class=\"_ _0\"></span> Hamont-Achel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um van ve<span class=\"_ _b\"></span>rkoop.  Het <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>stijging <span class=\"_ _14\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>investeringen <span class=\"_ _e\"></span>be<span class=\"_ _0\"></span>treft <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>gecon<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>acteerde <span class=\"_ _1\"></span>jaarhuur <span class=\"_ _14\"></span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>elateerd<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>aan <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>opge<span class=\"_ _b\"></span>leverde uitbreiding<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in Lie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> (Belgi\u00eb<span class=\"_ _b\"></span>).  Het bedrag<span class=\"_ _b\"></span> van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dal<span class=\"_ _0\"></span>ing doo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingstoelage<span class=\"_ _b\"></span>s en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>-surplussen<span class=\"_ _b\"></span> betreft he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> aflopen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>cont<span class=\"_ _0\"></span>ractueel<span class=\"_ _b\"></span> verhoogde huur gerela<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eerd aan<span class=\"_ _b\"></span> investeringen<span class=\"_ _b\"></span> \u2018<span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>maat\u2019 in <span class=\"_ _b\"></span>O<span class=\"_ _1\"></span>verpe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>t (Belgi\u00eb<span class=\"_ _b\"></span>). <span class=\"_ _1\"></span><span class=\"ff2\"> </span>Het bedrag van<span class=\"_ _b\"></span> de daling<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>door huurko<span class=\"_ _b\"></span>rtingen bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eft uitslu<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>end<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>toege<span class=\"_ _b\"></span>kende huurkorting in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gi\u00eb.<span class=\"_ _1\"></span> De <span class=\"_\"> </span>impac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_\"> </span>op <span class=\"_\"> </span>jaa<span class=\"_ _b\"></span>rbasis <span class=\"_\"> </span>van <span class=\"_\"> </span>nieu<span class=\"_ _b\"></span>we <span class=\"_\"> </span>huurco<span class=\"_ _1\"></span>ntrac<span class=\"_ _b\"></span>ten <span class=\"_\"> </span>is <span class=\"_\"> </span>integ<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aal <span class=\"_ _11\"> </span>toe <span class=\"_\"> </span>te <span class=\"_\"> </span>sch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijven <span class=\"_\"> </span>aan <span class=\"_\"> </span>co<span class=\"_ _b\"></span>ntracten <span class=\"_\"> </span>in <span class=\"_\"> </span>Be<span class=\"_ _b\"></span>lgi\u00eb. <span class=\"_\"> </span>De<span class=\"_ _b\"></span> huurverhog<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _1c\"> </span>hebb<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rekk<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1c\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>bes<span class=\"_ _b\"></span>taande <span class=\"_ _1c\"> </span>con<span class=\"_ _b\"></span>tracten <span class=\"_ _1c\"> </span>in <span class=\"_ _1c\"> </span>Be<span class=\"_ _b\"></span>lgi\u00eb <span class=\"_ _18\"> </span>(<span class=\"_ _1\"></span>+285k<span class=\"_ _1\"></span> EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>. <span class=\"_ _1c\"> </span>De<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ijging<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>van <span class=\"_ _1c\"> </span>de huuropbrengs<span class=\"_ _b\"></span>ten op jaa<span class=\"_ _0\"></span>rbasis ten gevo<span class=\"_ _b\"></span>lge van indexa<span class=\"_ _b\"></span>tie <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aag<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>44<span class=\"_ _0\"></span>3k<span class=\"_ _1\"></span> EUR.  De be\u00ebind<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gde huurcon<span class=\"_ _0\"></span>tracten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hebben eve<span class=\"_ _b\"></span>neens bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekking op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pan<span class=\"_ _b\"></span>den in Belgi\u00eb.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__51-1": {
   "value": "1.3. Segmen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>nfor<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>atie - Huurcon<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en Onderstaande<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>t<span class=\"_ _1\"></span>abel<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>ge<span class=\"_ _0\"></span>eft <span class=\"_ _18\"> </span>een <span class=\"_ _1c\"> </span>ove<span class=\"_ _b\"></span>rzicht <span class=\"_ _18\"> </span>d.d. <span class=\"_ _18\"> </span>31 <span class=\"_ _1c\"> </span>dec<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber <span class=\"_ _18\"> </span>2022 <span class=\"_ _18\"> </span>van <span class=\"_ _1c\"> </span>a<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>lopende<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>huurcon<span class=\"_ _b\"></span>tracten <span class=\"_ _18\"> </span>op <span class=\"_ _1c\"> </span>de<span class=\"_ _b\"></span> vastgoedb<span class=\"_ _0\"></span>eleggingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van <span class=\"_ _14\"></span>Accentis <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>rekening <span class=\"_ _14\"></span>houden<span class=\"_ _0\"></span>d <span class=\"_ _14\"></span>met <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>dat <span class=\"_ _16\"> </span>ogenb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ik <span class=\"_ _16\"></span>afges<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oten <span class=\"_ _14\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>cont<span class=\"_ _0\"></span>racten <span class=\"_ _16\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de jaarlijks toegek<span class=\"_ _b\"></span>ende investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oelages<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Huur per Cum%<span class=\"_ _0\"></span> Oppervlak<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e Cum% Gemiddeld<span class=\"_ _b\"></span> Gemiddelde<span class=\"_ _b\"></span> jaar (m\u00b2)<span class=\"ff3 fs1\"> </span>contracteinde<span class=\"_ _b\"></span> volgende<span class=\"_ _b\"></span> (EUR)<span class=\"ff3 fs1\"> </span>\u2018break\u2019<span class=\"ff3\"> </span>Top 5 con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten<span class=\"_ _b\"></span> 5.<span class=\"ls5\">077</span>.<span class=\"ls5\">033</span> 80<span class=\"ls0\">,</span>97<span class=\"ls0\"> </span>63<span class=\"ls0\">.</span>322<span class=\"ls0\"> </span>83,<span class=\"ls5\">18</span> 24<span class=\"ls0\">-</span>12<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">6<span class=\"_ _b\"></span> </span>23<span class=\"ls0\">-</span>12<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">5<span class=\"_ _0\"></span> </span>Top 10 con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten<span class=\"_ _b\"></span> 5.<span class=\"ls5\">430</span>.<span class=\"ls5\">404</span> 86<span class=\"ls0\">,</span>61<span class=\"ls0\"> </span>65<span class=\"ls0\">.</span>270<span class=\"ls0\"> </span>85,<span class=\"ls5\">74</span> 06<span class=\"ls0\">-07-</span>202<span class=\"ls0\">6 </span>06-04-<span class=\"ls5\">202</span>5 Top 20 con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten<span class=\"_ _b\"></span> 5.<span class=\"ls5\">826</span>.<span class=\"ls5\">949</span> 92,<span class=\"ls5\">94</span> 68<span class=\"ls0\">.</span>055<span class=\"ls0\"> </span>89<span class=\"ls0\">,39 </span>01<span class=\"ls0\">-</span>11<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">6<span class=\"_ _b\"></span> </span>09<span class=\"ls0\">-</span>11<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">4<span class=\"_ _0\"></span> </span>Alle contrac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en 6.<span class=\"ls5\">269</span>.<span class=\"ls5\">889</span> 100,00<span class=\"_ _b\"></span> 76<span class=\"ls0\">.</span>129<span class=\"ls0\"> </span>100,00<span class=\"_ _b\"></span> 29<span class=\"ls0\">-</span>10<span class=\"ls0\">-<span class=\"_ _1\"></span></span>202<span class=\"ls0\">7<span class=\"_ _b\"></span> </span>27-08-<span class=\"ls5\">20</span>24 Twee <span class=\"_ _1\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uike<span class=\"_ _0\"></span>rs van <span class=\"_ _1\"></span>panden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uit de <span class=\"_ _1\"></span>vastgoe<span class=\"_ _0\"></span>dportefeu<span class=\"_ _b\"></span>ille <span class=\"_ _1\"></span>vertegen<span class=\"_ _b\"></span>woordigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aandeel van meer dan <span class=\"_ _1\"></span>10%<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de totale huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>inko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>sten. <span class=\"_ _b\"></span>H<span class=\"_ _1\"></span>et zijn Xeiko<span class=\"_ _0\"></span>n (Belg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eb) 58,<span class=\"ls5\">58</span>% en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>BBS <span class=\"_ _b\"></span>(Duit<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>and) 14,<span class=\"ls5\">27</span>%.Alle <span class=\"_ _14\"></span>huuropbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>zi<span class=\"_ _1\"></span>jn <span class=\"_ _14\"></span>uitslu<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>end<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>af<span class=\"_ _1\"></span>ko<span class=\"_ _b\"></span>mst<span class=\"_ _1\"></span>ig <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>derden.<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>Voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>2022 <span class=\"_ _14\"></span>zijn <span class=\"_ _14\"></span>ze <span class=\"_ _14\"></span>for<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gedaald <span class=\"_ _14\"></span>ten <span class=\"_ _14\"></span>opzichte<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>vo<span class=\"_ _0\"></span>rig boekjaar, voo<span class=\"_ _b\"></span>rnamelijk als<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gevolg van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ve<span class=\"_ _0\"></span>rkoop van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ticipa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie Accentis<span class=\"_ _b\"></span> N<span class=\"_ _1\"></span>\u00e1<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>estovo<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>s.r.o<span class=\"_ _0\"></span>. in dece<span class=\"_ _b\"></span>mber 2021 en de <span class=\"_ _e\"></span>verkoop <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>sit<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _e\"></span>Hamon<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>-Achel <span class=\"_ _1\"></span>in <span class=\"_ _14\"></span>juli <span class=\"_ _14\"></span>2022. <span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>teringstoelage<span class=\"_ _b\"></span>s <span class=\"_ _16\"></span>in <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>oepass<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>IFRS <span class=\"_ _14\"></span>15<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>betreffen enkel nog he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> contrac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> van<span class=\"_ _0\"></span> Xeikon.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__54": {
   "value": "3. Overige be<span class=\"_ _b\"></span>drijfsopbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1 fc1\"> </span>Accentis<span class=\"_ _b\"></span> Other Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Opbrengsten<span class=\"_ _b\"></span> u<span class=\"_ _b\"></span>it <span class=\"_ _b\"></span>doorberekend<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en 867<span class=\"ls0\"> </span>- 867<span class=\"ls0\"> </span>7.337<span class=\"_ _b\"></span> - 7.337<span class=\"_ _0\"></span> Overige opb<span class=\"_ _b\"></span>rengsten 17<span class=\"ls0\"> </span>- 17<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>- 36<span class=\"ls0\"> </span>Meerwaarden<span class=\"_ _b\"></span> op verkoop vaste<span class=\"_ _b\"></span> activa - - - 11.938<span class=\"_ _b\"></span> - 11.938<span class=\"_ _b\"></span> Totale overige<span class=\"_ _b\"></span> bedrijfsopbr<span class=\"_ _0\"></span>engste<span class=\"_ _0\"></span>n <span class=\"ff2 fc0\"> </span>884<span class=\"ls0\"> </span>- 884<span class=\"ls0\"> </span>19.311<span class=\"_ _b\"></span> - 19.311<span class=\"_ _b\"></span> De <span class=\"_\"> </span>opbrengsten <span class=\"_\"> </span>u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t <span class=\"_ _29\"> </span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>rekende <span class=\"_\"> </span>kosten<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>vloeien <span class=\"_\"> </span>voort <span class=\"_\"> </span>uit <span class=\"_\"> </span>Ac<span class=\"_ _b\"></span>centis <span class=\"_ _29\"> </span>en <span class=\"_ _12\"> </span>omvat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_\"> </span>de <span class=\"_\"> </span>doorbereken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>van <span class=\"_\"> </span>de exploitatiekosten<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>die <span class=\"_ _14\"></span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ractueel <span class=\"_ _1\"></span>ten <span class=\"_ _14\"></span>laste <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>huurde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>valle<span class=\"_ _1\"></span>n. <span class=\"_ _e\"></span>In <span class=\"_ _14\"></span>decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>2021 <span class=\"_ _e\"></span>werd <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>participa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie <span class=\"_ _14\"></span>Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> N\u00e1mestovo<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>s.r<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span>o. <span class=\"_ _12\"> </span>verkoch<span class=\"_ _b\"></span>t, <span class=\"_ _12\"> </span>waardoo<span class=\"_ _0\"></span>r <span class=\"_ _12\"> </span>de <span class=\"_ _13\"> </span>opb<span class=\"_ _b\"></span>rengsten <span class=\"_ _12\"> </span>uit<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>doo<span class=\"_ _b\"></span>rberekende <span class=\"_ _12\"> </span>kos<span class=\"_ _b\"></span>ten <span class=\"_ _12\"> </span>voor <span class=\"_ _12\"> </span>2022<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>zi<span class=\"_ _0\"></span>jn <span class=\"_ _12\"> </span>gedaald<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>me<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> 6,77 mio EUR<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>opzichte <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>2021<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Daartegenov<span class=\"_ _b\"></span>er <span class=\"_ _14\"></span>staat<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>energieprijzen <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>boekjaar <span class=\"_ _e\"></span>2022 <span class=\"_ _1\"></span>fors <span class=\"_ _e\"></span>hoger<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>l<span class=\"_ _1\"></span>agen<span class=\"_ _b\"></span> dan in boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021<span class=\"_ _0\"></span> en het bedr<span class=\"_ _0\"></span>ijfsres<span class=\"_ _0\"></span>taurant in Lie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> intensieve<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>werd geb<span class=\"_ _b\"></span>rui<span class=\"_ _e\"></span>kt, wat resul<span class=\"_ _0\"></span>teerde in een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verhog<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng van<span class=\"_ _b\"></span> de doorbe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekende kos<span class=\"_ _b\"></span>ten. Ook de ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ige opbrengs<span class=\"_ _b\"></span>ten in 2022, ten bed<span class=\"_ _b\"></span>rage van <span class=\"ls5\">17</span>k EUR<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>loeien voort<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uit Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s en<span class=\"_ _0\"></span> omvatten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ink<span class=\"_ _0\"></span>oms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en van diensten<span class=\"_ _b\"></span> geleverd doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Accen<span class=\"_ _0\"></span>tis (onthaa<span class=\"_ _0\"></span>l, recep<span class=\"_ _0\"></span>tie,<span class=\"_ _0\"></span> registrat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e, <span class=\"_ _b\"></span>admi<span class=\"_ _1\"></span>nis<span class=\"_ _0\"></span>t<span class=\"_ _e\"></span>ratie enz<span class=\"_ _b\"></span>.)<span class=\"_ _1\"></span>. In <span class=\"_ _1\"></span>2022<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>werden geen<span class=\"_ _0\"></span> meerwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>vaste<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>activa gerealisee<span class=\"_ _b\"></span>rd.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ealisee<span class=\"_ _0\"></span>rde meerwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de opgeno<span class=\"_ _b\"></span>men i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>2021<span class=\"_ _b\"></span> heeft betrekking<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>op de verkoop van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>het derde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>laatste<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>deel van de ni<span class=\"_ _1\"></span>eu<span class=\"_ _b\"></span>wbouwsite<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in Lier (Belgi\u00eb)<span class=\"_ _0\"></span> (35k EUR) en de verkoop van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ticipatie Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>N\u00e1mes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ovo s<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span>r.o. (11,90 mio<span class=\"_ _0\"></span> EUR).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__55": {
   "value": "4. Personee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>skoste<span class=\"_ _b\"></span>n  De <span class=\"_ _e\"></span>pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>soneelskos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>voo<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>2022 <span class=\"_ _1\"></span>hebben<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>uitsluitend<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>betrekking <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>het <span class=\"_ _e\"></span>persone<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s, <span class=\"_ _1\"></span>aangez<span class=\"_ _b\"></span>ien <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>overige entiteiten<span class=\"_ _0\"></span> van de<span class=\"_ _0\"></span> groep geen<span class=\"_ _0\"></span> persone<span class=\"_ _0\"></span>el te<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>ks<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellen. Voor de kosten verbonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>pens<span class=\"_ _b\"></span>ioenregelingen<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>nbegrepen<span class=\"_ _b\"></span> in de <span class=\"_ _e\"></span>overige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>sonee<span class=\"_ _b\"></span>lskosten<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wordt<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _0\"></span>rwezen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>naa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> toelichting<span class=\"_ _0\"></span> 22 op pagina<span class=\"_ _b\"></span> <span class=\"ls5\">68</span>. in k <span class=\"_ _1\"></span>EUR<span class=\"fc1\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Aantal personee<span class=\"_ _b\"></span>lsleden (in aan<span class=\"_ _0\"></span>tal<span class=\"_ _b\"></span>) 5 4 Aantal personee<span class=\"_ _b\"></span>lsleden (in<span class=\"_ _0\"></span> FTE\u2019s)<span class=\"ff2\"> </span>3,3 38,1 Wedden en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>lonen 128<span class=\"ls0\"> </span>908<span class=\"ls0\"> </span>Sociale zeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heidsb<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>dragen<span class=\"_ _b\"></span> 25<span class=\"ls0\"> </span>149<span class=\"ls0\"> </span>Overige pe<span class=\"_ _b\"></span>rsoneelskosten 18<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Totaal 171<span class=\"ls0\"> </span>1.088<span class=\"_ _0\"></span>   <span class=\"ls0\">Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> </span>171<span class=\"ls0\"> </span>1.088<span class=\"_ _0\"></span>   <span class=\"ls0\">Othe<span class=\"_ _b\"></span>r </span>- -",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__56": {
   "value": "5. Afschri<span class=\"_ _0\"></span>jvingen en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waardever<span class=\"_ _b\"></span>minderingen o<span class=\"_ _b\"></span>p <span class=\"_ _1\"></span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva De <span class=\"_ _14\"></span>a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>schrijvingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>vaste<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>activa <span class=\"_ _14\"></span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>appo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>teerd <span class=\"_ _e\"></span>voor<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _e\"></span>hebbe<span class=\"_ _b\"></span>n <span class=\"_ _14\"></span>uitsluitend<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>afsch<span class=\"_ _0\"></span>rij<span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _e\"></span>geboek<span class=\"_ _b\"></span>t door Accen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>is. In 2022<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>erden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>er geen<span class=\"_ _b\"></span> waardever<span class=\"_ _0\"></span>minderingen<span class=\"_ _b\"></span> geregistreerd<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__57-1": {
   "value": "De <span class=\"_ _14\"></span>a<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>schrijvingen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>vaste<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>activa <span class=\"_ _14\"></span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>appo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>teerd <span class=\"_ _e\"></span>voor<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _e\"></span>hebbe<span class=\"_ _b\"></span>n <span class=\"_ _14\"></span>uitsluitend<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>afsch<span class=\"_ _0\"></span>rij<span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _e\"></span>geboek<span class=\"_ _b\"></span>t door Accen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>is. In 2022<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>erden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>er geen<span class=\"_ _b\"></span> waardever<span class=\"_ _0\"></span>minderingen<span class=\"_ _b\"></span> geregistreerd<span class=\"_ _b\"></span>.6. Waardeve<span class=\"_ _b\"></span>rminderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op vlottende<span class=\"_ _0\"></span> activa<span class=\"_ _0\"></span> De waardeve<span class=\"_ _b\"></span>rminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing<span class=\"ls5\">en</span> op v<span class=\"_ _b\"></span>lottende <span class=\"_ _b\"></span>acti<span class=\"_ _1\"></span>va be<span class=\"_ _b\"></span>treffen bi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>na in<span class=\"_ _b\"></span>tegraal de<span class=\"_ _0\"></span> te<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ugname van <span class=\"_ _b\"></span>een <span class=\"_ _0\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deverminde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng o<span class=\"_ _0\"></span>p<span class=\"_ _b\"></span> handelsvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>in <span class=\"_ _14\"></span>Accentis <span class=\"_ _14\"></span>gerelateerd<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aan <span class=\"_ _16\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>f<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>llissemen<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>uit <span class=\"_ _16\"></span>2002<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>d<span class=\"_ _1\"></span><span class=\"ls5\">at</span> <span class=\"_ _16\"></span>destijds<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>volledig <span class=\"_ _e\"></span>wer<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>af<span class=\"_ _1\"></span>geboek<span class=\"_ _b\"></span>t <span class=\"_ _16\"></span>en waarvoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _e\"></span>2022 <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>definitieve <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ang<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>egel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>werd <span class=\"_ _e\"></span>uitgesproken <span class=\"_ _1\"></span>waardoor <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>bedrag <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>0,22 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>io <span class=\"_ _e\"></span>EUR <span class=\"_ _e\"></span>destijds<span class=\"_ _b\"></span> betaalde btw<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kon <span class=\"_ _0\"></span>worden te<span class=\"_ _0\"></span>ruggevorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d.De <span class=\"_ _15\"> </span>geboek<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>waardever<span class=\"_ _0\"></span>mindering<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>op <span class=\"_ _16\"> </span>vl<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>tende<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>activa<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>202<span class=\"_ _1\"></span>2 <span class=\"_ _10\"> </span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>reft <span class=\"_ _16\"></span>integraal<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>afwaarde<span class=\"_ _b\"></span>ring <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>vordering<span class=\"_ _b\"></span> Kreator <span class=\"_ _14\"></span>Dom <span class=\"_ _16\"></span>Deve<span class=\"_ _b\"></span>lopment <span class=\"_ _14\"></span>Sp.z <span class=\"_ _14\"></span>o.<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>waarvoor <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _14\"></span>inschat <span class=\"_ _14\"></span>dat <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>inning <span class=\"_ _14\"></span>moeilijk <span class=\"_ _10\"> </span>en <span class=\"_ _14\"></span>langdurig <span class=\"_ _14\"></span>wordt wegens <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>feit da<span class=\"_ _b\"></span>t de <span class=\"_ _b\"></span>betalingsve<span class=\"_ _b\"></span>rplichtingen <span class=\"_ _b\"></span>onder d<span class=\"_ _b\"></span>e da<span class=\"_ _0\"></span>dingsove<span class=\"_ _b\"></span>reenko<span class=\"_ _0\"></span>mst <span class=\"_ _b\"></span>sl<span class=\"_ _1\"></span>echts<span class=\"_ _b\"></span> gedeel<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eli<span class=\"_ _1\"></span>jk <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden nag<span class=\"_ _0\"></span>eko<span class=\"_ _b\"></span>men en <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>uitvoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>zekerheden<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>moeil<span class=\"_ _0\"></span>ijk <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>lang <span class=\"_ _14\"></span>zal <span class=\"_ _e\"></span>duren.<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _e\"></span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>vlottende<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _e\"></span>in 2021 houden ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>band <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>et de recupe<span class=\"_ _0\"></span>ratie<span class=\"_ _0\"></span> van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>afgewaa<span class=\"_ _0\"></span>rdeerde v<span class=\"_ _b\"></span>ordering op Xeikon<span class=\"_ _b\"></span>.De pos<span class=\"_ _b\"></span>t dub<span class=\"_ _b\"></span>ieuze han<span class=\"_ _0\"></span>de<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>sdebi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>euren<span class=\"_ _0\"></span> op<span class=\"_ _b\"></span> 31 <span class=\"_ _b\"></span>decembe<span class=\"_ _b\"></span>r 2022 b<span class=\"_ _0\"></span>ed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aag<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> 0<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span><span class=\"ls5\">08</span> <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span> E<span class=\"_ _b\"></span>UR (2021<span class=\"_ _b\"></span>: 1,24<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>io <span class=\"_ _b\"></span>EUR). <span class=\"_ _b\"></span>H<span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>bedrag heeft bijna<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>integraa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>betrekk<span class=\"_ _0\"></span>ing op fa<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>llissemen<span class=\"_ _b\"></span>ten uit voorgaand<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> jaren d<span class=\"_ _0\"></span>ie destijds<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>volled<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>g werden<span class=\"_ _b\"></span> af<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span> De <span class=\"_ _e\"></span>da<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>post <span class=\"_ _1\"></span>dubieuze <span class=\"_ _1\"></span>hande<span class=\"_ _b\"></span>lsdebiteuren<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bijna <span class=\"_ _1\"></span>integraal<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>betrekking <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>een f<span class=\"_ _1\"></span>aillisse<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>uit <span class=\"_ _1\"></span>2002<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>dat destijds <span class=\"_ _e\"></span>vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ledig <span class=\"_ _1\"></span>werd <span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>geboek<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>waarvoor <span class=\"_ _e\"></span>in <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>definitie<span class=\"_ _b\"></span>ve <span class=\"_ _e\"></span>rangregeling <span class=\"_ _1\"></span>werd <span class=\"_ _1\"></span>uitgesproken waardoor <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> bedrag <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>0,94 <span class=\"_ _1\"></span>mio <span class=\"_ _e\"></span>EUR <span class=\"_ _1\"></span>definitief <span class=\"_ _1\"></span>verloren <span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>bedrag <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>0,22 <span class=\"_ _e\"></span>mio <span class=\"_ _1\"></span>EUR <span class=\"_ _e\"></span>des<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>jds <span class=\"_ _1\"></span>betaalde <span class=\"_ _1\"></span>btw <span class=\"_ _1\"></span>kon <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> teruggevo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>derd. Voor <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>bepa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>l<span class=\"_ _1\"></span>eggen<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rovisies <span class=\"_ _b\"></span>voor<span class=\"_ _b\"></span> du<span class=\"_ _0\"></span>bieuze<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>ebiteuren,<span class=\"_ _b\"></span> wo<span class=\"_ _b\"></span>rdt <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>duidel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jke <span class=\"_ _b\"></span>procedu<span class=\"_ _b\"></span>re g<span class=\"_ _b\"></span>ehanteerd<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> waarbij <span class=\"_ _29\"> </span>op <span class=\"_\"> </span>i<span class=\"_ _1\"></span>ndividue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _29\"> </span>basis <span class=\"_\"> </span>een <span class=\"_ _12\"> </span>inschatting <span class=\"_ _29\"> </span>wordt <span class=\"_ _29\"> </span>gemaak<span class=\"_ _b\"></span>t <span class=\"_ _12\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _12\"> </span>verwachte <span class=\"_\"> </span>verliezen <span class=\"_\"> </span>op <span class=\"_ _12\"> </span>de <span class=\"_ _29\"> </span>opens<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aande handelsvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen <span class=\"_ _16\"></span>en <span class=\"_ _16\"> </span>overeenko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>tige <span class=\"_ _16\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen <span class=\"_ _15\"> </span>worden <span class=\"_ _16\"> </span>aangelegd. <span class=\"_ _14\"></span>Op <span class=\"_ _15\"> </span>deze <span class=\"_ _14\"></span>manier <span class=\"_ _16\"> </span>benade<span class=\"_ _0\"></span>rt <span class=\"_ _15\"> </span>de boekwaarde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _1\"></span>hande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>svorderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de re\u00eble waarde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span>. <span class=\"_ _e\"></span>Wat <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>debiteurenbe<span class=\"_ _b\"></span>leid <span class=\"_ _1\"></span><span class=\"ls5\">be</span>treft zorgt Accentis<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor een r<span class=\"_ _1\"></span>egelmat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge screening van <span class=\"_ _1\"></span>de kredietwaa<span class=\"_ _0\"></span>rdigheid van <span class=\"_ _1\"></span>zijn huurdersbes<span class=\"_ _b\"></span>tand. <span class=\"_ _1\"></span>Daarnaas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>worden op maandelijkse<span class=\"_ _b\"></span> basis <span class=\"_ _15\"> </span>de <span class=\"_ _16\"> </span>openstaande<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>klantensa<span class=\"_ _0\"></span>ldo\u2019s <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>ntern<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>aan<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>alle <span class=\"_ _15\"> </span>commerci\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>technische<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>mede<span class=\"_ _0\"></span>werkers <span class=\"_ _15\"> </span>ge<span class=\"_ _0\"></span>rappo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>teerd. <span class=\"_ _15\"> </span>Zij kunnen<span class=\"_ _0\"></span> via hun directe<span class=\"_ _b\"></span> contacten <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>et de klan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> zorgen voo<span class=\"_ _b\"></span>r de adeq<span class=\"_ _b\"></span>uate opvolging van<span class=\"_ _b\"></span> de huurachte<span class=\"_ _b\"></span>rst<span class=\"_ _1\"></span>anden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Mutatie van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zien<span class=\"_ _0\"></span>ingen voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> waardeve<span class=\"_ _b\"></span>rminderingen<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>han<span class=\"_ _b\"></span>delsvorderingen:<span class=\"ff3\"> </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Op 1 januar<span class=\"_ _b\"></span>i 1.244<span class=\"_ _b\"></span> 1.328<span class=\"_ _0\"></span> Dotatie ten <span class=\"_ _b\"></span>laste van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> resultaat +4<span class=\"ls0\"> </span>- Aanwending  -<span class=\"ls5\">947</span> -<span class=\"ls5\">82</span> Vrijval ten <span class=\"_ _0\"></span>gunste van<span class=\"_ _b\"></span> het resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> -2<span class=\"ls5\">22</span> -2 Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de consol<span class=\"_ _b\"></span>idatiekring - - Op 31 december<span class=\"_ _b\"></span> 79<span class=\"ls0\"> </span>1.244Er <span class=\"_ _1c\"> </span>dien<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>geste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _1c\"> </span>da<span class=\"_ _0\"></span>t <span class=\"_ _1c\"> </span><span class=\"ls5\">de</span> <span class=\"_ _1c\"> </span>beta<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ngsverp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>van <span class=\"_ _1c\"> </span>K<span class=\"_ _b\"></span>reator <span class=\"_ _1c\"> </span>Do<span class=\"_ _b\"></span>m <span class=\"_ _1c\"> </span>Develop<span class=\"_ _0\"></span>ment <span class=\"_ _1c\"> </span>Sp<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>z <span class=\"_ _1c\"> </span>o.o<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>onde<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>de dadingsov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>t <span class=\"_ _15\"> </span>uit<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>2020 <span class=\"_ _15\"> </span>s<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>echts<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gedeeltel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jk <span class=\"_ _16\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>nagek<span class=\"_ _b\"></span>omen<span class=\"_ _1\"></span>. <span class=\"_ _16\"></span>Reken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>houdend <span class=\"_ _14\"></span>met <span class=\"_ _16\"> </span>de <span class=\"_ _15\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>feit <span class=\"_ _16\"></span>da<span class=\"_ _0\"></span>t <span class=\"_ _16\"></span>de uitvoering <span class=\"_\"> </span>va<span class=\"_ _b\"></span>n <span class=\"_ _29\"> </span> <span class=\"_\"> </span>de <span class=\"_\"> </span>ges<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>elde <span class=\"_ _11\"> </span>waarborgen <span class=\"_ _11\"> </span>moeilijk <span class=\"_ _11\"> </span>is <span class=\"_\"> </span>en <span class=\"_\"> </span>lang <span class=\"_\"> </span>z<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>duren<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>heeft <span class=\"_\"> </span>de <span class=\"_\"> </span>venn<span class=\"_ _b\"></span>oot<span class=\"_ _1\"></span>schap <span class=\"_ _11\"> </span>op <span class=\"_\"> </span>hede<span class=\"_ _0\"></span>n <span class=\"_\"> </span><span class=\"ls5\">een</span> waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _16\"> </span>erkend<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _14\"></span>de <span class=\"_ _15\"> </span>hoo<span class=\"_ _0\"></span>fdsom <span class=\"_ _16\"></span>ten <span class=\"_ _16\"></span>bedrage<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>1,19<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>mio <span class=\"_ _16\"></span>EUR. <span class=\"_ _16\"> </span>De <span class=\"_ _16\"> </span>analyse<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>die <span class=\"_ _16\"> </span>heeft <span class=\"_ _14\"></span>geleid<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>ot<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>het bo<span class=\"ls0\">eken <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>een <span class=\"_ _14\"></span>waardeve<span class=\"_ _b\"></span>rmindering <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>een <span class=\"_ _16\"></span><span class=\"ff8\">bes<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>estimate<span class=\"ff2\"> <span class=\"_ _14\"></span>d<span class=\"_ _0\"></span>ie <span class=\"_ _14\"></span>wor<span class=\"_ _b\"></span>dt <span class=\"_ _14\"></span>gekenmerkt<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>door <span class=\"_ _e\"></span>elementen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>onzekerheid,<span class=\"_ _b\"></span> </span></span></span>zoals onder<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>meer<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de uitvoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van de zek<span class=\"_ _b\"></span>erheden. De post dub<span class=\"_ _b\"></span>ieuze ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ige debi<span class=\"_ _b\"></span>teuren op<span class=\"_ _0\"></span> 31 dec<span class=\"_ _0\"></span>embe<span class=\"_ _b\"></span>r 20<span class=\"_ _1\"></span>22 bedraa<span class=\"_ _b\"></span>gt <span class=\"_ _1\"></span>1,<span class=\"ls5\">40</span> mio<span class=\"_ _b\"></span> EUR (2021<span class=\"_ _b\"></span>: 0,21 mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en bestaat<span class=\"_ _b\"></span> uit <span class=\"_ _b\"></span>(1) <span class=\"_ _b\"></span>de <span class=\"_ _9\"></span>in 2<span class=\"_ _0\"></span>018<span class=\"_ _b\"></span> v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>schu<span class=\"_ _b\"></span>ldi<span class=\"_ _1\"></span>gde<span class=\"_ _b\"></span> in<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>es<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> K<span class=\"_ _b\"></span>reator <span class=\"_ _b\"></span>Dom <span class=\"_ _b\"></span>Deve<span class=\"_ _b\"></span>lopment<span class=\"_ _b\"></span> Sp. <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>o.o. <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>vo<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>edig <span class=\"_ _9\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> afge<span class=\"_ _b\"></span>waardeerd via <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>financieel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>(2) <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>geboek<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>waar<span class=\"_ _1\"></span>deve<span class=\"_ _b\"></span>rminderin<span class=\"_ _b\"></span>g <span class=\"_ _14\"></span>ten <span class=\"_ _e\"></span>bedrage <span class=\"_ _1\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>1,19 <span class=\"_ _1\"></span>mio <span class=\"_ _1\"></span>EUR <span class=\"_ _e\"></span>zoals <span class=\"_ _1\"></span>hierboven toegelich<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e in huid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>g boek<span class=\"_ _b\"></span>jaar <span class=\"_ _1\"></span>volledig<span class=\"_ _b\"></span> wer<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span> afgewaardee<span class=\"_ _b\"></span>rd via het <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>inanciee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat.<span class=\"ff3\"> </span>Mutatie van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zien<span class=\"_ _0\"></span>ingen voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> waardeve<span class=\"_ _b\"></span>rminderingen<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>overige vorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>inge<span class=\"_ _b\"></span>n:<span class=\"_ _1\"></span><span class=\"ff3\"> </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Op 1 januar<span class=\"_ _b\"></span>i 214<span class=\"ls0\"> </span>561<span class=\"ls0\"> </span>Dotatie ten <span class=\"_ _b\"></span>laste van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> resultaat +1.191<span class=\"_ _b\"></span> - Aanwending  - -<span class=\"ls5\">180</span> Vrijval ten <span class=\"_ _0\"></span>gunste van<span class=\"_ _b\"></span> het resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> - -<span class=\"ls5\">167</span> Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de consol<span class=\"_ _b\"></span>idatiekring - - Op 31 december<span class=\"_ _b\"></span> 1.405<span class=\"_ _b\"></span> 214",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__59": {
   "value": "7. Overige be<span class=\"_ _b\"></span>drijfskos<span class=\"_ _0\"></span>ten 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1 fc1\"> </span>Accentis<span class=\"_ _b\"></span> Other Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Exploitatiekos<span class=\"_ _b\"></span>ten 2.<span class=\"ls5\">726</span> - 2.<span class=\"ls5\">726</span> 8.155<span class=\"_ _b\"></span> - 8.155<span class=\"_ _0\"></span> Algemene<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>werkingsk<span class=\"_ _0\"></span>osten 866<span class=\"ls0\"> </span>500<span class=\"ls0\"> </span>1.<span class=\"ls5\">366</span> 3.399<span class=\"_ _b\"></span> 492<span class=\"ls0\"> </span>3.891<span class=\"_ _0\"></span> Minderwaa<span class=\"_ _b\"></span>rden <span class=\"_ _27\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _27\"> </span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _27\"> </span>vaste<span class=\"_ _b\"></span> 132<span class=\"ls0\"> </span>- 132<span class=\"ls0\"> </span>- - - activa Totale overige<span class=\"_ _b\"></span> bedrijfskosten<span class=\"_ _b\"></span> <span class=\"ff2 fc0\"> </span>3.<span class=\"ls5\">724</span> 500<span class=\"ls0\"> </span>4.<span class=\"ls5\">224</span> 11.554<span class=\"_ _b\"></span> 492<span class=\"ls0\"> </span>12.046<span class=\"_ _b\"></span> De <span class=\"_ _14\"></span>overige<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>bedrijfskosten<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aan <span class=\"_ _14\"></span>voor<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>65% <span class=\"_ _14\"></span>uit <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>1) <span class=\"_ _14\"></span>doo<span class=\"_ _0\"></span>rberekend<span class=\"_ _b\"></span>e <span class=\"_ _16\"> </span>kosten,<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>nl. <span class=\"_ _16\"></span>exp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oitatie<span class=\"_ _0\"></span>lasten<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>die <span class=\"_ _14\"></span>voortvloeien<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>uit<span class=\"_ _b\"></span> vastgoedb<span class=\"_ _0\"></span>eleggingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>die t<span class=\"_ _1\"></span>ijdens de <span class=\"_ _1\"></span>rapportagepe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iode contractuee<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>doorberekend werden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>aan derden en <span class=\"_ _e\"></span>(2)<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>andere<span class=\"_ _b\"></span> kosten <span class=\"_ _10\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden <span class=\"_ _10\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>vastgoed<span class=\"_ _b\"></span>, <span class=\"_ _11\"> </span>nl.<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>explo<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tatie<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>asten<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>die <span class=\"_ _15\"> </span>voortvloeien <span class=\"_ _15\"> </span>uit <span class=\"_ _10\"> </span>vastgoedbeleg<span class=\"_ _0\"></span>g<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_\"> </span><span class=\"ls5\">en <span class=\"_ _11\"> </span></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>tijdens <span class=\"_ _10\"> </span>de rapportageper<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode <span class=\"_ _14\"></span>niet <span class=\"_ _14\"></span>verhaald <span class=\"_ _16\"></span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>worden <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>derden, <span class=\"_ _14\"></span>zoals <span class=\"_ _14\"></span>kosten <span class=\"_ _14\"></span>inbegrepen <span class=\"_ _e\"></span>in <span class=\"_ _16\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vergoedingen<span class=\"_ _b\"></span>, <span class=\"_ _15\"> </span>kosten veroorzaak<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> leegstand en<span class=\"_ _b\"></span>/<span class=\"_ _1\"></span>of kosten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ten las<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> d<span class=\"_ _1\"></span>e eigenaa<span class=\"_ _b\"></span>r. De voornaa<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ste exp<span class=\"_ _0\"></span>loita<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iekosten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zijn de<span class=\"_ _b\"></span> volgende: in k <span class=\"_ _1\"></span>EUR<span class=\"fc1\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Nutsvoorz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>eningen<span class=\"_ _0\"></span> 1.<span class=\"ls5\">332</span> 4.977<span class=\"_ _0\"></span> Onderhoud<span class=\"_ _b\"></span> 551<span class=\"ls0\"> </span>1.914<span class=\"_ _0\"></span> Onroerende voo<span class=\"_ _b\"></span>rheffingen 488<span class=\"ls0\"> </span>655<span class=\"ls0\"> </span>Beveiliging<span class=\"_ _b\"></span> 79<span class=\"ls0\"> </span>90<span class=\"ls0\"> </span>Verzekeringe<span class=\"_ _0\"></span>n 71<span class=\"ls0\"> </span>96<span class=\"ls0\"> </span>Onderaanne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen 39<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Managemen<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>vastgoedbe<span class=\"_ _0\"></span>hee<span class=\"_ _b\"></span>r<span class=\"ff3 fc1\"> </span>13<span class=\"ls0\"> </span>101<span class=\"ls0\"> </span>Kosten van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uitzendk<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>achten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>soneelsbeh<span class=\"_ _0\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 22<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>Overige 1<span class=\"ls5\">31</span> 108<span class=\"ls0\"> </span>Totaal exp<span class=\"_ _b\"></span>loitatiekosten<span class=\"_ _0\"></span><span class=\"ff2 fc0\"> </span>2.726<span class=\"_ _b\"></span> 8.155<span class=\"_ _0\"></span> De <span class=\"_ _16\"> </span>exploitatiekas<span class=\"_ _0\"></span>kosten <span class=\"_ _16\"></span>over <span class=\"_ _16\"></span>2022 <span class=\"_ _15\"> </span>zijn <span class=\"_ _15\"> </span>gedaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>opzichte <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>vori<span class=\"_ _1\"></span>g <span class=\"_ _16\"> </span>boekjaar<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>D<span class=\"_ _1\"></span>eze <span class=\"_ _15\"> </span>daling <span class=\"_ _16\"></span>wordt <span class=\"_ _14\"></span>hoofdzakelijk<span class=\"_ _b\"></span> verklaard <span class=\"_ _b\"></span>doo<span class=\"_ _b\"></span>r <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>1<span class=\"_ _b\"></span>) <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>daling<span class=\"_ _b\"></span> va<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>doo<span class=\"_ _b\"></span>rber<span class=\"_ _1\"></span>ekende<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>kosten <span class=\"_ _9\"></span>(cf. <span class=\"_ _b\"></span>supra) <span class=\"_ _b\"></span><span class=\"ls5\">en <span class=\"_ _b\"></span><span class=\"ls0\">(2) <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>lichte<span class=\"_ _b\"></span> <span class=\"_ _b\"></span> <span class=\"_ _b\"></span>stijging <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>kos<span class=\"_ _b\"></span>ten <span class=\"_ _b\"></span>verbonden<span class=\"_ _b\"></span> </span></span>aan <span class=\"_ _14\"></span>vastgoed<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>(<span class=\"_ _1\"></span>explo<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tatiekosten<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tvloeiend<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>uit <span class=\"_ _14\"></span>vastgoedb<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>leggin<span class=\"_ _0\"></span>gen<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>die<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>niet<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>doorberekend<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>worden <span class=\"_ _14\"></span>aan<span class=\"_ _b\"></span> derden)<span class=\"ls6\">, <span class=\"_ _b\"></span><span class=\"ls0\">die <span class=\"_ _b\"></span>op<span class=\"_ _b\"></span> haa<span class=\"_ _b\"></span>r <span class=\"_ _0\"></span>beu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>name<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk <span class=\"_ _b\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>resultaat<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>van <span class=\"_ _9\"></span>(<span class=\"_ _1\"></span>a) <span class=\"_ _b\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>stijging<span class=\"_ _b\"></span> do<span class=\"_ _b\"></span>or <span class=\"_ _b\"></span>de <span class=\"_ _9\"></span>f<span class=\"_ _1\"></span>orse <span class=\"_ _9\"></span>toename<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>energ<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>eprijzen<span class=\"_ _b\"></span> </span></span>en (b) een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>daling doo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> participatie in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Slowaki<span class=\"_ _b\"></span>je.<span class=\"_ _1\"></span>  De overige ope<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ationele<span class=\"_ _b\"></span> kosten bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effen de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>alge<span class=\"_ _b\"></span>m<span class=\"_ _e\"></span>ene <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>erkingskos<span class=\"_ _b\"></span>ten van de g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep: 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1 fc1\"> </span>Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Kantoor- en ad<span class=\"_ _b\"></span>ministratiekos<span class=\"_ _b\"></span>ten 31<span class=\"ls0\"> </span>33<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>49<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>77<span class=\"ls0\"> </span>Diverse ere<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>onen en<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>goed<span class=\"_ _b\"></span>ingen 284<span class=\"ls0\"> </span>430<span class=\"ls0\"> </span>714<span class=\"ls0\"> </span>2.776<span class=\"_ _b\"></span> 290<span class=\"ls0\"> </span>3.066<span class=\"_ _0\"></span> Managemen<span class=\"_ _b\"></span>tkosten 5<span class=\"ls5\">15</span> 37<span class=\"ls0\"> </span>5<span class=\"ls5\">52</span> 558<span class=\"ls0\"> </span>37<span class=\"ls0\"> </span>595<span class=\"ls0\"> </span>Belastingen<span class=\"_ _b\"></span> (andere dan on<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oerende<span class=\"_ _b\"></span> 10<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>4 55<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>voorheffing en<span class=\"_ _b\"></span> vennootschapsbe<span class=\"_ _b\"></span>lasting) Minderwaa<span class=\"_ _b\"></span>rden op handelsvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen 1 - 1 - 74<span class=\"ls0\"> </span>74<span class=\"ls0\"> </span>Overige kosten<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>25<span class=\"ls0\"> </span>- 25 12<span class=\"ls0\"> </span>8 20<span class=\"ls0\"> </span>Totaal alge<span class=\"_ _0\"></span>mene werki<span class=\"_ _b\"></span>ngskosten<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>866<span class=\"ls0\"> </span>500<span class=\"ls0\"> </span>1.<span class=\"ls5\">366</span> 3.399<span class=\"_ _b\"></span> 492<span class=\"ls0\"> </span>3.891<span class=\"_ _0\"></span>      Re<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>urre<span class=\"_ _b\"></span>nte w<span class=\"_ _1\"></span>er<span class=\"_ _b\"></span>kingskosten<span class=\"_ _b\"></span> 866<span class=\"ls0\"> </span>500<span class=\"ls0\"> </span>1.366<span class=\"ls0\"> </span>662<span class=\"ls0\"> </span>492<span class=\"ls0\"> </span>1.154      Nie<span class=\"_ _0\"></span>t-recur<span class=\"_ _0\"></span>ren<span class=\"_ _0\"></span>te werking<span class=\"_ _b\"></span>skosten - - - 2.737 - 2.737 De <span class=\"_ _e\"></span>recurren<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>algemene<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>werkingsko<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>zi<span class=\"_ _1\"></span>jn <span class=\"_ _1\"></span>licht <span class=\"_ _e\"></span>ges<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>egen <span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>opzichte <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>vo<span class=\"_ _0\"></span>rig <span class=\"_ _14\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>voornamel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jk <span class=\"_ _1\"></span>als <span class=\"_ _e\"></span>gevo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>g van <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>stijging<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>erelonen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>vergoed<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Accentis<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>wegens<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>juridische<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>kosten <span class=\"_ _1\"></span>gerela<span class=\"_ _0\"></span>teerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de dagvaa<span class=\"_ _0\"></span>rding door<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Yoshi sa in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Iep Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. Er <span class=\"_ _10\"> </span>z<span class=\"_ _0\"></span>ijn <span class=\"_ _10\"> </span>geen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>eenma<span class=\"_ _0\"></span>lige <span class=\"_ _15\"> </span>elementen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>over<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>2022. <span class=\"_ _10\"> </span>De <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span>malige <span class=\"_ _15\"> </span>elemen<span class=\"_ _0\"></span>ten <span class=\"_ _15\"> </span>over <span class=\"_ _10\"> </span>2021<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>betre<span class=\"_ _0\"></span>ffen <span class=\"_ _15\"> </span>integraal <span class=\"_ _16\"> </span>de <span class=\"_ _10\"> </span>kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en gerelateerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verkoop<span class=\"_ _b\"></span> van de participa<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e Acce<span class=\"_ _b\"></span>ntis N\u00e1mes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ovo s.<span class=\"_ _0\"></span>r.o. De <span class=\"_ _b\"></span>rubriek <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>nde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rden op<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>verkoop <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>vaste a<span class=\"_ _0\"></span>ctiva <span class=\"_ _b\"></span>in 20<span class=\"_ _b\"></span>22 o<span class=\"_ _b\"></span>mvat <span class=\"_ _0\"></span>de g<span class=\"_ _b\"></span>erealiseerde<span class=\"_ _b\"></span> minder<span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> ten <span class=\"_ _b\"></span>bedrage van 130k <span class=\"_ _1\"></span>EUR <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de verkoop <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>site Hamont-Achel (Belgi\u00eb) en ten <span class=\"_ _1\"></span>bedrage van <span class=\"_ _1\"></span>2k <span class=\"_ _1\"></span>EUR op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>verkoop van <span class=\"_ _1\"></span>de participatie <span class=\"_ _b\"></span>Accentis Develop<span class=\"_ _b\"></span>ment s.r.o.  De operatione<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>kaskos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> over 2021<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bevatten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geen minde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de op ve<span class=\"_ _b\"></span>rkoop vaste act<span class=\"_ _b\"></span>iva<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__60": {
   "value": "De overige ope<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ationele<span class=\"_ _b\"></span> kosten bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effen de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>alge<span class=\"_ _b\"></span>m<span class=\"_ _e\"></span>ene <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>erkingskos<span class=\"_ _b\"></span>ten van de g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep: 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1 fc1\"> </span>Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Kantoor- en ad<span class=\"_ _b\"></span>ministratiekos<span class=\"_ _b\"></span>ten 31<span class=\"ls0\"> </span>33<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>49<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>77<span class=\"ls0\"> </span>Diverse ere<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>onen en<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>goed<span class=\"_ _b\"></span>ingen 284<span class=\"ls0\"> </span>430<span class=\"ls0\"> </span>714<span class=\"ls0\"> </span>2.776<span class=\"_ _b\"></span> 290<span class=\"ls0\"> </span>3.066<span class=\"_ _0\"></span> Managemen<span class=\"_ _b\"></span>tkosten 5<span class=\"ls5\">15</span> 37<span class=\"ls0\"> </span>5<span class=\"ls5\">52</span> 558<span class=\"ls0\"> </span>37<span class=\"ls0\"> </span>595<span class=\"ls0\"> </span>Belastingen<span class=\"_ _b\"></span> (andere dan on<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oerende<span class=\"_ _b\"></span> 10<span class=\"ls0\"> </span>- 10<span class=\"ls0\"> </span>4 55<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>voorheffing en<span class=\"_ _b\"></span> vennootschapsbe<span class=\"_ _b\"></span>lasting) Minderwaa<span class=\"_ _b\"></span>rden op handelsvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen 1 - 1 - 74<span class=\"ls0\"> </span>74<span class=\"ls0\"> </span>Overige kosten<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>25<span class=\"ls0\"> </span>- 25 12<span class=\"ls0\"> </span>8 20<span class=\"ls0\"> </span>Totaal alge<span class=\"_ _0\"></span>mene werki<span class=\"_ _b\"></span>ngskosten<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>866<span class=\"ls0\"> </span>500<span class=\"ls0\"> </span>1.<span class=\"ls5\">366</span> 3.399<span class=\"_ _b\"></span> 492<span class=\"ls0\"> </span>3.891<span class=\"_ _0\"></span>      Re<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>urre<span class=\"_ _b\"></span>nte w<span class=\"_ _1\"></span>er<span class=\"_ _b\"></span>kingskosten<span class=\"_ _b\"></span> 866<span class=\"ls0\"> </span>500<span class=\"ls0\"> </span>1.366<span class=\"ls0\"> </span>662<span class=\"ls0\"> </span>492<span class=\"ls0\"> </span>1.154      Nie<span class=\"_ _0\"></span>t-recur<span class=\"_ _0\"></span>ren<span class=\"_ _0\"></span>te werking<span class=\"_ _b\"></span>skosten - - - 2.737 - 2.737 De <span class=\"_ _e\"></span>recurren<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>algemene<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>werkingsko<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>zi<span class=\"_ _1\"></span>jn <span class=\"_ _1\"></span>licht <span class=\"_ _e\"></span>ges<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>egen <span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>opzichte <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>vo<span class=\"_ _0\"></span>rig <span class=\"_ _14\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>voornamel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jk <span class=\"_ _1\"></span>als <span class=\"_ _e\"></span>gevo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>g van <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>stijging<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>erelonen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>vergoed<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Accentis<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>wegens<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>juridische<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>kosten <span class=\"_ _1\"></span>gerela<span class=\"_ _0\"></span>teerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de dagvaa<span class=\"_ _0\"></span>rding door<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Yoshi sa in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Iep Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. Er <span class=\"_ _10\"> </span>z<span class=\"_ _0\"></span>ijn <span class=\"_ _10\"> </span>geen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>eenma<span class=\"_ _0\"></span>lige <span class=\"_ _15\"> </span>elementen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>over<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>2022. <span class=\"_ _10\"> </span>De <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span>malige <span class=\"_ _15\"> </span>elemen<span class=\"_ _0\"></span>ten <span class=\"_ _15\"> </span>over <span class=\"_ _10\"> </span>2021<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>betre<span class=\"_ _0\"></span>ffen <span class=\"_ _15\"> </span>integraal <span class=\"_ _16\"> </span>de <span class=\"_ _10\"> </span>kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en gerelateerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verkoop<span class=\"_ _b\"></span> van de participa<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e Acce<span class=\"_ _b\"></span>ntis N\u00e1mes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ovo s.<span class=\"_ _0\"></span>r.o.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__61": {
   "value": "8. Financiee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> resu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1\"> </span>Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Accentis<span class=\"_ _b\"></span> Other<span class=\"_ _0\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Financier<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsopbrengs<span class=\"_ _b\"></span>ten 4 1.223<span class=\"ls0\"> </span>1.<span class=\"ls5\">227</span> 180<span class=\"ls0\"> </span>1.939<span class=\"_ _b\"></span> 2.119<span class=\"_ _0\"></span> Ontvangen <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nteresten<span class=\"_ _b\"></span> - 1.223<span class=\"ls0\"> </span>1.<span class=\"ls5\">223</span> 138<span class=\"ls0\"> </span>1.933<span class=\"_ _b\"></span> 2.071<span class=\"_ _0\"></span> Overige finan<span class=\"_ _b\"></span>ci<span class=\"_ _1\"></span>\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e opb<span class=\"_ _0\"></span>rengsten 4 - 4 42<span class=\"ls0\"> </span>6 48<span class=\"ls0\"> </span>Financier<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngskos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en -<span class=\"ls5\">1.<span class=\"_ _1\"></span>235<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>-1.266 -2.<span class=\"ls5\">501</span> -1.487 64<span class=\"ls0\"> </span>-1.423 Betaalde<span class=\"_ _0\"></span> interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"ff3 fc1\"> </span>-<span class=\"ls5\">1.<span class=\"_ _1\"></span>217<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>-<span class=\"ls5\">56</span> -<span class=\"ls5\">1.<span class=\"_ _1\"></span>273</span> -1.479 -<span class=\"ls5\">52</span> -1.531 Bankkos<span class=\"_ _0\"></span>ten -<span class=\"ls5\">13</span> -<span class=\"ls5\">13</span> -26 -5 -<span class=\"ls5\">24</span> -<span class=\"ls5\">29</span> Waardeve<span class=\"_ _0\"></span>rminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen op<span class=\"_ _0\"></span> vlottende<span class=\"_ _b\"></span> activa - -1.192 -1.192 - 167<span class=\"ls0\"> </span>167<span class=\"ls0\"> </span>Overige finan<span class=\"_ _b\"></span>ci<span class=\"_ _1\"></span>\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e kosten -5 -5 -10 -3 -<span class=\"ls5\">27</span> -<span class=\"ls5\">30</span> Financieel resu<span class=\"_ _b\"></span>ltaat<span class=\"ff2 fc0\"> </span>-<span class=\"ls5\">1.<span class=\"_ _1\"></span>231<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>-<span class=\"ls5\">43</span> -1.274 -1.307 2.003<span class=\"_ _b\"></span> 696<span class=\"ls0\"> </span>De <span class=\"_ _11\"> </span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>lasten <span class=\"_ _10\"> </span>worden <span class=\"_\"> </span>v<span class=\"_ _0\"></span>oo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>namelijk <span class=\"_ _10\"> </span>gevormd <span class=\"_ _11\"> </span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>door <span class=\"_ _10\"> </span>Acce<span class=\"_ _0\"></span>ntis <span class=\"_\"> </span>b<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>taalde <span class=\"_ _10\"> </span>int<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>esten <span class=\"_\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>opens<span class=\"_ _b\"></span>taande bancaire<span class=\"_ _b\"></span> schulden <span class=\"_ _b\"></span>(-1,06 <span class=\"_ _b\"></span>mio E<span class=\"_ _b\"></span>U<span class=\"_ _1\"></span>R) <span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>aangerekende<span class=\"_ _b\"></span> negat<span class=\"_ _b\"></span>ieve <span class=\"_ _b\"></span>bankrente op<span class=\"_ _b\"></span> gelden<span class=\"_ _b\"></span> op <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eken<span class=\"_ _b\"></span>ing <span class=\"_ _0\"></span>(<span class=\"_ _1\"></span>-0,21 <span class=\"_ _b\"></span>mio E<span class=\"_ _b\"></span>U<span class=\"_ _1\"></span>R)<span class=\"ls6\">. </span>De interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>baten<span class=\"_ _0\"></span> bestaan ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> de door<span class=\"_ _0\"></span> Iep Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ontvang<span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>inte<span class=\"_ _b\"></span>resten op toege<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>ane <span class=\"_ _0\"></span>leningen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. De <span class=\"_ _15\"> </span>geboek<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>waardever<span class=\"_ _0\"></span>mindering<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>op <span class=\"_ _16\"> </span>vl<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>tende<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>activa<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>202<span class=\"_ _1\"></span>2 <span class=\"_ _10\"> </span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>reft <span class=\"_ _16\"></span>integraal<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>afwaarde<span class=\"_ _b\"></span>ring <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>vordering<span class=\"_ _b\"></span> Kreator <span class=\"_ _14\"></span>Dom <span class=\"_ _16\"></span>Deve<span class=\"_ _b\"></span>lopment <span class=\"_ _14\"></span>Sp.z <span class=\"_ _14\"></span>o.<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>waarvoor <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _14\"></span>inschat <span class=\"_ _14\"></span>dat <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>inning <span class=\"_ _14\"></span>moeilijk <span class=\"_ _10\"> </span>en <span class=\"_ _14\"></span>langdurig <span class=\"_ _14\"></span>wordt wegens <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>feit da<span class=\"_ _b\"></span>t de <span class=\"_ _b\"></span>betalingsve<span class=\"_ _b\"></span>rplichtingen <span class=\"_ _b\"></span>onder d<span class=\"_ _b\"></span>e da<span class=\"_ _0\"></span>dingsove<span class=\"_ _b\"></span>reenko<span class=\"_ _0\"></span>mst <span class=\"_ _b\"></span>sl<span class=\"_ _1\"></span>echts<span class=\"_ _b\"></span> gedeel<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eli<span class=\"_ _1\"></span>jk <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden nag<span class=\"_ _0\"></span>eko<span class=\"_ _b\"></span>men en <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>uitvoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>zekerheden<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>moeil<span class=\"_ _0\"></span>ijk <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>lang <span class=\"_ _14\"></span>zal <span class=\"_ _e\"></span>duren.<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>De <span class=\"_ _e\"></span>waardever<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>vlottende<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva <span class=\"_ _e\"></span>in 2021 <span class=\"ls0\">houden ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>band <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>et de recupe<span class=\"_ _0\"></span>ratie<span class=\"_ _0\"></span> van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>afgewaa<span class=\"_ _0\"></span>rdeerde v<span class=\"_ _b\"></span>ordering op Xeikon<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__63-1": {
   "value": "De <span class=\"_ _11\"> </span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>lasten <span class=\"_ _10\"> </span>worden <span class=\"_\"> </span>v<span class=\"_ _0\"></span>oo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>namelijk <span class=\"_ _10\"> </span>gevormd <span class=\"_ _11\"> </span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>door <span class=\"_ _10\"> </span>Acce<span class=\"_ _0\"></span>ntis <span class=\"_\"> </span>b<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>taalde <span class=\"_ _10\"> </span>int<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>esten <span class=\"_\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>opens<span class=\"_ _b\"></span>taande bancaire<span class=\"_ _b\"></span> schulden <span class=\"_ _b\"></span>(-1,06 <span class=\"_ _b\"></span>mio E<span class=\"_ _b\"></span>U<span class=\"_ _1\"></span>R) <span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>aangerekende<span class=\"_ _b\"></span> negat<span class=\"_ _b\"></span>ieve <span class=\"_ _b\"></span>bankrente op<span class=\"_ _b\"></span> gelden<span class=\"_ _b\"></span> op <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eken<span class=\"_ _b\"></span>ing <span class=\"_ _0\"></span>(<span class=\"_ _1\"></span>-0,21 <span class=\"_ _b\"></span>mio E<span class=\"_ _b\"></span>U<span class=\"_ _1\"></span>R).De <span class=\"_ _e\"></span>globale <span class=\"_ _1\"></span>gemidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>effectieve <span class=\"_ _1\"></span>interestvoet <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>leasing-<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>kredietcon<span class=\"_ _0\"></span>tracten <span class=\"_ _1\"></span>op <span class=\"_ _e\"></span>31 <span class=\"_ _e\"></span>dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber <span class=\"_ _e\"></span>2022 <span class=\"_ _e\"></span>bedraag<span class=\"_ _b\"></span>t circa <span class=\"_ _14\"></span>6,<span class=\"ls5\">52</span>% <span class=\"_ _e\"></span>(2021<span class=\"ls6\">: <span class=\"_ _14\"></span></span>5,<span class=\"ls5\">09</span>%). <span class=\"_ _14\"></span>De <span class=\"_ _14\"></span>gemidde<span class=\"_ _b\"></span>lde <span class=\"_ _14\"></span>effectieve<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>nteres<span class=\"_ _b\"></span>tvoet <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>leasingcont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>op <span class=\"_ _14\"></span>31 <span class=\"_ _14\"></span>decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>20<span class=\"_ _1\"></span>22 bedraagt <span class=\"ls5\">6,52</span>% <span class=\"_ _0\"></span>(2021: 6,47<span class=\"ls18\">%)<span class=\"_ _1\"></span></span>, die van de k<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>edietcon<span class=\"_ _0\"></span>tracten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>0,<span class=\"ls5\">00</span>% (2021<span class=\"_ _b\"></span><span class=\"ls3\">: <span class=\"ls0\">2,<span class=\"ls5\">98<span class=\"ls16\">%)<span class=\"_ _1\"></span></span></span>. </span></span>100<span class=\"ls0\">% <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>otale<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _11\"> </span>schu<span class=\"_ _0\"></span>lden<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>onderhevig <span class=\"_ _16\"> </span>aan <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>vaste <span class=\"_ _10\"> </span>rentevoe<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>(20<span class=\"_ _1\"></span>21<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span><span class=\"ls5\">100</span>%<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _15\"> </span>terwijl <span class=\"_ _15\"> </span>0,00% <span class=\"_ _15\"> </span>een<span class=\"_ _0\"></span> </span>variabele re<span class=\"_ _b\"></span>nt<span class=\"_ _1\"></span>evoet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>heeft <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>2021<span class=\"ls3\">: </span>0<span class=\"_ _b\"></span>,00%).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__62-1": {
   "value": "De <span class=\"_ _11\"> </span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>lasten <span class=\"_ _10\"> </span>worden <span class=\"_\"> </span>v<span class=\"_ _0\"></span>oo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>namelijk <span class=\"_ _10\"> </span>gevormd <span class=\"_ _11\"> </span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>door <span class=\"_ _10\"> </span>Acce<span class=\"_ _0\"></span>ntis <span class=\"_\"> </span>b<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>taalde <span class=\"_ _10\"> </span>int<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>esten <span class=\"_\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>opens<span class=\"_ _b\"></span>taande bancaire<span class=\"_ _b\"></span> schulden <span class=\"_ _b\"></span>(-1,06 <span class=\"_ _b\"></span>mio E<span class=\"_ _b\"></span>U<span class=\"_ _1\"></span>R) <span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>aangerekende<span class=\"_ _b\"></span> negat<span class=\"_ _b\"></span>ieve <span class=\"_ _b\"></span>bankrente op<span class=\"_ _b\"></span> gelden<span class=\"_ _b\"></span> op <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eken<span class=\"_ _b\"></span>ing <span class=\"_ _0\"></span>(<span class=\"_ _1\"></span>-0,21 <span class=\"_ _b\"></span>mio E<span class=\"_ _b\"></span>U<span class=\"_ _1\"></span>R).De <span class=\"_ _e\"></span>globale <span class=\"_ _1\"></span>gemidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>effectieve <span class=\"_ _1\"></span>interestvoet <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>leasing-<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>kredietcon<span class=\"_ _0\"></span>tracten <span class=\"_ _1\"></span>op <span class=\"_ _e\"></span>31 <span class=\"_ _e\"></span>dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber <span class=\"_ _e\"></span>2022 <span class=\"_ _e\"></span>bedraag<span class=\"_ _b\"></span>t circa <span class=\"_ _14\"></span>6,<span class=\"ls5\">52</span>% <span class=\"_ _e\"></span>(2021<span class=\"ls6\">: <span class=\"_ _14\"></span></span>5,<span class=\"ls5\">09</span>%). <span class=\"_ _14\"></span>De <span class=\"_ _14\"></span>gemidde<span class=\"_ _b\"></span>lde <span class=\"_ _14\"></span>effectieve<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>nteres<span class=\"_ _b\"></span>tvoet <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>leasingcont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>op <span class=\"_ _14\"></span>31 <span class=\"_ _14\"></span>decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>20<span class=\"_ _1\"></span>22 bedraagt <span class=\"ls5\">6,52</span>% <span class=\"_ _0\"></span>(2021: 6,47<span class=\"ls18\">%)<span class=\"_ _1\"></span></span>, die van de k<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>edietcon<span class=\"_ _0\"></span>tracten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>0,<span class=\"ls5\">00</span>% (2021<span class=\"_ _b\"></span><span class=\"ls3\">: <span class=\"ls0\">2,<span class=\"ls5\">98<span class=\"ls16\">%)<span class=\"_ _1\"></span></span></span>. </span></span>100<span class=\"ls0\">% <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>otale<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _11\"> </span>schu<span class=\"_ _0\"></span>lden<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>onderhevig <span class=\"_ _16\"> </span>aan <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>vaste <span class=\"_ _10\"> </span>rentevoe<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>(20<span class=\"_ _1\"></span>21<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span><span class=\"ls5\">100</span>%<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _15\"> </span>terwijl <span class=\"_ _15\"> </span>0,00% <span class=\"_ _15\"> </span>een<span class=\"_ _0\"></span> </span>variabele re<span class=\"_ _b\"></span>nt<span class=\"_ _1\"></span>evoet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>heeft <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>2021<span class=\"ls3\">: </span>0<span class=\"_ _b\"></span>,00%).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__64-1": {
   "value": "De interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>baten<span class=\"_ _0\"></span> bestaan ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> de door<span class=\"_ _0\"></span> Iep Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ontvang<span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>inte<span class=\"_ _b\"></span>resten op toege<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>ane <span class=\"_ _0\"></span>leningen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den.Er <span class=\"_ _14\"></span>werden <span class=\"_ _e\"></span>gedu<span class=\"_ _0\"></span>rende <span class=\"_ _e\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _e\"></span>voor <span class=\"_ _14\"></span>1,<span class=\"ls5\">22</span> <span class=\"_ _e\"></span>mio <span class=\"_ _14\"></span>EUR <span class=\"_ _e\"></span>interesten <span class=\"_ _e\"></span>op <span class=\"_ _14\"></span>korte- <span class=\"_ _14\"></span>en <span class=\"_ _e\"></span>l<span class=\"_ _1\"></span>ange<span class=\"_ _b\"></span>termijnkredieten <span class=\"_ _e\"></span>erkend <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>financi\u00eble<span class=\"_ _b\"></span> opbrengsten<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__68-1": {
   "value": "9. Aandeel<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n het<span class=\"_ _0\"></span> resultaa<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>join<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>entures<span class=\"_ _b\"></span><span class=\"ff2\"> </span>Het <span class=\"_ _b\"></span>aandeel <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>resultaat<span class=\"_ _b\"></span> van <span class=\"_ _b\"></span>joint ven<span class=\"_ _b\"></span>tures <span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>werkt<span class=\"_ _b\"></span> volgens<span class=\"_ _b\"></span> de v<span class=\"_ _b\"></span>ermogens<span class=\"_ _0\"></span>mutatie<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ethode<span class=\"_ _b\"></span> is <span class=\"_ _b\"></span>volledig <span class=\"_ _b\"></span>toe te<span class=\"_ _b\"></span> wijzen<span class=\"_ _b\"></span> aan <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>50%-pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ticipa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>Clubhotel <span class=\"_ _e\"></span>GmbH.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Het <span class=\"_ _14\"></span>omvat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>mutati<span class=\"_ _b\"></span>e <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _14\"></span>eigen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>vermogen <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>periode <span class=\"_ _e\"></span>van <span class=\"_ _16\"> </span><span class=\"ls5\">1 </span>januari 2022 <span class=\"_ _0\"></span>tot en me<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>31<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>decembe<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>2022 (cf.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eveneens<span class=\"_ _0\"></span> toelich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing <span class=\"ls5\">13</span> op pagina<span class=\"_ _0\"></span> <span class=\"ls5\">64<span class=\"ls10\">).</span></span>13. Investeri<span class=\"_ _b\"></span>ngen in joint<span class=\"_ _0\"></span> ven<span class=\"_ _0\"></span>tures In <span class=\"_ _15\"> </span>2017<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>hee<span class=\"_ _0\"></span>ft <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>belang <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>50% <span class=\"_ _14\"></span>in <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>vennoo<span class=\"_ _b\"></span>tschap<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Clubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _b\"></span>H <span class=\"_ _15\"> </span>verworven<span class=\"_ _b\"></span>. <span class=\"_ _16\"> </span>Deze <span class=\"_ _16\"></span>Oostenr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jkse vennoo<span class=\"_ _0\"></span>tschap <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>eigenaar<span class=\"_ _b\"></span> van e<span class=\"_ _b\"></span>en h<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tel <span class=\"_ _0\"></span>ge<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> in <span class=\"_ _b\"></span>Schlani<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>zen <span class=\"_ _b\"></span>Alm, <span class=\"_ _b\"></span>in he<span class=\"_ _b\"></span>t Oos<span class=\"_ _b\"></span>tenrijkse<span class=\"_ _b\"></span> Karin<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>hi\u00eb.<span class=\"_ _b\"></span> Het <span class=\"_ _b\"></span>hotel <span class=\"_ _b\"></span>is<span class=\"_ _0\"></span> ges<span class=\"_ _b\"></span>chikt voor zowe<span class=\"_ _0\"></span>l zomer- als <span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>tertoerisme<span class=\"_ _0\"></span> en word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> uitgebaa<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Robi<span class=\"_ _b\"></span>nson Club. Gezien de<span class=\"_ _b\"></span> gez<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enlijke <span class=\"_ _b\"></span>controle<span class=\"_ _b\"></span> (IFRS<span class=\"_ _0\"></span> 11<span class=\"_ _b\"></span>.7) we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> de pa<span class=\"_ _b\"></span>rticipatie<span class=\"_ _b\"></span> verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _b\"></span>volgens <span class=\"_ _b\"></span>de ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>ogens<span class=\"_ _b\"></span>mutatiemethode<span class=\"_ _b\"></span>. De<span class=\"_ _0\"></span> aansch<span class=\"_ _0\"></span>afwaarde <span class=\"_ _b\"></span>bedroeg <span class=\"_ _b\"></span>3<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>50 <span class=\"_ _9\"></span>mi<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>EUR<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>terwijl <span class=\"_ _b\"></span>he<span class=\"_ _0\"></span>t <span class=\"_ _b\"></span>gecorrigeerd gec<span class=\"_ _b\"></span>onsolideerd<span class=\"_ _b\"></span> eigen <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen<span class=\"_ _b\"></span> va<span class=\"_ _b\"></span>n C<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>GmbH (na waardering volgen<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>IFRS-grondslagen<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>30 j<span class=\"_ _1\"></span>uni 2017<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>8,60 m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>EUR<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bedroeg,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _0\"></span>rdoor Iep<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>in 2017 <span class=\"ls5\">een </span>badwill <span class=\"_ _0\"></span>ten bedrage van<span class=\"_ _b\"></span> 0,<span class=\"_ _1\"></span>80<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>mio E<span class=\"_ _0\"></span>UR rea<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>isee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. De <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>esultaten<span class=\"_ _b\"></span> v<span class=\"_ _b\"></span>an d<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> jo<span class=\"_ _b\"></span>int <span class=\"_ _b\"></span>venture<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> per<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode<span class=\"_ _b\"></span> van <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>januari <span class=\"_ _b\"></span>2022<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _b\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>met <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> opg<span class=\"_ _b\"></span>enomen volgens de ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>ogens<span class=\"_ _b\"></span>mut<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>tiemethode<span class=\"_ _b\"></span>. Cl<span class=\"_ _1\"></span>ubho<span class=\"_ _b\"></span>tel<span class=\"_ _1\"></span> Gmb<span class=\"_ _b\"></span>H <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>luit echter af op 30 sep<span class=\"_ _b\"></span>tember van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>elk kalend<span class=\"_ _b\"></span>erjaar.  Een <span class=\"_ _1\"></span>samenvat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>van de <span class=\"_ _e\"></span>geaud<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de f<span class=\"_ _1\"></span>inanci\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>info<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>matie <span class=\"_ _1\"></span><span class=\"ls5\">op</span> <span class=\"_ _1\"></span>30 september <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>gerela<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>joint <span class=\"_ _1\"></span>venture<span class=\"_ _b\"></span> wordt weergege<span class=\"_ _0\"></span>ven <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n de hie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>navolgende<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>abe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>. Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fc2\"> </span>30 september<span class=\"_ _1\"></span>  30 september<span class=\"_ _1\"></span>  20<span class=\"ls0\">22<span class=\"fs3 fc2\"> </span></span>20<span class=\"ls0\">21<span class=\"fs3\"> </span></span>Vaste ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva 7.<span class=\"ls5\">115</span> 8.035<span class=\"_ _b\"></span> Vlottende ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>va 6.<span class=\"ls5\">484</span> 5.753<span class=\"_ _b\"></span> Passieve belas<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies 532<span class=\"ls0\"> </span>700<span class=\"ls0\"> </span>Voorziening<span class=\"_ _0\"></span>en 7 8 Schulden op<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>ange <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erm<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn 3.256<span class=\"_ _b\"></span> 3.696<span class=\"_ _b\"></span> Schulden op<span class=\"_ _b\"></span> korte termijn<span class=\"_ _b\"></span> 2.559<span class=\"ls0\"> </span>2.265<span class=\"_ _b\"></span> Inbegrepen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in bov<span class=\"_ _0\"></span>enstaande bed<span class=\"_ _b\"></span>ragen:      Vorderingen<span class=\"_ _b\"></span> op verbonden onde<span class=\"_ _b\"></span>rnemingen 6.<span class=\"ls5\">137</span> 5.718<span class=\"_ _b\"></span>      Schulden<span class=\"_ _b\"></span> aan verbonden ond<span class=\"_ _b\"></span>ernemingen<span class=\"_ _0\"></span> 438<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>     Geldmidde<span class=\"_ _b\"></span>len en kasequ<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>valen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en 206<span class=\"ls0\"> </span>-      Financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e schu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>den - Kredie<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ins<span class=\"_ _0\"></span>tellingen 5.277<span class=\"ls0\"> </span>5.764<span class=\"_ _b\"></span> Eigen ver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ogen 7.246<span class=\"ls0\"> </span>7.119<span class=\"_ _b\"></span> Aandeel<span class=\"_ _0\"></span> van de groe<span class=\"_ _0\"></span>p in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het eige<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>verm<span class=\"_ _b\"></span>ogen (50%)<span class=\"ff2 fc0\"> </span>3.623<span class=\"ff2 fc0 ls0\"> </span>3.560<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fc2\"> </span>30 september<span class=\"_ _1\"></span>  30 september<span class=\"_ _1\"></span>  20<span class=\"ls0\">22<span class=\"fs3 fc2\"> </span></span>20<span class=\"ls0\">21<span class=\"fs3\"> </span></span>Bedrijfsresul<span class=\"_ _b\"></span>taat 205<span class=\"ls0\"> </span>158<span class=\"ls0\"> </span>Financieel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t 202<span class=\"ls0\"> </span>195<span class=\"ls0\"> </span>Belastingen -<span class=\"ls5\">272</span> -<span class=\"ls5\">61</span> Nettoresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat<span class=\"ff2 fc0\"> </span>135<span class=\"ff2 fc0 ls0\"> </span>292<span class=\"ff2 fc0 ls0\"> </span>Aandeel<span class=\"_ _0\"></span> van de groe<span class=\"_ _0\"></span>p in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het ne<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>toresu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat (50<span class=\"_ _b\"></span>%<span class=\"_ _1\"></span>)<span class=\"ff2 fc0\"> </span>68<span class=\"ff2 fc0 ls0\"> </span>146<span class=\"ff2 fc0 ls0\"> </span>Dividenden o<span class=\"_ _b\"></span>nt<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span>gen door de gr<span class=\"_ _b\"></span>oep van de joi<span class=\"_ _b\"></span>nt venture - - De <span class=\"_ _13\"> </span>vor<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>op <span class=\"_ _13\"> </span>verbonden <span class=\"_ _13\"> </span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neminge<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>betreffen<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>voor <span class=\"_ _18\"> </span>4,<span class=\"ls5\">96</span> <span class=\"_ _13\"> </span>mio <span class=\"_ _13\"> </span>EUR <span class=\"_ _18\"> </span>ee<span class=\"_ _b\"></span>n <span class=\"_ _18\"> </span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>o<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span><span class=\"ls5\">haar</span> <span class=\"_ _13\"> </span><span class=\"ls5\">50%</span>-moedermaatsch<span class=\"_ _0\"></span>appi<span class=\"_ _0\"></span>j, te<span class=\"_ _b\"></span>rugbetaalbaa<span class=\"_ _b\"></span>r eind <span class=\"ls5\">202</span>2<span class=\"_ _b\"></span> en <span class=\"_ _b\"></span>rentedragend<span class=\"_ _b\"></span> a<span class=\"_ _b\"></span> rato v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> 7<span class=\"ls16\">%,</span> en vo<span class=\"_ _b\"></span>or 1<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>18 <span class=\"_ _b\"></span>mio EU<span class=\"_ _b\"></span>R een<span class=\"_ _b\"></span> vo<span class=\"_ _0\"></span>rdering op haar 100<span class=\"_ _0\"></span>%-dochte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>maatsch<span class=\"_ _0\"></span>appi<span class=\"_ _0\"></span>j Clubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Sch<span class=\"_ _0\"></span>lanitzenal<span class=\"_ _b\"></span>m GmbH. De <span class=\"_ _11\"> </span>schulden<span class=\"_ _b\"></span> <span class=\"_\"> </span>aa<span class=\"_ _b\"></span>n <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden <span class=\"_ _10\"> </span>onderne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_\"> </span>bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effen<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _0\"></span>or <span class=\"_ _11\"> </span>0,<span class=\"_ _1\"></span><span class=\"lsb\">44</span> <span class=\"_\"> </span>mio<span class=\"_ _b\"></span> <span class=\"_\"> </span>EUR<span class=\"_ _b\"></span> <span class=\"_\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>h<span class=\"_ _b\"></span>andelsschu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_\"> </span>haa<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>100%-dochtermaa<span class=\"_ _0\"></span>tschappi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span> Clubho<span class=\"_ _b\"></span>tel Schlanitzena<span class=\"_ _b\"></span>lm GmbH. De <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schulden <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>kredie<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellingen bedragen 5,<span class=\"_ _1\"></span><span class=\"lsb\">28<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>mio EUR, <span class=\"_ _1\"></span>terugbetaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>baar<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>de periode 2023 tot <span class=\"_ _e\"></span><span class=\"ls5\">202</span>9 en <span class=\"ls0\">waarvoor als zeke<span class=\"_ _b\"></span>rheid een hypo<span class=\"_ _b\"></span>theek in ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ste rang<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op he<span class=\"_ _0\"></span>t hot<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>werd toeg<span class=\"_ _b\"></span>ekend. </span>De <span class=\"_\"> </span>reconci<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iatie <span class=\"_\"> </span>van <span class=\"_\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_\"> </span>s<span class=\"_ _0\"></span>tatutair <span class=\"_\"> </span>eigen <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>rmogen <span class=\"_\"> </span>op <span class=\"_\"> </span>30 <span class=\"_ _11\"> </span>septe<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber <span class=\"_\"> </span>20<span class=\"_ _1\"></span>22 <span class=\"_\"> </span>naa<span class=\"_ _b\"></span>r <span class=\"_\"> </span>de <span class=\"_\"> </span>eigenve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogens<span class=\"_ _b\"></span>waarde <span class=\"_\"> </span>op 31<span class=\"ls0\"> decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2022 wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt wee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gegeven<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in onde<span class=\"_ _b\"></span>rstaande tabel (bedr<span class=\"_ _b\"></span>agen in <span class=\"_ _1\"></span>k<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR):<span class=\"_ _b\"></span> </span>Statutair eigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen 30-<span class=\"ls5\">09</span>-<span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> 7.<span class=\"ls5\">246</span> Resultaa<span class=\"_ _0\"></span>t 01-<span class=\"ls5\">10</span>-<span class=\"ls5\">20</span>22 <span class=\"ff6\">\u2013</span> <span class=\"ls5\">31</span>-<span class=\"ls5\">12<span class=\"_ _0\"></span><span class=\"ls0\">-<span class=\"ls5\">20</span>22 </span></span>129<span class=\"ls0\"> </span>Onderwaarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebouw<span class=\"_ _b\"></span> 4.062<span class=\"ls0\"> </span>Uitgestelde<span class=\"_ _b\"></span> bel<span class=\"_ _1\"></span>astingen op<span class=\"_ _b\"></span> onderwaarde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"ls5\">gebouw</span> -<span class=\"ls5\">1.<span class=\"_ _1\"></span>015<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Kapitaalsub<span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>dies -<span class=\"ls5\">93</span> Overwaarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng deelnem<span class=\"_ _b\"></span>ing -2.<span class=\"ls5\">162</span> Eigenvermog<span class=\"_ _0\"></span>enswaa<span class=\"_ _b\"></span>rde <span class=\"_ _1\"></span>Clubhote<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>31-<span class=\"ls5\">12<span class=\"_ _b\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span><span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> </span></span>8.<span class=\"ls5\">167</span> Afschrijvingen<span class=\"_ _b\"></span> gebouw volgens<span class=\"_ _b\"></span> IAS 21.32 -1<span class=\"ls5\">32</span> Aandeel <span class=\"_ _0\"></span>Iep Invest 50%<span class=\"_ _b\"></span> <span class=\"ls5\">31</span>-<span class=\"_ _1\"></span><span class=\"ls5\">12</span>-<span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> 3.<span class=\"ls5\">951</span>Participat<span class=\"_ _0\"></span>ies geconsol<span class=\"_ _b\"></span>ideerd volgens<span class=\"_ _b\"></span> vermogensmutat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e Het 50%<span class=\"_ _0\"></span>-belang in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vennoo<span class=\"_ _0\"></span>tschap<span class=\"_ _b\"></span> C<span class=\"_ _1\"></span>lubho<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>el G<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bH bleef ongew<span class=\"_ _b\"></span>ijzigd in 2022 (cf. toel<span class=\"_ _b\"></span>ichti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">13</span> <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pagina<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">64<span class=\"ls10\">).</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__67-1": {
   "value": "9. Aandeel<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n het<span class=\"_ _0\"></span> resultaa<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>join<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>entures<span class=\"_ _b\"></span><span class=\"ff2\"> </span>Het <span class=\"_ _b\"></span>aandeel <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>resultaat<span class=\"_ _b\"></span> van <span class=\"_ _b\"></span>joint ven<span class=\"_ _b\"></span>tures <span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>werkt<span class=\"_ _b\"></span> volgens<span class=\"_ _b\"></span> de v<span class=\"_ _b\"></span>ermogens<span class=\"_ _0\"></span>mutatie<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ethode<span class=\"_ _b\"></span> is <span class=\"_ _b\"></span>volledig <span class=\"_ _b\"></span>toe te<span class=\"_ _b\"></span> wijzen<span class=\"_ _b\"></span> aan <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>50%-pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ticipa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>Clubhotel <span class=\"_ _e\"></span>GmbH.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Het <span class=\"_ _14\"></span>omvat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>mutati<span class=\"_ _b\"></span>e <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _14\"></span>eigen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>vermogen <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>periode <span class=\"_ _e\"></span>van <span class=\"_ _16\"> </span><span class=\"ls5\">1 </span>januari 2022 <span class=\"_ _0\"></span>tot en me<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>31<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>decembe<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>2022 (cf.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eveneens<span class=\"_ _0\"></span> toelich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing <span class=\"ls5\">13</span> op pagina<span class=\"_ _0\"></span> <span class=\"ls5\">64<span class=\"ls10\">).</span></span>13. Investeri<span class=\"_ _b\"></span>ngen in joint<span class=\"_ _0\"></span> ven<span class=\"_ _0\"></span>tures In <span class=\"_ _15\"> </span>2017<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>hee<span class=\"_ _0\"></span>ft <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>belang <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>50% <span class=\"_ _14\"></span>in <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>vennoo<span class=\"_ _b\"></span>tschap<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Clubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _b\"></span>H <span class=\"_ _15\"> </span>verworven<span class=\"_ _b\"></span>. <span class=\"_ _16\"> </span>Deze <span class=\"_ _16\"></span>Oostenr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jkse vennoo<span class=\"_ _0\"></span>tschap <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>eigenaar<span class=\"_ _b\"></span> van e<span class=\"_ _b\"></span>en h<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tel <span class=\"_ _0\"></span>ge<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> in <span class=\"_ _b\"></span>Schlani<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>zen <span class=\"_ _b\"></span>Alm, <span class=\"_ _b\"></span>in he<span class=\"_ _b\"></span>t Oos<span class=\"_ _b\"></span>tenrijkse<span class=\"_ _b\"></span> Karin<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>hi\u00eb.<span class=\"_ _b\"></span> Het <span class=\"_ _b\"></span>hotel <span class=\"_ _b\"></span>is<span class=\"_ _0\"></span> ges<span class=\"_ _b\"></span>chikt voor zowe<span class=\"_ _0\"></span>l zomer- als <span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>tertoerisme<span class=\"_ _0\"></span> en word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> uitgebaa<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Robi<span class=\"_ _b\"></span>nson Club. Gezien de<span class=\"_ _b\"></span> gez<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enlijke <span class=\"_ _b\"></span>controle<span class=\"_ _b\"></span> (IFRS<span class=\"_ _0\"></span> 11<span class=\"_ _b\"></span>.7) we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> de pa<span class=\"_ _b\"></span>rticipatie<span class=\"_ _b\"></span> verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _b\"></span>volgens <span class=\"_ _b\"></span>de ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>ogens<span class=\"_ _b\"></span>mutatiemethode<span class=\"_ _b\"></span>. De<span class=\"_ _0\"></span> aansch<span class=\"_ _0\"></span>afwaarde <span class=\"_ _b\"></span>bedroeg <span class=\"_ _b\"></span>3<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>50 <span class=\"_ _9\"></span>mi<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>EUR<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>terwijl <span class=\"_ _b\"></span>he<span class=\"_ _0\"></span>t <span class=\"_ _b\"></span>gecorrigeerd gec<span class=\"_ _b\"></span>onsolideerd<span class=\"_ _b\"></span> eigen <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen<span class=\"_ _b\"></span> va<span class=\"_ _b\"></span>n C<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>GmbH (na waardering volgen<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>IFRS-grondslagen<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>30 j<span class=\"_ _1\"></span>uni 2017<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>8,60 m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>EUR<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bedroeg,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _0\"></span>rdoor Iep<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>in 2017 <span class=\"ls5\">een </span>badwill <span class=\"_ _0\"></span>ten bedrage van<span class=\"_ _b\"></span> 0,<span class=\"_ _1\"></span>80<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>mio E<span class=\"_ _0\"></span>UR rea<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>isee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. De <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>esultaten<span class=\"_ _b\"></span> v<span class=\"_ _b\"></span>an d<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> jo<span class=\"_ _b\"></span>int <span class=\"_ _b\"></span>venture<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> per<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode<span class=\"_ _b\"></span> van <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>januari <span class=\"_ _b\"></span>2022<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _b\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>met <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> opg<span class=\"_ _b\"></span>enomen volgens de ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>ogens<span class=\"_ _b\"></span>mut<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>tiemethode<span class=\"_ _b\"></span>. Cl<span class=\"_ _1\"></span>ubho<span class=\"_ _b\"></span>tel<span class=\"_ _1\"></span> Gmb<span class=\"_ _b\"></span>H <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>luit echter af op 30 sep<span class=\"_ _b\"></span>tember van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>elk kalend<span class=\"_ _b\"></span>erjaar.  Een <span class=\"_ _1\"></span>samenvat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>van de <span class=\"_ _e\"></span>geaud<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de f<span class=\"_ _1\"></span>inanci\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>info<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>matie <span class=\"_ _1\"></span><span class=\"ls5\">op</span> <span class=\"_ _1\"></span>30 september <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>gerela<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>joint <span class=\"_ _1\"></span>venture<span class=\"_ _b\"></span> wordt weergege<span class=\"_ _0\"></span>ven <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n de hie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>navolgende<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>abe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>. Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fc2\"> </span>30 september<span class=\"_ _1\"></span>  30 september<span class=\"_ _1\"></span>  20<span class=\"ls0\">22<span class=\"fs3 fc2\"> </span></span>20<span class=\"ls0\">21<span class=\"fs3\"> </span></span>Vaste ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva 7.<span class=\"ls5\">115</span> 8.035<span class=\"_ _b\"></span> Vlottende ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>va 6.<span class=\"ls5\">484</span> 5.753<span class=\"_ _b\"></span> Passieve belas<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies 532<span class=\"ls0\"> </span>700<span class=\"ls0\"> </span>Voorziening<span class=\"_ _0\"></span>en 7 8 Schulden op<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>ange <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erm<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn 3.256<span class=\"_ _b\"></span> 3.696<span class=\"_ _b\"></span> Schulden op<span class=\"_ _b\"></span> korte termijn<span class=\"_ _b\"></span> 2.559<span class=\"ls0\"> </span>2.265<span class=\"_ _b\"></span> Inbegrepen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in bov<span class=\"_ _0\"></span>enstaande bed<span class=\"_ _b\"></span>ragen:      Vorderingen<span class=\"_ _b\"></span> op verbonden onde<span class=\"_ _b\"></span>rnemingen 6.<span class=\"ls5\">137</span> 5.718<span class=\"_ _b\"></span>      Schulden<span class=\"_ _b\"></span> aan verbonden ond<span class=\"_ _b\"></span>ernemingen<span class=\"_ _0\"></span> 438<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>     Geldmidde<span class=\"_ _b\"></span>len en kasequ<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>valen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en 206<span class=\"ls0\"> </span>-      Financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e schu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>den - Kredie<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ins<span class=\"_ _0\"></span>tellingen 5.277<span class=\"ls0\"> </span>5.764<span class=\"_ _b\"></span> Eigen ver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ogen 7.246<span class=\"ls0\"> </span>7.119<span class=\"_ _b\"></span> Aandeel<span class=\"_ _0\"></span> van de groe<span class=\"_ _0\"></span>p in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het eige<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>verm<span class=\"_ _b\"></span>ogen (50%)<span class=\"ff2 fc0\"> </span>3.623<span class=\"ff2 fc0 ls0\"> </span>3.560<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fc2\"> </span>30 september<span class=\"_ _1\"></span>  30 september<span class=\"_ _1\"></span>  20<span class=\"ls0\">22<span class=\"fs3 fc2\"> </span></span>20<span class=\"ls0\">21<span class=\"fs3\"> </span></span>Bedrijfsresul<span class=\"_ _b\"></span>taat 205<span class=\"ls0\"> </span>158<span class=\"ls0\"> </span>Financieel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t 202<span class=\"ls0\"> </span>195<span class=\"ls0\"> </span>Belastingen -<span class=\"ls5\">272</span> -<span class=\"ls5\">61</span> Nettoresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat<span class=\"ff2 fc0\"> </span>135<span class=\"ff2 fc0 ls0\"> </span>292<span class=\"ff2 fc0 ls0\"> </span>Aandeel<span class=\"_ _0\"></span> van de groe<span class=\"_ _0\"></span>p in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het ne<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>toresu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat (50<span class=\"_ _b\"></span>%<span class=\"_ _1\"></span>)<span class=\"ff2 fc0\"> </span>68<span class=\"ff2 fc0 ls0\"> </span>146<span class=\"ff2 fc0 ls0\"> </span>Dividenden o<span class=\"_ _b\"></span>nt<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span>gen door de gr<span class=\"_ _b\"></span>oep van de joi<span class=\"_ _b\"></span>nt venture - - De <span class=\"_ _13\"> </span>vor<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>op <span class=\"_ _13\"> </span>verbonden <span class=\"_ _13\"> </span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neminge<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>betreffen<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>voor <span class=\"_ _18\"> </span>4,<span class=\"ls5\">96</span> <span class=\"_ _13\"> </span>mio <span class=\"_ _13\"> </span>EUR <span class=\"_ _18\"> </span>ee<span class=\"_ _b\"></span>n <span class=\"_ _18\"> </span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>o<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span><span class=\"ls5\">haar</span> <span class=\"_ _13\"> </span><span class=\"ls5\">50%</span>-moedermaatsch<span class=\"_ _0\"></span>appi<span class=\"_ _0\"></span>j, te<span class=\"_ _b\"></span>rugbetaalbaa<span class=\"_ _b\"></span>r eind <span class=\"ls5\">202</span>2<span class=\"_ _b\"></span> en <span class=\"_ _b\"></span>rentedragend<span class=\"_ _b\"></span> a<span class=\"_ _b\"></span> rato v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> 7<span class=\"ls16\">%,</span> en vo<span class=\"_ _b\"></span>or 1<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>18 <span class=\"_ _b\"></span>mio EU<span class=\"_ _b\"></span>R een<span class=\"_ _b\"></span> vo<span class=\"_ _0\"></span>rdering op haar 100<span class=\"_ _0\"></span>%-dochte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>maatsch<span class=\"_ _0\"></span>appi<span class=\"_ _0\"></span>j Clubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Sch<span class=\"_ _0\"></span>lanitzenal<span class=\"_ _b\"></span>m GmbH. De <span class=\"_ _11\"> </span>schulden<span class=\"_ _b\"></span> <span class=\"_\"> </span>aa<span class=\"_ _b\"></span>n <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden <span class=\"_ _10\"> </span>onderne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_\"> </span>bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effen<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _0\"></span>or <span class=\"_ _11\"> </span>0,<span class=\"_ _1\"></span><span class=\"lsb\">44</span> <span class=\"_\"> </span>mio<span class=\"_ _b\"></span> <span class=\"_\"> </span>EUR<span class=\"_ _b\"></span> <span class=\"_\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>h<span class=\"_ _b\"></span>andelsschu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_\"> </span>haa<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>100%-dochtermaa<span class=\"_ _0\"></span>tschappi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span> Clubho<span class=\"_ _b\"></span>tel Schlanitzena<span class=\"_ _b\"></span>lm GmbH. De <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schulden <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>kredie<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellingen bedragen 5,<span class=\"_ _1\"></span><span class=\"lsb\">28<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>mio EUR, <span class=\"_ _1\"></span>terugbetaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>baar<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>de periode 2023 tot <span class=\"_ _e\"></span><span class=\"ls5\">202</span>9 en <span class=\"ls0\">waarvoor als zeke<span class=\"_ _b\"></span>rheid een hypo<span class=\"_ _b\"></span>theek in ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ste rang<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op he<span class=\"_ _0\"></span>t hot<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>werd toeg<span class=\"_ _b\"></span>ekend. </span>De <span class=\"_\"> </span>reconci<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iatie <span class=\"_\"> </span>van <span class=\"_\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_\"> </span>s<span class=\"_ _0\"></span>tatutair <span class=\"_\"> </span>eigen <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>rmogen <span class=\"_\"> </span>op <span class=\"_\"> </span>30 <span class=\"_ _11\"> </span>septe<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber <span class=\"_\"> </span>20<span class=\"_ _1\"></span>22 <span class=\"_\"> </span>naa<span class=\"_ _b\"></span>r <span class=\"_\"> </span>de <span class=\"_\"> </span>eigenve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogens<span class=\"_ _b\"></span>waarde <span class=\"_\"> </span>op 31<span class=\"ls0\"> decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2022 wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt wee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gegeven<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in onde<span class=\"_ _b\"></span>rstaande tabel (bedr<span class=\"_ _b\"></span>agen in <span class=\"_ _1\"></span>k<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR):<span class=\"_ _b\"></span> </span>Statutair eigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen 30-<span class=\"ls5\">09</span>-<span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> 7.<span class=\"ls5\">246</span> Resultaa<span class=\"_ _0\"></span>t 01-<span class=\"ls5\">10</span>-<span class=\"ls5\">20</span>22 <span class=\"ff6\">\u2013</span> <span class=\"ls5\">31</span>-<span class=\"ls5\">12<span class=\"_ _0\"></span><span class=\"ls0\">-<span class=\"ls5\">20</span>22 </span></span>129<span class=\"ls0\"> </span>Onderwaarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebouw<span class=\"_ _b\"></span> 4.062<span class=\"ls0\"> </span>Uitgestelde<span class=\"_ _b\"></span> bel<span class=\"_ _1\"></span>astingen op<span class=\"_ _b\"></span> onderwaarde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"ls5\">gebouw</span> -<span class=\"ls5\">1.<span class=\"_ _1\"></span>015<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Kapitaalsub<span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>dies -<span class=\"ls5\">93</span> Overwaarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng deelnem<span class=\"_ _b\"></span>ing -2.<span class=\"ls5\">162</span> Eigenvermog<span class=\"_ _0\"></span>enswaa<span class=\"_ _b\"></span>rde <span class=\"_ _1\"></span>Clubhote<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>31-<span class=\"ls5\">12<span class=\"_ _b\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span><span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> </span></span>8.<span class=\"ls5\">167</span> Afschrijvingen<span class=\"_ _b\"></span> gebouw volgens<span class=\"_ _b\"></span> IAS 21.32 -1<span class=\"ls5\">32</span> Aandeel <span class=\"_ _0\"></span>Iep Invest 50%<span class=\"_ _b\"></span> <span class=\"ls5\">31</span>-<span class=\"_ _1\"></span><span class=\"ls5\">12</span>-<span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> 3.<span class=\"ls5\">951</span>Participat<span class=\"_ _0\"></span>ies geconsol<span class=\"_ _b\"></span>ideerd volgens<span class=\"_ _b\"></span> vermogensmutat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e Het 50%<span class=\"_ _0\"></span>-belang in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vennoo<span class=\"_ _0\"></span>tschap<span class=\"_ _b\"></span> C<span class=\"_ _1\"></span>lubho<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>el G<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bH bleef ongew<span class=\"_ _b\"></span>ijzigd in 2022 (cf. toel<span class=\"_ _b\"></span>ichti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">13</span> <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pagina<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">64<span class=\"ls10\">).</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__66-1": {
   "value": "9. Aandeel<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n het<span class=\"_ _0\"></span> resultaa<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>join<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>entures<span class=\"_ _b\"></span><span class=\"ff2\"> </span>Het <span class=\"_ _b\"></span>aandeel <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>resultaat<span class=\"_ _b\"></span> van <span class=\"_ _b\"></span>joint ven<span class=\"_ _b\"></span>tures <span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>werkt<span class=\"_ _b\"></span> volgens<span class=\"_ _b\"></span> de v<span class=\"_ _b\"></span>ermogens<span class=\"_ _0\"></span>mutatie<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ethode<span class=\"_ _b\"></span> is <span class=\"_ _b\"></span>volledig <span class=\"_ _b\"></span>toe te<span class=\"_ _b\"></span> wijzen<span class=\"_ _b\"></span> aan <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>50%-pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ticipa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie <span class=\"_ _e\"></span>in <span class=\"_ _e\"></span>Clubhotel <span class=\"_ _e\"></span>GmbH.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Het <span class=\"_ _14\"></span>omvat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>mutati<span class=\"_ _b\"></span>e <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _14\"></span>eigen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>vermogen <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>periode <span class=\"_ _e\"></span>van <span class=\"_ _16\"> </span><span class=\"ls5\">1 </span>januari 2022 <span class=\"_ _0\"></span>tot en me<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>31<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>decembe<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>2022 (cf.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eveneens<span class=\"_ _0\"></span> toelich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing <span class=\"ls5\">13</span> op pagina<span class=\"_ _0\"></span> <span class=\"ls5\">64<span class=\"ls10\">).</span></span>13. Investeri<span class=\"_ _b\"></span>ngen in joint<span class=\"_ _0\"></span> ven<span class=\"_ _0\"></span>tures In <span class=\"_ _15\"> </span>2017<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>hee<span class=\"_ _0\"></span>ft <span class=\"_ _16\"> </span>de <span class=\"_ _16\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>belang <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>50% <span class=\"_ _14\"></span>in <span class=\"_ _15\"> </span>de <span class=\"_ _16\"></span>vennoo<span class=\"_ _b\"></span>tschap<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Clubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Gm<span class=\"_ _1\"></span>b<span class=\"_ _b\"></span>H <span class=\"_ _15\"> </span>verworven<span class=\"_ _b\"></span>. <span class=\"_ _16\"> </span>Deze <span class=\"_ _16\"></span>Oostenr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jkse vennoo<span class=\"_ _0\"></span>tschap <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>eigenaar<span class=\"_ _b\"></span> van e<span class=\"_ _b\"></span>en h<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tel <span class=\"_ _0\"></span>ge<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> in <span class=\"_ _b\"></span>Schlani<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>zen <span class=\"_ _b\"></span>Alm, <span class=\"_ _b\"></span>in he<span class=\"_ _b\"></span>t Oos<span class=\"_ _b\"></span>tenrijkse<span class=\"_ _b\"></span> Karin<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>hi\u00eb.<span class=\"_ _b\"></span> Het <span class=\"_ _b\"></span>hotel <span class=\"_ _b\"></span>is<span class=\"_ _0\"></span> ges<span class=\"_ _b\"></span>chikt voor zowe<span class=\"_ _0\"></span>l zomer- als <span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>tertoerisme<span class=\"_ _0\"></span> en word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> uitgebaa<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Robi<span class=\"_ _b\"></span>nson Club. Gezien de<span class=\"_ _b\"></span> gez<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>enlijke <span class=\"_ _b\"></span>controle<span class=\"_ _b\"></span> (IFRS<span class=\"_ _0\"></span> 11<span class=\"_ _b\"></span>.7) we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span> de pa<span class=\"_ _b\"></span>rticipatie<span class=\"_ _b\"></span> verwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kt <span class=\"_ _b\"></span>volgens <span class=\"_ _b\"></span>de ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>ogens<span class=\"_ _b\"></span>mutatiemethode<span class=\"_ _b\"></span>. De<span class=\"_ _0\"></span> aansch<span class=\"_ _0\"></span>afwaarde <span class=\"_ _b\"></span>bedroeg <span class=\"_ _b\"></span>3<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>50 <span class=\"_ _9\"></span>mi<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>EUR<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>terwijl <span class=\"_ _b\"></span>he<span class=\"_ _0\"></span>t <span class=\"_ _b\"></span>gecorrigeerd gec<span class=\"_ _b\"></span>onsolideerd<span class=\"_ _b\"></span> eigen <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen<span class=\"_ _b\"></span> va<span class=\"_ _b\"></span>n C<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>GmbH (na waardering volgen<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>IFRS-grondslagen<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>30 j<span class=\"_ _1\"></span>uni 2017<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>8,60 m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>EUR<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bedroeg,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _0\"></span>rdoor Iep<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>in 2017 <span class=\"ls5\">een </span>badwill <span class=\"_ _0\"></span>ten bedrage van<span class=\"_ _b\"></span> 0,<span class=\"_ _1\"></span>80<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>mio E<span class=\"_ _0\"></span>UR rea<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>isee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. De <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>esultaten<span class=\"_ _b\"></span> v<span class=\"_ _b\"></span>an d<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> jo<span class=\"_ _b\"></span>int <span class=\"_ _b\"></span>venture<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>voor <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> per<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ode<span class=\"_ _b\"></span> van <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>januari <span class=\"_ _b\"></span>2022<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _b\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>met <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> opg<span class=\"_ _b\"></span>enomen volgens de ve<span class=\"_ _b\"></span>rm<span class=\"_ _1\"></span>ogens<span class=\"_ _b\"></span>mut<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>tiemethode<span class=\"_ _b\"></span>. Cl<span class=\"_ _1\"></span>ubho<span class=\"_ _b\"></span>tel<span class=\"_ _1\"></span> Gmb<span class=\"_ _b\"></span>H <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>luit echter af op 30 sep<span class=\"_ _b\"></span>tember van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>elk kalend<span class=\"_ _b\"></span>erjaar.  Een <span class=\"_ _1\"></span>samenvat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>van de <span class=\"_ _e\"></span>geaud<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de f<span class=\"_ _1\"></span>inanci\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>info<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>matie <span class=\"_ _1\"></span><span class=\"ls5\">op</span> <span class=\"_ _1\"></span>30 september <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>gerela<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>joint <span class=\"_ _1\"></span>venture<span class=\"_ _b\"></span> wordt weergege<span class=\"_ _0\"></span>ven <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n de hie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>navolgende<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>abe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>. Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fc2\"> </span>30 september<span class=\"_ _1\"></span>  30 september<span class=\"_ _1\"></span>  20<span class=\"ls0\">22<span class=\"fs3 fc2\"> </span></span>20<span class=\"ls0\">21<span class=\"fs3\"> </span></span>Vaste ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva 7.<span class=\"ls5\">115</span> 8.035<span class=\"_ _b\"></span> Vlottende ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>va 6.<span class=\"ls5\">484</span> 5.753<span class=\"_ _b\"></span> Passieve belas<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies 532<span class=\"ls0\"> </span>700<span class=\"ls0\"> </span>Voorziening<span class=\"_ _0\"></span>en 7 8 Schulden op<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>ange <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erm<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn 3.256<span class=\"_ _b\"></span> 3.696<span class=\"_ _b\"></span> Schulden op<span class=\"_ _b\"></span> korte termijn<span class=\"_ _b\"></span> 2.559<span class=\"ls0\"> </span>2.265<span class=\"_ _b\"></span> Inbegrepen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in bov<span class=\"_ _0\"></span>enstaande bed<span class=\"_ _b\"></span>ragen:      Vorderingen<span class=\"_ _b\"></span> op verbonden onde<span class=\"_ _b\"></span>rnemingen 6.<span class=\"ls5\">137</span> 5.718<span class=\"_ _b\"></span>      Schulden<span class=\"_ _b\"></span> aan verbonden ond<span class=\"_ _b\"></span>ernemingen<span class=\"_ _0\"></span> 438<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>     Geldmidde<span class=\"_ _b\"></span>len en kasequ<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>valen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en 206<span class=\"ls0\"> </span>-      Financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e schu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>den - Kredie<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ins<span class=\"_ _0\"></span>tellingen 5.277<span class=\"ls0\"> </span>5.764<span class=\"_ _b\"></span> Eigen ver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ogen 7.246<span class=\"ls0\"> </span>7.119<span class=\"_ _b\"></span> Aandeel<span class=\"_ _0\"></span> van de groe<span class=\"_ _0\"></span>p in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het eige<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>verm<span class=\"_ _b\"></span>ogen (50%)<span class=\"ff2 fc0\"> </span>3.623<span class=\"ff2 fc0 ls0\"> </span>3.560<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fc2\"> </span>30 september<span class=\"_ _1\"></span>  30 september<span class=\"_ _1\"></span>  20<span class=\"ls0\">22<span class=\"fs3 fc2\"> </span></span>20<span class=\"ls0\">21<span class=\"fs3\"> </span></span>Bedrijfsresul<span class=\"_ _b\"></span>taat 205<span class=\"ls0\"> </span>158<span class=\"ls0\"> </span>Financieel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>resultaa<span class=\"_ _b\"></span>t 202<span class=\"ls0\"> </span>195<span class=\"ls0\"> </span>Belastingen -<span class=\"ls5\">272</span> -<span class=\"ls5\">61</span> Nettoresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat<span class=\"ff2 fc0\"> </span>135<span class=\"ff2 fc0 ls0\"> </span>292<span class=\"ff2 fc0 ls0\"> </span>Aandeel<span class=\"_ _0\"></span> van de groe<span class=\"_ _0\"></span>p in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het ne<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>toresu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat (50<span class=\"_ _b\"></span>%<span class=\"_ _1\"></span>)<span class=\"ff2 fc0\"> </span>68<span class=\"ff2 fc0 ls0\"> </span>146<span class=\"ff2 fc0 ls0\"> </span>Dividenden o<span class=\"_ _b\"></span>nt<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span>gen door de gr<span class=\"_ _b\"></span>oep van de joi<span class=\"_ _b\"></span>nt venture - - De <span class=\"_ _13\"> </span>vor<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>op <span class=\"_ _13\"> </span>verbonden <span class=\"_ _13\"> </span>onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>neminge<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>betreffen<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>voor <span class=\"_ _18\"> </span>4,<span class=\"ls5\">96</span> <span class=\"_ _13\"> </span>mio <span class=\"_ _13\"> </span>EUR <span class=\"_ _18\"> </span>ee<span class=\"_ _b\"></span>n <span class=\"_ _18\"> </span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>o<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span><span class=\"ls5\">haar</span> <span class=\"_ _13\"> </span><span class=\"ls5\">50%</span>-moedermaatsch<span class=\"_ _0\"></span>appi<span class=\"_ _0\"></span>j, te<span class=\"_ _b\"></span>rugbetaalbaa<span class=\"_ _b\"></span>r eind <span class=\"ls5\">202</span>2<span class=\"_ _b\"></span> en <span class=\"_ _b\"></span>rentedragend<span class=\"_ _b\"></span> a<span class=\"_ _b\"></span> rato v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> 7<span class=\"ls16\">%,</span> en vo<span class=\"_ _b\"></span>or 1<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>18 <span class=\"_ _b\"></span>mio EU<span class=\"_ _b\"></span>R een<span class=\"_ _b\"></span> vo<span class=\"_ _0\"></span>rdering op haar 100<span class=\"_ _0\"></span>%-dochte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>maatsch<span class=\"_ _0\"></span>appi<span class=\"_ _0\"></span>j Clubhote<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Sch<span class=\"_ _0\"></span>lanitzenal<span class=\"_ _b\"></span>m GmbH. De <span class=\"_ _11\"> </span>schulden<span class=\"_ _b\"></span> <span class=\"_\"> </span>aa<span class=\"_ _b\"></span>n <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden <span class=\"_ _10\"> </span>onderne<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_\"> </span>bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effen<span class=\"_ _b\"></span> <span class=\"_\"> </span>vo<span class=\"_ _0\"></span>or <span class=\"_ _11\"> </span>0,<span class=\"_ _1\"></span><span class=\"lsb\">44</span> <span class=\"_\"> </span>mio<span class=\"_ _b\"></span> <span class=\"_\"> </span>EUR<span class=\"_ _b\"></span> <span class=\"_\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>h<span class=\"_ _b\"></span>andelsschu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _11\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_\"> </span>haa<span class=\"_ _b\"></span>r <span class=\"_ _11\"> </span>100%-dochtermaa<span class=\"_ _0\"></span>tschappi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span> Clubho<span class=\"_ _b\"></span>tel Schlanitzena<span class=\"_ _b\"></span>lm GmbH. De <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schulden <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>kredie<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellingen bedragen 5,<span class=\"_ _1\"></span><span class=\"lsb\">28<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>mio EUR, <span class=\"_ _1\"></span>terugbetaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>baar<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>de periode 2023 tot <span class=\"_ _e\"></span><span class=\"ls5\">202</span>9 en <span class=\"ls0\">waarvoor als zeke<span class=\"_ _b\"></span>rheid een hypo<span class=\"_ _b\"></span>theek in ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ste rang<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op he<span class=\"_ _0\"></span>t hot<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>werd toeg<span class=\"_ _b\"></span>ekend. </span>De <span class=\"_\"> </span>reconci<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iatie <span class=\"_\"> </span>van <span class=\"_\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_\"> </span>s<span class=\"_ _0\"></span>tatutair <span class=\"_\"> </span>eigen <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>rmogen <span class=\"_\"> </span>op <span class=\"_\"> </span>30 <span class=\"_ _11\"> </span>septe<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber <span class=\"_\"> </span>20<span class=\"_ _1\"></span>22 <span class=\"_\"> </span>naa<span class=\"_ _b\"></span>r <span class=\"_\"> </span>de <span class=\"_\"> </span>eigenve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogens<span class=\"_ _b\"></span>waarde <span class=\"_\"> </span>op 31<span class=\"ls0\"> decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2022 wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt wee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gegeven<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in onde<span class=\"_ _b\"></span>rstaande tabel (bedr<span class=\"_ _b\"></span>agen in <span class=\"_ _1\"></span>k<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR):<span class=\"_ _b\"></span> </span>Statutair eigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen 30-<span class=\"ls5\">09</span>-<span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> 7.<span class=\"ls5\">246</span> Resultaa<span class=\"_ _0\"></span>t 01-<span class=\"ls5\">10</span>-<span class=\"ls5\">20</span>22 <span class=\"ff6\">\u2013</span> <span class=\"ls5\">31</span>-<span class=\"ls5\">12<span class=\"_ _0\"></span><span class=\"ls0\">-<span class=\"ls5\">20</span>22 </span></span>129<span class=\"ls0\"> </span>Onderwaarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebouw<span class=\"_ _b\"></span> 4.062<span class=\"ls0\"> </span>Uitgestelde<span class=\"_ _b\"></span> bel<span class=\"_ _1\"></span>astingen op<span class=\"_ _b\"></span> onderwaarde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"ls5\">gebouw</span> -<span class=\"ls5\">1.<span class=\"_ _1\"></span>015<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Kapitaalsub<span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>dies -<span class=\"ls5\">93</span> Overwaarde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng deelnem<span class=\"_ _b\"></span>ing -2.<span class=\"ls5\">162</span> Eigenvermog<span class=\"_ _0\"></span>enswaa<span class=\"_ _b\"></span>rde <span class=\"_ _1\"></span>Clubhote<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>31-<span class=\"ls5\">12<span class=\"_ _b\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span><span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> </span></span>8.<span class=\"ls5\">167</span> Afschrijvingen<span class=\"_ _b\"></span> gebouw volgens<span class=\"_ _b\"></span> IAS 21.32 -1<span class=\"ls5\">32</span> Aandeel <span class=\"_ _0\"></span>Iep Invest 50%<span class=\"_ _b\"></span> <span class=\"ls5\">31</span>-<span class=\"_ _1\"></span><span class=\"ls5\">12</span>-<span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> 3.<span class=\"ls5\">951</span>Participat<span class=\"_ _0\"></span>ies geconsol<span class=\"_ _b\"></span>ideerd volgens<span class=\"_ _b\"></span> vermogensmutat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e Het 50%<span class=\"_ _0\"></span>-belang in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vennoo<span class=\"_ _0\"></span>tschap<span class=\"_ _b\"></span> C<span class=\"_ _1\"></span>lubho<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>el G<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bH bleef ongew<span class=\"_ _b\"></span>ijzigd in 2022 (cf. toel<span class=\"_ _b\"></span>ichti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">13</span> <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pagina<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">64<span class=\"ls10\">).</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__69": {
   "value": "10. Belastingen<span class=\"_ _b\"></span> 10.1 Berekening<span class=\"_ _b\"></span> van de belast<span class=\"_ _b\"></span>ingen   <span class=\"ff2 fs3 fc0\">in k<span class=\"_ _1\"></span> EUR</span> 20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Resultaat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingen<span class=\"ff2 fc0\"> </span>240<span class=\"ff2 fc0 ls0\"> </span>18.975<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>Aandeel <span class=\"_ _0\"></span>in resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat via ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogens<span class=\"_ _b\"></span>mut<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie 491<span class=\"ls0\"> </span>-<span class=\"ls5\">120</span> (De)consolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e-impac<span class=\"_ _0\"></span>t 32.650<span class=\"_ _b\"></span> - Gecorrigeer<span class=\"_ _b\"></span>d <span class=\"_ _1\"></span>resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aa<span class=\"_ _0\"></span>t voor belas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span><span class=\"ff8 fc0\"> </span>33<span class=\"ls0\">.</span>381<span class=\"ls0\"> </span>18.855<span class=\"_ _b\"></span><span class=\"ff8 fc0\"> </span>Belgisch be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingta<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ef 25,00% 25,00% Winstbelast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekend <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>egen he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Belgische<span class=\"_ _0\"></span> belas<span class=\"_ _0\"></span>tingtarief -8.<span class=\"ls5\">345</span> -4.714 Effect van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>buitenland<span class=\"_ _b\"></span>se belastingta<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>even op<span class=\"_ _b\"></span> tijdelijke ve<span class=\"_ _b\"></span>rschillen -9 -<span class=\"ls5\">20</span> Effect van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>fiscaal ove<span class=\"_ _b\"></span>rdr<span class=\"_ _1\"></span>aagbaa<span class=\"_ _b\"></span>r verlies 3.455<span class=\"_ _0\"></span> 912<span class=\"ls0\"> </span>Effect v<span class=\"_ _0\"></span>rij<span class=\"_ _1\"></span>g<span class=\"_ _b\"></span>estel<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>meerwaa<span class=\"_ _b\"></span>rden/terugna<span class=\"_ _0\"></span>me waa<span class=\"_ _b\"></span>rdeverminde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen op 1.901<span class=\"_ _0\"></span> 3.854<span class=\"_ _b\"></span> aandelen Effect van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verworpen<span class=\"_ _b\"></span> uit<span class=\"_ _1\"></span>gaven<span class=\"_ _0\"></span> -2 -2 Effect regula<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>sa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie belast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen voo<span class=\"_ _b\"></span>rgaande boek<span class=\"_ _b\"></span>jar<span class=\"_ _1\"></span>en 182<span class=\"ls0\"> </span>6 Effect van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e voo<span class=\"_ _0\"></span>rzieningen<span class=\"_ _b\"></span> -<span class=\"ls5\">63</span> - Belastba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e onzich<span class=\"_ _0\"></span>tbare <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eserves<span class=\"_ _b\"></span>  35<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>Effect wijz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ging<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>erkenning<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>DTA - -2.091 Overige 364<span class=\"ls0\"> </span>-<span class=\"ls5\">509</span> Winstbelast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>volgens de<span class=\"_ _b\"></span> winst-<span class=\"ls5\">en</span>-verliesreken<span class=\"_ _b\"></span>ing -<span class=\"ls5\">2.<span class=\"_ _1\"></span>482</span> -2.528      Winstbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingen -2.159 -<span class=\"ls5\">779</span>      Laten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e belastingen<span class=\"_ _b\"></span> -<span class=\"ls5\">333</span> -1.749 Gemiddelde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>lastingdruk<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>7.<span class=\"ls5\">44</span>% 13.41%<span class=\"ff2 fc0\"> </span>Het belast<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngta<span class=\"_ _0\"></span>rief in Duitsland <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s <span class=\"ls5\">32</span>% in plaa<span class=\"_ _b\"></span>ts <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> 2<span class=\"_ _1\"></span>5% zoals<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Belgi\u00eb. 10.2 Actieve en<span class=\"_ _b\"></span> p<span class=\"_ _1\"></span>assieve<span class=\"_ _b\"></span> belastingla<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>enties<span class=\"_ _b\"></span> De <span class=\"_ _16\"> </span>passieve<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingla<span class=\"_ _b\"></span>tenti<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>v<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oeien<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eg<span class=\"_ _0\"></span>raal <span class=\"_ _16\"></span>voo<span class=\"_ _0\"></span>rt <span class=\"_ _16\"> </span>uit <span class=\"_ _16\"></span>Accentis<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gevormd<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>door<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>(<span class=\"_ _1\"></span>1)<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>het <span class=\"_ _16\"> </span>netto <span class=\"_ _14\"></span>tij<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke verschil tussen <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>boekwaa<span class=\"_ _b\"></span>rde <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>vastgoed<span class=\"_ _0\"></span>beleggingen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>2)<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>eventuele <span class=\"_ _1\"></span>erkenning<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van fiscaal compens<span class=\"_ _b\"></span>eerbaar ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ies. Actieve <span class=\"_ _16\"> </span>belastinglatent<span class=\"_ _0\"></span>ies <span class=\"_ _15\"> </span>worden <span class=\"_ _16\"> </span>gevormd<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>door <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>erkenn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _15\"> </span>van<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>een <span class=\"_ _10\"> </span>(gedeelt<span class=\"ls5\">el</span>ijke<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>ecupe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>atie <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>het <span class=\"_ _15\"> </span>fiscaal<span class=\"_ _b\"></span> compensee<span class=\"_ _0\"></span>rbaar <span class=\"_ _1c\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>lies. <span class=\"_ _1c\"> </span>Sinds<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>2021 <span class=\"_ _1c\"> </span>wo<span class=\"_ _b\"></span>rdt <span class=\"_ _1c\"> </span>er <span class=\"_ _1c\"> </span>niet<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>l<span class=\"_ _1\"></span>ange<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>een <span class=\"_ _1c\"> </span>(gedee<span class=\"_ _b\"></span>ltelijke)<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>recupe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>atie<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>van <span class=\"_ _1c\"> </span>het <span class=\"_ _18\"> </span>f<span class=\"_ _1\"></span>iscaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> compensee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>baa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> verlies in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Iep Inves<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kend. in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Bestaande <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ijdeli<span class=\"_ _0\"></span>jke versch<span class=\"_ _0\"></span>illen:      Op vas<span class=\"_ _0\"></span>tgoedbelegg<span class=\"_ _b\"></span>ingen en activa 42.094<span class=\"_ _b\"></span> 47.846<span class=\"_ _b\"></span>      Op financ<span class=\"_ _b\"></span>i\u00ebl<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leases -15.484 -17.061 Netto tijdel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jke ver<span class=\"_ _0\"></span>schillen 26.210<span class=\"_ _b\"></span> 30.785<span class=\"_ _b\"></span> Passieve belas<span class=\"_ _b\"></span>tinglaten<span class=\"_ _0\"></span>ties op tijde<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>jke versch<span class=\"_ _b\"></span>illen<span class=\"_ _1\"></span> -6.968 -8.020 Erkende ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieve<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastingla<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>enties op <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscaa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>draagba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e verliez<span class=\"_ _b\"></span>en 1.726<span class=\"_ _0\"></span> 3.101<span class=\"_ _b\"></span> Netto laten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e belas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingver<span class=\"_ _b\"></span>pl<span class=\"_ _1\"></span>icht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen -5.242 -4.919 Actieve belas<span class=\"_ _0\"></span>tingla<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>enties<span class=\"ff2\"> </span>- - Passieve belas<span class=\"_ _b\"></span>tinglaten<span class=\"_ _0\"></span>ties<span class=\"ff2\"> </span>-5.242<span class=\"ff2\"> </span>-4.919<span class=\"ff2\"> </span>Wijziging<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>netto<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>latente be<span class=\"_ _0\"></span>lastingverpl<span class=\"_ _b\"></span>ichtingen -<span class=\"ls5\">323</span> 9.936<span class=\"_ _b\"></span><span class=\"ff2\"> </span>Geboekt v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atenreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng -<span class=\"ls5\">323</span> -1.749 Deconsolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e-impac<span class=\"_ _b\"></span>t - 11.685<span class=\"_ _b\"></span> 10.3 Fiscale ve<span class=\"_ _b\"></span>rliezen en<span class=\"_ _0\"></span> vervalte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mijn in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Erkende fiscaa<span class=\"_ _0\"></span>l overd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aagba<span class=\"_ _b\"></span>re <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liezen<span class=\"_ _0\"></span> 5.920<span class=\"_ _0\"></span> 11.122<span class=\"_ _b\"></span> Niet-erkende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>fiscaal<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>overdraagb<span class=\"_ _b\"></span>ar<span class=\"_ _1\"></span>e ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iezen 82.822<span class=\"_ _b\"></span> 101.397<span class=\"_ _b\"></span> Totaal besch<span class=\"_ _b\"></span>ikbare fiscaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> overdraa<span class=\"_ _b\"></span>gbare ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iezen 88.742<span class=\"_ _b\"></span> 112.519<span class=\"_ _b\"></span> Erkende ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieve<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastingla<span class=\"_ _b\"></span>tenties op fiscaa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>draagba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liez<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> 1.726<span class=\"_ _0\"></span> 3.101<span class=\"_ _b\"></span> Niet-erkende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>actieve be<span class=\"_ _b\"></span>lastinglaten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies op <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>scaal<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>overdraagb<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e verliezen 20.706<span class=\"_ _b\"></span> 25.349<span class=\"_ _b\"></span> Maximale <span class=\"_ _14\"></span>erkenn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>actieve <span class=\"_ _14\"></span>belasting<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>atent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>f<span class=\"_ _1\"></span>iscaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ove<span class=\"_ _b\"></span>rdraagbare 22.432<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>28.450<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>verliezen<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>De fiscale ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liezen zoa<span class=\"_ _b\"></span>ls <span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>apporteerd<span class=\"_ _b\"></span> ei<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2022 zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onderhev<span class=\"_ _b\"></span>ig aan volgende <span class=\"_ _b\"></span>tijdsrestricties<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> Onbe- in k<span class=\"_ _1\"></span> EUR<span class=\"ff3 fs1 fc1\"> </span>Totaal 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">24 </span>20<span class=\"ls0\">25 </span>202<span class=\"ls0\">6 </span>perkt Totaal besc<span class=\"_ _b\"></span>hi<span class=\"_ _1\"></span>kbare<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>fiscale ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liezen<span class=\"_ _b\"></span> 88.742<span class=\"_ _b\"></span> - - - - 88.742<span class=\"_ _b\"></span> Maximale ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>eve<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belasting<span class=\"_ _0\"></span>latent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es 22.432<span class=\"_ _b\"></span> - - - - 22.432<span class=\"_ _b\"></span> Uitgedrukte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>actieve<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belasting<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aten<span class=\"_ _0\"></span>ties 1.726<span class=\"_ _b\"></span> - - - - 1.726<span class=\"_ _0\"></span> Niet-uitgedruk<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieve<span class=\"_ _0\"></span> belastingla<span class=\"_ _b\"></span>tenties 20.706<span class=\"_ _b\"></span> - - - - 20.706<span class=\"_ _b\"></span> Er zijn geen ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iezen die s<span class=\"_ _b\"></span>lechts voor een<span class=\"_ _0\"></span> beperkte pe<span class=\"_ _0\"></span>riode kunnen worden<span class=\"_ _b\"></span> overgedragen, waa<span class=\"_ _b\"></span>rna ze onher<span class=\"_ _0\"></span>roepelijk<span class=\"_ _b\"></span> als verloren<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dienen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den bescho<span class=\"_ _0\"></span>uwd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>indien ze<span class=\"_ _b\"></span> niet w<span class=\"_ _1\"></span>orden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>br<span class=\"_ _1\"></span>uikt<span class=\"ff3\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__70": {
   "value": "10.2 Actieve en<span class=\"_ _b\"></span> p<span class=\"_ _1\"></span>assieve<span class=\"_ _b\"></span> belastingla<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>enties<span class=\"_ _b\"></span> De <span class=\"_ _16\"> </span>passieve<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingla<span class=\"_ _b\"></span>tenti<span class=\"_ _1\"></span>es <span class=\"_ _16\"></span>v<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oeien<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eg<span class=\"_ _0\"></span>raal <span class=\"_ _16\"></span>voo<span class=\"_ _0\"></span>rt <span class=\"_ _16\"> </span>uit <span class=\"_ _16\"></span>Accentis<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gevormd<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>door<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>(<span class=\"_ _1\"></span>1)<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>het <span class=\"_ _16\"> </span>netto <span class=\"_ _14\"></span>tij<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke verschil tussen <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>boekwaa<span class=\"_ _b\"></span>rde <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>vastgoed<span class=\"_ _0\"></span>beleggingen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>2)<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>eventuele <span class=\"_ _1\"></span>erkenning<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van fiscaal compens<span class=\"_ _b\"></span>eerbaar ver<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ies. Actieve <span class=\"_ _16\"> </span>belastinglatent<span class=\"_ _0\"></span>ies <span class=\"_ _15\"> </span>worden <span class=\"_ _16\"> </span>gevormd<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>door <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>erkenn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _15\"> </span>van<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>een <span class=\"_ _10\"> </span>(gedeelt<span class=\"ls5\">el</span>ijke<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>ecupe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>atie <span class=\"_ _15\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>het <span class=\"_ _15\"> </span>fiscaal<span class=\"_ _b\"></span> compensee<span class=\"_ _0\"></span>rbaar <span class=\"_ _1c\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>lies. <span class=\"_ _1c\"> </span>Sinds<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>2021 <span class=\"_ _1c\"> </span>wo<span class=\"_ _b\"></span>rdt <span class=\"_ _1c\"> </span>er <span class=\"_ _1c\"> </span>niet<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>l<span class=\"_ _1\"></span>ange<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>een <span class=\"_ _1c\"> </span>(gedee<span class=\"_ _b\"></span>ltelijke)<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>recupe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>atie<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>van <span class=\"_ _1c\"> </span>het <span class=\"_ _18\"> </span>f<span class=\"_ _1\"></span>iscaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> compensee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>baa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> verlies in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Iep Inves<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kend. in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Bestaande <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ijdeli<span class=\"_ _0\"></span>jke versch<span class=\"_ _0\"></span>illen:      Op vas<span class=\"_ _0\"></span>tgoedbelegg<span class=\"_ _b\"></span>ingen en activa 42.094<span class=\"_ _b\"></span> 47.846<span class=\"_ _b\"></span>      Op financ<span class=\"_ _b\"></span>i\u00ebl<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leases -15.484 -17.061 Netto tijdel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jke ver<span class=\"_ _0\"></span>schillen 26.210<span class=\"_ _b\"></span> 30.785<span class=\"_ _b\"></span> Passieve belas<span class=\"_ _b\"></span>tinglaten<span class=\"_ _0\"></span>ties op tijde<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>jke versch<span class=\"_ _b\"></span>illen<span class=\"_ _1\"></span> -6.968 -8.020 Erkende ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieve<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>belastingla<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>enties op <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscaa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>draagba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e verliez<span class=\"_ _b\"></span>en 1.726<span class=\"_ _0\"></span> 3.101<span class=\"_ _b\"></span> Netto laten<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e belas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingver<span class=\"_ _b\"></span>pl<span class=\"_ _1\"></span>icht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen -5.242 -4.919 Actieve belas<span class=\"_ _0\"></span>tingla<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>enties<span class=\"ff2\"> </span>- - Passieve belas<span class=\"_ _b\"></span>tinglaten<span class=\"_ _0\"></span>ties<span class=\"ff2\"> </span>-5.242<span class=\"ff2\"> </span>-4.919<span class=\"ff2\"> </span>Wijziging<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>netto<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>latente be<span class=\"_ _0\"></span>lastingverpl<span class=\"_ _b\"></span>ichtingen -<span class=\"ls5\">323</span> 9.936<span class=\"_ _b\"></span><span class=\"ff2\"> </span>Geboekt v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atenreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng -<span class=\"ls5\">323</span> -1.749 Deconsolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e-impac<span class=\"_ _b\"></span>t - 11.685<span class=\"_ _b\"></span> 10.3 Fiscale ve<span class=\"_ _b\"></span>rliezen",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__72": {
   "value": "11. Resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat per aande<span class=\"_ _b\"></span>el in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Aantal aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>einde boek<span class=\"_ _b\"></span>jaar 9.170.939<span class=\"_ _b\"></span> 9.170.939<span class=\"_ _0\"></span> Gewogen ge<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>al aand<span class=\"_ _0\"></span>elen <span class=\"_ _1\"></span><span class=\"ff6\">\u2013<span class=\"_ _0\"></span><span class=\"ff2\"> gewoon<span class=\"_ _b\"></span> </span></span>8.806.787<span class=\"_ _b\"></span> 8.806.787<span class=\"_ _0\"></span> Gewogen ge<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>al aand<span class=\"_ _0\"></span>elen <span class=\"_ _1\"></span><span class=\"ff6\">\u2013<span class=\"_ _0\"></span><span class=\"ff2\"> verwate<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d </span></span>8.806.787<span class=\"_ _b\"></span> 8.806.787<span class=\"_ _0\"></span> Geconsolidee<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>ne<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>toresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat <span class=\"ff6\">\u2013</span> deel van de<span class=\"_ _b\"></span> groep<span class=\"ff3 fc1\"> </span>-2.021<span class=\"ff3 fc1\"> </span>10.816<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>Resultaa<span class=\"_ _0\"></span>t per aandee<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span><span class=\"ff6\">\u2013</span> deel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>groep<span class=\"_ _0\"></span> <span class=\"fs3\">(in <span class=\"_ _1\"></span>EUR)</span> -0,23 1,23 Resultaa<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>gewogen <span class=\"_ _10\"> </span>gemidde<span class=\"_ _b\"></span>ld <span class=\"_ _11\"> </span>aan<span class=\"_ _b\"></span>tal<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_\"> </span><span class=\"ff6\">\u2013<span class=\"_ _b\"></span><span class=\"ff2\"> <span class=\"_ _11\"> </span>dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _11\"> </span>groep <span class=\"_ _10\"> </span><span class=\"ff6\">\u2013</span> </span></span>-0,<span class=\"ls5\">23</span> 1,23 gewoon &amp;<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verwate<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span><span class=\"fs3\">(in EU<span class=\"_ _1\"></span>R)</span> Het r<span class=\"_ _1\"></span>esul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l wor<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>berekend<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>netto<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>nst, toewijsbaa<span class=\"_ _0\"></span>r aan <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>houders<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>delen door het aantal <span class=\"_ _14\"></span>uitstaande <span class=\"_ _16\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>einde <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>minus <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>aantal <span class=\"_ _14\"></span>ei<span class=\"_ _1\"></span>gen <span class=\"_ _14\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>einde <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>he<span class=\"_ _0\"></span>t boekjaar. De <span class=\"_ _12\"> </span>winst <span class=\"_ _12\"> </span>per <span class=\"_ _13\"> </span>gewoge<span class=\"_ _b\"></span>n <span class=\"_ _13\"> </span>gem<span class=\"_ _0\"></span>iddeld <span class=\"_ _12\"> </span>aantal <span class=\"_ _12\"> </span>aandelen <span class=\"_ _12\"> </span>wordt <span class=\"_ _12\"> </span>ber<span class=\"_ _b\"></span>ekend <span class=\"_ _12\"> </span>door <span class=\"_ _13\"> </span>de <span class=\"_ _12\"> </span>nettowins<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>toewijsbaa<span class=\"_ _b\"></span>r <span class=\"_ _13\"> </span>aan <span class=\"_ _12\"> </span>de aandeelho<span class=\"_ _0\"></span>uders, <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>delen <span class=\"_ _b\"></span>door<span class=\"_ _0\"></span> het<span class=\"_ _b\"></span> ge<span class=\"_ _b\"></span>wogen <span class=\"_ _b\"></span>gemiddelde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aantal<span class=\"_ _b\"></span> uitst<span class=\"_ _b\"></span>aande aand<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> in<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> loop <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het bo<span class=\"_ _b\"></span>ekjaar <span class=\"_ _b\"></span>minus<span class=\"_ _b\"></span> het <span class=\"_ _1\"></span>aantal eigen aandelen op het <span class=\"_ _1\"></span>einde van het <span class=\"_ _1\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. De <span class=\"_ _1\"></span>verwaterde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per aandee<span class=\"_ _0\"></span>l wor<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bereken<span class=\"_ _0\"></span>d <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>basis<span class=\"_ _b\"></span> van <span class=\"_ _11\"> </span>het <span class=\"_ _11\"> </span>ge<span class=\"_ _b\"></span>wogen <span class=\"_\"> </span>g<span class=\"_ _b\"></span>emiddeld <span class=\"_ _10\"> </span>aantal<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>uitstaande <span class=\"_ _10\"> </span>aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en, <span class=\"_ _10\"> </span>waarbij <span class=\"_ _11\"> </span>ook <span class=\"_ _10\"> </span>rekening<span class=\"_ _b\"></span> <span class=\"_\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _11\"> </span>g<span class=\"_ _1\"></span><span class=\"ls5\">ehouden <span class=\"_ _11\"> </span>met <span class=\"_ _11\"> </span>uitstaande </span>inschrijvings<span class=\"_ _b\"></span>rechten waarvoor de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iddelde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aandelenko<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s van h<span class=\"_ _b\"></span>et j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r hoger was dan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de uitoe<span class=\"_ _b\"></span>fenprijs. De <span class=\"_ _e\"></span>raad <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>bestuur<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>Iep <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>nvest<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>nv <span class=\"_ _e\"></span>heeft <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>30 <span class=\"_ _e\"></span>november<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>2021 <span class=\"_ _e\"></span>beslo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>tot <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>uitke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>bru<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>-int<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>im-dividend over <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>boekjaa<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>2021 van <span class=\"_ _1\"></span>2,00 EUR <span class=\"_ _1\"></span>pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Op <span class=\"_ _1\"></span>de j<span class=\"_ _1\"></span>aarli<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>kse al<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ene vergader<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>bru<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>-jaardividend ove<span class=\"_ _b\"></span>r het boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aar 2021<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2,00 EU<span class=\"_ _b\"></span>R <span class=\"_ _1\"></span>pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> aandee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> goe<span class=\"_ _0\"></span>dgekeu<span class=\"_ _0\"></span>rd.<span class=\"_ _1\"></span> De <span class=\"_ _e\"></span>raad <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>bestuur <span class=\"_ _e\"></span>van I<span class=\"_ _1\"></span>ep <span class=\"_ _1\"></span>Invest <span class=\"_ _e\"></span>nv<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>heef<span class=\"_ _0\"></span>t <span class=\"_ _e\"></span>op <span class=\"_ _14\"></span><span class=\"ls5\">22</span> <span class=\"_ _1\"></span>september <span class=\"_ _1\"></span><span class=\"ls5\">202</span>2 <span class=\"_ _1\"></span>besloten <span class=\"_ _1\"></span>tot <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>uitkering <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>een <span class=\"_ _1\"></span>bruto-interim<span class=\"_ _b\"></span>-dividend over <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>van 5,00 <span class=\"_ _1\"></span>EUR per <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l. <span class=\"_ _1\"></span>De raad van <span class=\"_ _1\"></span>bestuur is <span class=\"_ _1\"></span>tot <span class=\"_ _1\"></span>dit<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>beslui<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>geko<span class=\"_ _0\"></span>men <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>bas<span class=\"_ _b\"></span>is van de <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ussen<span class=\"_ _b\"></span>tijdse resultaten van de <span class=\"_ _1\"></span>vennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap op <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>augustus <span class=\"ls5\">202</span>2 <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>na kennis<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>te hebben <span class=\"_ _1\"></span>geno<span class=\"_ _b\"></span>men <span class=\"_ _1\"></span>van het beoordelingsve<span class=\"_ _b\"></span>rslag van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>com<span class=\"_ _0\"></span>missaris. De raad van bes<span class=\"_ _0\"></span>tuur zal aan de algemene<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>stellen o<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> over het boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 202<span class=\"_ _1\"></span>2 een bru<span class=\"_ _0\"></span>to-jaardividend<span class=\"_ _b\"></span> vast <span class=\"_ _1\"></span>te stellen van <span class=\"_ _1\"></span>5,00 EUR <span class=\"_ _1\"></span>per aandee<span class=\"_ _0\"></span>l. <span class=\"_ _1\"></span>Indien het interim-divide<span class=\"_ _b\"></span>nd <span class=\"_ _1\"></span>het <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>te boven <span class=\"_ _1\"></span>zou gaan van <span class=\"_ _1\"></span>het door <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> gewone <span class=\"_ _e\"></span>algemene <span class=\"_ _e\"></span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>aandee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>houders <span class=\"_ _e\"></span>vas<span class=\"_ _0\"></span>tgestel<span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>jaardividend, <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ordt <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>m<span class=\"_ _1\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dere <span class=\"_ _14\"></span>beschou<span class=\"_ _b\"></span>wd <span class=\"_ _14\"></span>als<span class=\"_ _0\"></span> een voorschot<span class=\"_ _b\"></span> op <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> volgen<span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>vidend.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__71": {
   "value": "11. Resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat per aande<span class=\"_ _b\"></span>el in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Aantal aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>einde boek<span class=\"_ _b\"></span>jaar 9.170.939<span class=\"_ _b\"></span> 9.170.939<span class=\"_ _0\"></span> Gewogen ge<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>al aand<span class=\"_ _0\"></span>elen <span class=\"_ _1\"></span><span class=\"ff6\">\u2013<span class=\"_ _0\"></span><span class=\"ff2\"> gewoon<span class=\"_ _b\"></span> </span></span>8.806.787<span class=\"_ _b\"></span> 8.806.787<span class=\"_ _0\"></span> Gewogen ge<span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>ld <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>al aand<span class=\"_ _0\"></span>elen <span class=\"_ _1\"></span><span class=\"ff6\">\u2013<span class=\"_ _0\"></span><span class=\"ff2\"> verwate<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d </span></span>8.806.787<span class=\"_ _b\"></span> 8.806.787<span class=\"_ _0\"></span> Geconsolidee<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>ne<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>toresul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat <span class=\"ff6\">\u2013</span> deel van de<span class=\"_ _b\"></span> groep<span class=\"ff3 fc1\"> </span>-2.021<span class=\"ff3 fc1\"> </span>10.816<span class=\"_ _b\"></span><span class=\"ff3 fc1\"> </span>Resultaa<span class=\"_ _0\"></span>t per aandee<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span><span class=\"ff6\">\u2013</span> deel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>groep<span class=\"_ _0\"></span> <span class=\"fs3\">(in <span class=\"_ _1\"></span>EUR)</span> -0,23 1,23 Resultaa<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>gewogen <span class=\"_ _10\"> </span>gemidde<span class=\"_ _b\"></span>ld <span class=\"_ _11\"> </span>aan<span class=\"_ _b\"></span>tal<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_\"> </span><span class=\"ff6\">\u2013<span class=\"_ _b\"></span><span class=\"ff2\"> <span class=\"_ _11\"> </span>dee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _11\"> </span>groep <span class=\"_ _10\"> </span><span class=\"ff6\">\u2013</span> </span></span>-0,<span class=\"ls5\">23</span> 1,23 gewoon &amp;<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verwate<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span><span class=\"fs3\">(in EU<span class=\"_ _1\"></span>R)</span> Het r<span class=\"_ _1\"></span>esul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l wor<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>berekend<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>netto<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>nst, toewijsbaa<span class=\"_ _0\"></span>r aan <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>aandee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>houders<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>delen door het aantal <span class=\"_ _14\"></span>uitstaande <span class=\"_ _16\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>einde <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>minus <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>aantal <span class=\"_ _14\"></span>ei<span class=\"_ _1\"></span>gen <span class=\"_ _14\"></span>aande<span class=\"_ _b\"></span>len <span class=\"_ _16\"> </span>op <span class=\"_ _16\"></span>het <span class=\"_ _14\"></span>einde <span class=\"_ _14\"></span>van <span class=\"_ _16\"></span>he<span class=\"_ _0\"></span>t boekjaar. De <span class=\"_ _12\"> </span>winst <span class=\"_ _12\"> </span>per <span class=\"_ _13\"> </span>gewoge<span class=\"_ _b\"></span>n <span class=\"_ _13\"> </span>gem<span class=\"_ _0\"></span>iddeld <span class=\"_ _12\"> </span>aantal <span class=\"_ _12\"> </span>aandelen <span class=\"_ _12\"> </span>wordt <span class=\"_ _12\"> </span>ber<span class=\"_ _b\"></span>ekend <span class=\"_ _12\"> </span>door <span class=\"_ _13\"> </span>de <span class=\"_ _12\"> </span>nettowins<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>toewijsbaa<span class=\"_ _b\"></span>r <span class=\"_ _13\"> </span>aan <span class=\"_ _12\"> </span>de aandeelho<span class=\"_ _0\"></span>uders, <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>delen <span class=\"_ _b\"></span>door<span class=\"_ _0\"></span> het<span class=\"_ _b\"></span> ge<span class=\"_ _b\"></span>wogen <span class=\"_ _b\"></span>gemiddelde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aantal<span class=\"_ _b\"></span> uitst<span class=\"_ _b\"></span>aande aand<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> in<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> loop <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>het bo<span class=\"_ _b\"></span>ekjaar <span class=\"_ _b\"></span>minus<span class=\"_ _b\"></span> het <span class=\"_ _1\"></span>aantal eigen aandelen op het <span class=\"_ _1\"></span>einde van het <span class=\"_ _1\"></span>boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. De <span class=\"_ _1\"></span>verwaterde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wi<span class=\"_ _1\"></span>ns<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per aandee<span class=\"_ _0\"></span>l wor<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bereken<span class=\"_ _0\"></span>d <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>basis<span class=\"_ _b\"></span> van <span class=\"_ _11\"> </span>het <span class=\"_ _11\"> </span>ge<span class=\"_ _b\"></span>wogen <span class=\"_\"> </span>g<span class=\"_ _b\"></span>emiddeld <span class=\"_ _10\"> </span>aantal<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>uitstaande <span class=\"_ _10\"> </span>aande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en, <span class=\"_ _10\"> </span>waarbij <span class=\"_ _11\"> </span>ook <span class=\"_ _10\"> </span>rekening<span class=\"_ _b\"></span> <span class=\"_\"> </span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt <span class=\"_ _11\"> </span>g<span class=\"_ _1\"></span><span class=\"ls5\">ehouden <span class=\"_ _11\"> </span>met <span class=\"_ _11\"> </span>uitstaande </span>inschrijvings<span class=\"_ _b\"></span>rechten waarvoor de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iddelde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aandelenko<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s van h<span class=\"_ _b\"></span>et j<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r hoger was dan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de uitoe<span class=\"_ _b\"></span>fenprijs.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__73": {
   "value": "2",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "s8_notes__6__73": {
   "value": "5",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "s8_notes__6__76-1": {
   "value": "12<span class=\"ls3\">. </span>Vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbe<span class=\"_ _b\"></span>leggingen en ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iva bes<span class=\"_ _b\"></span>temd voor verkoop<span class=\"_ _b\"></span> De<span class=\"ls0\"> vastgoedbe<span class=\"_ _b\"></span>leggingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en de activa<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>beste<span class=\"_ _0\"></span>md voor ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop v<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oeien<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>integraal voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span><span class=\"ls6\">t </span>ui<span class=\"_ _1\"></span>t Accent<span class=\"_ _b\"></span>is.  </span>De mutaties<span class=\"_ _0\"></span> in de vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbelegg<span class=\"_ _b\"></span>ingen blijken ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> onde<span class=\"_ _0\"></span>rstaande<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tabel:<span class=\"fsa\"> </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Openingsba<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ans 46.280<span class=\"_ _b\"></span> 136.783<span class=\"_ _b\"></span> Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>consolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ek<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing - -83.413 Overboeking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van/naa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> activa beste<span class=\"_ _b\"></span>md voor de ve<span class=\"_ _b\"></span>rkoop -3.850 -5.240 Desinveste<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vastgoed<span class=\"_ _b\"></span> - -<span class=\"ls5\">965</span> Investeringen aan<span class=\"_ _b\"></span>kopen vastgoe<span class=\"_ _b\"></span>d - - Investeringen <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>enovat<span class=\"_ _b\"></span>ies/bouw vastgoed<span class=\"_ _0\"></span> 839<span class=\"ls0\"> </span>768<span class=\"ls0\"> </span>Resultaa<span class=\"_ _0\"></span>t uit rea<span class=\"_ _0\"></span>lisatie v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atenreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng - 35<span class=\"ls0\"> </span>Re\u00eblewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deaanpas<span class=\"_ _b\"></span>sing <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aten<span class=\"_ _0\"></span>rekening -1.169 -1.688 Slotbalans<span class=\"_ _b\"></span> 42.100<span class=\"_ _b\"></span> 46.280<span class=\"_ _b\"></span> De mutaties<span class=\"_ _0\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vastgoedbelegg<span class=\"_ _b\"></span>ingen bestemd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor verkoop<span class=\"_ _b\"></span> blijke<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>uit onde<span class=\"_ _b\"></span>rst<span class=\"_ _1\"></span>aande <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>abel<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span><span class=\"fsa\"> </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Openingsba<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ans 5.240<span class=\"_ _b\"></span> - Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>consolida<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ek<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing - - Overboeking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van/naa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> activa beste<span class=\"_ _b\"></span>md voor de ve<span class=\"_ _b\"></span>rkoop 3.850<span class=\"_ _b\"></span> 5.240<span class=\"_ _b\"></span> Desinveste<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen -5.110 - Resultaa<span class=\"_ _0\"></span>t uit rea<span class=\"_ _0\"></span>lisatie v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atenreken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng -<span class=\"ls5\">130</span> - Slotbalans<span class=\"_ _b\"></span> 3.<span class=\"ls5\">850</span> 5.240<span class=\"_ _b\"></span> De re\u00eble wa<span class=\"_ _0\"></span>arde van<span class=\"_ _0\"></span> de vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbe<span class=\"_ _b\"></span>leggingen op<span class=\"_ _0\"></span> jaareinde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>evolue<span class=\"_ _b\"></span>erde als volgt: in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Belgi\u00eb 40.440<span class=\"_ _b\"></span> 45.680<span class=\"_ _b\"></span> Duitsland<span class=\"_ _b\"></span> 5.510<span class=\"_ _b\"></span> 5.840<span class=\"_ _b\"></span> Totaal vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbe<span class=\"_ _b\"></span>leggi<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>gen  45.950<span class=\"_ _b\"></span> 51.520<span class=\"_ _b\"></span> 12.1 Waarde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing De <span class=\"_ _14\"></span>waardering <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>vastgoedpo<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>feuille <span class=\"_ _14\"></span>gebeurt<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>aan <span class=\"_ _14\"></span>re\u00eble <span class=\"_ _14\"></span>waarde <span class=\"_ _14\"></span>zoals <span class=\"_ _14\"></span>bepaald <span class=\"_ _14\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _14\"></span>IFRS <span class=\"_ _14\"></span>13, <span class=\"_ _14\"></span>gebaseerd <span class=\"_ _14\"></span>op vergelijkingen <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>kapitalisatie<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>huurwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. <span class=\"_ _14\"></span>Een <span class=\"_ _14\"></span>waarde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _14\"></span>is <span class=\"_ _16\"></span>immers <span class=\"_ _14\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span><span class=\"ff6\">m<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>mentopna<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>e <span class=\"_ _14\"></span>die <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>\u2018actuele </span>waarde\u2019 dient<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te reflecte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en en waarvoo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>steeds een pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iodiek<span class=\"_ _0\"></span>e toet<span class=\"_ _b\"></span>sing wor<span class=\"_ _1\"></span>dt u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tgevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d.<span class=\"_ _e\"></span><span class=\"ff2\"> Eind 2022 werkte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Accent<span class=\"_ _0\"></span>is </span>voor <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>zijn <span class=\"_ _1\"></span>portefeui<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>met <span class=\"_ _14\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span>ona<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>hankelijke<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>des<span class=\"_ _b\"></span>kundige <span class=\"_ _e\"></span>Ceusters, <span class=\"_ _1\"></span>die i<span class=\"_ _1\"></span>nstaat <span class=\"_ _1\"></span>voor<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>waarde<span class=\"_ _0\"></span>ring van het vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goed aangeh<span class=\"_ _b\"></span>ouden in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Belgi\u00eb <span class=\"ls5\">en</span> Duitsland<span class=\"_ _b\"></span>. De <span class=\"ff8\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> va<span class=\"_ _b\"></span>n de va<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedpor<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>efeuille<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> zoals <span class=\"_ _b\"></span>bepaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d doo<span class=\"_ _0\"></span>r de d<span class=\"_ _b\"></span>eskund<span class=\"_ _0\"></span>igen, we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d nie<span class=\"_ _b\"></span>t aangepas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r redenen v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> </span></span>financi\u00eble <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>apporte<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng. Waarderingsbas<span class=\"_ _b\"></span>is  (Bron<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> Ceuster<span class=\"_ _b\"></span>s) De vastgoedpo<span class=\"_ _b\"></span>rtefeuille van<span class=\"_ _b\"></span> Accentis <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>dt<span class=\"_ _b\"></span> gewaardeerd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span><span class=\"ff8\">fair v<span class=\"_ _b\"></span>alue<span class=\"ff2\"> of re\u00eb<span class=\"_ _0\"></span>le waarde<span class=\"_ _b\"></span>, zoals<span class=\"_ _0\"></span> bepaald<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>door <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>FRS <span class=\"ls5\">13.</span> </span></span>De <span class=\"_ _1\"></span>re\u00eble waarde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>is het bedrag <span class=\"_ _1\"></span>op datum van <span class=\"_ _1\"></span>taxatie<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> waarvoor <span class=\"_ _1\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>acti<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>f <span class=\"_ _1\"></span>kan worden verhandeld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplichting<span class=\"_ _b\"></span> kan worden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>overged<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tussen goed<span class=\"_ _b\"></span> ge\u00efnformeerde,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onafhanke<span class=\"_ _b\"></span>lijke en niet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onder dwang<span class=\"_ _b\"></span> handelende<span class=\"_ _b\"></span> partijen. Bij het bepa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de re\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de dient<span class=\"_ _b\"></span> er met het vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>gende <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eke<span class=\"_ _b\"></span>ning gehouden te <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span>:<span class=\"_ _e\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Een duide<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke bepal<span class=\"_ _b\"></span>ing van het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>actief of de<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichting<span class=\"_ _b\"></span> di<span class=\"_ _1\"></span>e he<span class=\"_ _0\"></span>t voor<span class=\"_ _b\"></span>wer<span class=\"_ _1\"></span>p uit<span class=\"_ _0\"></span>maakt van de<span class=\"_ _b\"></span> waardebe<span class=\"_ _1\"></span>paling<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e van toep<span class=\"_ _0\"></span>assing<span class=\"_ _b\"></span> zij<span class=\"_ _1\"></span>nde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebru<span class=\"_ _0\"></span>ikelijke <span class=\"_ _0\"></span>waarde<span class=\"_ _0\"></span>ringsve<span class=\"_ _0\"></span>ronderstel<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>inge<span class=\"_ _b\"></span>n<span class=\"_ _e\"></span> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e markt waa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> of de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ng no<span class=\"_ _b\"></span>rmaal verhandeld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>wo<span class=\"_ _0\"></span>rdt </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gebruikte <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>aangepas<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>waarderings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>echnieken<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waarbij rekening <span class=\"_ _1\"></span>wordt <span class=\"_ _1\"></span>gehouden met <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>beschikbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heid </span></span>van data d<span class=\"_ _0\"></span>ie door ma<span class=\"_ _b\"></span>rktpartijen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zou worden geb<span class=\"_ _b\"></span>ruikt bij<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het bepa<span class=\"_ _0\"></span>len van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de prijs voo<span class=\"_ _b\"></span>r het actie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> of de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>verplicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">D<span class=\"_ _1\"></span>e catego<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ie van de<span class=\"_ _b\"></span> gebruikte data<span class=\"_ _b\"></span> binnen de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eblewaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deh<span class=\"_ _0\"></span>i\u00ebrarchie<span class=\"_ _b\"></span>;<span class=\"_ _1\"></span> deze worden<span class=\"_ _b\"></span> als volg<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> omschreven<span class=\"_ _0\"></span>:<span class=\"_ _1\"></span> </span></span>Niveau/Leve<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>  Level <span class=\"_ _14\"></span>1 <span class=\"_ _14\"></span>data <span class=\"_ _14\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gepubliceerde<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>of <span class=\"_ _14\"></span>gekende<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>prijzen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _14\"></span>iden<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ieke<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>activa <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>verplich<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>in <span class=\"_ _14\"></span>een <span class=\"_ _14\"></span>actieve<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>markt<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>die beschikba<span class=\"_ _b\"></span>ar<span class=\"_ _1\"></span> zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op da<span class=\"_ _0\"></span>tum van de <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>aardebepa<span class=\"_ _b\"></span>ling. [IFRS 13<span class=\"_ _b\"></span>:76]<span class=\"_ _1\"></span> Een gepubl<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ceerde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijs in een<span class=\"_ _b\"></span> actieve <span class=\"_ _0\"></span>markt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>is de<span class=\"_ _b\"></span> m<span class=\"_ _1\"></span>eest<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>trouwba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e bas<span class=\"_ _b\"></span>is <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r het<span class=\"_ _1\"></span> bepalen van<span class=\"_ _b\"></span> de re\u00eble waa<span class=\"_ _b\"></span>rde en kan gebruik<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> worden<span class=\"_ _b\"></span> bij de waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering zonde<span class=\"_ _b\"></span>r verdere aanp<span class=\"_ _0\"></span>assinge<span class=\"_ _b\"></span>n. [IFRS 13:77] Niveau/Leve<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>  Level 2 <span class=\"_ _1\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a zijn<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>andere<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>\u2018level<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>1\u2019 <span class=\"_ _1\"></span>gepub<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>cee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>of geken<span class=\"_ _b\"></span>de <span class=\"_ _1\"></span>marktprijzen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>die direct<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of indirect vastgesteld<span class=\"_ _b\"></span> kunnen<span class=\"_ _0\"></span> worden op da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um van de<span class=\"_ _b\"></span> waardering.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>[IFR<span class=\"_ _b\"></span>S <span class=\"_ _1\"></span>13<span class=\"_ _0\"></span>:81] In <span class=\"_ _1\"></span>deze <span class=\"_ _1\"></span>catego<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>vallen volgend<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>data: gepubliceerde data voor <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>gelijkbare<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>activa <span class=\"_ _1\"></span>of verplichtingen in een <span class=\"_ _1\"></span>actieve markt, inte<span class=\"_ _0\"></span>restvoe<span class=\"_ _0\"></span>ten, yie<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ds en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>andere<span class=\"_ _0\"></span> gecorrelee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a die doo<span class=\"_ _b\"></span>r marktobse<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vatie bev<span class=\"_ _0\"></span>esti<span class=\"_ _1\"></span>gd kan wo<span class=\"_ _b\"></span>rden. Niveau/Leve<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>  Level 3 da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>niet-vaststelba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>a voo<span class=\"_ _0\"></span>r activa<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>of verp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span>. [IFRS 13:86] Deze <span class=\"_ _1\"></span>categorie <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>wordt <span class=\"_ _1\"></span>gebruik<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>indien <span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>geen <span class=\"_ _1\"></span>gepublicee<span class=\"_ _b\"></span>rde <span class=\"_ _e\"></span>of <span class=\"_ _1\"></span>gekende<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>voorhanden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>is <span class=\"_ _1\"></span>of <span class=\"_ _e\"></span>bij <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>niet<span class=\"_ _b\"></span> actieve mark<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de beschouwde<span class=\"_ _b\"></span> activa of<span class=\"_ _0\"></span> verplich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>datum van <span class=\"_ _b\"></span>waardering. Bij h<span class=\"_ _0\"></span>et <span class=\"_ _b\"></span>gebruik va<span class=\"_ _b\"></span>n nie<span class=\"_ _b\"></span>t-vaststelbare<span class=\"_ _0\"></span> da<span class=\"_ _b\"></span>ta <span class=\"_ _0\"></span>wordt e<span class=\"_ _b\"></span>r u<span class=\"_ _b\"></span>itgegaan va<span class=\"_ _b\"></span>n de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>best besch<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>kba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inf<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>rmatie, wa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onder <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>orma<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie m.b.t de eigen activa en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>plicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen en veronde<span class=\"_ _b\"></span>rst<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>lingen van <span class=\"_ _b\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>partijen <span class=\"_ _1\"></span>die beschikbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> zijn op datum van de waardebepal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng. Voor zover beschikbaa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>wordt steeds<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>ch<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>onolog<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sche voorkeu<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>gegeven<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>L1&gt;L2&gt;L3<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>data/para<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>eters.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Binne<span class=\"_ _b\"></span>n de Accentis-po<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>efeuil<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e worden<span class=\"_ _b\"></span> op heden<span class=\"_ _0\"></span> voor alle pand<span class=\"_ _b\"></span>en L3 pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>amete<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s gehan<span class=\"_ _b\"></span>teer<span class=\"_ _1\"></span>d. Voor <span class=\"_ _b\"></span>het bep<span class=\"_ _b\"></span>alen <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>waarde <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>inves<span class=\"_ _b\"></span>teringsgebouwen, <span class=\"_ _9\"></span>wordt <span class=\"_ _b\"></span>gebruik <span class=\"_ _b\"></span>ge<span class=\"_ _0\"></span>maakt <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>waarde<span class=\"_ _0\"></span>ringstechn<span class=\"_ _0\"></span>iek door <span class=\"_ _b\"></span>kapita<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>isatie <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> h<span class=\"_ _b\"></span>uurinkomsten.<span class=\"_ _b\"></span> D<span class=\"_ _b\"></span>it <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>een<span class=\"_ _b\"></span> alge<span class=\"_ _b\"></span>meen <span class=\"_ _b\"></span>aanvaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>techniek <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span>ie <span class=\"_ _b\"></span>wordt <span class=\"_ _b\"></span>gebruik<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>bij <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> wa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>debepaling<span class=\"_ _b\"></span> van verhuurd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vastgoed<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rbij <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurinko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>sten gek<span class=\"_ _b\"></span>apitaliseerd worden aan<span class=\"_ _b\"></span> een mark<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>confo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>m rende<span class=\"_ _0\"></span>ment <span class=\"_ _1\"></span>(BAR of<span class=\"_ _b\"></span> Brutoaanvangs<span class=\"_ _b\"></span>rendement), wat <span class=\"_ _1\"></span>reken<span class=\"_ _0\"></span>ing <span class=\"_ _1\"></span>houdt<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>met <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>ligging,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de geschiktheid van het vastgoed <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zijn functie en de kwaliteit<span class=\"_ _b\"></span> van de gebouwe<span class=\"_ _0\"></span>n op<span class=\"_ _0\"></span> datum van<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>axa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie<span class=\"ls3\">. </span> Vervolgens<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>wordt <span class=\"_ _16\"></span>de <span class=\"_ _14\"></span>resulterende<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>kap<span class=\"_ _0\"></span>itaalwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gecorrigee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"></span>v<span class=\"_ _b\"></span>oor <span class=\"_ _15\"> </span>leegstand<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _16\"></span>da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>um <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>axatie,<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>contractuee<span class=\"_ _b\"></span>l bepaalde <span class=\"_ _e\"></span>huurreduct<span class=\"_ _b\"></span>ies, <span class=\"_ _14\"></span>ni<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t-<span class=\"_ _1\"></span>recupereerba<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>kosten <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>onde<span class=\"_ _b\"></span>r-<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>of <span class=\"_ _e\"></span>oververhuringen <span class=\"_ _1\"></span>t.<span class=\"_ _1\"></span>o.v. <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>huur. <span class=\"_ _e\"></span>De <span class=\"_ _14\"></span>uitko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>st van <span class=\"_ _1\"></span>deze <span class=\"_ _1\"></span>waarder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>zgn.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>investe<span class=\"_ _0\"></span>rings<span class=\"_ _1\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Om <span class=\"_ _1\"></span>tot <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>re\u00eble waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>komen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wordt<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>investe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingswa<span class=\"_ _0\"></span>arde verminderd <span class=\"_ _14\"></span>met <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>ge<span class=\"_ _0\"></span>middelde <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>egist<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>atierech<span class=\"_ _b\"></span>ten <span class=\"_ _15\"> </span>die <span class=\"_ _15\"> </span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Be<span class=\"_ _0\"></span>lgi\u00eb <span class=\"_ _16\"></span>2,5% <span class=\"_ _16\"> </span>(<span class=\"_ _e\"></span><span class=\"ff8\">f<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ir <span class=\"_ _16\"> </span>value<span class=\"ff2\"> <span class=\"_ _15\"> </span>BEAMA<span class=\"_ _0\"></span>) <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>in <span class=\"_ _16\"></span>Duitsland <span class=\"_ _16\"></span>5,0%<span class=\"_ _b\"></span> </span></span>(Baden-W\u00fc<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ttembe<span class=\"_ _0\"></span>rg) bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen. Voor <span class=\"_ _b\"></span>het bep<span class=\"_ _b\"></span>alen<span class=\"_ _b\"></span> van de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e\u00eble<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>waarde <span class=\"_ _0\"></span>van<span class=\"_ _b\"></span> onbebou<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>terreinen,<span class=\"_ _b\"></span> wordt<span class=\"_ _b\"></span> geb<span class=\"_ _0\"></span>ruik <span class=\"_ _b\"></span>gemaakt<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>waarderings<span class=\"_ _0\"></span>techniek<span class=\"_ _b\"></span> door verge<span class=\"_ _b\"></span>lij<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>ing me<span class=\"_ _b\"></span>t recente <span class=\"_ _0\"></span>transac<span class=\"_ _0\"></span>ties <span class=\"_ _b\"></span>van gelijkaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dige <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rreinen<span class=\"_ _b\"></span> met dezel<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>de be<span class=\"_ _0\"></span>stemm<span class=\"_ _b\"></span>ing in deze<span class=\"_ _b\"></span>lfde <span class=\"_ _0\"></span>regio. Di<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> is<span class=\"_ _b\"></span> een <span class=\"_ _16\"></span>algemeen <span class=\"_ _16\"> </span>aanvaa<span class=\"_ _0\"></span>rde <span class=\"_ _15\"> </span>techn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ek <span class=\"_ _16\"></span>die <span class=\"_ _16\"></span>wordt <span class=\"_ _16\"> </span>gebruik<span class=\"_ _0\"></span>t <span class=\"_ _15\"> </span>bij <span class=\"_ _16\"> </span>de <span class=\"_ _15\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>debepaling<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _16\"> </span>onbebouwde <span class=\"_ _16\"></span>niet-veron<span class=\"_ _b\"></span>tr<span class=\"_ _1\"></span>einigde<span class=\"_ _b\"></span> terreinen<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>zonder <span class=\"_ _15\"> </span>bou<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>verp<span class=\"_ _0\"></span>lichting. <span class=\"_ _16\"> </span><span class=\"ff6\">Al<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>efe<span class=\"_ _b\"></span>renti<span class=\"_ _1\"></span>ebas<span class=\"_ _b\"></span>is <span class=\"_ _15\"> </span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>geb<span class=\"_ _b\"></span>ruik <span class=\"_ _15\"> </span>gemaak<span class=\"_ _b\"></span>t <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>\u2018level <span class=\"_ _16\"></span>3\u2019 <span class=\"_ _16\"> </span>data <span class=\"_ _15\"> </span>die,<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>indien <span class=\"_ _16\"></span>nodig, </span>gecorrigeerd<span class=\"_ _b\"></span> w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> specifieke<span class=\"_ _b\"></span> omvang, vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>m en toeg<span class=\"_ _0\"></span>ankel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jkh<span class=\"_ _b\"></span>ei<span class=\"_ _1\"></span>d van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>te waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deren<span class=\"_ _0\"></span> terreinen. De <span class=\"_ _b\"></span>uitkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>deze<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>waardering <span class=\"_ _9\"></span>is d<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>zg. <span class=\"_ _9\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>waa<span class=\"_ _0\"></span>rde, <span class=\"_ _b\"></span>d.w.z. <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>inv<span class=\"_ _0\"></span>esteringswaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>ver<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>t <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uikelijke<span class=\"_ _b\"></span> registratie<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echten <span class=\"_ _16\"> </span>die <span class=\"_ _16\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>Belgi\u00eb <span class=\"_ _16\"> </span>1<span class=\"_ _1\"></span>2% <span class=\"_ _14\"></span>(Vl<span class=\"_ _1\"></span>aande<span class=\"_ _b\"></span>ren) <span class=\"_ _15\"> </span>en <span class=\"_ _16\"> </span>12,5% <span class=\"_ _14\"></span>(Brussel <span class=\"_ _16\"> </span>en <span class=\"_ _14\"></span>Wall<span class=\"_ _1\"></span>oni\u00eb) <span class=\"_ _16\"></span>zijn <span class=\"_ _16\"> </span><span class=\"ls5\">en</span> <span class=\"_ _15\"> </span>5,0%<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>voor <span class=\"_ _16\"> </span>Duitsland (Baden-W\u00fc<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ttembe<span class=\"_ _0\"></span>rg). Door deze<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>marktwaarde <span class=\"_ _0\"></span>te vermee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deren m<span class=\"_ _b\"></span>et<span class=\"_ _1\"></span> de gemiddelde <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>egis<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ratierechten<span class=\"_ _b\"></span> zoals bepaald<span class=\"_ _0\"></span> in de vorige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agraaf, bek<span class=\"_ _b\"></span>omt men de<span class=\"_ _0\"></span> re\u00eble waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de. De taxatie maak<span class=\"_ _b\"></span>t abstractie van <span class=\"_ _b\"></span>mogelijke kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en die gepa<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d gaan<span class=\"_ _0\"></span> met eventue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ontrein<span class=\"_ _0\"></span>iging of ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>wijde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van schade<span class=\"_ _0\"></span>lijke <span class=\"_ _b\"></span>materialen/s<span class=\"_ _b\"></span>toffen. <span class=\"_ _b\"></span>In <span class=\"_ _b\"></span>voorko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>end <span class=\"_ _b\"></span>geval<span class=\"_ _b\"></span> ko<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>hieraan<span class=\"_ _b\"></span> verbond<span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sanering<span class=\"_ _b\"></span> of <span class=\"_ _b\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>wijde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing eventueel in <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>nde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van he<span class=\"_ _b\"></span>t resultaat<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Voor <span class=\"_ _1\"></span>de site <span class=\"_ _1\"></span>Schiltach (Duits<span class=\"_ _b\"></span>land) <span class=\"_ _1\"></span>waar m<span class=\"_ _1\"></span>oge<span class=\"_ _b\"></span>lijke <span class=\"_ _1\"></span>veront<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>einiging of aanwezigheid<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>schadel<span class=\"_ _0\"></span>ijke <span class=\"_ _1\"></span>stof<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>is, i<span class=\"_ _14\"></span>s <span class=\"_ _1\"></span>er op datum van<span class=\"_ _b\"></span> taxa<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e gee<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span> raming <span class=\"_ _b\"></span>van de <span class=\"_ _b\"></span>kosten <span class=\"_ _b\"></span>die ge<span class=\"_ _b\"></span>paard zouden<span class=\"_ _b\"></span> g<span class=\"_ _b\"></span>aan met <span class=\"_ _b\"></span>een po<span class=\"_ _b\"></span>tent<span class=\"_ _1\"></span>i\u00eble <span class=\"_ _b\"></span>sanering <span class=\"_ _0\"></span>van<span class=\"_ _b\"></span> de si<span class=\"_ _b\"></span>te, noch<span class=\"_ _b\"></span> zekerheid o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> beves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iging da<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>de veran<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>woo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>delijkheid<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hie<span class=\"_ _0\"></span>rvoor bij de<span class=\"_ _b\"></span> ei<span class=\"_ _1\"></span>genaa<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>ligt. Toelicht<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng over<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de gebuik<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>hy<span class=\"_ _b\"></span>pot<span class=\"_ _1\"></span>hese<span class=\"_ _b\"></span>n m.b.t. de huurwaar<span class=\"_ _b\"></span>dekapit<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>lisatieme<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>hode (Bron<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> taxatiera<span class=\"_ _b\"></span>pporten <span class=\"_ _b\"></span>C<span class=\"_ _1\"></span>eus<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ers)<span class=\"_ _0\"></span><span class=\"fs1\"> </span>Onderstaande<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>abe<span class=\"_ _b\"></span>l <span class=\"_ _14\"></span>bevat <span class=\"_ _1\"></span>alle <span class=\"_ _e\"></span>vastgoedbe<span class=\"_ _b\"></span>leggingen <span class=\"_ _1\"></span>waarvoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>L3 <span class=\"_ _1\"></span>parameters <span class=\"_ _e\"></span>gehan<span class=\"_ _b\"></span>teerd <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den, <span class=\"_ _1\"></span>met <span class=\"_ _e\"></span>uitzonde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van de onbebo<span class=\"_ _b\"></span>uwde gronden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ojectont<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>kkel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen.  <span class=\"ff2 fs3\">in EUR<span class=\"ff10 fs1\"> </span></span>Industrieel<span class=\"_ _0\"></span> Semi-industr<span class=\"_ _b\"></span>ieel 20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Geschatte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurwaarde<span class=\"_ _b\"></span> BE - 500.900<span class=\"_ _b\"></span> 3.297<span class=\"ls0\">.</span>64<span class=\"_ _1\"></span><span class=\"ls0\">0<span class=\"_ _b\"></span> </span>3.130.990<span class=\"_ _0\"></span> Geschatte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurwaarde<span class=\"_ _b\"></span> DE 697.000<span class=\"_ _b\"></span> 697.000<span class=\"_ _b\"></span> - - Geschatte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurprijs pe<span class=\"_ _b\"></span>r m\u00b2<span class=\"fs6\"> </span>BE  23<span class=\"ls0\"> EUR/m\u00b2<span class=\"_ _0\"></span> </span>26<span class=\"ls0\">-</span>81<span class=\"ls0\"> EUR/m<span class=\"_ _0\"></span>\u00b2 </span>26<span class=\"ls0\">-</span>79<span class=\"ls0\"> EUR/m<span class=\"_ _0\"></span>\u00b2 </span>- (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"_ _1\"></span> (23<span class=\"ls0\"> EUR<span class=\"_ _1\"></span>/m\u00b2)<span class=\"fs1\"> </span></span>(7<span class=\"ls0\">3 EUR<span class=\"_ _1\"></span>/m\u00b2)<span class=\"fs1\"> </span></span>(72<span class=\"ls0\"> EUR<span class=\"_ _1\"></span>/m<span class=\"_ _1\"></span>\u00b2)<span class=\"fs1\"> </span></span>Geschatte<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huurprijs pe<span class=\"_ _b\"></span>r m\u00b2<span class=\"fs6\"> </span>DE  30<span class=\"ls0\"> EUR/m\u00b2 </span>30<span class=\"ls0\"> EUR/m\u00b2 </span>- - (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(30<span class=\"ls0\"> EUR<span class=\"_ _1\"></span>/m\u00b2) </span>(30<span class=\"ls0\"> EUR<span class=\"_ _1\"></span>/m\u00b2)<span class=\"fs1\"> </span></span>Voor <span class=\"_ _1c\"> </span>lopend<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenkomsten<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>geen <span class=\"_ _1c\"> </span>toepas<span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>ng <span class=\"_ _1c\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>frictieleegs<span class=\"_ _0\"></span>tand, aangez<span class=\"_ _0\"></span>ien hern<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>euwingen<span class=\"_ _b\"></span> en n<span class=\"_ _0\"></span>ieu<span class=\"_ _0\"></span>we ove<span class=\"_ _b\"></span>reenkomsten<span class=\"_ _b\"></span> doorgaans<span class=\"_ _b\"></span> binn<span class=\"_ _0\"></span>en d<span class=\"_ _b\"></span>e opzegp<span class=\"_ _0\"></span>eriode <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>lopende <span class=\"_ _10\"> </span>ove<span class=\"_ _0\"></span>reenkomsten<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>worden <span class=\"_ _15\"> </span>afgeslo<span class=\"_ _b\"></span>ten. <span class=\"_ _10\"> </span>Voor lopende <span class=\"_ _29\"> </span>overeenkoms<span class=\"_ _b\"></span>ten <span class=\"_ _12\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>ei<span class=\"_ _1\"></span>ndda<span class=\"_ _b\"></span>tum <span class=\"_ _29\"> </span>vaststaand <span class=\"_\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>die Hypothese <span class=\"_ _b\"></span>m.<span class=\"_ _1\"></span>b.t<span class=\"_ _0\"></span>. leegstand<span class=\"_ _0\"></span> kortelings <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eeg k<span class=\"_ _b\"></span>omen te<span class=\"_ _b\"></span> staan o<span class=\"_ _b\"></span>f voor ve<span class=\"_ _b\"></span>rhuurbare <span class=\"_ _b\"></span>ruimten <span class=\"_ _b\"></span>die op<span class=\"_ _1\"></span> d<span class=\"_ _b\"></span>e datum van <span class=\"_ _b\"></span>de taxatie <span class=\"_ _0\"></span>lee<span class=\"_ _0\"></span>g staan<span class=\"_ _b\"></span>, wo<span class=\"_ _0\"></span>rdt d<span class=\"_ _0\"></span>e leegs<span class=\"_ _b\"></span>tand <span class=\"_ _b\"></span>in reken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng ge<span class=\"_ _b\"></span>bracht <span class=\"_ _b\"></span>onder de<span class=\"_ _b\"></span> vorm <span class=\"_ _b\"></span>van een <span class=\"_ _b\"></span>aantal <span class=\"_ _b\"></span>maanden<span class=\"_ _0\"></span> huu<span class=\"_ _0\"></span>rderving<span class=\"_ _b\"></span>, desgeval<span class=\"_ _b\"></span>lend geco<span class=\"_ _b\"></span>rrigeerd v<span class=\"_ _b\"></span>oor leegstandslas<span class=\"_ _b\"></span>ten en verhuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>com<span class=\"_ _0\"></span>missie. Kapitalisat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>efactor<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>BE  9%  6%-8,5% 7,75%-8,25% -<span class=\"fs3\"> </span>(gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(9%) (7,79%)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(7,79%)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>Kapitalisat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>efactor<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>DE  9,75% <span class=\"_ _b\"></span> 9,75% <span class=\"_ _0\"></span> - - (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"fs1\"> <span class=\"_ _1\"></span> </span>(9,75%)<span class=\"_ _1\"></span> (9,75%)<span class=\"_ _1\"></span><span class=\"fs1\"> </span>Risicop<span class=\"_ _0\"></span>remie BE  3,5% 0,5%-2,25<span class=\"ls16\">% </span>-<span class=\"fs3\"> </span>1,29%-2% <span class=\"fs3\">(1,35%)</span> (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"fs1\"> <span class=\"_ _1\"></span> </span>(3,5%) (1,<span class=\"ls1\">52<span class=\"ls17\">%)<span class=\"_ _1\"></span><span class=\"fs1 ls0\"> </span></span></span>Risicop<span class=\"_ _0\"></span>remie DE  3,5% 3,5% - - (gewogen gemidde<span class=\"_ _1\"></span>lde)<span class=\"fs1\"> <span class=\"_ _1\"></span> </span>(3,5%) (3,5%) Gemiddelde <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>este<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende duu<span class=\"_ _b\"></span>r van het 31<span class=\"ls0\">-03-</span>202<span class=\"ls0\">7 </span>29<span class=\"ls0\">-</span>09<span class=\"ls0\">-<span class=\"_ _1\"></span></span>2024<span class=\"ls0\"> </span>11-01-<span class=\"ls5\">202</span>8 15<span class=\"ls0\">-</span>07<span class=\"ls0\">-<span class=\"_ _1\"></span></span>2024<span class=\"ls0\"> </span>huidige huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>contract Om rek<span class=\"_ _1\"></span>ening te <span class=\"_ _1\"></span><span class=\"ls1\">houden </span>Om rek<span class=\"_ _1\"></span>ening te met <span class=\"_ _1\"></span>de onderhandse Significant<span class=\"_ _0\"></span> versch<span class=\"_ _0\"></span>il netto actue<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>vs<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> houden met <span class=\"_ _1\"></span>de verkoopov<span class=\"_ _1\"></span>ereenkomst<span class=\"_ _1\"></span> n.v.t. n.v.t. gescha<span class=\"_ _0\"></span>tte huur (&gt;15%<span class=\"_ _b\"></span>) insolvent<span class=\"_ _1\"></span>ieprocedure<span class=\"_ _1\"></span> en de ins<span class=\"_ _1\"></span>olventie-procedure<span class=\"_ _1\"></span><span class=\"fs1\"> </span>Sensitivite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tsana<span class=\"_ _0\"></span>lyse<span class=\"ff2\"> </span>Een <span class=\"_ _15\"> </span>sensitivitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>sanalyse<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>oon<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>aan <span class=\"_ _15\"> </span>da<span class=\"_ _0\"></span>t <span class=\"_ _10\"> </span>b<span class=\"_ _0\"></span>ij <span class=\"_ _15\"> </span>een <span class=\"_ _16\"> </span>gl<span class=\"_ _1\"></span>obale<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>(i<span class=\"_ _1\"></span>n <span class=\"_ _16\"> </span>el<span class=\"_ _1\"></span>ke<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>eigend<span class=\"_ _0\"></span>om) <span class=\"_ _11\"> </span>ve<span class=\"_ _b\"></span>rmindering<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>ERV <span class=\"_ _16\"> </span>met <span class=\"_ _15\"> </span>5% <span class=\"_ _15\"> </span>en gelijkblijvende<span class=\"_ _b\"></span> <span class=\"_\"> </span>ka<span class=\"_ _b\"></span>pitalisatieren<span class=\"_ _b\"></span>tevoeten <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>re\u00eble <span class=\"_ _11\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>portefeuil<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_\"> </span>zou<span class=\"_ _b\"></span> <span class=\"_\"> </span>dalen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span><span class=\"ls5\">45</span>,<span class=\"ls5\">95</span> <span class=\"_ _10\"> </span>mio <span class=\"_ _11\"> </span>E<span class=\"_ _0\"></span>UR <span class=\"_ _10\"> </span>naar 43,<span class=\"ls5\">85</span> mio EUR<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Een<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>globale <span class=\"_ _14\"></span>(in <span class=\"_ _16\"></span>elke <span class=\"_ _14\"></span>eigendom)<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ver<span class=\"_ _1\"></span>hog<span class=\"_ _b\"></span>ing <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>kapitalisatieren<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>evoeten<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>met <span class=\"_ _14\"></span>25 <span class=\"_ _16\"></span>bas<span class=\"_ _0\"></span>ispunten <span class=\"_ _14\"></span>en gelijkblijvende<span class=\"_ _b\"></span> ERV zou<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leiden to<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> een waa<span class=\"_ _b\"></span>rdedaling van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span><span class=\"ls5\">de</span> vastgoed<span class=\"_ _b\"></span>por<span class=\"_ _1\"></span>tefeuille met<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>1,29 m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>. 12.2 Eigend<span class=\"_ _0\"></span>omss<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>atus in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Juridische<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eigenaa<span class=\"_ _b\"></span>r 12.880<span class=\"_ _b\"></span> 12.470<span class=\"_ _b\"></span> Economische e<span class=\"_ _b\"></span>igenaar 33.070<span class=\"_ _b\"></span> 39.050<span class=\"_ _b\"></span> Totaal vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbe<span class=\"_ _b\"></span>leggi<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>gen  45.950<span class=\"_ _b\"></span> 51.520<span class=\"_ _b\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Juridische e<span class=\"_ _b\"></span>igenaar: d<span class=\"_ _b\"></span>e jur<span class=\"_ _0\"></span>idische e<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iteit d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>juridische e<span class=\"_ _b\"></span>igenaar <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s v<span class=\"_ _b\"></span>an he<span class=\"_ _0\"></span>t pand <span class=\"_ _b\"></span>en/of he<span class=\"_ _b\"></span>t pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ceel <span class=\"_ _b\"></span>in kwes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>volle </span></span>eigendom<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>. \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Economische <span class=\"_ _b\"></span>e<span class=\"_ _b\"></span>igenaar: <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>geval <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een<span class=\"_ _b\"></span> f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanci\u00eble<span class=\"_ _b\"></span> leas<span class=\"_ _b\"></span>ing <span class=\"_ _b\"></span>is <span class=\"_ _b\"></span>de <span class=\"_ _9\"></span>vennootschap <span class=\"_ _b\"></span>jurid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sch <span class=\"_ _b\"></span>eigenaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ond, </span></span>die een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ops<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>alrecht<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>leent<span class=\"_ _b\"></span> aan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasing<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>aatschapp<span class=\"_ _b\"></span>ij, en <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>leasingmaa<span class=\"_ _0\"></span>tschapp<span class=\"_ _b\"></span>ij de ju<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>idische<span class=\"_ _b\"></span> eigenaa<span class=\"_ _b\"></span>r van het gebouw da<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verhuurd aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de vennoo<span class=\"_ _b\"></span>tschap waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bij de ve<span class=\"_ _b\"></span>nnootscha<span class=\"_ _1\"></span>p optreedt als lea<span class=\"_ _0\"></span>singneme<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> en dus economisch de <span class=\"_ _1\"></span>eigenaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>is. <span class=\"_ _1\"></span>Op <span class=\"_ _1\"></span>het einde <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de leasingovereenk<span class=\"_ _b\"></span>omst <span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt de <span class=\"_ _1\"></span>vennootschap, na <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eventuele<span class=\"_ _b\"></span> uitoefening van<span class=\"_ _b\"></span> de koopop<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie en he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>alen van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de op<span class=\"_ _0\"></span>tieprijs,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>juridi<span class=\"_ _b\"></span>sche eigenaar van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>he<span class=\"_ _0\"></span>t vastgoed<span class=\"_ _1\"></span>. 12.3 Besp<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eking van<span class=\"_ _0\"></span> de evo<span class=\"_ _0\"></span>lutie De <span class=\"_ _1\"></span>va<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iatie in r<span class=\"_ _1\"></span>e\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>waarde van het <span class=\"_ _1\"></span>vastgoedpo<span class=\"_ _b\"></span>rtfolio<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>(vas<span class=\"_ _0\"></span>tgoedbel<span class=\"_ _b\"></span>eggingen <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>activa bestemd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop samen)<span class=\"_ _0\"></span> wordt ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>klaard als<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>volg<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>: (1)<span class=\"ffa\"> <span class=\"_ _16\"></span></span>de desinvesteringen<span class=\"_ _b\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Hamont-Achel<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(Belgi\u00eb<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> (-5,24 m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>; (2)<span class=\"ffa\"> <span class=\"_ _16\"></span></span>de <span class=\"_ _18\"> </span>klassieke <span class=\"_ _18\"> </span>waardeaan<span class=\"_ _b\"></span>passingen<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>naar <span class=\"_ _18\"> </span>aan<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eiding <span class=\"_ _18\"> </span>va<span class=\"_ _b\"></span>n <span class=\"_ _18\"> </span>wijzig<span class=\"_ _b\"></span>ingen <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>res<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>l<span class=\"_ _1\"></span>oopt<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jden<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>van <span class=\"_ _18\"> </span>de huurovereenko<span class=\"_ _b\"></span>msten, <span class=\"_ _29\"> </span>waardoor <span class=\"_ _12\"> </span>een <span class=\"_ _29\"> </span>gewijzigd<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>verhouding<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>ontstaat <span class=\"_ _29\"> </span>t<span class=\"_ _1\"></span>ussen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>rende<span class=\"_ _0\"></span>ment <span class=\"_ _12\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de <span class=\"_ _12\"> </span>actuele<span class=\"_ _b\"></span> huurinkoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en en<span class=\"_ _0\"></span> het <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>endemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> op de <span class=\"_ _b\"></span>mar<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>thuurwaarde<span class=\"_ _b\"></span> (<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>1,<span class=\"ls5\">25</span> <span class=\"_ _0\"></span>mio EUR<span class=\"ls10\">);</span> (3)<span class=\"ffa\"> <span class=\"_ _16\"></span></span>de waar<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>ring van de opgeleve<span class=\"_ _b\"></span>rde en onde<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>ussen ve<span class=\"_ _b\"></span>rhuurde uitb<span class=\"_ _b\"></span>reiding in L<span class=\"_ _0\"></span>ier (Belgi\u00eb<span class=\"_ _b\"></span>) <span class=\"_ _e\"></span><span class=\"ls7\">(+</span>0<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span><span class=\"ls5\">92</span> mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR)<span class=\"_ _0\"></span>; (4)<span class=\"ffa\"> <span class=\"_ _16\"></span></span>de uit<span class=\"_ _1\"></span>gevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eringen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(-0,<span class=\"ls5\">84</span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>io EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>. Voor de volgend<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>sites heef<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> de expe<span class=\"_ _b\"></span>rt waardeaanpass<span class=\"_ _b\"></span>ingen van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>meer dan<span class=\"_ _b\"></span> 2% doorgevoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d:<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Lier <span class=\"_ _21\"> </span>(-<span class=\"ls5\">740k</span> EUR): <span class=\"_ _21\"> </span>een <span class=\"_ _21\"> </span>verhoging<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>van <span class=\"_ _21\"> </span>de <span class=\"_ _21\"> </span>kapitalisat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>evoet <span class=\"_ _20\"> </span>om <span class=\"_ _22\"> </span>reken<span class=\"_ _b\"></span>ing <span class=\"_ _22\"> </span>te<span class=\"_ _b\"></span> <span class=\"_ _22\"> </span>houden <span class=\"_ _20\"> </span>met <span class=\"_ _21\"> </span>de <span class=\"_ _21\"> </span>huidige </span></span>marktoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>andighede<span class=\"_ _0\"></span>n. Verde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> werden de substantiee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ges<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>energielas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>in r<span class=\"_ _1\"></span>eken<span class=\"_ _b\"></span>ing gebracht <span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e onder de huidige terbesch<span class=\"_ _b\"></span>ikkingstell<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsfo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mule <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en laste van<span class=\"_ _b\"></span> de ver<span class=\"_ _1\"></span>huurder<span class=\"_ _b\"></span> vallen; \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Ieper <span class=\"_ _e\"></span>Ter <span class=\"_ _1\"></span>Waarde <span class=\"_ _1\"></span>(-<span class=\"_ _1\"></span>15<span class=\"ls5\">0k</span> EUR)<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>om <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eken<span class=\"_ _b\"></span>ing <span class=\"_ _e\"></span>te <span class=\"_ _e\"></span>houden <span class=\"_ _1\"></span>met <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>huidige <span class=\"_ _1\"></span>marktomstand<span class=\"_ _b\"></span>igheden <span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>isico <span class=\"_ _1\"></span>van </span></span>leegstand op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>lange<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>e te<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mijn; \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Schiltach (-<span class=\"ls5\">330k</span> EUR)<span class=\"_ _0\"></span>: om rekening te<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>houden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>met de <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>lenging<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>geschat<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>periode<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>leegstand<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>indien </span></span>de huurde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de si<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e zou verla<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en. 12.4 Ite<span class=\"_ _0\"></span>ms van opbrengs<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> en kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en  Gedurende <span class=\"_ _13\"> </span>boek<span class=\"_ _b\"></span>jaar <span class=\"_ _18\"> </span><span class=\"ls5\">20</span>22<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>werd <span class=\"_ _13\"> </span>6,<span class=\"ls5\">70</span> <span class=\"_ _12\"> </span>mio <span class=\"_ _13\"> </span>EUR <span class=\"_ _12\"> </span>(2021:<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>13<span class=\"_ _0\"></span>,<span class=\"ls5\">58</span> <span class=\"_ _13\"> </span>mio <span class=\"_ _12\"> </span>EUR) <span class=\"_ _13\"> </span>huuropbrengs<span class=\"_ _b\"></span>ten <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>0,<span class=\"ls5\">87</span> mio EU<span class=\"_ _b\"></span>R (2021: 7,<span class=\"ls5\">34</span> m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>opbrengsten <span class=\"_ _b\"></span>uit <span class=\"_ _b\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bereken<span class=\"_ _b\"></span>de k<span class=\"_ _b\"></span>osten e<span class=\"_ _b\"></span>rkend <span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de gec<span class=\"_ _b\"></span>onsolideerde<span class=\"_ _b\"></span> op<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>atione<span class=\"_ _b\"></span>le o<span class=\"_ _b\"></span>pbrengsten. De <span class=\"_ _14\"></span>directe <span class=\"_ _e\"></span>opera<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ionele<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>kosten <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>echts<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>reeks <span class=\"_ _e\"></span>voortvloeien <span class=\"_ _e\"></span>uit<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>vastgoedbeleggin<span class=\"_ _1\"></span>gen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bedroegen <span class=\"_ _e\"></span>2,<span class=\"ls5\">90</span> <span class=\"_ _e\"></span>mio <span class=\"_ _14\"></span>EUR (2021<span class=\"ls6\">: </span>9,<span class=\"_ _1\"></span><span class=\"ls5\">24</span> m<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>.19. Activa<span class=\"_ _0\"></span> bestemd voor<span class=\"_ _0\"></span> verkoo<span class=\"_ _b\"></span>p De <span class=\"_ _14\"></span>post<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>acti<span class=\"_ _1\"></span>va<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aangehouden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _14\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>heeft<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>betrekking<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>vastgoedbe<span class=\"_ _b\"></span>legging <span class=\"_ _14\"></span>gelegen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>te <span class=\"_ _15\"> </span>Overpelt <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>Belgi\u00eb<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> waarvoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>een <span class=\"_ _2b\"> </span>p<span class=\"_ _0\"></span>rincipeovereenk<span class=\"_ _b\"></span>om<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>bestaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _23\"> </span>Er <span class=\"_ _31\"> </span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn <span class=\"_ _2b\"> </span>geen<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>financi\u00eble <span class=\"_ _23\"> </span>schuld<span class=\"ls5\">en</span> <span class=\"_ _2b\"> </span>gere<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>atee<span class=\"_ _0\"></span>rd <span class=\"_ _2b\"> </span>aan <span class=\"_ _2b\"> </span>deze<span class=\"_ _b\"></span> vastgoedb<span class=\"_ _0\"></span>elegging<span class=\"_ _b\"></span>. De <span class=\"_ _14\"></span>post <span class=\"_ _14\"></span>activa<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>aangehouden<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>voor <span class=\"_ _14\"></span>verkoop<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>in <span class=\"_ _14\"></span>2021<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>heeft <span class=\"_ _14\"></span>betrekki<span class=\"_ _b\"></span>ng <span class=\"_ _16\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>vastgoedbelegg<span class=\"_ _b\"></span>ing <span class=\"_ _14\"></span>gelegen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Ham<span class=\"_ _1\"></span>on<span class=\"_ _b\"></span>t<span class=\"_ _14\"></span>-Achel <span class=\"_ _1\"></span>(Belgi\u00eb) <span class=\"_ _e\"></span>waarvoo<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>een <span class=\"_ _e\"></span>onderhandse <span class=\"_ _1\"></span>verkoop<span class=\"_ _0\"></span>overeenko<span class=\"_ _b\"></span>mst <span class=\"_ _1\"></span>bestond <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>die <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>juli <span class=\"_ _e\"></span>2022 <span class=\"_ _1\"></span>werd <span class=\"_ _e\"></span>verkoch<span class=\"_ _b\"></span>t. <span class=\"_ _e\"></span>Er <span class=\"_ _e\"></span>was een <span class=\"_ _1\"></span>financi\u00eble <span class=\"_ _1\"></span>schuld<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>0,12 <span class=\"_ _1\"></span>mio <span class=\"_ _1\"></span>EUR <span class=\"_ _1\"></span>gerelateerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>deze <span class=\"_ _e\"></span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>goedbelegg<span class=\"_ _0\"></span>ing <span class=\"_ _1\"></span>d<span class=\"lsd\">ie</span> <span class=\"_ _1\"></span>werd<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>afge<span class=\"_ _0\"></span>lost <span class=\"_ _1\"></span>op datum van ve<span class=\"_ _b\"></span>rkoop in 2022.28<span class=\"ls3\">. </span>Be\u00eb<span class=\"_ _b\"></span>indigde activi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten<span class=\"_ _b\"></span> Dit <span class=\"_ _b\"></span>betreft <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>eind <span class=\"_ _b\"></span>2010 <span class=\"_ _b\"></span>s<span class=\"_ _b\"></span>topgezette <span class=\"_ _b\"></span>activiteit <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>Space<span class=\"_ _b\"></span>Checker <span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls3\">. <span class=\"_ _9\"></span><span class=\"ls0\">D<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>vereffen<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>SpaceChe<span class=\"_ _0\"></span>cker <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span><span class=\"lsd\">in<span class=\"ls0\"> <span class=\"_ _b\"></span>ok<span class=\"_ _b\"></span>tober </span></span></span></span></span>2022 <span class=\"ls0\">afgerond. </span>(i) Activa en ve<span class=\"_ _b\"></span>rpl<span class=\"_ _1\"></span>ich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen<span class=\"_ _0\"></span> verbonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan be\u00eb<span class=\"_ _b\"></span>indigde act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>viteiten De nettoboek<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>SpaceCheck<span class=\"_ _b\"></span>er <span class=\"_ _1\"></span><span class=\"ls5\">nv<span class=\"ls3\">, </span></span>eind<span class=\"_ _b\"></span> 2021 nog nega<span class=\"_ _0\"></span>tie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> 321k EUR<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> werd<span class=\"_ _0\"></span> gedecons<span class=\"_ _0\"></span>olideerd<span class=\"_ _b\"></span>. in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22<span class=\"fs7\"> </span></span>20<span class=\"ls0\">21 </span>Tegoede<span class=\"_ _0\"></span>n - - Geldmiddelen<span class=\"_ _b\"></span> en kasequiva<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>enten - 14<span class=\"ls0\"> </span>Schuld en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>IWT - -<span class=\"ls5\">217</span> Schuld en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>RSCC - -<span class=\"ls5\">100</span> Overige schu<span class=\"_ _0\"></span>lden - -<span class=\"ls5\">18</span> Nettoboekwaar<span class=\"_ _0\"></span>de - -<span class=\"ls5\">321</span> (ii) Netto<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>esultaat van<span class=\"_ _b\"></span> de be\u00ebindigde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>activiteiten<span class=\"_ _0\"></span> Het <span class=\"_ _10\"> </span>r<span class=\"_ _1\"></span>esultaat<span class=\"_ _b\"></span> <span class=\"_\"> </span>na<span class=\"_ _b\"></span> <span class=\"_\"> </span>belas<span class=\"_ _b\"></span>tingen <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>SpaceChecker<span class=\"_ _0\"></span> <span class=\"_\"> </span><span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> <span class=\"_\"> </span>op <span class=\"_ _11\"> </span>da<span class=\"_ _b\"></span>tum <span class=\"_ _11\"> </span>va<span class=\"_ _0\"></span>n <span class=\"_ _11\"> </span>sluiting<span class=\"_ _b\"></span> <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effening <span class=\"_ _10\"> </span>bedraagt<span class=\"_ _b\"></span> <span class=\"_\"> </span>posi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ief </span></span>333.770,<span class=\"ls5\">45<span class=\"_ _0\"></span><span class=\"ls0\"> EUR (2021<span class=\"ls6\">: </span>negatief 127<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span><span class=\"ls5\">31</span> EUR<span class=\"_ _b\"></span>). </span></span>De <span class=\"_ _14\"></span>componen<span class=\"_ _0\"></span>ten <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _16\"></span>pos<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>ief <span class=\"_ _14\"></span>resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>datum <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>sluiting <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effening <span class=\"_ _14\"></span>bestaan <span class=\"_ _14\"></span>uit <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>positief<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>saldo tussen (<span class=\"_ _1\"></span>1) schulden <span class=\"_ _1\"></span>afgeb<span class=\"_ _0\"></span>oekt <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>.a.v. <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>vere<span class=\"_ _0\"></span>ffening enerzijds<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>(2) <span class=\"_ _e\"></span>bankkos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>kos<span class=\"_ _b\"></span>ten <span class=\"_ _1\"></span>voor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>neerlegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>van de jaarreken<span class=\"_ _b\"></span>ing <span class=\"_ _1\"></span>ande<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zijds.  (iii) Kass<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>romen van<span class=\"_ _b\"></span> de be\u00ebindigde ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>viteiten<span class=\"_ _0\"></span> Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fc2\"> </span>31 december<span class=\"_ _1\"></span> 31 december<span class=\"_ _1\"></span><span class=\"ff2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Resultaa<span class=\"_ _0\"></span>t voor be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingen 333<span class=\"ls0\"> </span>- Wijzigingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kkapitaa<span class=\"_ _b\"></span>l -<span class=\"ls5\">347</span> - Nettokass<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>room u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t bedr<span class=\"_ _0\"></span>ijfsactiv<span class=\"_ _0\"></span>iteiten -<span class=\"ls5\">14</span> - Uitkering<span class=\"_ _0\"></span> liquidatiebon<span class=\"_ _0\"></span>i - - Nettokasstroo<span class=\"_ _b\"></span>m uit be\u00ebind<span class=\"_ _b\"></span>igde bedrijfsac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>vite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ten -<span class=\"ls5\">14</span> -",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__80-1": {
   "value": "14. Handelsvorde<span class=\"_ _b\"></span>ringen en over<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vorderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> lange <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ermijn De <span class=\"_ _14\"></span>post <span class=\"_ _14\"></span>overige <span class=\"_ _16\"></span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen <span class=\"_ _14\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>l<span class=\"_ _1\"></span>ange<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>termijn<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bedra<span class=\"_ _1\"></span>agt <span class=\"_ _14\"></span>einde <span class=\"_ _14\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>netto <span class=\"_ _14\"></span>0,<span class=\"ls5\">64</span> <span class=\"_ _e\"></span>m<span class=\"_ _1\"></span>io <span class=\"_ _14\"></span>EUR <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>2021<span class=\"ls6\">: <span class=\"_ _16\"></span></span>0,<span class=\"ls5\">64</span> <span class=\"_ _14\"></span>mio <span class=\"_ _14\"></span>EUR) <span class=\"_ _14\"></span>en bestaat <span class=\"_ _15\"> </span>uit <span class=\"_ _11\"> </span>he<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>langetermi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ngedeel<span class=\"_ _b\"></span>te <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dering <span class=\"_ _15\"> </span>Kreator <span class=\"_ _16\"> </span>Dom <span class=\"_ _15\"> </span>Development<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>S<span class=\"_ _1\"></span>p. <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>o.o.<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>b<span class=\"_ _b\"></span>asis <span class=\"_ _10\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _15\"> </span>in septembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2020<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>onde<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>ekende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>overeenko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>st die bepaalt<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dat de t<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ale vordering<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>4,74 mio EUR over <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>komende<span class=\"_ _b\"></span> jaren integ<span class=\"_ _0\"></span>raal zal<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>worden <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erugbe<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aald<span class=\"_ _0\"></span>, in sch<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jven. Iep <span class=\"_ _b\"></span>Invest <span class=\"_ _b\"></span>hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t <span class=\"_ _b\"></span><span class=\"lsd\">in<span class=\"ls0\"> <span class=\"_ _b\"></span><span class=\"ls5\">20<span class=\"ls0\">22 <span class=\"_ _b\"></span><span class=\"ls5\">geen <span class=\"_ _b\"></span><span class=\"ls0\">nieuwe<span class=\"_ _b\"></span> len<span class=\"_ _0\"></span>ingen<span class=\"_ _b\"></span> op <span class=\"_ _9\"></span>lange <span class=\"_ _b\"></span>termijn <span class=\"_ _b\"></span>aan <span class=\"_ _b\"></span>derden <span class=\"_ _9\"></span>verstrekt<span class=\"ls3\">. <span class=\"_ _9\"></span><span class=\"ls0\">Eind <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>bedragen<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>verstrekte<span class=\"_ _b\"></span> </span></span></span></span></span></span></span></span>kredieten op <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ange <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ermijn bru<span class=\"_ _b\"></span>to <span class=\"_ _1\"></span>0<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>64 mio EUR<span class=\"_ _b\"></span> (2021:0,<span class=\"ls5\">64</span> mio EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>.15. Handelsvor<span class=\"_ _b\"></span>deringen<span class=\"_ _b\"></span> De <span class=\"_ _11\"> </span>handelsvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen <span class=\"_ _10\"> </span>vloeien <span class=\"_ _11\"> </span>integ<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aal <span class=\"_\"> </span>v<span class=\"_ _0\"></span>oo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>t <span class=\"_\"> </span>u<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn <span class=\"_\"> </span>v<span class=\"_ _b\"></span>oor<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>f<span class=\"_ _e\"></span><span class=\"ls5\">gaand</span> <span class=\"_\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_\"> </span>de <span class=\"_ _11\"> </span>pe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>iod<span class=\"_ _0\"></span>ieke <span class=\"_ _11\"> </span>huurperiode<span class=\"_ _b\"></span> betaalbaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. Onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>staande<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tabel vat<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de oude<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>do<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> van de<span class=\"_ _0\"></span> handelsv<span class=\"_ _b\"></span>orderingen op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>afsluiti<span class=\"_ _1\"></span>ngsdatu<span class=\"_ _b\"></span>m <span class=\"_ _1\"></span>sa<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en.<span class=\"ff3\"> </span>Niet-verv<span class=\"_ _b\"></span>all<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span><span class=\"fs1\"> </span>Vervallen<span class=\"_ _b\"></span> 0 tot Vervallen<span class=\"_ _b\"></span> 31 tot Vervallen<span class=\"_ _b\"></span> +60 Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs7 fc1\"> </span>30 dage<span class=\"_ _b\"></span>n<span class=\"fs1\"> </span>60 dage<span class=\"_ _b\"></span>n<span class=\"fs1\"> </span>dagen<span class=\"fs1\"> </span>Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2022 566<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>5 115<span class=\"ls0\"> </span>1.<span class=\"ls5\">155</span><span class=\"ff2 fc0\"> </span>Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021 533<span class=\"ls0\"> </span>105<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>117 7<span class=\"ls5\">69</span><span class=\"ff2 fc0\"> </span>80,66% van al<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vallen hande<span class=\"_ _b\"></span>lsvorderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>werd begin<span class=\"_ _b\"></span> 20<span class=\"_ _1\"></span>23 ge\u00ef<span class=\"_ _b\"></span>nd. De pos<span class=\"_ _b\"></span>t dub<span class=\"_ _b\"></span>ieuze han<span class=\"_ _0\"></span>de<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>sdebi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>euren<span class=\"_ _0\"></span> op<span class=\"_ _b\"></span> 31 <span class=\"_ _b\"></span>decembe<span class=\"_ _b\"></span>r 2022 b<span class=\"_ _0\"></span>ed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aag<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> 0<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span><span class=\"ls5\">08</span> <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span> E<span class=\"_ _b\"></span>UR (2021<span class=\"_ _b\"></span>: 1,24<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>io <span class=\"_ _b\"></span>EUR). <span class=\"_ _b\"></span>H<span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>bedrag heeft bijna<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>integraa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>betrekk<span class=\"_ _0\"></span>ing op fa<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>llissemen<span class=\"_ _b\"></span>ten uit voorgaand<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> jaren d<span class=\"_ _0\"></span>ie destijds<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>volled<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>g werden<span class=\"_ _b\"></span> af<span class=\"_ _1\"></span>ge<span class=\"_ _b\"></span>waar<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d.<span class=\"_ _1\"></span> De <span class=\"_ _e\"></span>da<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ing <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>post <span class=\"_ _1\"></span>dubieuze <span class=\"_ _1\"></span>hande<span class=\"_ _b\"></span>lsdebiteuren<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>hee<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>bijna <span class=\"_ _1\"></span>integraal<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>betrekking <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>een f<span class=\"_ _1\"></span>aillisse<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent <span class=\"_ _1\"></span>uit <span class=\"_ _1\"></span>2002<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>dat destijds <span class=\"_ _e\"></span>vo<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ledig <span class=\"_ _1\"></span>werd <span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>geboek<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>waarvoor <span class=\"_ _e\"></span>in <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>definitie<span class=\"_ _b\"></span>ve <span class=\"_ _e\"></span>rangregeling <span class=\"_ _1\"></span>werd <span class=\"_ _1\"></span>uitgesproken waardoor <span class=\"_ _e\"></span>een<span class=\"_ _b\"></span> bedrag <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>0,94 <span class=\"_ _1\"></span>mio <span class=\"_ _e\"></span>EUR <span class=\"_ _1\"></span>definitief <span class=\"_ _1\"></span>verloren <span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>een <span class=\"_ _e\"></span>bedrag <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>0,22 <span class=\"_ _e\"></span>mio <span class=\"_ _1\"></span>EUR <span class=\"_ _e\"></span>des<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>jds <span class=\"_ _1\"></span>betaalde <span class=\"_ _1\"></span>btw <span class=\"_ _1\"></span>kon <span class=\"_ _e\"></span>worden<span class=\"_ _b\"></span> teruggevo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>derd. Voor <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>bepa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>l<span class=\"_ _1\"></span>eggen<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rovisies <span class=\"_ _b\"></span>voor<span class=\"_ _b\"></span> du<span class=\"_ _0\"></span>bieuze<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>ebiteuren,<span class=\"_ _b\"></span> wo<span class=\"_ _b\"></span>rdt <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>duidel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jke <span class=\"_ _b\"></span>procedu<span class=\"_ _b\"></span>re g<span class=\"_ _b\"></span>ehanteerd<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> waarbij <span class=\"_ _29\"> </span>op <span class=\"_\"> </span>i<span class=\"_ _1\"></span>ndividue<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _29\"> </span>basis <span class=\"_\"> </span>een <span class=\"_ _12\"> </span>inschatting <span class=\"_ _29\"> </span>wordt <span class=\"_ _29\"> </span>gemaak<span class=\"_ _b\"></span>t <span class=\"_ _12\"> </span>van <span class=\"_\"> </span>de <span class=\"_ _12\"> </span>verwachte <span class=\"_\"> </span>verliezen <span class=\"_\"> </span>op <span class=\"_ _12\"> </span>de <span class=\"_ _29\"> </span>opens<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aande handelsvo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen <span class=\"_ _16\"></span>en <span class=\"_ _16\"> </span>overeenko<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>tige <span class=\"_ _16\"></span>waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen <span class=\"_ _15\"> </span>worden <span class=\"_ _16\"> </span>aangelegd. <span class=\"_ _14\"></span>Op <span class=\"_ _15\"> </span>deze <span class=\"_ _14\"></span>manier <span class=\"_ _16\"> </span>benade<span class=\"_ _0\"></span>rt <span class=\"_ _15\"> </span>de boekwaarde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de <span class=\"_ _1\"></span>hande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>svorderingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de re\u00eble waarde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>van<span class=\"_ _b\"></span>. <span class=\"_ _e\"></span>Wat <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>debiteurenbe<span class=\"_ _b\"></span>leid <span class=\"_ _1\"></span><span class=\"ls5\">be</span>treft zorgt Accentis<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voor een r<span class=\"_ _1\"></span>egelmat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge screening van <span class=\"_ _1\"></span>de kredietwaa<span class=\"_ _0\"></span>rdigheid van <span class=\"_ _1\"></span>zijn huurdersbes<span class=\"_ _b\"></span>tand. <span class=\"_ _1\"></span>Daarnaas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>worden op maandelijkse<span class=\"_ _b\"></span> basis <span class=\"_ _15\"> </span>de <span class=\"_ _16\"> </span>openstaande<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>klantensa<span class=\"_ _0\"></span>ldo\u2019s <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>ntern<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>aan<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>alle <span class=\"_ _15\"> </span>commerci\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>technische<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>mede<span class=\"_ _0\"></span>werkers <span class=\"_ _15\"> </span>ge<span class=\"_ _0\"></span>rappo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>teerd. <span class=\"_ _15\"> </span>Zij kunnen<span class=\"_ _0\"></span> via hun directe<span class=\"_ _b\"></span> contacten <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>et de klan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> zorgen voo<span class=\"_ _b\"></span>r de adeq<span class=\"_ _b\"></span>uate opvolging van<span class=\"_ _b\"></span> de huurachte<span class=\"_ _b\"></span>rst<span class=\"_ _1\"></span>anden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Mutatie van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zien<span class=\"_ _0\"></span>ingen voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> waardeve<span class=\"_ _b\"></span>rminderingen<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>han<span class=\"_ _b\"></span>delsvorderingen:<span class=\"ff3\"> </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Op 1 januar<span class=\"_ _b\"></span>i 1.244<span class=\"_ _b\"></span> 1.328<span class=\"_ _0\"></span> Dotatie ten <span class=\"_ _b\"></span>laste van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> resultaat +4<span class=\"ls0\"> </span>- Aanwending  -<span class=\"ls5\">947</span> -<span class=\"ls5\">82</span> Vrijval ten <span class=\"_ _0\"></span>gunste van<span class=\"_ _b\"></span> het resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> -2<span class=\"ls5\">22</span> -2 Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de consol<span class=\"_ _b\"></span>idatiekring - - Op 31 december<span class=\"_ _b\"></span> 79<span class=\"ls0\"> </span>1.24416<span class=\"ls0\">. Overige vorde<span class=\"_ _0\"></span>ringe<span class=\"_ _b\"></span>n </span>De ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ige vo<span class=\"_ _b\"></span>rderingen op<span class=\"_ _0\"></span> korte<span class=\"_ _b\"></span> termijn bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>einde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>netto<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2,<span class=\"ls5\">37</span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>io E<span class=\"_ _b\"></span>UR (2021<span class=\"ls6\">: <span class=\"ls5\">13</span></span>,<span class=\"ls5\">93</span> mio<span class=\"_ _0\"></span> EUR) en<span class=\"_ _b\"></span> bestaan uit: \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Het <span class=\"_ _14\"></span>korte<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ermijnged<span class=\"_ _b\"></span>eelte <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>vorder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _e\"></span>Kreator <span class=\"_ _e\"></span>D<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>Deve<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>op<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent <span class=\"_ _14\"></span>S<span class=\"_ _1\"></span>p. <span class=\"_ _e\"></span>z <span class=\"_ _14\"></span>o.o. <span class=\"_ _e\"></span>op <span class=\"_ _14\"></span>basis <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>sep<span class=\"_ _b\"></span>tember </span></span>2020 <span class=\"_ _1\"></span>ondertekende <span class=\"_ _1\"></span>overeenkoms<span class=\"_ _b\"></span>t <span class=\"_ _e\"></span>die <span class=\"_ _e\"></span>bepaalt <span class=\"_ _1\"></span>dat <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>totale <span class=\"_ _1\"></span>vordering <span class=\"_ _1\"></span>ad <span class=\"_ _e\"></span>4,74 <span class=\"_ _1\"></span>mio <span class=\"_ _e\"></span>EUR <span class=\"_ _e\"></span>ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>komende jar<span class=\"_ _1\"></span>e<span class=\"_ _e\"></span><span class=\"lsb\">n </span>integraal za<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> worden<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>erugbe<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aa<span class=\"_ _0\"></span>ld, in sch<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jven<span class=\"_ _0\"></span>. \u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Terug te vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deren Be<span class=\"_ _b\"></span>lgische <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>tw <span class=\"ls5\">en </span>belastingen<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age van 1,<span class=\"_ _b\"></span>15 m<span class=\"_ _1\"></span>io E<span class=\"_ _b\"></span>UR<span class=\"_ _1\"></span>. </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _27\"> </span><span class=\"ff2\">Het te ontvan<span class=\"_ _b\"></span>gen saldo u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t de ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koop van <span class=\"_ _b\"></span>Accentis Develop<span class=\"_ _b\"></span>ment s.r<span class=\"_ _0\"></span>.o. ten bed<span class=\"_ _0\"></span>rage van<span class=\"_ _0\"></span> 0,03 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>io EU<span class=\"_ _b\"></span>R.<span class=\"_ _e\"></span> </span></span>Iep <span class=\"_ _10\"> </span>I<span class=\"_ _1\"></span>nvest<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>heef<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span><span class=\"lsd\">in</span> <span class=\"_ _10\"> </span><span class=\"ls5\">20</span>22 <span class=\"_ _10\"> </span><span class=\"ls5\">geen</span> <span class=\"_ _10\"> </span>nieuwe <span class=\"_ _15\"> </span>l<span class=\"_ _1\"></span>eningen <span class=\"_ _10\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>derden <span class=\"_ _10\"> </span>vers<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rekt <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>een <span class=\"_ _10\"> </span>bedrag <span class=\"_ _10\"> </span>van <span class=\"_ _11\"> </span>11,<span class=\"ls5\">45</span> <span class=\"_ _15\"> </span>mi<span class=\"_ _1\"></span>o <span class=\"_ _15\"> </span>EUR <span class=\"_ _10\"> </span>werd terugbetaald<span class=\"_ _b\"></span>. <span class=\"_ _16\"></span>Op <span class=\"_ _14\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>einde<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _e\"></span>boekjaa<span class=\"_ _0\"></span>r <span class=\"_ _14\"></span>bedragen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>otale <span class=\"_ _14\"></span>open<span class=\"_ _0\"></span>staande <span class=\"_ _e\"></span>verstrekte <span class=\"_ _e\"></span>kredieten<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>korte <span class=\"_ _e\"></span>termijn bruto 2,<span class=\"ls5\">60</span> mio E<span class=\"_ _b\"></span>UR<span class=\"_ _1\"></span> (2021<span class=\"_ _b\"></span><span class=\"ls3\">: <span class=\"ls5\">14<span class=\"ls0\">,05 mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR)<span class=\"_ _0\"></span> als volgt<span class=\"_ _0\"></span>:<span class=\"ff3\"> </span></span></span></span>Vervaldag<span class=\"_ _b\"></span> Bedrag Interest- Garanties in EUR<span class=\"_ _1\"></span><span class=\"ff3 fs1\"> </span>voet Hypotheekga<span class=\"_ _0\"></span>rantie<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op on<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oerend goe<span class=\"_ _0\"></span>d, borgstel<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ing, 2021<span class=\"ls0\">-</span>2025<span class=\"ls0\"> </span>2.<span class=\"ls5\">596</span>.<span class=\"ls5\">280</span>,<span class=\"ls5\">24</span> 7%<span class=\"ls0\"> </span>verpanding aande<span class=\"_ _b\"></span>len en w<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nstuitke<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen (4,23 <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>o EUR<span class=\"_ _b\"></span>) Er <span class=\"_ _14\"></span>werden <span class=\"_ _e\"></span>gedu<span class=\"_ _0\"></span>rende <span class=\"_ _e\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _e\"></span>voor <span class=\"_ _14\"></span>1,<span class=\"ls5\">22</span> <span class=\"_ _e\"></span>mio <span class=\"_ _14\"></span>EUR <span class=\"_ _e\"></span>interesten <span class=\"_ _e\"></span>op <span class=\"_ _14\"></span>korte- <span class=\"_ _14\"></span>en <span class=\"_ _e\"></span>l<span class=\"_ _1\"></span>ange<span class=\"_ _b\"></span>termijnkredieten <span class=\"_ _e\"></span>erkend <span class=\"_ _e\"></span>als <span class=\"_ _e\"></span>financi\u00eble<span class=\"_ _b\"></span> opbrengsten<span class=\"_ _b\"></span>.<span class=\"ff3\"> </span>Er <span class=\"_ _1c\"> </span>dien<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>vas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>geste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _1c\"> </span>da<span class=\"_ _0\"></span>t <span class=\"_ _1c\"> </span><span class=\"ls5\">de</span> <span class=\"_ _1c\"> </span>beta<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ngsverp<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ichtingen<span class=\"_ _b\"></span> <span class=\"_ _1c\"> </span>van <span class=\"_ _1c\"> </span>K<span class=\"_ _b\"></span>reator <span class=\"_ _1c\"> </span>Do<span class=\"_ _b\"></span>m <span class=\"_ _1c\"> </span>Develop<span class=\"_ _0\"></span>ment <span class=\"_ _1c\"> </span>Sp<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>z <span class=\"_ _1c\"> </span>o.o<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>onde<span class=\"_ _b\"></span>r <span class=\"_ _1c\"> </span>de dadingsov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>eenkoms<span class=\"_ _b\"></span>t <span class=\"_ _15\"> </span>uit<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>2020 <span class=\"_ _15\"> </span>s<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>echts<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>gedeeltel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jk <span class=\"_ _16\"></span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>nagek<span class=\"_ _b\"></span>omen<span class=\"_ _1\"></span>. <span class=\"_ _16\"></span>Reken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>houdend <span class=\"_ _14\"></span>met <span class=\"_ _16\"> </span>de <span class=\"_ _15\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>feit <span class=\"_ _16\"></span>da<span class=\"_ _0\"></span>t <span class=\"_ _16\"></span>de uitvoering <span class=\"_\"> </span>va<span class=\"_ _b\"></span>n <span class=\"_ _29\"> </span> <span class=\"_\"> </span>de <span class=\"_\"> </span>ges<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>elde <span class=\"_ _11\"> </span>waarborgen <span class=\"_ _11\"> </span>moeilijk <span class=\"_ _11\"> </span>is <span class=\"_\"> </span>en <span class=\"_\"> </span>lang <span class=\"_\"> </span>z<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>duren<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>heeft <span class=\"_\"> </span>de <span class=\"_\"> </span>venn<span class=\"_ _b\"></span>oot<span class=\"_ _1\"></span>schap <span class=\"_ _11\"> </span>op <span class=\"_\"> </span>hede<span class=\"_ _0\"></span>n <span class=\"_\"> </span><span class=\"ls5\">een</span> waardeve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _16\"> </span>erkend<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _14\"></span>de <span class=\"_ _15\"> </span>hoo<span class=\"_ _0\"></span>fdsom <span class=\"_ _16\"></span>ten <span class=\"_ _16\"></span>bedrage<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>1,19<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>mio <span class=\"_ _16\"></span>EUR. <span class=\"_ _16\"> </span>De <span class=\"_ _16\"> </span>analyse<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>die <span class=\"_ _16\"> </span>heeft <span class=\"_ _14\"></span>geleid<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>ot<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>het bo<span class=\"ls0\">eken <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>een <span class=\"_ _14\"></span>waardeve<span class=\"_ _b\"></span>rmindering <span class=\"_ _e\"></span>is <span class=\"_ _e\"></span>een <span class=\"_ _16\"></span><span class=\"ff8\">bes<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>estimate<span class=\"ff2\"> <span class=\"_ _14\"></span>d<span class=\"_ _0\"></span>ie <span class=\"_ _14\"></span>wor<span class=\"_ _b\"></span>dt <span class=\"_ _14\"></span>gekenmerkt<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>door <span class=\"_ _e\"></span>elementen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>onzekerheid,<span class=\"_ _b\"></span> </span></span></span>zoals onder<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>meer<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de uitvoe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing van de zek<span class=\"_ _b\"></span>erheden. De post dub<span class=\"_ _b\"></span>ieuze ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ige debi<span class=\"_ _b\"></span>teuren op<span class=\"_ _0\"></span> 31 dec<span class=\"_ _0\"></span>embe<span class=\"_ _b\"></span>r 20<span class=\"_ _1\"></span>22 bedraa<span class=\"_ _b\"></span>gt <span class=\"_ _1\"></span>1,<span class=\"ls5\">40</span> mio<span class=\"_ _b\"></span> EUR (2021<span class=\"_ _b\"></span>: 0,21 mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en bestaat<span class=\"_ _b\"></span> uit <span class=\"_ _b\"></span>(1) <span class=\"_ _b\"></span>de <span class=\"_ _9\"></span>in 2<span class=\"_ _0\"></span>018<span class=\"_ _b\"></span> v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>schu<span class=\"_ _b\"></span>ldi<span class=\"_ _1\"></span>gde<span class=\"_ _b\"></span> in<span class=\"_ _b\"></span>ter<span class=\"_ _1\"></span>es<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _b\"></span>van<span class=\"_ _b\"></span> K<span class=\"_ _b\"></span>reator <span class=\"_ _b\"></span>Dom <span class=\"_ _b\"></span>Deve<span class=\"_ _b\"></span>lopment<span class=\"_ _b\"></span> Sp. <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>o.o. <span class=\"_ _b\"></span>die <span class=\"_ _b\"></span>vo<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>edig <span class=\"_ _9\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> afge<span class=\"_ _b\"></span>waardeerd via <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>financieel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>esu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>taat <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>(2) <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>geboek<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>waar<span class=\"_ _1\"></span>deve<span class=\"_ _b\"></span>rminderin<span class=\"_ _b\"></span>g <span class=\"_ _14\"></span>ten <span class=\"_ _e\"></span>bedrage <span class=\"_ _1\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>1,19 <span class=\"_ _1\"></span>mio <span class=\"_ _1\"></span>EUR <span class=\"_ _e\"></span>zoals <span class=\"_ _1\"></span>hierboven toegelich<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e in huid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>g boek<span class=\"_ _b\"></span>jaar <span class=\"_ _1\"></span>volledig<span class=\"_ _b\"></span> wer<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span> afgewaardee<span class=\"_ _b\"></span>rd via het <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>inanciee<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> resul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aat.<span class=\"ff3\"> </span>Mutatie van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zien<span class=\"_ _0\"></span>ingen voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> waardeve<span class=\"_ _b\"></span>rminderingen<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>overige vorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>inge<span class=\"_ _b\"></span>n:<span class=\"_ _1\"></span><span class=\"ff3\"> </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Op 1 januar<span class=\"_ _b\"></span>i 214<span class=\"ls0\"> </span>561<span class=\"ls0\"> </span>Dotatie ten <span class=\"_ _b\"></span>laste van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> resultaat +1.191<span class=\"_ _b\"></span> - Aanwending  - -<span class=\"ls5\">180</span> Vrijval ten <span class=\"_ _0\"></span>gunste van<span class=\"_ _b\"></span> het resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> - -<span class=\"ls5\">167</span> Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de consol<span class=\"_ _b\"></span>idatiekring - - Op 31 december<span class=\"_ _b\"></span> 1.405<span class=\"_ _b\"></span> 21417. Over<span class=\"_ _0\"></span>lopende<span class=\"_ _0\"></span> rekeningen<span class=\"_ _0\"></span> De <span class=\"_ _1\"></span>overlope<span class=\"_ _0\"></span>nde r<span class=\"_ _1\"></span>eken<span class=\"_ _b\"></span>ingen <span class=\"_ _1\"></span>eind 20<span class=\"_ _1\"></span>22 <span class=\"_ _1\"></span>bestaan <span class=\"_ _1\"></span>b<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jna integraal <span class=\"_ _1\"></span>uit over <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>dragen kosten die voortvloeie<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>uit Accentis ten bed<span class=\"_ _0\"></span>rage van<span class=\"_ _0\"></span> 0,<span class=\"ls5\">25</span> mio EUR. De overlopen<span class=\"_ _0\"></span>de reken<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eind<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2021 bes<span class=\"_ _b\"></span>taan uit (1)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>over<span class=\"_ _0\"></span> te drage<span class=\"_ _0\"></span>n kosten d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tvloeien<span class=\"_ _b\"></span> uit Accentis ten<span class=\"_ _b\"></span> bedrage van 0,03 mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(2)<span class=\"_ _0\"></span> verkregen <span class=\"_ _b\"></span>int<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>esten op <span class=\"_ _b\"></span>lenin<span class=\"_ _1\"></span>gen verst<span class=\"_ _0\"></span>rekt aan<span class=\"_ _b\"></span> der<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ten bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age<span class=\"_ _0\"></span> van 1,18 mio EU<span class=\"_ _b\"></span>R.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__84-1": {
   "value": " \u25aa <span class=\"_ _27\"> </span>Terug te vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deren Be<span class=\"_ _b\"></span>lgische <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>tw <span class=\"ls5\">en </span>belastingen<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age van 1,<span class=\"_ _b\"></span>15 m<span class=\"_ _1\"></span>io E<span class=\"_ _b\"></span>UR<span class=\"_ _1\"></span>.26. Belastingsc<span class=\"_ _0\"></span>hu<span class=\"_ _0\"></span>lden De belas<span class=\"_ _b\"></span>tingschulden<span class=\"_ _b\"></span> eind<span class=\"_ _0\"></span> 2022 <span class=\"_ _0\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen <span class=\"_ _b\"></span>0,51 <span class=\"_ _b\"></span>mio EU<span class=\"_ _b\"></span>R en o<span class=\"_ _b\"></span>mvatt<span class=\"_ _0\"></span>en v<span class=\"_ _b\"></span>oor<span class=\"_ _1\"></span>na<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>elijk (1)<span class=\"_ _0\"></span> de <span class=\"_ _b\"></span>geraa<span class=\"_ _b\"></span>mde winstbe<span class=\"_ _b\"></span>lastingen over <span class=\"_ _16\"> </span>boekjaar <span class=\"_ _16\"> </span>2022 <span class=\"_ _16\"> </span>en <span class=\"_ _15\"> </span>de <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>betalen <span class=\"_ _16\"> </span>winstbelas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen <span class=\"_ _16\"> </span>over <span class=\"_ _16\"> </span>vorig<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>boekjaar <span class=\"_ _16\"> </span>(<span class=\"_ _1\"></span>0,4<span class=\"_ _e\"></span>2 <span class=\"_ _14\"></span>m<span class=\"_ _1\"></span>io <span class=\"_ _16\"></span>EUR) <span class=\"_ _16\"> </span>en <span class=\"_ _16\"></span>(2) <span class=\"_ _15\"> </span>te <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>alen <span class=\"_ _16\"> </span>btw (0,03 mio E<span class=\"_ _0\"></span>UR). De belas<span class=\"_ _b\"></span>tingschulden<span class=\"_ _b\"></span> eind<span class=\"_ _0\"></span> 2021 <span class=\"_ _0\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen <span class=\"_ _b\"></span>0,<span class=\"ls5\">26</span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>io <span class=\"_ _b\"></span>EUR en <span class=\"_ _b\"></span>omvat<span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>voorna<span class=\"_ _b\"></span>mel<span class=\"_ _1\"></span>ijk <span class=\"_ _b\"></span>(1) de <span class=\"_ _b\"></span>geraa<span class=\"_ _0\"></span>mde w<span class=\"_ _b\"></span>instbelastingen<span class=\"_ _b\"></span> over boekjaa<span class=\"_ _b\"></span>r 2021 (0,06 mio E<span class=\"_ _b\"></span>UR) en (2) te betalen<span class=\"_ _b\"></span> btw (0,<span class=\"ls5\">15</span> mio EUR<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__88": {
   "value": "18. Geld<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iddelen<span class=\"_ _b\"></span> en <span class=\"_ _1\"></span>kasequ<span class=\"_ _b\"></span>ivalenten De <span class=\"_ _e\"></span>liquide mi<span class=\"_ _1\"></span>dde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>omvatten <span class=\"_ _1\"></span>voorna<span class=\"_ _0\"></span>melijk <span class=\"_ _1\"></span>kasdeposi<span class=\"_ _0\"></span>to\u2019s <span class=\"_ _1\"></span>aangeho<span class=\"_ _b\"></span>uden <span class=\"_ _e\"></span>bij <span class=\"_ _e\"></span>verschi<span class=\"_ _b\"></span>ll<span class=\"_ _1\"></span>ende <span class=\"_ _1\"></span>banken<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Alle m<span class=\"_ _1\"></span>idde<span class=\"_ _0\"></span>len <span class=\"_ _e\"></span>zijn vrij van en<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ge rest<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ictie<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__90-1": {
   "value": "20<span class=\"ls3\">. <span class=\"ls0\">Eigen ver<span class=\"_ _b\"></span>mogen </span></span>Voor <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>aansluiting<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>eigen <span class=\"_ _1\"></span>vermogen <span class=\"_ _1\"></span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>ve<span class=\"_ _0\"></span>rwezen <span class=\"_ _e\"></span>naa<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>tabel <span class=\"_ _e\"></span>mutatieove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zicht <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>wijzigingen <span class=\"_ _e\"></span>van het eigen ver<span class=\"_ _b\"></span>mogen in punt 6.4 op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pagina<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">39</span><span class=\"fc5\">.</span> In 2022 <span class=\"_ _b\"></span>is <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> kapitaa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>niet ge<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>jzigd<span class=\"_ _0\"></span>. Het totaal aan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>al ui<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>staande<span class=\"_ _b\"></span> aandelen van de <span class=\"_ _b\"></span>juridische moede<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>at<span class=\"_ _1\"></span>schapp<span class=\"_ _0\"></span>ij is ge\u00ebvo<span class=\"_ _0\"></span>lueerd als<span class=\"_ _b\"></span> volgt:<span class=\"ff3\"> </span>Aantal aande<span class=\"_ _b\"></span>len Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 20<span class=\"ls5\">20</span> 9.<span class=\"ls5\">170</span>.<span class=\"ls5\">939</span> Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021 9.<span class=\"ls5\">170</span>.<span class=\"ls5\">939</span> Op 31 december<span class=\"_ _b\"></span> 2022 9.170.<span class=\"ls5\">939</span> Onderstaande<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tabe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> vat he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> type en<span class=\"_ _b\"></span> d<span class=\"_ _1\"></span>e evolutie<span class=\"_ _0\"></span> van de<span class=\"_ _0\"></span> geconsol<span class=\"_ _b\"></span>ideerde reserves<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>groep samen<span class=\"_ _b\"></span>. in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1 fc1\"> </span>Omschrijvi<span class=\"_ _b\"></span>ng<span class=\"ff2 fc0\"> </span>20<span class=\"ls0\">22<span class=\"ff2 fs3\"> </span></span>20<span class=\"ls0\">21 </span>Wettelijke <span class=\"_ _0\"></span>reserves Een deel<span class=\"_ _0\"></span> van he<span class=\"_ _0\"></span>t vermogen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dat nie<span class=\"_ _b\"></span>t uitgekeerd <span class=\"_ _b\"></span>mag worden. D<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t is<span class=\"_ _0\"></span> wettelijk<span class=\"_ _b\"></span> 8.<span class=\"ls5\">098</span> 7.531<span class=\"_ _0\"></span> vastgelegd.<span class=\"_ _0\"></span> Beschikbare<span class=\"_ _b\"></span> r<span class=\"_ _1\"></span>ese<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ves Gerealiseerde<span class=\"_ _b\"></span> winsten die<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uitgekee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d 6.<span class=\"ls5\">918</span> 8.296<span class=\"_ _0\"></span> mogen wo<span class=\"_ _0\"></span>rden.<span class=\"_ _b\"></span> Overged<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen resul<span class=\"_ _b\"></span>taat Alle overige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>winsten<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liezen en transacties <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>et eigenaa<span class=\"_ _b\"></span>rs uit 7.<span class=\"ls5\">491</span> 39.661<span class=\"_ _b\"></span> voorgaande<span class=\"_ _0\"></span> periodes<span class=\"_ _b\"></span>. Totaal geconso<span class=\"_ _b\"></span>lideerde res<span class=\"_ _b\"></span>erves van de groe<span class=\"_ _0\"></span>p 22<span class=\"ls0\">.</span>507<span class=\"ls0\"> </span>55<span class=\"ls0\">.</span>48<span class=\"ls0\">8 </span>21<span class=\"ls3\">. </span>Par<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ipaties en<span class=\"_ _0\"></span> ingekoch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e eigen aan<span class=\"_ _b\"></span>delen Integraa<span class=\"_ _0\"></span>l geconsol<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>deerde par<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ipatie In <span class=\"_ _1\"></span>2022 werd <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>partic<span class=\"_ _b\"></span>ipatie <span class=\"_ _1\"></span>in Accentis <span class=\"_ _1\"></span>procentueel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>verhoogd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>67,25%<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de t<span class=\"_ _1\"></span>otale stemrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en (2021: 66,99%) als <span class=\"_ _e\"></span>gevolg <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nietiging <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>eigen <span class=\"_ _1\"></span>aandelen <span class=\"_ _1\"></span>door <span class=\"_ _1\"></span>Accent<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>nv<span class=\"ls3\">, <span class=\"_ _1\"></span></span>en <span class=\"_ _e\"></span>daalde <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>belang <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>derden <span class=\"_ _1\"></span>van <span class=\"_ _14\"></span><span class=\"ls5\">33</span>,01<span class=\"ls16\">% </span>eind 2021 tot<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>32,<span class=\"ls5\">75</span>%<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eind 2022.<span class=\"_ _b\"></span><span class=\"ff3\"> </span>Verkor<span class=\"_ _0\"></span>te kasstromen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ffb\">\u2013</span> Acce<span class=\"_ _b\"></span>ntis Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>31 december<span class=\"_ _1\"></span><span class=\"ff2\"> </span>31 december<span class=\"_ _1\"></span><span class=\"ff2\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>VOORTGEZ<span class=\"_ _b\"></span>ETTE B<span class=\"_ _b\"></span>EDRIJFSA<span class=\"_ _b\"></span>C<span class=\"_ _1\"></span>TIV<span class=\"_ _b\"></span>ITEITEN<span class=\"ff8 fc0\"> </span>Kasstroo<span class=\"_ _0\"></span>m <span class=\"ffc\">\u2013</span> op<span class=\"_ _b\"></span>erationele re<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aten <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>oor <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ijziging<span class=\"_ _b\"></span>en in <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>erkkapi<span class=\"_ _b\"></span>taal 3.<span class=\"lsf\">243</span> 7.712 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ffc\">\u2013</span> <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ijziging<span class=\"_ _b\"></span>en in wer<span class=\"_ _b\"></span>kk<span class=\"_ _1\"></span>api<span class=\"_ _b\"></span>taal -<span class=\"lsf\">522</span> -3.83<span class=\"_ _0\"></span>9 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ff6\">\u2013</span> op<span class=\"_ _b\"></span>erationele a<span class=\"_ _b\"></span>ctiviteiten<span class=\"_ _b\"></span> 2.<span class=\"lsf\">721</span> 3.873 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ff6\">\u2013</span> in<span class=\"_ _b\"></span>vestering<span class=\"_ _0\"></span>sacti<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>iteiten 4.<span class=\"lsf\">189</span> 60.82<span class=\"_ _0\"></span>3 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ff6\">\u2013</span> finan<span class=\"_ _b\"></span>cieringsa<span class=\"_ _b\"></span>ct<span class=\"_ _1\"></span>ivi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten<span class=\"_ _b\"></span> -58.<span class=\"lsf\">626</span> -5.36<span class=\"_ _0\"></span>3 Nettoka<span class=\"_ _b\"></span>sstroom -51.<span class=\"lsf\">716</span> 59.33<span class=\"_ _0\"></span>3 Op datu<span class=\"_ _b\"></span>m van p<span class=\"_ _b\"></span>ublicatie <span class=\"_ _0\"></span>bezi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>vennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> totaal 849.<span class=\"ls5\">228</span>.57<span class=\"_ _b\"></span>2 aandelen, o<span class=\"_ _b\"></span>f 67,<span class=\"ls5\">25</span>%<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> de to<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _b\"></span>stemrechten. Participat<span class=\"_ _0\"></span>ies geconsol<span class=\"_ _b\"></span>ideerd volgens<span class=\"_ _b\"></span> vermogensmutat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e Het 50%<span class=\"_ _0\"></span>-belang in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vennoo<span class=\"_ _0\"></span>tschap<span class=\"_ _b\"></span> C<span class=\"_ _1\"></span>lubho<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>el G<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bH bleef ongew<span class=\"_ _b\"></span>ijzigd in 2022 (cf. toel<span class=\"_ _b\"></span>ichti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">13</span> <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pagina<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">64<span class=\"ls10\">).</span></span><span class=\"ff3\"> </span>Ingekoch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e eigen aa<span class=\"_ _b\"></span>ndelen Op <span class=\"_ _14\"></span>vers<span class=\"_ _0\"></span>lagdatu<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>bezi<span class=\"_ _0\"></span>t <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _14\"></span>364.152 <span class=\"_ _e\"></span>eigen <span class=\"_ _e\"></span>aandelen <span class=\"_ _1\"></span>aangekoc<span class=\"_ _0\"></span>ht <span class=\"_ _14\"></span>\u00e0 <span class=\"_ _14\"></span>gemidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>9,<span class=\"ls5\">29</span> <span class=\"_ _e\"></span>EUR <span class=\"_ _e\"></span>per <span class=\"_ _14\"></span>aandeel,<span class=\"_ _b\"></span> zijnde totaa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>3,<span class=\"ls5\">38</span> mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR. Dit <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s he<span class=\"_ _0\"></span>tzelfde aanta<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>eigen aande<span class=\"_ _b\"></span>len als eind<span class=\"_ _0\"></span> vorig jaar<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__91": {
   "value": "In 2022 <span class=\"_ _b\"></span>is <span class=\"_ _1\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> kapitaa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>niet ge<span class=\"_ _b\"></span>wi<span class=\"_ _1\"></span>jzigd<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__92": {
   "value": "Onderstaande<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tabe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> vat he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> type en<span class=\"_ _b\"></span> d<span class=\"_ _1\"></span>e evolutie<span class=\"_ _0\"></span> van de<span class=\"_ _0\"></span> geconsol<span class=\"_ _b\"></span>ideerde reserves<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>groep samen<span class=\"_ _b\"></span>. in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1 fc1\"> </span>Omschrijvi<span class=\"_ _b\"></span>ng<span class=\"ff2 fc0\"> </span>20<span class=\"ls0\">22<span class=\"ff2 fs3\"> </span></span>20<span class=\"ls0\">21 </span>Wettelijke <span class=\"_ _0\"></span>reserves Een deel<span class=\"_ _0\"></span> van he<span class=\"_ _0\"></span>t vermogen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dat nie<span class=\"_ _b\"></span>t uitgekeerd <span class=\"_ _b\"></span>mag worden. D<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t is<span class=\"_ _0\"></span> wettelijk<span class=\"_ _b\"></span> 8.<span class=\"ls5\">098</span> 7.531<span class=\"_ _0\"></span> vastgelegd.<span class=\"_ _0\"></span> Beschikbare<span class=\"_ _b\"></span> r<span class=\"_ _1\"></span>ese<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ves Gerealiseerde<span class=\"_ _b\"></span> winsten die<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uitgekee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d 6.<span class=\"ls5\">918</span> 8.296<span class=\"_ _0\"></span> mogen wo<span class=\"_ _0\"></span>rden.<span class=\"_ _b\"></span> Overged<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>agen resul<span class=\"_ _b\"></span>taat Alle overige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>winsten<span class=\"_ _b\"></span>, <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>liezen en transacties <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>et eigenaa<span class=\"_ _b\"></span>rs uit 7.<span class=\"ls5\">491</span> 39.661<span class=\"_ _b\"></span> voorgaande<span class=\"_ _0\"></span> periodes<span class=\"_ _b\"></span>. Totaal geconso<span class=\"_ _b\"></span>lideerde res<span class=\"_ _b\"></span>erves van de groe<span class=\"_ _0\"></span>p 22<span class=\"ls0\">.</span>507<span class=\"ls0\"> </span>55<span class=\"ls0\">.</span>48<span class=\"ls0\">8 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__98": {
   "value": "ingekoch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e eigen aan<span class=\"_ _b\"></span>delen Integraa<span class=\"_ _0\"></span>l geconsol<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>deerde par<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ipatie In <span class=\"_ _1\"></span>2022 werd <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>partic<span class=\"_ _b\"></span>ipatie <span class=\"_ _1\"></span>in Accentis <span class=\"_ _1\"></span>procentueel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>verhoogd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>67,25%<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de t<span class=\"_ _1\"></span>otale stemrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en (2021: 66,99%) als <span class=\"_ _e\"></span>gevolg <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nietiging <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>eigen <span class=\"_ _1\"></span>aandelen <span class=\"_ _1\"></span>door <span class=\"_ _1\"></span>Accent<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>nv<span class=\"ls3\">, <span class=\"_ _1\"></span></span>en <span class=\"_ _e\"></span>daalde <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>belang <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>derden <span class=\"_ _1\"></span>van <span class=\"_ _14\"></span><span class=\"ls5\">33</span>,01<span class=\"ls16\">% </span>eind 2021 tot<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>32,<span class=\"ls5\">75</span>%<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eind 2022.<span class=\"_ _b\"></span><span class=\"ff3\"> </span>Verkor<span class=\"_ _0\"></span>te kasstromen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ffb\">\u2013</span> Acce<span class=\"_ _b\"></span>ntis Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>31 december<span class=\"_ _1\"></span><span class=\"ff2\"> </span>31 december<span class=\"_ _1\"></span><span class=\"ff2\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>VOORTGEZ<span class=\"_ _b\"></span>ETTE B<span class=\"_ _b\"></span>EDRIJFSA<span class=\"_ _b\"></span>C<span class=\"_ _1\"></span>TIV<span class=\"_ _b\"></span>ITEITEN<span class=\"ff8 fc0\"> </span>Kasstroo<span class=\"_ _0\"></span>m <span class=\"ffc\">\u2013</span> op<span class=\"_ _b\"></span>erationele re<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aten <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>oor <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ijziging<span class=\"_ _b\"></span>en in <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>erkkapi<span class=\"_ _b\"></span>taal 3.<span class=\"lsf\">243</span> 7.712 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ffc\">\u2013</span> <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ijziging<span class=\"_ _b\"></span>en in wer<span class=\"_ _b\"></span>kk<span class=\"_ _1\"></span>api<span class=\"_ _b\"></span>taal -<span class=\"lsf\">522</span> -3.83<span class=\"_ _0\"></span>9 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ff6\">\u2013</span> op<span class=\"_ _b\"></span>erationele a<span class=\"_ _b\"></span>ctiviteiten<span class=\"_ _b\"></span> 2.<span class=\"lsf\">721</span> 3.873 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ff6\">\u2013</span> in<span class=\"_ _b\"></span>vestering<span class=\"_ _0\"></span>sacti<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>iteiten 4.<span class=\"lsf\">189</span> 60.82<span class=\"_ _0\"></span>3 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ff6\">\u2013</span> finan<span class=\"_ _b\"></span>cieringsa<span class=\"_ _b\"></span>ct<span class=\"_ _1\"></span>ivi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten<span class=\"_ _b\"></span> -58.<span class=\"lsf\">626</span> -5.36<span class=\"_ _0\"></span>3 Nettoka<span class=\"_ _b\"></span>sstroom -51.<span class=\"lsf\">716</span> 59.33<span class=\"_ _0\"></span>3 Op datu<span class=\"_ _b\"></span>m van p<span class=\"_ _b\"></span>ublicatie <span class=\"_ _0\"></span>bezi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>vennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> totaal 849.<span class=\"ls5\">228</span>.57<span class=\"_ _b\"></span>2 aandelen, o<span class=\"_ _b\"></span>f 67,<span class=\"ls5\">25</span>%<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> de to<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _b\"></span>stemrechten. Participat<span class=\"_ _0\"></span>ies geconsol<span class=\"_ _b\"></span>ideerd volgens<span class=\"_ _b\"></span> vermogensmutat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e Het 50%<span class=\"_ _0\"></span>-belang in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vennoo<span class=\"_ _0\"></span>tschap<span class=\"_ _b\"></span> C<span class=\"_ _1\"></span>lubho<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>el G<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bH bleef ongew<span class=\"_ _b\"></span>ijzigd in 2022 (cf. toel<span class=\"_ _b\"></span>ichti<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">13</span> <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pagina<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">64<span class=\"ls10\">).</span></span><span class=\"ff3\"> </span>Ingekoch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e eigen aa<span class=\"_ _b\"></span>ndelen Op <span class=\"_ _14\"></span>vers<span class=\"_ _0\"></span>lagdatu<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>bezi<span class=\"_ _0\"></span>t <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>vennoo<span class=\"_ _b\"></span>tschap <span class=\"_ _14\"></span>364.152 <span class=\"_ _e\"></span>eigen <span class=\"_ _e\"></span>aandelen <span class=\"_ _1\"></span>aangekoc<span class=\"_ _0\"></span>ht <span class=\"_ _14\"></span>\u00e0 <span class=\"_ _14\"></span>gemidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>9,<span class=\"ls5\">29</span> <span class=\"_ _e\"></span>EUR <span class=\"_ _e\"></span>per <span class=\"_ _14\"></span>aandeel,<span class=\"_ _b\"></span> zijnde totaa<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>3,<span class=\"ls5\">38</span> mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR. Dit <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s he<span class=\"_ _0\"></span>tzelfde aanta<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>eigen aande<span class=\"_ _b\"></span>len als eind<span class=\"_ _0\"></span> vorig jaar<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__94": {
   "value": "Integraa<span class=\"_ _0\"></span>l geconsol<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>deerde par<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ipatie In <span class=\"_ _1\"></span>2022 werd <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>partic<span class=\"_ _b\"></span>ipatie <span class=\"_ _1\"></span>in Accentis <span class=\"_ _1\"></span>procentueel<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>verhoogd<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>67,25%<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de t<span class=\"_ _1\"></span>otale stemrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en (2021: 66,99%) als <span class=\"_ _e\"></span>gevolg <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>nietiging <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>eigen <span class=\"_ _1\"></span>aandelen <span class=\"_ _1\"></span>door <span class=\"_ _1\"></span>Accent<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>nv<span class=\"ls3\">, <span class=\"_ _1\"></span></span>en <span class=\"_ _e\"></span>daalde <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>belang <span class=\"_ _e\"></span>van <span class=\"_ _1\"></span>derden <span class=\"_ _1\"></span>van <span class=\"_ _14\"></span><span class=\"ls5\">33</span>,01<span class=\"ls16\">% </span>eind 2021 tot<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>32,<span class=\"ls5\">75</span>%<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>eind 2022.<span class=\"_ _b\"></span><span class=\"ff3\"> </span>Verkor<span class=\"_ _0\"></span>te kasstromen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ffb\">\u2013</span> Acce<span class=\"_ _b\"></span>ntis Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>31 december<span class=\"_ _1\"></span><span class=\"ff2\"> </span>31 december<span class=\"_ _1\"></span><span class=\"ff2\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>VOORTGEZ<span class=\"_ _b\"></span>ETTE B<span class=\"_ _b\"></span>EDRIJFSA<span class=\"_ _b\"></span>C<span class=\"_ _1\"></span>TIV<span class=\"_ _b\"></span>ITEITEN<span class=\"ff8 fc0\"> </span>Kasstroo<span class=\"_ _0\"></span>m <span class=\"ffc\">\u2013</span> op<span class=\"_ _b\"></span>erationele re<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ul<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aten <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>oor <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ijziging<span class=\"_ _b\"></span>en in <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>erkkapi<span class=\"_ _b\"></span>taal 3.<span class=\"lsf\">243</span> 7.712 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ffc\">\u2013</span> <span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>ijziging<span class=\"_ _b\"></span>en in wer<span class=\"_ _b\"></span>kk<span class=\"_ _1\"></span>api<span class=\"_ _b\"></span>taal -<span class=\"lsf\">522</span> -3.83<span class=\"_ _0\"></span>9 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ff6\">\u2013</span> op<span class=\"_ _b\"></span>erationele a<span class=\"_ _b\"></span>ctiviteiten<span class=\"_ _b\"></span> 2.<span class=\"lsf\">721</span> 3.873 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ff6\">\u2013</span> in<span class=\"_ _b\"></span>vestering<span class=\"_ _0\"></span>sacti<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>iteiten 4.<span class=\"lsf\">189</span> 60.82<span class=\"_ _0\"></span>3 Kasstroo<span class=\"_ _0\"></span>m <span class=\"ff6\">\u2013</span> finan<span class=\"_ _b\"></span>cieringsa<span class=\"_ _b\"></span>ct<span class=\"_ _1\"></span>ivi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten<span class=\"_ _b\"></span> -58.<span class=\"lsf\">626</span> -5.36<span class=\"_ _0\"></span>3 Nettoka<span class=\"_ _b\"></span>sstroom -51.<span class=\"lsf\">716</span> 59.33<span class=\"_ _0\"></span>3 Op datu<span class=\"_ _b\"></span>m van p<span class=\"_ _b\"></span>ublicatie <span class=\"_ _0\"></span>bezi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>vennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> totaal 849.<span class=\"ls5\">228</span>.57<span class=\"_ _b\"></span>2 aandelen, o<span class=\"_ _b\"></span>f 67,<span class=\"ls5\">25</span>%<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> de to<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ale <span class=\"_ _b\"></span>stemrechten. Participat<span class=\"_ _0\"></span>ies geconsol<span class=\"_ _b\"></span>ideerd",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__99": {
   "value": "22. Voorz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>eningen<span class=\"_ _b\"></span> Pensioenen<span class=\"_ _b\"></span> Overige<span class=\"_ _b\"></span><span class=\"ff2 fs3\"> </span>Totaal in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs1 fc1\"> </span>voorzieningen<span class=\"_ _b\"></span> Op 31 december<span class=\"_ _b\"></span> 2021<span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>13<span class=\"ff2 fc0\"> </span>13<span class=\"ff2 fc0\"> </span>Dotatie in de<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>oop<span class=\"_ _b\"></span> van het boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> midde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>s de<span class=\"_ _b\"></span> - 250<span class=\"ls0\"> </span>250<span class=\"ls0\"> </span>resultaten<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> Vrijval in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>loop<span class=\"_ _0\"></span> van he<span class=\"_ _0\"></span>t boekjaa<span class=\"_ _0\"></span>r middels de<span class=\"_ _b\"></span> - - - resultaten<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekening<span class=\"_ _b\"></span> Aanwending/<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rugname<span class=\"_ _0\"></span> van voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zieningen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in de - -<span class=\"ls5\">12</span> -<span class=\"ls5\">12</span> loop van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aar midd<span class=\"_ _0\"></span>els<span class=\"_ _0\"></span> de balans Wijziging in<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de consol<span class=\"_ _b\"></span>idatiekring - - - Op 31 december<span class=\"_ _b\"></span> 2022<span class=\"ff2 fc0\"> </span>- 251<span class=\"ls0\"> </span>251<span class=\"ls0\"> </span>De groep heef<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> verslagda<span class=\"_ _0\"></span>tum geen<span class=\"_ _b\"></span> zogenoemde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>toegezegd<span class=\"_ _b\"></span>-pensioenregel<span class=\"_ _b\"></span>ingen (<span class=\"ff8\">defined bene<span class=\"_ _b\"></span>fit<span class=\"ff2 ls10\">).<span class=\"ls0\"> </span></span></span>De <span class=\"_ _b\"></span>rubriek <span class=\"_ _b\"></span>overige<span class=\"_ _b\"></span> vo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>zien<span class=\"_ _0\"></span>ingen <span class=\"_ _0\"></span>hee<span class=\"_ _b\"></span>ft <span class=\"_ _b\"></span>betrekking <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>provisie <span class=\"_ _b\"></span>aa<span class=\"_ _b\"></span>ngelegd <span class=\"_ _b\"></span>voor d<span class=\"_ _b\"></span>e B<span class=\"_ _b\"></span>rugse <span class=\"_ _b\"></span>Metaalwerken <span class=\"_ _9\"></span>(<span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>malige<span class=\"_ _b\"></span> bouwactivitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s <span class=\"ls5\">nv</span>).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__100": {
   "value": "De groep heef<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>op<span class=\"_ _0\"></span> verslagda<span class=\"_ _0\"></span>tum geen<span class=\"_ _b\"></span> zogenoemde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>toegezegd<span class=\"_ _b\"></span>-pensioenregel<span class=\"_ _b\"></span>ingen (defined bene<span class=\"_ _b\"></span>fit).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__101": {
   "value": "De <span class=\"_ _b\"></span>rubriek <span class=\"_ _b\"></span>overige<span class=\"_ _b\"></span> vo<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>zien<span class=\"_ _0\"></span>ingen <span class=\"_ _0\"></span>hee<span class=\"_ _b\"></span>ft <span class=\"_ _b\"></span>betrekking <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>provisie <span class=\"_ _b\"></span>aa<span class=\"_ _b\"></span>ngelegd <span class=\"_ _b\"></span>voor d<span class=\"_ _b\"></span>e B<span class=\"_ _b\"></span>rugse <span class=\"_ _b\"></span>Metaalwerken <span class=\"_ _9\"></span>(<span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>malige<span class=\"_ _b\"></span> bouwactivitei<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s <span class=\"ls5\">nv</span>).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__102": {
   "value": "23. Financi\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e sc<span class=\"_ _0\"></span>hulden De fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble <span class=\"_ _1\"></span>schulden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Iep Invest<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>hebben<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>uitslu<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tend betrekk<span class=\"_ _b\"></span>ing op di<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Accentis. Accentis maakt<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>geb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uik<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van financi\u00eble <span class=\"_ _0\"></span>leasings en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kredieten<span class=\"_ _b\"></span> voor de financier<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zijn vastgo<span class=\"_ _b\"></span>ed. In <span class=\"_ _21\"> </span>totaal<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>werd <span class=\"_ _1c\"> </span>in <span class=\"_ _21\"> </span>de <span class=\"_ _20\"> </span>loop <span class=\"_ _21\"> </span>van <span class=\"_ _20\"> </span>2022 <span class=\"_ _20\"> </span>voor <span class=\"_ _20\"> </span>1,<span class=\"ls5\">58</span> mio EUR<span class=\"_ _b\"></span> <span class=\"_ _20\"> </span>aan <span class=\"_ _20\"> </span>f<span class=\"_ _1\"></span>inanc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>\u00eble <span class=\"_ _20\"> </span>schulden<span class=\"_ _0\"></span> <span class=\"_ _20\"> </span>t<span class=\"_ _1\"></span>erugbe<span class=\"_ _0\"></span>taald <span class=\"_ _20\"> </span>volgens aflossingsschema<span class=\"_ _b\"></span><span class=\"ff6\">\u2019<span class=\"ff2\">s <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>werd de<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>easing<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> ver<span class=\"_ _1\"></span>koch<span class=\"_ _b\"></span>te site Ham<span class=\"_ _0\"></span>ont<span class=\"_ _1\"></span>-Achel <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ntegraal<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>afge<span class=\"_ _0\"></span>lost (-0,12mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR)<span class=\"_ _0\"></span>. </span></span>Tijdens het voorbi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>e boekjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> waren er geen geva<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>len van wanb<span class=\"_ _b\"></span>et<span class=\"_ _1\"></span>aling of schending van<span class=\"_ _0\"></span> convenan<span class=\"_ _0\"></span>ten m<span class=\"_ _e\"></span>et bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekking<span class=\"_ _b\"></span> tot de aangega<span class=\"_ _b\"></span>ne leningen<span class=\"_ _b\"></span>. De mutaties<span class=\"_ _0\"></span> in de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _0\"></span> schulden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>blijken u<span class=\"_ _b\"></span>it onderstaande <span class=\"_ _b\"></span>tabel: in k <span class=\"_ _1\"></span>EUR Evolutie Op 31 december<span class=\"_ _b\"></span> 2021 15.<span class=\"ls5\">575</span> - 15<span class=\"ls0\">.</span>575<span class=\"ls0\"> </span>1.6<span class=\"ls5\">05</span> - 1.<span class=\"ls5\">605</span> 17<span class=\"ls0\">.</span>180<span class=\"ls0\"> </span>Nieuwe sc<span class=\"_ _0\"></span>hulden<span class=\"_ _0\"></span><span class=\"ff3\"> </span>- - - - - - - Terugbeta<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ingen<span class=\"ff3 fc1\"> </span>-<span class=\"ls5\">92</span><span class=\"ff3 fc1\"> </span>-<span class=\"ff3 fc1\"> </span>-<span class=\"ls5\">92</span><span class=\"ff3 fc1\"> </span>-1.6<span class=\"ls5\">05</span><span class=\"ff3 fc1\"> </span>-<span class=\"ff3 fc1\"> </span>-1.<span class=\"ls5\">605</span><span class=\"ff3 fc1\"> </span>-1.<span class=\"ls5\">697</span><span class=\"ff3 fc1\"> </span>Overboekingen<span class=\"_ _b\"></span> -<span class=\"ls5\">1.<span class=\"_ _1\"></span>711<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>- -1.<span class=\"ls5\">711</span> 1.<span class=\"ls5\">711</span> - 1.<span class=\"ls5\">711</span> - Op 31 december<span class=\"_ _b\"></span> 2022 13.<span class=\"ls5\">772</span> - 13.<span class=\"ls5\">772</span> 1.<span class=\"ls5\">711</span> - 1.<span class=\"ls5\">711</span> 15.<span class=\"ls5\">483</span> Waa<span class=\"_ _0\"></span>rvan: Voor va<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tgoed<span class=\"_ _0\"></span>beleg<span class=\"_ _b\"></span>gingen 13.<span class=\"lsf\">772</span> - 13.<span class=\"lsf\">772</span> 1.711<span class=\"ls0\"> </span>- 1.<span class=\"lsf\">711</span> 15.<span class=\"lsf\">483</span> Voor act<span class=\"_ _b\"></span>iv<span class=\"_ _1\"></span>a b<span class=\"_ _0\"></span>estemd<span class=\"_ _b\"></span> voor ver<span class=\"_ _b\"></span>k<span class=\"_ _1\"></span>oop - - - - - - - De hiernavolgend<span class=\"_ _b\"></span>e tabel gee<span class=\"_ _0\"></span>ft <span class=\"ff6\">de aflossingss<span class=\"_ _0\"></span>che<span class=\"_ _b\"></span>ma\u2019s <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>31 dece<span class=\"_ _b\"></span>mber 20<span class=\"ff2\">22: </span></span>Financi\u00eble sc<span class=\"_ _b\"></span>hulden Resterende <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ntere<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>en vastgoedbe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>egginge<span class=\"_ _b\"></span>n in k <span class=\"_ _1\"></span>EUR<span class=\"ff3\">  </span>Leas<span class=\"_ _0\"></span>ing Krediet<span class=\"_ _b\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Leas<span class=\"_ _0\"></span>ing Krediet<span class=\"_ _b\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Op minder dan<span class=\"_ _b\"></span> 1 jaar 1.<span class=\"ls5\">771</span> - 1.<span class=\"ls5\">771</span> 949<span class=\"ls0\"> </span>- 949<span class=\"ls0\"> </span>Tussen 2 en 5<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>jaar<span class=\"_ _b\"></span> 13<span class=\"ls0\">.</span>772<span class=\"ls0\"> </span>- 13<span class=\"ls0\">.</span>772<span class=\"ls0\"> </span>2.<span class=\"ls5\">439</span> - 2.<span class=\"ls5\">439</span> Op meer<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dan 5 jaa<span class=\"_ _b\"></span>r - - - - - - Totaal <span class=\"ff2 fc0\"> </span>15.<span class=\"ls5\">483</span> - 15.<span class=\"ls5\">483</span> 3.<span class=\"ls5\">388</span> - 3.<span class=\"ls5\">388</span> De <span class=\"_ _e\"></span>globale <span class=\"_ _1\"></span>gemidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>effectieve <span class=\"_ _1\"></span>interestvoet <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>leasing-<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>kredietcon<span class=\"_ _0\"></span>tracten <span class=\"_ _1\"></span>op <span class=\"_ _e\"></span>31 <span class=\"_ _e\"></span>dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber <span class=\"_ _e\"></span>2022 <span class=\"_ _e\"></span>bedraag<span class=\"_ _b\"></span>t circa <span class=\"_ _14\"></span>6,<span class=\"ls5\">52</span>% <span class=\"_ _e\"></span>(2021<span class=\"ls6\">: <span class=\"_ _14\"></span></span>5,<span class=\"ls5\">09</span>%). <span class=\"_ _14\"></span>De <span class=\"_ _14\"></span>gemidde<span class=\"_ _b\"></span>lde <span class=\"_ _14\"></span>effectieve<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>nteres<span class=\"_ _b\"></span>tvoet <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>leasingcont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _e\"></span>op <span class=\"_ _14\"></span>31 <span class=\"_ _14\"></span>decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>20<span class=\"_ _1\"></span>22 bedraagt <span class=\"ls5\">6,52</span>% <span class=\"_ _0\"></span>(2021: 6,47<span class=\"ls18\">%)<span class=\"_ _1\"></span></span>, die van de k<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>edietcon<span class=\"_ _0\"></span>tracten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>0,<span class=\"ls5\">00</span>% (2021<span class=\"_ _b\"></span><span class=\"ls3\">: <span class=\"ls0\">2,<span class=\"ls5\">98<span class=\"ls16\">%)<span class=\"_ _1\"></span></span></span>. </span></span>100<span class=\"ls0\">% <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>otale<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>financi\u00eb<span class=\"_ _b\"></span>le <span class=\"_ _11\"> </span>schu<span class=\"_ _0\"></span>lden<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>onderhevig <span class=\"_ _16\"> </span>aan <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>vaste <span class=\"_ _10\"> </span>rentevoe<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>(20<span class=\"_ _1\"></span>21<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span><span class=\"ls5\">100</span>%<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>, <span class=\"_ _15\"> </span>terwijl <span class=\"_ _15\"> </span>0,00% <span class=\"_ _15\"> </span>een<span class=\"_ _0\"></span> </span>variabele re<span class=\"_ _b\"></span>nt<span class=\"_ _1\"></span>evoet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>heeft <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>2021<span class=\"ls3\">: </span>0<span class=\"_ _b\"></span>,00%).<span class=\"ff3\"> </span>De <span class=\"_ _15\"> </span>f<span class=\"_ _1\"></span>inanci\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>schu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>zijn<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>gewaa<span class=\"_ _b\"></span>rborgd <span class=\"_ _10\"> </span>door<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>zekerheden<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>op <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>vastgoed <span class=\"_ _16\"> </span>m<span class=\"_ _1\"></span>et <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>gerappo<span class=\"_ _b\"></span>rteerde <span class=\"_ _10\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _15\"> </span>op 31 decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>2022 <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>34,<span class=\"ls5\">37<span class=\"_ _b\"></span><span class=\"ls0\"> <span class=\"_ _11\"> </span>mio <span class=\"_ _10\"> </span>EUR. <span class=\"_ _15\"> </span>De <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>beschikt<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bijgev<span class=\"_ _b\"></span>ol<span class=\"_ _1\"></span>g <span class=\"_ _10\"> </span>over <span class=\"_ _10\"> </span>vastgoed <span class=\"_ _15\"> </span>met <span class=\"_ _10\"> </span>een <span class=\"_ _15\"> </span>re\u00eble <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rde <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> </span></span>11,<span class=\"ls5\">58</span> mio EUR<span class=\"_ _0\"></span>, dat niet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in waa<span class=\"_ _b\"></span>rbor<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span> werd gegeven<span class=\"_ _b\"></span> voor enig<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kredi<span class=\"_ _b\"></span>et.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__105": {
   "value": ".<span class=\"ff3\"> </span>De <span class=\"_ _15\"> </span>f<span class=\"_ _1\"></span>inanci\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>schu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>den <span class=\"_ _10\"> </span>zijn<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>gewaa<span class=\"_ _b\"></span>rborgd <span class=\"_ _10\"> </span>door<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>zekerheden<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>op <span class=\"_ _10\"> </span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>vastgoed <span class=\"_ _16\"> </span>m<span class=\"_ _1\"></span>et <span class=\"_ _10\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>gerappo<span class=\"_ _b\"></span>rteerde <span class=\"_ _10\"> </span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _15\"> </span>op 31 decembe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>2022 <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>34,<span class=\"ls5\">37<span class=\"_ _b\"></span><span class=\"ls0\"> <span class=\"_ _11\"> </span>mio <span class=\"_ _10\"> </span>EUR. <span class=\"_ _15\"> </span>De <span class=\"_ _10\"> </span>groep <span class=\"_ _10\"> </span>beschikt<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bijgev<span class=\"_ _b\"></span>ol<span class=\"_ _1\"></span>g <span class=\"_ _10\"> </span>over <span class=\"_ _10\"> </span>vastgoed <span class=\"_ _15\"> </span>met <span class=\"_ _10\"> </span>een <span class=\"_ _15\"> </span>re\u00eble <span class=\"_\"> </span>waa<span class=\"_ _b\"></span>rde <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> </span></span>11,<span class=\"ls5\">58</span> mio EUR<span class=\"_ _0\"></span>, dat niet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in waa<span class=\"_ _b\"></span>rbor<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span> werd gegeven<span class=\"_ _b\"></span> voor enig<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>kredi<span class=\"_ _b\"></span>et.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__107": {
   "value": "24. Over<span class=\"_ _0\"></span>ige schulden<span class=\"_ _b\"></span> in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Huurga<span class=\"_ _0\"></span>ranties ontvangen<span class=\"_ _b\"></span> in contan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en (Acce<span class=\"_ _0\"></span>ntis) 126<span class=\"ls0\"> </span>108<span class=\"ls0\"> </span>Totaal overige<span class=\"_ _b\"></span> schulden op <span class=\"_ _b\"></span>lange termijn<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>126<span class=\"ff2 fc0 ls0\"> </span>108<span class=\"ff2 fc0 ls0\"> </span>Schulden <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>.b.t<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>bezold<span class=\"_ _b\"></span>igi<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> en sociale lasten<span class=\"_ _b\"></span> (Accentis<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> 23<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>Overlopende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>passiva<span class=\"_ _b\"></span>rekeningen 1.116<span class=\"_ _b\"></span> 1.084<span class=\"_ _0\"></span> Overige 40<span class=\"ls0\"> </span>321<span class=\"ls0\"> </span>Totaal overige<span class=\"_ _b\"></span> schulden op kor<span class=\"_ _b\"></span>te term<span class=\"_ _0\"></span>ijn 1.179<span class=\"_ _b\"></span> 1.421<span class=\"_ _0\"></span> De ov<span class=\"_ _0\"></span>erlopend<span class=\"_ _b\"></span>e rekeninge<span class=\"_ _b\"></span>n be<span class=\"_ _0\"></span>staan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorna<span class=\"_ _b\"></span>melijk uit<span class=\"_ _b\"></span> (1) ove<span class=\"_ _b\"></span>r te d<span class=\"_ _b\"></span>ragen<span class=\"_ _0\"></span> huuropb<span class=\"_ _b\"></span>rengsten e<span class=\"_ _b\"></span>n toe <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekenen<span class=\"_ _0\"></span> kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> die voortvloeien <span class=\"_ _b\"></span>uit <span class=\"_ _0\"></span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>ten <span class=\"_ _b\"></span>bedrage <span class=\"_ _0\"></span>van <span class=\"ls5\">672</span>k<span class=\"_ _b\"></span> EUR,<span class=\"_ _b\"></span> (2) <span class=\"_ _b\"></span>het s<span class=\"_ _0\"></span>aldo<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de sp<span class=\"_ _b\"></span>reiding va<span class=\"_ _b\"></span>n de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>in he<span class=\"_ _b\"></span>t ver<span class=\"_ _0\"></span>leden <span class=\"_ _b\"></span>toegekende investeringstoe<span class=\"_ _b\"></span>lages, conform IFRS,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age van <span class=\"_ _1\"></span><span class=\"ls5\">375</span>k <span class=\"_ _1\"></span>EUR<span class=\"ls6\">, </span>(3) <span class=\"_ _1\"></span>voo<span class=\"_ _0\"></span>ruitbetaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en op leningen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vers<span class=\"_ _0\"></span>trekt aan <span class=\"_ _1\"></span>derden <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>bedrage <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>44k <span class=\"_ _1\"></span>EUR <span class=\"_ _e\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>(4) <span class=\"_ _1\"></span>toe <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ekenen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>juridis<span class=\"_ _b\"></span>che <span class=\"_ _e\"></span>kosten <span class=\"_ _e\"></span>gere<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ateerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>dagvaard<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>door Yoshi sa. In 2021 bes<span class=\"_ _b\"></span>tonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>lopende<span class=\"_ _b\"></span> rekeningen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorname<span class=\"_ _b\"></span>lijk uit <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>1) ov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span> te<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dragen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>opb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engsten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>toe <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> rekenen<span class=\"_ _b\"></span> kosten die<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voortvloeien<span class=\"_ _b\"></span> uit Accentis ten bed<span class=\"_ _b\"></span>rage van <span class=\"ls5\">577</span>k EUR, (2)<span class=\"_ _0\"></span> het saldo van de<span class=\"_ _b\"></span> spreiding van de in he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>leden<span class=\"_ _0\"></span> toegekende<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>nvesterings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oe<span class=\"_ _0\"></span>lages,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>conform <span class=\"_ _14\"></span>IFRS, <span class=\"_ _16\"></span>ten <span class=\"_ _16\"></span>bedrage<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>458k <span class=\"_ _14\"></span>EUR <span class=\"_ _16\"> </span>en <span class=\"_ _16\"></span>(3) <span class=\"_ _16\"></span>vooru<span class=\"_ _0\"></span>itbetaalde<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _16\"> </span>op leningen ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>strekt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den ten bed<span class=\"_ _b\"></span>rage van 44k <span class=\"_ _b\"></span>EUR<span class=\"_ _1\"></span>. De <span class=\"_ _22\"> </span>overige<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>schulden <span class=\"_ _22\"> </span>e<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>bestaan <span class=\"_ _22\"> </span>hoo<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>dzakeli<span class=\"_ _0\"></span>jk <span class=\"_ _22\"> </span>het <span class=\"_ _22\"> </span>saldo<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>van<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>n<span class=\"_ _1\"></span>iet <span class=\"_ _22\"> </span>ge\u00efnde<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>dividenden<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>en<span class=\"_ _b\"></span> kapitaalve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _0\"></span>ingen u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tgekee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d aan<span class=\"_ _0\"></span> aandelen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op naa<span class=\"_ _b\"></span>m (37k EU<span class=\"_ _b\"></span>R<span class=\"_ _1\"></span>).<span class=\"_ _1\"></span> In<span class=\"ls0\"> 2021<span class=\"_ _b\"></span> bestonden de ove<span class=\"_ _b\"></span>rige schulden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hoofdzake<span class=\"_ _b\"></span>lijk uit (1)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het sal<span class=\"_ _b\"></span>do inzake de finale<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>afreken<span class=\"_ _b\"></span>ing van de ve<span class=\"_ _b\"></span>rkoop van </span>de <span class=\"_ _1\"></span>participatie <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>Sl<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>wakij<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>229k <span class=\"_ _1\"></span>EUR) <span class=\"_ _e\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>(2) <span class=\"_ _e\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>saldo <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _1\"></span>niet <span class=\"_ _1\"></span>ge\u00efnde <span class=\"_ _1\"></span>dividend<span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>uitgekee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>aandelen <span class=\"_ _1\"></span>op naam (90k E<span class=\"_ _b\"></span>UR).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__106-1": {
   "value": "24. Over<span class=\"_ _0\"></span>ige schulden<span class=\"_ _b\"></span> in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Huurga<span class=\"_ _0\"></span>ranties ontvangen<span class=\"_ _b\"></span> in contan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en (Acce<span class=\"_ _0\"></span>ntis) 126<span class=\"ls0\"> </span>108<span class=\"ls0\"> </span>Totaal overige<span class=\"_ _b\"></span> schulden op <span class=\"_ _b\"></span>lange termijn<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>126<span class=\"ff2 fc0 ls0\"> </span>108<span class=\"ff2 fc0 ls0\"> </span>Schulden <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>.b.t<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>bezold<span class=\"_ _b\"></span>igi<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> en sociale lasten<span class=\"_ _b\"></span> (Accentis<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> 23<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>Overlopende<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>passiva<span class=\"_ _b\"></span>rekeningen 1.116<span class=\"_ _b\"></span> 1.084<span class=\"_ _0\"></span> Overige 40<span class=\"ls0\"> </span>321<span class=\"ls0\"> </span>Totaal overige<span class=\"_ _b\"></span> schulden op kor<span class=\"_ _b\"></span>te term<span class=\"_ _0\"></span>ijn 1.179<span class=\"_ _b\"></span> 1.421<span class=\"_ _0\"></span> De ov<span class=\"_ _0\"></span>erlopend<span class=\"_ _b\"></span>e rekeninge<span class=\"_ _b\"></span>n be<span class=\"_ _0\"></span>staan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorna<span class=\"_ _b\"></span>melijk uit<span class=\"_ _b\"></span> (1) ove<span class=\"_ _b\"></span>r te d<span class=\"_ _b\"></span>ragen<span class=\"_ _0\"></span> huuropb<span class=\"_ _b\"></span>rengsten e<span class=\"_ _b\"></span>n toe <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekenen<span class=\"_ _0\"></span> kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> die voortvloeien <span class=\"_ _b\"></span>uit <span class=\"_ _0\"></span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>ten <span class=\"_ _b\"></span>bedrage <span class=\"_ _0\"></span>van <span class=\"ls5\">672</span>k<span class=\"_ _b\"></span> EUR,<span class=\"_ _b\"></span> (2) <span class=\"_ _b\"></span>het s<span class=\"_ _0\"></span>aldo<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de sp<span class=\"_ _b\"></span>reiding va<span class=\"_ _b\"></span>n de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>in he<span class=\"_ _b\"></span>t ver<span class=\"_ _0\"></span>leden <span class=\"_ _b\"></span>toegekende investeringstoe<span class=\"_ _b\"></span>lages, conform IFRS,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age van <span class=\"_ _1\"></span><span class=\"ls5\">375</span>k <span class=\"_ _1\"></span>EUR<span class=\"ls6\">, </span>(3) <span class=\"_ _1\"></span>voo<span class=\"_ _0\"></span>ruitbetaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en op leningen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vers<span class=\"_ _0\"></span>trekt aan <span class=\"_ _1\"></span>derden <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>bedrage <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>44k <span class=\"_ _1\"></span>EUR <span class=\"_ _e\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>(4) <span class=\"_ _1\"></span>toe <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ekenen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>juridis<span class=\"_ _b\"></span>che <span class=\"_ _e\"></span>kosten <span class=\"_ _e\"></span>gere<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ateerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>dagvaard<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>door Yoshi sa. In 2021 bes<span class=\"_ _b\"></span>tonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>lopende<span class=\"_ _b\"></span> rekeningen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorname<span class=\"_ _b\"></span>lijk uit <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>1) ov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span> te<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dragen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>opb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engsten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>toe <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> rekenen<span class=\"_ _b\"></span> kosten die<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voortvloeien<span class=\"_ _b\"></span> uit Accentis ten bed<span class=\"_ _b\"></span>rage van <span class=\"ls5\">577</span>k EUR, (2)<span class=\"_ _0\"></span> het saldo van de<span class=\"_ _b\"></span> spreiding van de in he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>leden<span class=\"_ _0\"></span> toegekende<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>nvesterings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oe<span class=\"_ _0\"></span>lages,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>conform <span class=\"_ _14\"></span>IFRS, <span class=\"_ _16\"></span>ten <span class=\"_ _16\"></span>bedrage<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>458k <span class=\"_ _14\"></span>EUR <span class=\"_ _16\"> </span>en <span class=\"_ _16\"></span>(3) <span class=\"_ _16\"></span>vooru<span class=\"_ _0\"></span>itbetaalde<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _16\"> </span>op leningen ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>strekt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den ten bed<span class=\"_ _b\"></span>rage van 44k <span class=\"_ _b\"></span>EUR<span class=\"_ _1\"></span>. De <span class=\"_ _22\"> </span>overige<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>schulden <span class=\"_ _22\"> </span>e<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nd<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>bestaan <span class=\"_ _22\"> </span>hoo<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>dzakeli<span class=\"_ _0\"></span>jk <span class=\"_ _22\"> </span>het <span class=\"_ _22\"> </span>saldo<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>van<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>n<span class=\"_ _1\"></span>iet <span class=\"_ _22\"> </span>ge\u00efnde<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>dividenden<span class=\"_ _b\"></span> <span class=\"_ _23\"> </span>en<span class=\"_ _b\"></span> kapitaalve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>minder<span class=\"_ _0\"></span>ingen u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tgekee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d aan<span class=\"_ _0\"></span> aandelen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op naa<span class=\"_ _b\"></span>m (37k EU<span class=\"_ _b\"></span>R<span class=\"_ _1\"></span>).<span class=\"_ _1\"></span> In<span class=\"ls0\"> 2021<span class=\"_ _b\"></span> bestonden de ove<span class=\"_ _b\"></span>rige schulden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hoofdzake<span class=\"_ _b\"></span>lijk uit (1)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het sal<span class=\"_ _b\"></span>do inzake de finale<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>afreken<span class=\"_ _b\"></span>ing van de ve<span class=\"_ _b\"></span>rkoop van </span>de <span class=\"_ _1\"></span>participatie <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>Sl<span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>wakij<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>229k <span class=\"_ _1\"></span>EUR) <span class=\"_ _e\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>(2) <span class=\"_ _e\"></span>he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>saldo <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _1\"></span>niet <span class=\"_ _1\"></span>ge\u00efnde <span class=\"_ _1\"></span>dividend<span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>uitgekee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _e\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>aandelen <span class=\"_ _1\"></span>op naam (90k E<span class=\"_ _b\"></span>UR).25. Handelsschu<span class=\"_ _b\"></span>lden Onderstaande<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tabe<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> vat de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ouderdo<span class=\"_ _b\"></span>m <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de hande<span class=\"_ _b\"></span>lsschulden op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>fsluitingsda<span class=\"_ _b\"></span>tum samen:<span class=\"ff3\"> </span>Niet-Vervallen<span class=\"_ _b\"></span> 0 Vervallen<span class=\"_ _b\"></span> 31 Vervallen<span class=\"_ _b\"></span> Totaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> in k <span class=\"_ _1\"></span>EUR<span class=\"ff3 fs7 fc1\"> </span>verv<span class=\"_ _b\"></span>all<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span><span class=\"fs1\"> </span>tot 30<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dagen<span class=\"_ _b\"></span><span class=\"fs1\"> </span>tot 60<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dagen<span class=\"_ _b\"></span><span class=\"fs1\"> </span>+60 dage<span class=\"_ _b\"></span>n<span class=\"fs1\"> </span>Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021 (Accen<span class=\"_ _b\"></span>tis) 132<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>- 4 160<span class=\"ls0\"> </span>Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021 (<span class=\"_ _0\"></span>Other) 21<span class=\"ls0\"> </span>- - - 21<span class=\"ls0\"> </span>Totaal op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber 2021<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>153<span class=\"ff2 fc0 ls0\"> </span>24<span class=\"ff2 fc0 ls0\"> </span>-<span class=\"ff2 fc0\"> </span>4<span class=\"ff2 fc0\"> </span>181<span class=\"ls0\"> </span>Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2022 (Accen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>is)<span class=\"_ _b\"></span> 372<span class=\"ls0\"> </span>101<span class=\"ls0\"> </span>- - 473<span class=\"ff3 fc1 ls0\"> </span>Op 31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2022 (Othe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>) 22 1 - - 23<span class=\"ff3 fc1\"> </span>Totaal op<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>31 dece<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ber 2022<span class=\"_ _b\"></span><span class=\"ff2 fc0\"> </span>3<span class=\"ls5\">94</span><span class=\"ff2 fc0\"> </span>102<span class=\"ff2 fc0 ls0\"> </span>-<span class=\"ff2 fc0\"> </span>-<span class=\"ff2 fc0\"> </span>496<span class=\"ls0\"> </span>99,47% van de<span class=\"_ _b\"></span> vervallen hande<span class=\"_ _b\"></span>lsschulden we<span class=\"_ _0\"></span>rd begin<span class=\"_ _b\"></span> 20<span class=\"_ _1\"></span>23 betaal<span class=\"_ _b\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__108": {
   "value": "De ov<span class=\"_ _0\"></span>erlopend<span class=\"_ _b\"></span>e rekeninge<span class=\"_ _b\"></span>n be<span class=\"_ _0\"></span>staan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorna<span class=\"_ _b\"></span>melijk uit<span class=\"_ _b\"></span> (1) ove<span class=\"_ _b\"></span>r te d<span class=\"_ _b\"></span>ragen<span class=\"_ _0\"></span> huuropb<span class=\"_ _b\"></span>rengsten e<span class=\"_ _b\"></span>n toe <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekenen<span class=\"_ _0\"></span> kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> die voortvloeien <span class=\"_ _b\"></span>uit <span class=\"_ _0\"></span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>ten <span class=\"_ _b\"></span>bedrage <span class=\"_ _0\"></span>van <span class=\"ls5\">672</span>k<span class=\"_ _b\"></span> EUR,<span class=\"_ _b\"></span> (2) <span class=\"_ _b\"></span>het s<span class=\"_ _0\"></span>aldo<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> de sp<span class=\"_ _b\"></span>reiding va<span class=\"_ _b\"></span>n de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>in he<span class=\"_ _b\"></span>t ver<span class=\"_ _0\"></span>leden <span class=\"_ _b\"></span>toegekende investeringstoe<span class=\"_ _b\"></span>lages, conform IFRS,<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>age van <span class=\"_ _1\"></span><span class=\"ls5\">375</span>k <span class=\"_ _1\"></span>EUR<span class=\"ls6\">, </span>(3) <span class=\"_ _1\"></span>voo<span class=\"_ _0\"></span>ruitbetaa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en op leningen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vers<span class=\"_ _0\"></span>trekt aan <span class=\"_ _1\"></span>derden <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>bedrage <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>44k <span class=\"_ _1\"></span>EUR <span class=\"_ _e\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>(4) <span class=\"_ _1\"></span>toe <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ekenen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>juridis<span class=\"_ _b\"></span>che <span class=\"_ _e\"></span>kosten <span class=\"_ _e\"></span>gere<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ateerd <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>dagvaard<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>door Yoshi sa. In 2021 bes<span class=\"_ _b\"></span>tonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>lopende<span class=\"_ _b\"></span> rekeningen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voorname<span class=\"_ _b\"></span>lijk uit <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>1) ov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span> te<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dragen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>huu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>opb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>engsten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>toe <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> rekenen<span class=\"_ _b\"></span> kosten die<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voortvloeien<span class=\"_ _b\"></span> uit Accentis ten bed<span class=\"_ _b\"></span>rage van <span class=\"ls5\">577</span>k EUR, (2)<span class=\"_ _0\"></span> het saldo van de<span class=\"_ _b\"></span> spreiding van de in he<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>leden<span class=\"_ _0\"></span> toegekende<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>nvesterings<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oe<span class=\"_ _0\"></span>lages,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>conform <span class=\"_ _14\"></span>IFRS, <span class=\"_ _16\"></span>ten <span class=\"_ _16\"></span>bedrage<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>van <span class=\"_ _16\"></span>458k <span class=\"_ _14\"></span>EUR <span class=\"_ _16\"> </span>en <span class=\"_ _16\"></span>(3) <span class=\"_ _16\"></span>vooru<span class=\"_ _0\"></span>itbetaalde<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _16\"> </span>op leningen ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>strekt<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den ten bed<span class=\"_ _b\"></span>rage van 44k <span class=\"_ _b\"></span>EUR<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__111": {
   "value": "De <span class=\"_ _12\"> </span>voornaams<span class=\"_ _b\"></span>te <span class=\"_ _12\"> </span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>instrumenten<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>gebruikt <span class=\"_ _12\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>gro<span class=\"_ _b\"></span>ep <span class=\"_ _13\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span><span class=\"ff6\">waa<span class=\"_ _b\"></span>ruit <span class=\"_ _12\"> </span>risico<span class=\"_ _b\"></span>\u2019<span class=\"_ _1\"></span>s <span class=\"_ _12\"> </span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>voo<span class=\"_ _b\"></span>rt<span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>oeien<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>zijn </span>handelsvorde<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> en<span class=\"_ _0\"></span> ove<span class=\"_ _b\"></span>rige v<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen, <span class=\"_ _b\"></span>geldmidde<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> en<span class=\"_ _b\"></span> kase<span class=\"_ _0\"></span>q<span class=\"_ _b\"></span>ui<span class=\"_ _1\"></span>valenten<span class=\"_ _b\"></span>, hand<span class=\"_ _0\"></span>els<span class=\"_ _1\"></span>schulden<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ige <span class=\"_ _b\"></span>schulden<span class=\"_ _0\"></span>, en <span class=\"ls0\">leningen me<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> variabe<span class=\"_ _b\"></span>le <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vaste<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>rente.<span class=\"ff3\"> </span></span>Vanuit de <span class=\"_ _b\"></span>toepassing <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>FRS <span class=\"_ _b\"></span>7 is voo<span class=\"_ _b\"></span>r alle <span class=\"_ _b\"></span>vlottende ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>va en p<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>ssiva de <span class=\"ff8\">fai<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> value<span class=\"_ _b\"></span><span class=\"ff2\"> met d<span class=\"_ _0\"></span>e bo<span class=\"_ _0\"></span>ekwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>geleken.<span class=\"_ _b\"></span> </span></span>Gezien<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>hun<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aard <span class=\"_ _0\"></span>is geblek<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dat de<span class=\"_ _b\"></span> <span class=\"ff8\">fair value<span class=\"_ _b\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>niet<span class=\"_ _b\"></span> m<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>terieel ve<span class=\"_ _b\"></span>rschillend is<span class=\"_ _b\"></span> van de boek<span class=\"_ _b\"></span>waarde,<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>enz<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>j expl<span class=\"_ _b\"></span>ici<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> ande<span class=\"_ _0\"></span>rs </span></span>vermeld in<span class=\"_ _0\"></span> de desbe<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>reffende<span class=\"_ _b\"></span> t<span class=\"_ _1\"></span>oe<span class=\"_ _0\"></span>lichting<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__112": {
   "value": "(i) Financi\u00eble<span class=\"_ _b\"></span> risicofacto<span class=\"_ _0\"></span>ren<span class=\"ff3\"> </span>De <span class=\"_ _e\"></span>g<span class=\"_ _0\"></span>roep <span class=\"_ _e\"></span>stree<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>ernaar <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mogelijke<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>ongunstige <span class=\"_ _1\"></span>effec<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>inan<span class=\"_ _b\"></span>ci<span class=\"_ _1\"></span>\u00eble <span class=\"_ _e\"></span>p<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>estaties<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van <span class=\"_ _16\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>loka<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _e\"></span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iviteit t<span class=\"_ _1\"></span>ot <span class=\"_ _1\"></span>een minimum <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e be<span class=\"_ _b\"></span>perken. In<span class=\"_ _b\"></span>fl<span class=\"_ _1\"></span>a<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie en <span class=\"_ _b\"></span>deflatie<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> schom<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>elingen<span class=\"_ _b\"></span> in ma<span class=\"_ _b\"></span>rktprijzen, w<span class=\"_ _b\"></span>isselkoe<span class=\"_ _0\"></span>rsen op <span class=\"_ _b\"></span>verkopen<span class=\"_ _0\"></span> en <span class=\"_ _b\"></span>aankopen <span class=\"_ _b\"></span>of intragroep<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>eningen<span class=\"_ _b\"></span> zijn ech<span class=\"ff6\">te<span class=\"_ _0\"></span>r inhe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ente <span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>isico\u2019s<span class=\"_ _b\"></span> die ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden<span class=\"_ _b\"></span> kunnen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>zijn<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> de activite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ten van<span class=\"_ _b\"></span> de g<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>is he<span class=\"_ _b\"></span>t </span>beleid <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>groep <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>geen <span class=\"_ _b\"></span>specu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>atieve <span class=\"_ _b\"></span>of <span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>et <span class=\"_ _b\"></span>vree<span class=\"_ _0\"></span>md <span class=\"_ _b\"></span>vermogen <span class=\"_ _9\"></span>gefinancierde <span class=\"_ _b\"></span>transact<span class=\"_ _b\"></span>ies <span class=\"_ _0\"></span>aan <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>gaan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>om <span class=\"_ _b\"></span>geen financi\u00eble <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nstrumen<span class=\"_ _b\"></span>ten aan te hou<span class=\"_ _0\"></span>den o<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> uit te<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>even voo<span class=\"_ _b\"></span>r <span class=\"_ _1\"></span>handels<span class=\"_ _b\"></span>doeleinden.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__113": {
   "value": "(ii) Krediet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>isico<span class=\"_ _b\"></span><span class=\"ff3\"> </span>Een <span class=\"_ _15\"> </span>van <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>belang<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijkste<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>financi\u00eble<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>risico\u2019s <span class=\"_ _15\"> </span>be<span class=\"_ _0\"></span>treft <span class=\"_ _15\"> </span>niet<span class=\"_ _1\"></span><span class=\"ff2\">-betal<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _15\"> </span>door <span class=\"_ _15\"> </span>deb<span class=\"_ _0\"></span>iteuren. <span class=\"_ _16\"> </span>Om <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>it <span class=\"_ _15\"> </span>risico <span class=\"_ _16\"> </span>zoveel <span class=\"_ _15\"> </span>mogelijk<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>te </span>beperken volg<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Iep Inves<span class=\"_ _b\"></span>t de kredie<span class=\"_ _0\"></span>twaardigheid<span class=\"_ _b\"></span> van zijn deb<span class=\"_ _0\"></span>iteuren<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op.<span class=\"ff3\"> </span>Wat <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>hande<span class=\"_ _b\"></span>lsdebiteurenbele<span class=\"_ _b\"></span>id<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>betre<span class=\"_ _0\"></span>ft, <span class=\"_ _e\"></span>zorgt <span class=\"_ _1\"></span>de <span class=\"_ _e\"></span>groep <span class=\"_ _1\"></span>voor <span class=\"_ _e\"></span>een r<span class=\"_ _1\"></span>egelmatig<span class=\"_ _b\"></span>e <span class=\"_ _e\"></span>screening <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>k<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>edietwaard<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gheid<span class=\"_ _b\"></span> van <span class=\"_ _e\"></span>zijn <span class=\"_ _14\"></span>huurde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>sbestand.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Daarnaast <span class=\"_ _1\"></span>wor<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _e\"></span>maandelijkse <span class=\"_ _e\"></span>basis <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>openstaande<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>klantensa<span class=\"_ _1\"></span><span class=\"ff6\">ldo\u2019s <span class=\"_ _e\"></span>intern <span class=\"_ _14\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>alle </span>commerci\u00eble<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _e\"></span>technische <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>edewe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kers<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>gerappo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>teerd.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Zij <span class=\"_ _e\"></span>kunne<span class=\"_ _b\"></span>n <span class=\"_ _14\"></span>via <span class=\"_ _14\"></span>hun <span class=\"_ _e\"></span>directe <span class=\"_ _14\"></span>con<span class=\"_ _b\"></span>tacten <span class=\"_ _e\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>klant <span class=\"_ _e\"></span>zorgen<span class=\"_ _0\"></span> voor de ade<span class=\"_ _0\"></span>quate<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opvolging<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> huurachterstand<span class=\"_ _b\"></span>en.<span class=\"_ _1\"></span> Verleende<span class=\"_ _b\"></span> kred<span class=\"_ _b\"></span>iet<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> aa<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>derden <span class=\"_ _b\"></span>wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den<span class=\"_ _b\"></span> indiv<span class=\"_ _b\"></span>idueel <span class=\"_ _b\"></span>opgevo<span class=\"_ _0\"></span>lgd. <span class=\"_ _b\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>toekenning <span class=\"_ _b\"></span>gebeurt <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>k<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>edietanalys<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>rekening houdend met externe gegevens en <span class=\"_ _b\"></span>bijkomende interne onderzoeke<span class=\"_ _b\"></span>n.<span class=\"_ _1\"></span> Zo wo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>dt naast de kred<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>etwaardigheid tevens de reden<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voor de aanvraag onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zocht.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>kredie<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>verlening<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gebeurt op basis van de risicoana<span class=\"_ _b\"></span>lyse (<span class=\"_ _1\"></span>k<span class=\"_ _0\"></span>redietwaar<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gheid<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>, de <span class=\"_ _10\"> </span>ontvangen <span class=\"_ _10\"> </span>garan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies, <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>termijn <span class=\"_ _10\"> </span>en <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>gev<span class=\"_ _b\"></span>raagde <span class=\"_ _15\"> </span>r<span class=\"_ _1\"></span>enteve<span class=\"_ _0\"></span>rgoed<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng. <span class=\"_ _10\"> </span>Elke <span class=\"_ _10\"> </span>zes <span class=\"_ _10\"> </span>maanden <span class=\"_ _10\"> </span>word<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_\"> </span>het <span class=\"_ _11\"> </span>bes<span class=\"_ _b\"></span>taande kredietrisico beoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deeld <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>gepaste actie<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>onderno<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>en om <span class=\"_ _1\"></span>het kredietris<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span>zo beperkt mogelijk te <span class=\"_ _1\"></span>houden<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Zowe<span class=\"_ _0\"></span>l de b<span class=\"_ _0\"></span>eperk<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng v<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span> het <span class=\"_ _b\"></span>aantal <span class=\"_ _b\"></span>dossiers, <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>permanen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e opv<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ging <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>verleen<span class=\"_ _0\"></span>de g<span class=\"_ _0\"></span>a<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>anties<span class=\"_ _b\"></span> moe<span class=\"_ _0\"></span>ten he<span class=\"_ _b\"></span>t r<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sico<span class=\"_ _b\"></span> op <span class=\"_ _b\"></span>verlies beperken.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__114": {
   "value": "(iii) Liquidi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eitsrisico<span class=\"_ _b\"></span><span class=\"ff3\"> </span>Het li<span class=\"_ _1\"></span>quid<span class=\"_ _0\"></span>iteitsrisico<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden aan <span class=\"_ _1\"></span>de evolutie van <span class=\"_ _1\"></span>het werkkap<span class=\"_ _b\"></span>itaal <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de groep. <span class=\"_ _1\"></span>De groep volgt <span class=\"_ _1\"></span>nauw<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ettend de wijziging in <span class=\"_ _0\"></span>werkkap<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>taal via<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gerichte<span class=\"_ _b\"></span> acties.<span class=\"ff3\"> </span>De <span class=\"_ _b\"></span>groep <span class=\"_ _b\"></span>beheert <span class=\"_ _b\"></span>zijn <span class=\"_ _b\"></span>kapitaal <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>dusdan<span class=\"_ _b\"></span>ige <span class=\"_ _b\"></span>wijze <span class=\"_ _b\"></span>dat de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>verschillen<span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>groepsent<span class=\"_ _0\"></span>iteiten <span class=\"_ _b\"></span>kunnen <span class=\"_ _b\"></span>voortbes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aan <span class=\"_ _b\"></span>als <span class=\"ff8\">going </span>concern<span class=\"ff2\"> <span class=\"_ _15\"> </span>en <span class=\"_ _16\"> </span>het <span class=\"_ _16\"> </span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent <span class=\"_ _16\"> </span>voor <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>ve<span class=\"_ _0\"></span>rschillende<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>belanghebb<span class=\"_ _b\"></span>enden <span class=\"_ _15\"> </span>wordt<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gemaxi<span class=\"_ _b\"></span>mal<span class=\"_ _1\"></span>isee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _16\"> </span>door <span class=\"_ _15\"> </span>een <span class=\"_ _15\"> </span>zo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gvuld<span class=\"_ _e\"></span>ige<span class=\"_ _0\"></span> </span>optimalisa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ie van de<span class=\"_ _b\"></span> verhouding sch<span class=\"_ _0\"></span>ulden<span class=\"_ _b\"></span>/<span class=\"_ _1\"></span>eigen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>vermogen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De kapitaalst<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uctuur van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>groep omvat<span class=\"_ _b\"></span> ei<span class=\"_ _1\"></span>nd 2022 (1) v<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eemd ver<span class=\"_ _b\"></span>mogen waaronder<span class=\"_ _0\"></span> financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schulden bes<span class=\"_ _b\"></span>chreven in <span class=\"_ _15\"> </span>toelichting <span class=\"_ _16\"> </span>23 <span class=\"_ _15\"> </span><span class=\"ls5\">en</span> <span class=\"_ _15\"> </span>liquide<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>mi<span class=\"_ _1\"></span>ddelen,<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _15\"> </span>(2)<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>ei<span class=\"_ _1\"></span>gen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>vermogen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>bestaande <span class=\"_ _16\"> </span>uit <span class=\"_ _15\"> </span>geplaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>st <span class=\"_ _15\"> </span>kapitaal<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>eserves<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>zoals toegelich<span class=\"_ _0\"></span>t in de tabe<span class=\"_ _b\"></span>l <span class=\"_ _1\"></span>\u2018Mu<span class=\"_ _b\"></span>tat<span class=\"_ _1\"></span>ieove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zich<span class=\"_ _0\"></span>t van de w<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jzigingen<span class=\"_ _b\"></span> in het geco<span class=\"_ _b\"></span>nsolideerd eigen<span class=\"_ _0\"></span> vermogen\u2019<span class=\"_ _b\"></span> op <span class=\"_ _1\"></span>pag<span class=\"_ _b\"></span>ina<span class=\"_ _14\"></span><span class=\"ff2\"> <span class=\"ls5\">39</span>. </span>in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fc2\"> </span></span>20<span class=\"ls0\">21 </span>Schulden<span class=\"_ _b\"></span> 17.<span class=\"ls5\">791</span> 19.152<span class=\"_ _b\"></span> Geldmiddelen<span class=\"_ _b\"></span> en kasequiva<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>enten -<span class=\"ls5\">25</span>.<span class=\"ls5\">863</span> -73.017 Nettoschu<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d -8.<span class=\"ls5\">072</span> -53.865 Eigen ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>mogen 56<span class=\"ls0\">.</span>900<span class=\"ls0\"> </span>121.140<span class=\"_ _b\"></span> Nettoschul<span class=\"_ _0\"></span>d/eigen ver<span class=\"_ _b\"></span>mogen -1<span class=\"ls5\">4%</span> -<span class=\"ls5\">44%</span> (iv) Valuta<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>isico",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__115": {
   "value": "28<span class=\"ls3\">. </span>Be\u00eb<span class=\"_ _b\"></span>indigde activi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>eiten<span class=\"_ _b\"></span> Dit <span class=\"_ _b\"></span>betreft <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>eind <span class=\"_ _b\"></span>2010 <span class=\"_ _b\"></span>s<span class=\"_ _b\"></span>topgezette <span class=\"_ _b\"></span>activiteit <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>Space<span class=\"_ _b\"></span>Checker <span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls3\">. <span class=\"_ _9\"></span><span class=\"ls0\">D<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>vereffen<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>SpaceChe<span class=\"_ _0\"></span>cker <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span><span class=\"lsd\">in<span class=\"ls0\"> <span class=\"_ _b\"></span>ok<span class=\"_ _b\"></span>tober </span></span></span></span></span>2022 <span class=\"ls0\">afgerond. </span>(i) Activa en ve<span class=\"_ _b\"></span>rpl<span class=\"_ _1\"></span>ich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen<span class=\"_ _0\"></span> verbonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>aan be\u00eb<span class=\"_ _b\"></span>indigde act<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>viteiten De nettoboek<span class=\"_ _b\"></span>w<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>SpaceCheck<span class=\"_ _b\"></span>er <span class=\"_ _1\"></span><span class=\"ls5\">nv<span class=\"ls3\">, </span></span>eind<span class=\"_ _b\"></span> 2021 nog nega<span class=\"_ _0\"></span>tie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> 321k EUR<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> werd<span class=\"_ _0\"></span> gedecons<span class=\"_ _0\"></span>olideerd<span class=\"_ _b\"></span>. in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fs1 fc2\"> </span>20<span class=\"ls0\">22<span class=\"fs7\"> </span></span>20<span class=\"ls0\">21 </span>Tegoede<span class=\"_ _0\"></span>n - - Geldmiddelen<span class=\"_ _b\"></span> en kasequiva<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>enten - 14<span class=\"ls0\"> </span>Schuld en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>IWT - -<span class=\"ls5\">217</span> Schuld en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>interes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en aan<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>RSCC - -<span class=\"ls5\">100</span> Overige schu<span class=\"_ _0\"></span>lden - -<span class=\"ls5\">18</span> Nettoboekwaar<span class=\"_ _0\"></span>de - -<span class=\"ls5\">321</span> (ii) Netto<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>esultaat van<span class=\"_ _b\"></span> de be\u00ebindigde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>activiteiten<span class=\"_ _0\"></span> Het <span class=\"_ _10\"> </span>r<span class=\"_ _1\"></span>esultaat<span class=\"_ _b\"></span> <span class=\"_\"> </span>na<span class=\"_ _b\"></span> <span class=\"_\"> </span>belas<span class=\"_ _b\"></span>tingen <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>SpaceChecker<span class=\"_ _0\"></span> <span class=\"_\"> </span><span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> <span class=\"_\"> </span>op <span class=\"_ _11\"> </span>da<span class=\"_ _b\"></span>tum <span class=\"_ _11\"> </span>va<span class=\"_ _0\"></span>n <span class=\"_ _11\"> </span>sluiting<span class=\"_ _b\"></span> <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effening <span class=\"_ _10\"> </span>bedraagt<span class=\"_ _b\"></span> <span class=\"_\"> </span>posi<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ief </span></span>333.770,<span class=\"ls5\">45<span class=\"_ _0\"></span><span class=\"ls0\"> EUR (2021<span class=\"ls6\">: </span>negatief 127<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span><span class=\"ls5\">31</span> EUR<span class=\"_ _b\"></span>). </span></span>De <span class=\"_ _14\"></span>componen<span class=\"_ _0\"></span>ten <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het <span class=\"_ _16\"></span>pos<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>ief <span class=\"_ _14\"></span>resultaa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>datum <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>sluiting <span class=\"_ _e\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effening <span class=\"_ _14\"></span>bestaan <span class=\"_ _14\"></span>uit <span class=\"_ _14\"></span>het <span class=\"_ _14\"></span>positief<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>saldo tussen (<span class=\"_ _1\"></span>1) schulden <span class=\"_ _1\"></span>afgeb<span class=\"_ _0\"></span>oekt <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>.a.v. <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>vere<span class=\"_ _0\"></span>ffening enerzijds<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>(2) <span class=\"_ _e\"></span>bankkos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>kos<span class=\"_ _b\"></span>ten <span class=\"_ _1\"></span>voor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>neerlegg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>van de jaarreken<span class=\"_ _b\"></span>ing <span class=\"_ _1\"></span>ande<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zijds.  (iii) Kass<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>romen van<span class=\"_ _b\"></span> de be\u00ebindigde ac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>viteiten<span class=\"_ _0\"></span> Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar Voor<span class=\"_ _1\"></span> het bo<span class=\"_ _1\"></span>ekjaar eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  eind<span class=\"_ _1\"></span>igend op<span class=\"_ _1\"></span>  in k <span class=\"_ _1\"></span>EUR<span class=\"ff8 fc2\"> </span>31 december<span class=\"_ _1\"></span> 31 december<span class=\"_ _1\"></span><span class=\"ff2\"> </span>20<span class=\"ls0\">22 </span>20<span class=\"ls0\">21 </span>Resultaa<span class=\"_ _0\"></span>t voor be<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>astingen 333<span class=\"ls0\"> </span>- Wijzigingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>in we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>kkapitaa<span class=\"_ _b\"></span>l -<span class=\"ls5\">347</span> - Nettokass<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>room u<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>t bedr<span class=\"_ _0\"></span>ijfsactiv<span class=\"_ _0\"></span>iteiten -<span class=\"ls5\">14</span> - Uitkering<span class=\"_ _0\"></span> liquidatiebon<span class=\"_ _0\"></span>i - - Nettokasstroo<span class=\"_ _b\"></span>m uit be\u00ebind<span class=\"_ _b\"></span>igde bedrijfsac<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>vite<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ten -<span class=\"ls5\">14</span> -",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__117": {
   "value": "29<span class=\"ls3\">. <span class=\"ls0\">Vergoed<span class=\"_ _b\"></span>ingen aan de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>missaris<span class=\"_ _0\"></span> </span></span>De <span class=\"_ _1\"></span>commissa<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>heef<span class=\"_ _b\"></span>t <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>het kader van zijn <span class=\"_ _1\"></span>opd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acht tot nazicht van de <span class=\"_ _1\"></span>enke<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>voudige<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>geconso<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>dee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de rekeningen<span class=\"_ _b\"></span> van de gehele<span class=\"_ _b\"></span> gr<span class=\"_ _1\"></span>oep<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nc<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>usie<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> alle doch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erbed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ijven,<span class=\"_ _0\"></span> 58k EUR hono<span class=\"_ _b\"></span>raria aange<span class=\"_ _0\"></span>rekend en voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de ove<span class=\"_ _0\"></span>rige opd<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>achten<span class=\"_ _b\"></span> 20k EUR.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__118": {
   "value": "30<span class=\"ls0\">. Transac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies me<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verbon<span class=\"_ _0\"></span>den en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geassoc<span class=\"_ _b\"></span>ieerde partije<span class=\"_ _0\"></span>n </span>Alle <span class=\"_ _15\"> </span>transacties<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>met <span class=\"_ _15\"> </span>verbonden<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>geasso<span class=\"_ _0\"></span>ciee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de <span class=\"_ _15\"> </span>partijen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gebeu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>en <span class=\"_ _15\"> </span>t<span class=\"_ _1\"></span>egen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>marktcon<span class=\"_ _b\"></span>forme <span class=\"_\"> </span>voo<span class=\"_ _b\"></span>rwaarden <span class=\"_ _16\"></span>(<span class=\"_ _1\"></span><span class=\"ff8\">at <span class=\"_ _15\"> </span>arms </span>length<span class=\"ff2\">) <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>de <span class=\"_ _14\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>waarden <span class=\"_ _1\"></span>worden <span class=\"_ _e\"></span>op <span class=\"_ _e\"></span>regelmatige <span class=\"_ _1\"></span>tijdstippen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ge<span class=\"_ _b\"></span>toetst <span class=\"_ _14\"></span>aan <span class=\"_ _e\"></span>eventue<span class=\"_ _b\"></span>le <span class=\"_ _e\"></span>wijzigingen <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>algemene </span>marktoms<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>andighede<span class=\"_ _0\"></span>n.  De transact<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>es be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>reffen<span class=\"_ _0\"></span>: in k <span class=\"_ _1\"></span>EUR <span class=\"ls15\">(bedragen ex<span class=\"_ _1\"></span></span>cl. <span class=\"_ _1\"></span>btw<span class=\"_ _1\"></span>)<span class=\"ff8 fs1\"> </span>20<span class=\"ls0\">22<span class=\"fs7 fc2\"> </span></span>20<span class=\"ls0\">21 </span>Vergoeding<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ders  50,00<span class=\"_ _0\"></span> 50,00<span class=\"_ _0\"></span> - Uitvoere<span class=\"_ _b\"></span>nd via ver<span class=\"_ _b\"></span>goeding<span class=\"ff2 fs1\"> </span>- -<span class=\"fs7\"> </span>- Niet-u<span class=\"_ _b\"></span>it<span class=\"_ _1\"></span>voeren<span class=\"_ _0\"></span>d via <span class=\"_ _b\"></span>mandaat<span class=\"_ _b\"></span><span class=\"ff2 fs1\"> </span>50,00<span class=\"_ _0\"></span> 50,00<span class=\"_ _0\"></span><span class=\"fs7\"> </span>Vergoeding<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>manage<span class=\"_ _b\"></span>ment 30,00<span class=\"_ _0\"></span> 30,00<span class=\"_ _0\"></span> Totaal vergoe<span class=\"_ _0\"></span>dingen <span class=\"_ _b\"></span>bestuurders e<span class=\"_ _b\"></span>n management<span class=\"ff2\"> </span>80,00<span class=\"_ _0\"></span> 80,00<span class=\"_ _0\"></span> Accentis nv<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ne<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ingen - 27<span class=\"ls0\"> </span>Summa nv en<span class=\"_ _b\"></span> verbonden ond<span class=\"_ _0\"></span>ernemingen<span class=\"_ _b\"></span> 1.1<span class=\"ls5\">52</span> 1.197<span class=\"_ _0\"></span> Totaal opbrengs<span class=\"_ _b\"></span>ten verbonde<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>en geassoc<span class=\"_ _b\"></span>ieerde par<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ijen<span class=\"_ _0\"></span><span class=\"ff2\"> </span>1.152<span class=\"ls0\"> </span>1.224<span class=\"_ _0\"></span> Accentis nv<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden onde<span class=\"_ _b\"></span>rnemingen - - Summa nv en<span class=\"_ _b\"></span> verbonden ond<span class=\"_ _0\"></span>ernemingen<span class=\"_ _b\"></span> - 9.641<span class=\"_ _0\"></span> Totaal vorder<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op ver<span class=\"_ _b\"></span>bonden en geassoc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>eerde par<span class=\"_ _b\"></span>tijen<span class=\"ff2\"> </span>- 9.641<span class=\"_ _0\"></span> Accentis nv<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden onde<span class=\"_ _b\"></span>rnemingen - - Summa nv en<span class=\"_ _b\"></span> verbonden ond<span class=\"_ _0\"></span>ernemingen<span class=\"_ _b\"></span> - - Totaal schu<span class=\"_ _b\"></span>lden <span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>verbonden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>geassocieer<span class=\"_ _b\"></span>de partijen - - Leden van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de raad va<span class=\"_ _b\"></span>n bestuur en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>uitvoerend<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>manage<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _0\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Voor<span class=\"_ _1\"></span> he<span class=\"_ _b\"></span>t boek<span class=\"_ _b\"></span>jaar 2022 <span class=\"_ _b\"></span>bedr<span class=\"ls5\">aagt</span> d<span class=\"_ _b\"></span>e bezo<span class=\"_ _b\"></span>ldi<span class=\"_ _1\"></span>ging<span class=\"_ _b\"></span> voor <span class=\"_ _b\"></span>alle bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uurders <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>ep <span class=\"_ _b\"></span>Invest <span class=\"_ _b\"></span>samen 50k <span class=\"_ _b\"></span>EUR <span class=\"_ _b\"></span>(excl. b<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>w). </span></span>Er z<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jn doo<span class=\"_ _b\"></span>r de<span class=\"_ _b\"></span> vennootschap<span class=\"_ _b\"></span> of h<span class=\"_ _0\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> doch<span class=\"_ _b\"></span>tervennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schappe<span class=\"_ _0\"></span>n ge<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>n bedragen g<span class=\"_ _b\"></span>erese<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>veerd <span class=\"_ _b\"></span>noch voo<span class=\"_ _0\"></span>rzieningen<span class=\"_ _b\"></span> aangelegd<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>voor <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>betaling<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>pensioenrechten<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>of <span class=\"_ _10\"> </span>soortgelijke<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>voordelen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>voor<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>bestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ders<span class=\"_ _0\"></span>. <span class=\"_ _11\"> </span>Boven<span class=\"_ _0\"></span>d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>en voorzien <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>racten <span class=\"_ _16\"> </span>die <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>ussen <span class=\"_ _15\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>vennootschap<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>(<span class=\"_ _1\"></span>of <span class=\"_ _15\"> </span>een<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>dochtervenno<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap)<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>haa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>bestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ders<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>zij<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span> afgesloten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>niet in ve<span class=\"_ _b\"></span>rgoedingen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bij be\u00ebind<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ging<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van he<span class=\"_ _0\"></span>t dienstverba<span class=\"_ _b\"></span>nd. Aangezien <span class=\"_ _29\"> </span>de <span class=\"_ _13\"> </span>bestuu<span class=\"_ _b\"></span>rder<span class=\"_ _1\"></span>saansp<span class=\"_ _b\"></span>rakelijkheidsve<span class=\"_ _b\"></span>rzekering <span class=\"_ _12\"> </span>niet <span class=\"_ _12\"> </span>meer <span class=\"_ _12\"> </span>afdoende <span class=\"_ _12\"> </span>bleek<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>en <span class=\"_ _13\"> </span>daaro<span class=\"_ _b\"></span>m <span class=\"_ _13\"> </span>nie<span class=\"_ _0\"></span>t <span class=\"_ _13\"> </span>we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d behouden (de verzekeringsmaatschappij wenste het contract<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>niet te verlengen onder deze<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>fde voorwaarden, een nieuwe <span class=\"_ _1\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zeker<span class=\"_ _0\"></span>ing <span class=\"_ _1\"></span>zou duurder <span class=\"_ _1\"></span>zijn en <span class=\"_ _1\"></span>diverse uitsluitinge<span class=\"_ _b\"></span>n <span class=\"_ _e\"></span>beva<span class=\"_ _b\"></span>tten), <span class=\"_ _1\"></span>heeft de <span class=\"_ _1\"></span>vennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap zich <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>eb<span class=\"_ _0\"></span>ruari 2014 <span class=\"_ _16\"></span><span class=\"ls0\">tot <span class=\"_ _16\"> </span>31 <span class=\"_ _16\"></span>dece<span class=\"_ _b\"></span>mber <span class=\"_ _16\"></span>2019 <span class=\"_ _16\"></span>ten <span class=\"_ _14\"></span>aanzien <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _16\"></span>bes<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uurders <span class=\"_ _14\"></span>con<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ractueel <span class=\"_ _14\"></span>verbond<span class=\"_ _0\"></span>en <span class=\"_ _14\"></span>om <span class=\"_ _14\"></span>hen <span class=\"_ _16\"></span>te <span class=\"_ _16\"></span>vri<span class=\"_ _0\"></span>jwaren <span class=\"_ _14\"></span>en </span>schade<span class=\"_ _0\"></span>loos <span class=\"_ _16\"> </span>te <span class=\"_ _15\"> </span>stellen <span class=\"_ _16\"> </span>voor <span class=\"_ _14\"></span>f<span class=\"_ _1\"></span>inanci\u00eb<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>gevolgen, <span class=\"_ _16\"></span>voor <span class=\"_ _16\"></span>zover <span class=\"_ _16\"> </span>als <span class=\"_ _16\"> </span>wett<span class=\"_ _e\"></span>elijk <span class=\"_ _14\"></span>toegelaten. <span class=\"_ _14\"></span>Het<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>vermoge<span class=\"_ _b\"></span>nsr<span class=\"_ _1\"></span>echte<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijke gevolg voor<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de vennoo<span class=\"_ _b\"></span>tschap bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aagt een <span class=\"_ _b\"></span>maximale <span class=\"ff8\">exposure</span> van<span class=\"_ _0\"></span> 10 mio EUR<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>per bes<span class=\"_ _0\"></span>tuurde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>. Gelet <span class=\"_ _13\"> </span>op <span class=\"_ _13\"> </span>het <span class=\"_ _13\"> </span>nieuwe <span class=\"_ _13\"> </span>artikel <span class=\"_ _13\"> </span>2:58<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>van <span class=\"_ _13\"> </span>het <span class=\"_ _13\"> </span>Wetboek<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>van <span class=\"_ _13\"> </span>ven<span class=\"_ _0\"></span>nootschapp<span class=\"_ _b\"></span>en <span class=\"_ _18\"> </span>en<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>verenig<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngen <span class=\"_ _13\"> </span>dienen <span class=\"_ _13\"> </span>de<span class=\"_ _b\"></span> vrijwaringsov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>eenko<span class=\"_ _b\"></span>msten <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>niet<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>geschreven<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>gehoude<span class=\"_ _b\"></span>n <span class=\"_ _e\"></span>te <span class=\"_ _1\"></span>word<span class=\"_ _b\"></span>en <span class=\"_ _e\"></span>sinds <span class=\"_ _e\"></span>1 <span class=\"_ _1\"></span>januari <span class=\"_ _e\"></span>2020<span class=\"_ _b\"></span>. <span class=\"_ _14\"></span>Iep <span class=\"_ _e\"></span>Invest <span class=\"_ _e\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oept zich dan ook<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>opnieuw<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>bestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>saansprakel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jkhe<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>dsverzek<span class=\"_ _b\"></span>ering. \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Voor <span class=\"_ _e\"></span>het <span class=\"_ _1\"></span>boekjaar <span class=\"_ _1\"></span>2022 <span class=\"_ _e\"></span><span class=\"ls5\">bedr<span class=\"_ _1\"></span></span>aag<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>bezold<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ging <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>manage<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ent <span class=\"_ _e\"></span>van I<span class=\"_ _1\"></span>ep <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>30k <span class=\"_ _1\"></span>EUR <span class=\"_ _e\"></span>(ex<span class=\"_ _1\"></span>cl. <span class=\"_ _1\"></span>btw). <span class=\"_ _e\"></span>De </span></span>CE<span class=\"ls0\">O <span class=\"_ _16\"> </span>w<span class=\"_ _1\"></span>ordt <span class=\"_ _15\"> </span>vergoed<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>op <span class=\"_ _10\"> </span>basis<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>een<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>vaste <span class=\"_ _15\"> </span>vergoeding<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>per <span class=\"_ _16\"> </span>jaar <span class=\"_ _10\"> </span>voor<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>geleverde <span class=\"_ _15\"> </span>presta<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>es. <span class=\"_ _15\"> </span>Er <span class=\"_ _15\"> </span>zijn <span class=\"_ _15\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_ _10\"> </span>de </span>vennoo<span class=\"_ _0\"></span>tschap <span class=\"_ _15\"> </span>of<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>haar <span class=\"_ _15\"> </span>doch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ervennoo<span class=\"_ _b\"></span>tschappen <span class=\"_ _15\"> </span>geen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>bed<span class=\"_ _0\"></span>ragen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gereservee<span class=\"_ _b\"></span>rd <span class=\"_ _15\"> </span>noch <span class=\"_ _15\"> </span>voorzien<span class=\"_ _b\"></span>ingen <span class=\"_ _15\"> </span>aangelegd voor <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>betaling <span class=\"_ _14\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>pensioen<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echten<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>of <span class=\"_ _14\"></span>soortgeli<span class=\"_ _0\"></span>jke <span class=\"_ _14\"></span>voordelen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voor <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>managemen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>. <span class=\"_ _e\"></span>Bovendien<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>voorziet <span class=\"_ _e\"></span>het contract tussen<span class=\"_ _b\"></span> de vennoo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap en<span class=\"_ _b\"></span> haar CEO n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>et in ve<span class=\"_ _0\"></span>rgoedinge<span class=\"_ _b\"></span>n bi<span class=\"_ _1\"></span>j be\u00ebind<span class=\"_ _b\"></span>iging van het<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>diens<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>verband<span class=\"_ _b\"></span>.<span class=\"_ _e\"></span><span class=\"ff3\"> </span>Accentis <span class=\"ls8\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Iep Invest <span class=\"ls5\">nv</span> staat ten opzich<span class=\"_ _b\"></span>te van <span class=\"_ _1\"></span>BNP Pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ibas Leas<span class=\"_ _b\"></span>ing <span class=\"_ _1\"></span>solidai<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> borg voor de nakom<span class=\"_ _b\"></span>ing, <span class=\"_ _1\"></span>doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Acce<span class=\"_ _0\"></span>ntis <span class=\"_ _1\"></span><span class=\"ls5\">nv</span>, van </span></span>zijn <span class=\"_ _1\"></span>verbinten<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>opzich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de<span class=\"ls11\">ze</span> <span class=\"_ _1\"></span>financi\u00eble instellingen in <span class=\"_ _1\"></span>het kader <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>iering <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>on<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oerend goed<span class=\"ls0\"> <span class=\"_ _e\"></span>gelegen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>L<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>er (<span class=\"_ _1\"></span>Belgi\u00eb). <span class=\"_ _1\"></span>Deze<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>solida<span class=\"_ _0\"></span>ire <span class=\"_ _1\"></span>borgstell<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>is <span class=\"_ _e\"></span>een <span class=\"_ _1\"></span>kosteloze<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>borgstelling<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voor <span class=\"_ _e\"></span>onbepa<span class=\"_ _0\"></span>alde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>termijn </span>aangegaan <span class=\"_ _14\"></span>op <span class=\"_ _14\"></span>basis <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>door <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>f<span class=\"_ _1\"></span>inanci\u00eble <span class=\"_ _e\"></span>i<span class=\"_ _1\"></span>nstellingen <span class=\"_ _14\"></span>voorgestelde <span class=\"_ _e\"></span>st<span class=\"_ _1\"></span>andaardcontracten <span class=\"_ _e\"></span>t<span class=\"_ _1\"></span>egen <span class=\"_ _14\"></span>arm\u2019s<span class=\"_ _1\"></span><span class=\"ff2 ls0\">-length-</span>voorwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den. <span class=\"_ _10\"> </span>De <span class=\"_ _11\"> </span>cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oleverhoud<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_\"> </span>die<span class=\"_ _b\"></span> <span class=\"_\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>hede<span class=\"_ _b\"></span>n <span class=\"_\"> </span>bes<span class=\"_ _b\"></span>taat <span class=\"_ _10\"> </span>tussen <span class=\"_ _11\"> </span>Iep <span class=\"_ _10\"> </span>I<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>t <span class=\"_ _29\"> </span><span class=\"ls5\">nv</span> <span class=\"_ _10\"> </span>en <span class=\"_ _11\"> </span>Accent<span class=\"_ _b\"></span>is <span class=\"_\"> </span><span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> <span class=\"_\"> </span>is<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>daa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bij </span></span>bepalend. <span class=\"ls19\">Op<span class=\"_ _b\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>31 dec<span class=\"_ _b\"></span>em<span class=\"_ _1\"></span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2022 bed<span class=\"_ _b\"></span>raagt het maxi<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>umbe<span class=\"_ _0\"></span>drag va<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>de geste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>de zeke<span class=\"_ _b\"></span>rheden <span class=\"_ _1\"></span>15<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>48 mio<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR. </span></span>Summa <span class=\"ls8\">nv<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Eind <span class=\"_ _e\"></span><span class=\"ls5\">20</span>21 <span class=\"_ _1\"></span><span class=\"ls5\">had</span> <span class=\"_ _1\"></span>Iep <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span><span class=\"ls5\">nv</span> <span class=\"_ _1\"></span><span class=\"ls5\">een <span class=\"_ _e\"></span></span>opens<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aande<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vordering <span class=\"_ _1\"></span>op <span class=\"_ _e\"></span>een <span class=\"_ _1\"></span>43%<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>r<span class=\"_ _1\"></span>echts<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>reekse<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>partic<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>patie <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Summa <span class=\"_ _1\"></span><span class=\"ls5\">nv</span> </span></span>voor een<span class=\"_ _b\"></span> totaal bedrag<span class=\"_ _b\"></span> van 8,50 <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>o E<span class=\"_ _b\"></span>UR en 1,14<span class=\"_ _b\"></span> mio EUR<span class=\"_ _b\"></span> openstaa<span class=\"_ _0\"></span>nde interesten.<span class=\"_ _b\"></span> De vorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d in<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>egraa<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> afgelost <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>2022. <span class=\"_ _16\"></span>De <span class=\"_ _16\"></span>vo<span class=\"_ _0\"></span>rdering <span class=\"_ _14\"></span>was <span class=\"_ _16\"></span>rentedragend<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>a <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>ato <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>9% <span class=\"_ _14\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>j<span class=\"_ _1\"></span>aar.<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Gedurende<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>het <span class=\"_ _16\"> </span>boek<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>aar <span class=\"_ _16\"></span>heeft <span class=\"_ _14\"></span>Iep Invest <span class=\"ls5\">nv</span> 1,15<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>mio EUR<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>interes<span class=\"_ _b\"></span>ten <span class=\"_ _1\"></span>aange<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ekend.<span class=\"_ _b\"></span> Transac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ies <span class=\"_ _15\"></span>met <span class=\"_ _16\"></span>t<span class=\"_ _1\"></span>oepass<span class=\"_ _b\"></span>ing <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>artikel <span class=\"_ _10\"> </span>7<span class=\"_ _b\"></span>:<span class=\"_ _1\"></span>96 <span class=\"_ _15\"> </span>en/o<span class=\"_ _0\"></span>f <span class=\"_ _10\"> </span>ar<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ikel <span class=\"_ _15\"> </span>7:9<span class=\"_ _b\"></span>7 <span class=\"_ _10\"> </span>van <span class=\"_ _15\"> </span>het <span class=\"_ _15\"> </span>W<span class=\"_ _1\"></span>etboek <span class=\"_ _16\"></span>van <span class=\"_ _15\"> </span>vennoo<span class=\"_ _0\"></span>tschappen<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>en verenigingen<span class=\"_ _b\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Artikel <span class=\"ls5\">7:96</span> van he<span class=\"_ _b\"></span>t Wetboek van ven<span class=\"_ _0\"></span>noo<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schapp<span class=\"_ _b\"></span>en <span class=\"_ _1\"></span>en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>enig<span class=\"_ _0\"></span>inge<span class=\"_ _b\"></span>n <span class=\"_ _e\"></span>was niet<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>oepassing <span class=\"_ _b\"></span>in <span class=\"_ _1\"></span>2022.<span class=\"_ _b\"></span> </span></span>\u25aa <span class=\"_ _17\"> </span><span class=\"ff2\">Artikel 7:97<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van he<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> Wetboek<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van venno<span class=\"_ _b\"></span>otschappen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en ve<span class=\"_ _0\"></span>reniginge<span class=\"_ _b\"></span>n <span class=\"_ _1\"></span>was niet van<span class=\"_ _b\"></span> toepassing in 2022<span class=\"_ _b\"></span>. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__119": {
   "value": "Summa nv",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__121": {
   "value": "31. Rechten<span class=\"_ _b\"></span> en <span class=\"_ _1\"></span>verp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen b<span class=\"_ _b\"></span>uiten balans Accentis <span class=\"ls8\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff8\">Warranties<span class=\"ff2\"> ten gun<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e van<span class=\"_ _0\"></span> CTP Groep doo<span class=\"_ _b\"></span>r Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s Proper<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>y Inte<span class=\"_ _b\"></span>rnational nv </span></span></span>De <span class=\"_ _14\"></span>vo<span class=\"_ _b\"></span>lgende <span class=\"_ _e\"></span>\u2018<span class=\"ff8\">reps<span class=\"ff2\"> <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span><span class=\"ffc\">w<span class=\"_ _1\"></span>arrant<span class=\"_ _0\"></span>ies\u2019<span class=\"ff2\"> <span class=\"_ _e\"></span>werden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>aangegaan<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>kader <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>verkoop <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>participat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s </span></span></span></span>N\u00e1mestovo<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>s.r.o.(vana<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> 21 dec<span class=\"_ _0\"></span>embe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021):<span class=\"_ _b\"></span> \u2212<span class=\"ffa\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Voor een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>periode<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>6 maande<span class=\"_ _0\"></span>n: klassieke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ff8\">tax wa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ranties<span class=\"ff2\">.<span class=\"_ _b\"></span> </span></span></span></span>\u2212<span class=\"ffa\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Voor e<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> periode <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>30 <span class=\"_ _0\"></span>maanden:<span class=\"_ _b\"></span> overige <span class=\"_ _b\"></span><span class=\"ff8\">warranties<span class=\"ff2\"> <span class=\"_ _b\"></span>inzake co<span class=\"_ _0\"></span>nstructie<span class=\"_ _b\"></span> en ve<span class=\"_ _b\"></span>rgunningen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble status<span class=\"_ _b\"></span> </span></span></span></span>van <span class=\"_ _b\"></span>de vennootsch<span class=\"_ _b\"></span>ap,<span class=\"_ _1\"></span> cl<span class=\"_ _b\"></span>aims, pe<span class=\"_ _b\"></span>rsoneel, ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> in<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellectuele <span class=\"_ _b\"></span>eigendom<span class=\"_ _b\"></span>, leningen <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span><span class=\"ff8\">full </span>disclosure<span class=\"ff2\">.<span class=\"_ _b\"></span> </span>\u2212 <span class=\"_ _28\"> </span>Voor<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>een <span class=\"_ _29\"> </span>periode<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>van <span class=\"_\"> </span>126 <span class=\"_ _29\"> </span>maanden<span class=\"_ _b\"></span>: <span class=\"_ _12\"> </span>status <span class=\"_\"> </span>warranties<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _29\"> </span>i<span class=\"_ _1\"></span>nzake<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>oprichting<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>en <span class=\"_ _29\"> </span>bevoegdheden<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>de </span>vennoo<span class=\"_ _0\"></span>tschap, <span class=\"ff8\">sharehold<span class=\"_ _b\"></span>ing interests<span class=\"ff2\"> en eigend<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mstitels van<span class=\"_ _b\"></span> de ass<span class=\"_ _0\"></span>ets. </span></span>De <span class=\"ff8\">warranties</span> werden toegek<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span><span class=\"ff8\">de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>minimis<span class=\"ff2\"> van minimu<span class=\"_ _b\"></span>m <span class=\"_ _e\"></span>50k<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR en een <span class=\"_ _1\"></span><span class=\"ff8\">basket<span class=\"_ _b\"></span><span class=\"ff2\"> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>minimum 375k </span></span></span></span>EUR en een <span class=\"_ _b\"></span>maximale expo<span class=\"_ _0\"></span>sure<span class=\"_ _0\"></span> van 16<span class=\"_ _0\"></span>,10 mio<span class=\"_ _0\"></span> EUR. \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Brugse Metaa<span class=\"_ _b\"></span>lwerken <span class=\"ls5\">nv</span> tegen<span class=\"_ _0\"></span> Accentis <span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> </span></span></span></span>De <span class=\"_\"> </span>zaak<span class=\"_ _0\"></span> <span class=\"_\"> </span>be<span class=\"_ _b\"></span>treft <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>garanties<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>elling<span class=\"_ _b\"></span> <span class=\"_\"> </span>door <span class=\"_\"> </span>Acce<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>is <span class=\"_\"> </span>n<span class=\"_ _0\"></span>v <span class=\"_ _11\"> </span>ten <span class=\"_\"> </span>aanz<span class=\"_ _b\"></span>ien <span class=\"_\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _11\"> </span>H.I.I.<span class=\"_ _0\"></span> <span class=\"_\"> </span>voor<span class=\"_ _b\"></span> <span class=\"_\"> </span>de <span class=\"_\"> </span>te<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ugbeta<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>de saneringskos<span class=\"_ _0\"></span>ten <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>een <span class=\"_\"> </span>te<span class=\"_ _b\"></span>rr<span class=\"_ _1\"></span>ein<span class=\"_ _b\"></span> <span class=\"_\"> </span>en <span class=\"_ _11\"> </span>gebouwen<span class=\"_ _b\"></span> <span class=\"_\"> </span>verkoch<span class=\"_ _b\"></span>t <span class=\"_\"> </span>door<span class=\"_ _0\"></span> <span class=\"_\"> </span>B<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ugse <span class=\"_ _11\"> </span>Metaa<span class=\"_ _0\"></span>lwerken<span class=\"_ _b\"></span> <span class=\"_\"> </span>nv <span class=\"_\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_\"> </span>H.<span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>.I. <span class=\"_\"> </span>n<span class=\"_ _b\"></span>v. <span class=\"_\"> </span>Een<span class=\"_ _b\"></span> bodemsane<span class=\"_ _b\"></span>ringstraject <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span>aangevat on<span class=\"_ _0\"></span>de<span class=\"_ _b\"></span>r le<span class=\"_ _0\"></span>iding <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>Speyebeek<span class=\"_ _b\"></span> nv<span class=\"_ _b\"></span> (voorma<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ig <span class=\"_ _b\"></span>eigenaar<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> Accentis <span class=\"_ _b\"></span>nv)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> To<span class=\"_ _b\"></span>t op <span class=\"_ _1\"></span>heden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>is deze bodemsa<span class=\"_ _0\"></span>nering<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>nog steeds<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>gang<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onder<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>leiding<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van Speyebeek<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>nv, waarbij<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>nv zijn r<span class=\"_ _1\"></span>echt <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>infor<span class=\"_ _0\"></span>matie uitoefent <span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>hoog<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>blijven <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>verlo<span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sane<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De <span class=\"_ _1\"></span>vennootschap is <span class=\"_ _21\"> </span>van <span class=\"_ _20\"> </span>oo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deel <span class=\"_ _20\"> </span>dat <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>financi\u00eb<span class=\"_ _0\"></span>le <span class=\"_ _21\"> </span>las<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _20\"> </span>bij <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>voormalige<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>eigenaars<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>van <span class=\"_ _20\"> </span>Accen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>is <span class=\"_ _21\"> </span>nv<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>liggen.<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>De garantieove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenko<span class=\"_ _b\"></span>mst <span class=\"_ _15\"> </span>ste<span class=\"_ _0\"></span>lt <span class=\"_ _16\"> </span>echter<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>dat <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>este<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>saneringsko<span class=\"_ _b\"></span>sten <span class=\"_ _16\"> </span>pas <span class=\"_ _16\"></span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>teruggev<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rderd <span class=\"_ _16\"></span>na uitvoering<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>volledige<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bodemsane<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Op <span class=\"_ _e\"></span>heden<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aagt<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>h<span class=\"_ _0\"></span>et <span class=\"_ _14\"></span>esc<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>owbed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>hiervoor <span class=\"_ _e\"></span>ca.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>250k <span class=\"_ _e\"></span>EUR.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Op basis <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _b\"></span>voorlopige kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>pri<span class=\"_ _0\"></span>jsinscha<span class=\"_ _b\"></span>tt<span class=\"_ _1\"></span>ing <span class=\"_ _b\"></span>heeft Acce<span class=\"_ _0\"></span>ntis <span class=\"_ _b\"></span>een bijk<span class=\"_ _b\"></span>omende p<span class=\"_ _0\"></span>rovisie <span class=\"_ _b\"></span>aangelegd<span class=\"_ _b\"></span> voor een<span class=\"_ _b\"></span> bedrag van 250k EU<span class=\"_ _b\"></span>R<span class=\"_ _1\"></span>. \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Cosimco<span class=\"_ _0\"></span> <span class=\"ls5\">nv</span> tegen Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s <span class=\"ls5\">nv</span> </span></span>Accentis<span class=\"_ _b\"></span> <span class=\"ls5\">nv</span> we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _b\"></span>bij deu<span class=\"_ _b\"></span>rw<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>sexploot<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> 13 <span class=\"_ _b\"></span>augus<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>us 20<span class=\"_ _0\"></span>10<span class=\"_ _b\"></span> doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Cosimco <span class=\"ls5\">nv</span> <span class=\"_ _b\"></span>gedagvaard<span class=\"_ _0\"></span> voo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>de<span class=\"_ _b\"></span> rechtbank<span class=\"_ _0\"></span> van <span class=\"_ _2b\"> </span>koophande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>Gent. <span class=\"_ _2b\"> </span>De <span class=\"_ _2b\"> </span>vorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _2b\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>eisende<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>par<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ij <span class=\"_ _2b\"> </span>is <span class=\"_ _2b\"> </span>gestoeld <span class=\"_ _2b\"> </span>op <span class=\"_ _2b\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>inge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oepen bestuurde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>saansprakel<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>khe<span class=\"_ _b\"></span>id <span class=\"_ _1\"></span>van Accent<span class=\"_ _b\"></span>is <span class=\"_ _1\"></span><span class=\"ls5\">nv</span> <span class=\"_ _1\"></span>als (gewezen<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>bestu<span class=\"_ _b\"></span>ur<span class=\"_ _1\"></span>der van Eurobuild <span class=\"ls5\">nv</span> (thans in vere<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fening)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De <span class=\"_ _1\"></span>vordering van eisende <span class=\"_ _1\"></span>pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tij <span class=\"_ _1\"></span>strek<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>ertoe <span class=\"_ _1\"></span>om Accentis <span class=\"_ _e\"></span><span class=\"ls5\">nv</span>, i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>so<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>idum met <span class=\"_ _1\"></span>zijn medebestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ders <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>betrokke<span class=\"_ _0\"></span>n vaste <span class=\"_ _16\"> </span>vertegenwoo<span class=\"_ _b\"></span>rdigers, <span class=\"_ _14\"></span>te <span class=\"_ _15\"> </span>veroorde<span class=\"_ _b\"></span>len <span class=\"_ _16\"> </span>tot <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aling <span class=\"_ _16\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Cosim<span class=\"_ _0\"></span>co <span class=\"_ _10\"> </span><span class=\"ls5\">nv</span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>928.434<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>26 <span class=\"_ _14\"></span>EUR <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>hoofdsom<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e vermeerderen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>met een <span class=\"_ _1\"></span>contrac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uele <span class=\"_ _1\"></span>schade<span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>goeding van 92<span class=\"_ _1\"></span>.<span class=\"ls5\">843</span>,26 <span class=\"_ _1\"></span>EUR, morato<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>re i<span class=\"_ _1\"></span>nteresten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>kosten van het <span class=\"_ _b\"></span>geding <span class=\"_ _b\"></span>(P.M.)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Accentis <span class=\"_ _b\"></span><span class=\"ls5\">nv<span class=\"ls0\"> meen<span class=\"_ _b\"></span>t <span class=\"_ _0\"></span>dat <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vordering <span class=\"_ _b\"></span>nie<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>gegrond <span class=\"_ _b\"></span>is<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>behande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ing <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>zaak <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>zitt<span class=\"_ _0\"></span>ing </span></span>van 30 <span class=\"_ _1\"></span>april <span class=\"_ _1\"></span>2012 <span class=\"_ _1\"></span>werd de <span class=\"_ _1\"></span>vereffenaar<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>Eurob<span class=\"_ _1\"></span>uild <span class=\"_ _1\"></span><span class=\"ls5\">nv</span> <span class=\"_ _1\"></span>gehoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>en in <span class=\"_ _1\"></span>dat <span class=\"_ _e\"></span>kade<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>werd <span class=\"_ _1\"></span>besloten verder <span class=\"_ _1\"></span>deba<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> te voeren. <span class=\"_ _b\"></span>Een <span class=\"_ _b\"></span>ni<span class=\"_ _1\"></span>euwe<span class=\"_ _b\"></span> beschikk<span class=\"_ _b\"></span>ing <span class=\"_ _b\"></span>met conc<span class=\"_ _0\"></span>lus<span class=\"_ _0\"></span>ietermijnen<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> pleitdat<span class=\"_ _0\"></span>um <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _b\"></span>op <span class=\"_ _0\"></span>heden<span class=\"_ _b\"></span> afgewach<span class=\"_ _b\"></span>t. Voo<span class=\"_ _b\"></span>ral<span class=\"_ _1\"></span>snog<span class=\"_ _b\"></span> is er geen nega<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> uits<span class=\"_ _0\"></span>luitsel ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de zeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heid en<span class=\"_ _b\"></span> vaststaandh<span class=\"_ _0\"></span>eid van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ligge<span class=\"_ _e\"></span>nde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schuld<span class=\"_ _b\"></span>. Iep Invest<span class=\"_ _0\"></span> <span class=\"ls8\">nv</span><span class=\"ff2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Bij <span class=\"_ _14\"></span>exploot <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>2 <span class=\"_ _14\"></span>novembe<span class=\"_ _b\"></span>r <span class=\"_ _14\"></span>2021 <span class=\"_ _e\"></span>werden <span class=\"_ _e\"></span>Iep <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>zijn <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>eerde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heidsaandee<span class=\"_ _0\"></span>lhoude<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Summa <span class=\"_ _e\"></span>nv <span class=\"_ _e\"></span>(59,69%) </span></span>gedagv<span class=\"_ _0\"></span>aard <span class=\"_ _14\"></span>door <span class=\"_ _e\"></span>minderheidsaan<span class=\"_ _b\"></span>deelhouder<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>Yoshi <span class=\"_ _14\"></span>sa <span class=\"_ _e\"></span>(22,43%).<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>De <span class=\"_ _16\"> </span>dagvaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ding <span class=\"_ _14\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rekt <span class=\"_ _14\"></span>er <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>essen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>oe<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>om voor recht te zeggen da<span class=\"_ _b\"></span>t de <span class=\"_ _1\"></span>bes<span class=\"_ _b\"></span>luiten van de gewo<span class=\"_ _0\"></span>ne a<span class=\"_ _0\"></span>lgemene ve<span class=\"_ _b\"></span>rgadering van aan<span class=\"_ _0\"></span>deelhoude<span class=\"_ _b\"></span>rs van Iep Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> d.d. <span class=\"_ _14\"></span>26 <span class=\"_ _14\"></span>mei <span class=\"_ _14\"></span>2021 <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>de <span class=\"_ _14\"></span>\u201cjaarve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gadering <span class=\"_ _14\"></span>2021\u201d<span class=\"_ _b\"></span>) <span class=\"_ _16\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>nb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>euk <span class=\"_ _14\"></span>vor<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _16\"> </span>art. <span class=\"_ _14\"></span>2:42, <span class=\"_ _14\"></span>1\u00b0 <span class=\"_ _e\"></span>WVV <span class=\"_ _14\"></span>(miskenn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het vraagrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> door Iep <span class=\"_ _b\"></span>Invest) en art.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2:42, 2<span class=\"_ _b\"></span>\u00b0 WVV (misbruik van mee<span class=\"_ _b\"></span>rderheid doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Sum<span class=\"_ _0\"></span>ma nv),<span class=\"_ _0\"></span> en derhalve<span class=\"_ _b\"></span> nietig zijn, <span class=\"_ _16\"> </span>en <span class=\"_ _15\"> </span>o<span class=\"_ _0\"></span>m <span class=\"_ _16\"></span>Iep <span class=\"_ _16\"></span>Invest <span class=\"_ _16\"></span>te <span class=\"_ _16\"></span>bevelen <span class=\"_ _16\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ni<span class=\"_ _1\"></span>eu<span class=\"_ _b\"></span>we <span class=\"_ _15\"> </span>gewone<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>algemene<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _16\"></span>van <span class=\"_ _16\"> </span>aandeelhoude<span class=\"_ _b\"></span>rs <span class=\"_ _15\"> </span>samen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e roepen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>teneind<span class=\"_ _0\"></span>e he<span class=\"_ _0\"></span>t vraag<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ech<span class=\"_ _b\"></span>t van Yosh<span class=\"_ _0\"></span>i sa<span class=\"_ _b\"></span> over het<span class=\"_ _b\"></span> boekjaar<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>202<span class=\"_ _b\"></span>0 <span class=\"_ _1\"></span>te hono<span class=\"_ _b\"></span>reren. B<span class=\"_ _b\"></span>ij vonnis gev<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d op<span class=\"_ _b\"></span> 2<span class=\"_ _1\"></span> j<span class=\"_ _1\"></span>anua<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i 2023 <span class=\"_ _10\"> </span>heeft <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>onde<span class=\"_ _b\"></span>rnemingsrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>bank <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>Antwerpen <span class=\"_ _15\"> </span>(<span class=\"_ _1\"></span>afdeling <span class=\"_ _15\"> </span>Antwerpen<span class=\"_ _b\"></span>) <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>hoofdvo<span class=\"_ _0\"></span>rdering<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>Yoshi <span class=\"_ _10\"> </span>sa afgewezen als ongeg<span class=\"_ _b\"></span>rond. Bij vonnis geveld op 20 feb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uari 2023 h<span class=\"_ _b\"></span>eeft<span class=\"_ _1\"></span> de onde<span class=\"_ _0\"></span>rnemingsrech<span class=\"_ _b\"></span>tbank in Antwerpen (afdeling An<span class=\"_ _0\"></span>twerpen<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> de gerech<span class=\"_ _b\"></span>telijke b<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>middeling<span class=\"_ _b\"></span> bevolen tussen <span class=\"_ _b\"></span>Yoshi sa en Su<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ma nv. Bij exploot<span class=\"_ _0\"></span> van 20<span class=\"_ _0\"></span> juni 2022<span class=\"_ _b\"></span> werd Iep Inve<span class=\"_ _0\"></span>st opnieu<span class=\"_ _b\"></span>w gedagvaa<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>oor zijn minde<span class=\"_ _b\"></span>rheidsaandee<span class=\"_ _b\"></span>lhouder Yosh<span class=\"_ _b\"></span>i <span class=\"_ _1\"></span>sa, ditmaal <span class=\"_ _1\"></span>in kortgeding<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dit <span class=\"_ _1\"></span>tene<span class=\"_ _0\"></span>inde <span class=\"_ _1\"></span>de besluiten van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gewone<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>algemene vergadering<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>aandeelhoud<span class=\"_ _1\"></span>ers <span class=\"_ _1\"></span>van Iep Invest d<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span>d. 25 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ei 2022<span class=\"_ _0\"></span> (de \u201cjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> 2022\u201d) te scho<span class=\"_ _b\"></span>rsen wegens (i) on<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>egelmat<span class=\"_ _b\"></span>ige bijeenroeping<span class=\"_ _0\"></span> van<span class=\"_ _0\"></span> de jaarvergader<span class=\"_ _b\"></span>ing, (ii) miskenning van<span class=\"_ _b\"></span> het wettel<span class=\"_ _0\"></span>ijk agende<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingsrec<span class=\"_ _b\"></span>ht, (iii) miskenning van<span class=\"_ _b\"></span> het <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aag<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echt en (iv) miskenning<span class=\"_ _b\"></span> <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>h<span class=\"_ _0\"></span>et <span class=\"_ _10\"> </span>recht <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>bi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>stand<span class=\"_ _b\"></span> <span class=\"_\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>adv<span class=\"_ _b\"></span>ocaat. <span class=\"_ _10\"> </span>Bij <span class=\"_ _11\"> </span>b<span class=\"_ _b\"></span>eschikking <span class=\"_ _11\"> </span>geve<span class=\"_ _b\"></span>ld <span class=\"_\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>26<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>jul<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>2022 <span class=\"_ _11\"> </span>hee<span class=\"_ _b\"></span>ft <span class=\"_ _11\"> </span>de kortgedingrech<span class=\"_ _b\"></span>ter <span class=\"_ _14\"></span>alle <span class=\"_ _16\"></span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>Yoshi <span class=\"_ _14\"></span>sa <span class=\"_ _16\"></span>afgewez<span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>wegens<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>ongegrond.<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>Tegen <span class=\"_ _14\"></span>deze <span class=\"_ _14\"></span>beschikk<span class=\"_ _b\"></span>ing <span class=\"_ _16\"></span>had<span class=\"_ _b\"></span> Yoshi <span class=\"_ _10\"> </span>sa <span class=\"_ _15\"> </span>hoger<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>beroep<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>aange<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ekend,<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>maar<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bij<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>arrest<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>geveld<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>23 <span class=\"_ _10\"> </span>f<span class=\"_ _1\"></span>eb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uari <span class=\"_ _10\"> </span>2023 <span class=\"_ _10\"> </span>heeft<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>hof <span class=\"_ _10\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep Antwerpen <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>evens al<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen van<span class=\"_ _b\"></span> Yoshi afge<span class=\"_ _b\"></span>wezen. In <span class=\"_ _1\"></span>paral<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>el met deze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>kortgedingp<span class=\"_ _b\"></span>rocedure heeft Yosh<span class=\"_ _0\"></span>i sa <span class=\"_ _1\"></span>eveneens<span class=\"_ _b\"></span> een <span class=\"_ _1\"></span>procedu<span class=\"_ _0\"></span>re t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gronde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>opgesta<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>t,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>in, in <span class=\"_ _14\"></span>tegenste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ling <span class=\"_ _e\"></span>tot <span class=\"_ _16\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>kortgeding<span class=\"_ _0\"></span>procedu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>es, <span class=\"_ _14\"></span>ook<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>Summa<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>nv <span class=\"_ _15\"> </span>we<span class=\"_ _0\"></span>rd <span class=\"_ _14\"></span>betrokken<span class=\"_ _0\"></span>, <span class=\"_ _e\"></span>teneinde <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ver<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>etiging<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>de besluiten<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de jaarvergade<span class=\"_ _b\"></span>ring <span class=\"_ _1\"></span>2022 te <span class=\"_ _1\"></span>verk<span class=\"_ _0\"></span>rijgen <span class=\"_ _1\"></span>wegens<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dezelfde r<span class=\"_ _1\"></span>edenen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>opge<span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>pen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>kortgeding (langs<span class=\"_ _b\"></span> de <span class=\"_ _1\"></span>zijde <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>ep<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>Invest)<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>evenals <span class=\"_ _1\"></span>wegens<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vermeend<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>misbruik<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>door <span class=\"_ _1\"></span>meerderheid<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>langs<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>zijde <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Su<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>nv). De <span class=\"_ _14\"></span>pleitdatum <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>uitsp<span class=\"_ _0\"></span>raak <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gr<span class=\"_ _1\"></span>onde<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>met <span class=\"_ _16\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rekking<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>jaarvergade<span class=\"_ _b\"></span>ring <span class=\"_ _16\"> </span>2022 <span class=\"_ _14\"></span>staa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>geagend<span class=\"_ _0\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n oktober 202<span class=\"_ _0\"></span>3. Kort <span class=\"_ _1\"></span>samengeva<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> meent <span class=\"_ _1\"></span>Iep <span class=\"_ _1\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dat <span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>gegronde redenen zijn <span class=\"_ _1\"></span>om de <span class=\"_ _1\"></span>hem <span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>laste <span class=\"_ _1\"></span>gelegde<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>beschuld<span class=\"_ _b\"></span>igingen te <span class=\"_ _12\"> </span>weerleggen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>al <span class=\"_ _12\"> </span>deze <span class=\"_ _13\"> </span>procedu<span class=\"_ _b\"></span>res. <span class=\"_ _13\"> </span>Iep <span class=\"_ _29\"> </span>I<span class=\"_ _1\"></span>nvest<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>wordt<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>da<span class=\"_ _0\"></span>ari<span class=\"_ _b\"></span>n <span class=\"_ _13\"> </span>mede <span class=\"_ _13\"> </span>ges<span class=\"_ _b\"></span>terkt <span class=\"_ _12\"> </span>door <span class=\"_ _13\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_ _13\"> </span>vonn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>bank <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n Antwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>pen<span class=\"_ _b\"></span> (<span class=\"_ _1\"></span>afdel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng An<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>werpen<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>d.d.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span> januari<span class=\"_ _0\"></span> 2023, de<span class=\"_ _b\"></span> beschikking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zitte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> van <span class=\"_ _29\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>ondernemings<span class=\"_ _b\"></span>rechtbank <span class=\"_\"> </span>in <span class=\"_\"> </span>Antwerpen <span class=\"_\"> </span>(afdeling<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>Antwe<span class=\"_ _b\"></span>rpen) <span class=\"_ _29\"> </span>d.d.<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>26 <span class=\"_\"> </span>j<span class=\"_ _e\"></span>uli <span class=\"_ _29\"> </span>2022, <span class=\"_\"> </span>het<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>vonnis <span class=\"_\"> </span>van <span class=\"_ _29\"> </span>de ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>bank <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>Antwerpen <span class=\"_ _1\"></span>(afdeling<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>An<span class=\"_ _0\"></span>twerpen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>d.d. <span class=\"_ _e\"></span>20<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>f<span class=\"_ _1\"></span>eb<span class=\"_ _0\"></span>ruari <span class=\"_ _e\"></span>2023<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>arrest<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>he<span class=\"_ _0\"></span>t <span class=\"_ _e\"></span>hof <span class=\"_ _e\"></span>van beroep <span class=\"_\"> </span>in <span class=\"_\"> </span>Antwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>pen <span class=\"_\"> </span>d.d.<span class=\"_ _0\"></span> <span class=\"_\"> </span>23 <span class=\"_\"> </span>februari <span class=\"_\"> </span>2023 <span class=\"_\"> </span>waarin<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>alle <span class=\"_\"> </span>vorderi<span class=\"_ _b\"></span>ngen <span class=\"_\"> </span>van <span class=\"_ _29\"> </span>Yoshi<span class=\"_ _0\"></span> <span class=\"_\"> </span>sa <span class=\"_\"> </span>met <span class=\"_\"> </span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>tot <span class=\"_\"> </span>de jaarvergade<span class=\"_ _0\"></span>ring 2021<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>respec<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ievelijk<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de jaarve<span class=\"_ _b\"></span>rgadering 2022<span class=\"_ _b\"></span> werden<span class=\"_ _0\"></span> afgewezen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Iep <span class=\"_ _1\"></span>Invest <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t <span class=\"_ _e\"></span>slot<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _1\"></span>oordeel<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>geen <span class=\"_ _1\"></span>aanleiding<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>is <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>enige <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>impact<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>geen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voorzieningen moeten <span class=\"_ _14\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _14\"></span>aangelegd<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>naar <span class=\"_ _14\"></span>aanleid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>dagvaardingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>aangaan<span class=\"_ _b\"></span>de <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>beslu<span class=\"_ _0\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>genomen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>door <span class=\"_ _14\"></span>de jaarvergade<span class=\"_ _0\"></span>ring 2021<span class=\"_ _b\"></span> en de jaa<span class=\"_ _0\"></span>rvergadering<span class=\"_ _b\"></span> 2022. \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Punch <span class=\"_ _b\"></span>Interna<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ional <span class=\"_ _b\"></span><span class=\"ls5\">nv<span class=\"ls0\">, <span class=\"_ _b\"></span>thans <span class=\"_ _9\"></span>I<span class=\"_ _1\"></span>ep <span class=\"_ _9\"></span>I<span class=\"_ _1\"></span><span class=\"ls5\">nv</span>est <span class=\"_ _b\"></span><span class=\"ls5\">nv<span class=\"ls0\">, <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> beg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>2007<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>verdenkin<span class=\"_ _b\"></span>g ge<span class=\"_ _0\"></span>steld <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>kade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>st<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>afrechte<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk </span></span></span></span></span></span>onderzoek <span class=\"_ _21\"> </span>met <span class=\"_ _22\"> </span>betrekking <span class=\"_ _20\"> </span>t<span class=\"_ _1\"></span>ot <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iviteiten <span class=\"_ _21\"> </span>van <span class=\"_ _22\"> </span>het <span class=\"_ _21\"> </span>i<span class=\"_ _1\"></span>ntus<span class=\"_ _b\"></span>sen <span class=\"_ _22\"> </span>geliquidee<span class=\"_ _1\"></span>rde <span class=\"_ _22\"> </span>KIP <span class=\"_ _22\"> </span><span class=\"ls5\">nv</span>, <span class=\"_ _21\"> </span>waarin <span class=\"_ _22\"> </span>het minderheidsaa<span class=\"_ _b\"></span>ndeelhoude<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Sedert <span class=\"_ _10\"> </span>het <span class=\"_ _10\"> </span>berich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>begin <span class=\"_ _10\"> </span>2007 <span class=\"_ _10\"> </span>heeft <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>venno<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap <span class=\"_ _10\"> </span>hie<span class=\"_ _0\"></span>rover <span class=\"_ _11\"> </span>n<span class=\"_ _b\"></span>iet<span class=\"_ _1\"></span>s <span class=\"_ _15\"> </span>meer ontvangen.<span class=\"_ _b\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Voor <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>gestelde <span class=\"_ _e\"></span>waarbo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gen <span class=\"_ _e\"></span>verleend <span class=\"_ _e\"></span>door <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>ep <span class=\"_ _e\"></span>Invest <span class=\"_ _16\"></span><span class=\"ls5\">nv</span> <span class=\"_ _e\"></span>ten <span class=\"_ _14\"></span>beh<span class=\"_ _0\"></span>oeve <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>Accentis <span class=\"_ _16\"></span><span class=\"ls5\">nv</span> <span class=\"_ _14\"></span>wordt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>ver<span class=\"_ _1\"></span>wezen <span class=\"_ _1\"></span>naar </span></span>toelichting<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">30</span> <span class=\"ff6\">\u2018</span>transacties<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>met ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden<span class=\"_ _0\"></span> en geas<span class=\"_ _b\"></span>socieerde pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tijen<span class=\"ff6\">\u2019</span> op pagina <span class=\"ls5\">72</span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__120": {
   "value": "31. Rechten<span class=\"_ _b\"></span> en <span class=\"_ _1\"></span>verp<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ch<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ingen b<span class=\"_ _b\"></span>uiten balans Accentis <span class=\"ls8\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff8\">Warranties<span class=\"ff2\"> ten gun<span class=\"_ _0\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e van<span class=\"_ _0\"></span> CTP Groep doo<span class=\"_ _b\"></span>r Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s Proper<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>y Inte<span class=\"_ _b\"></span>rnational nv </span></span></span>De <span class=\"_ _14\"></span>vo<span class=\"_ _b\"></span>lgende <span class=\"_ _e\"></span>\u2018<span class=\"ff8\">reps<span class=\"ff2\"> <span class=\"_ _14\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span><span class=\"ffc\">w<span class=\"_ _1\"></span>arrant<span class=\"_ _0\"></span>ies\u2019<span class=\"ff2\"> <span class=\"_ _e\"></span>werden<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>aangegaan<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>kader <span class=\"_ _1\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>verkoop <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>participat<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s </span></span></span></span>N\u00e1mestovo<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>s.r.o.(vana<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> 21 dec<span class=\"_ _0\"></span>embe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> 2021):<span class=\"_ _b\"></span> \u2212<span class=\"ffa\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Voor een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>periode<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>6 maande<span class=\"_ _0\"></span>n: klassieke<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ff8\">tax wa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ranties<span class=\"ff2\">.<span class=\"_ _b\"></span> </span></span></span></span>\u2212<span class=\"ffa\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Voor e<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> periode <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>30 <span class=\"_ _0\"></span>maanden:<span class=\"_ _b\"></span> overige <span class=\"_ _b\"></span><span class=\"ff8\">warranties<span class=\"ff2\"> <span class=\"_ _b\"></span>inzake co<span class=\"_ _0\"></span>nstructie<span class=\"_ _b\"></span> en ve<span class=\"_ _b\"></span>rgunningen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _b\"></span>i\u00eble status<span class=\"_ _b\"></span> </span></span></span></span>van <span class=\"_ _b\"></span>de vennootsch<span class=\"_ _b\"></span>ap,<span class=\"_ _1\"></span> cl<span class=\"_ _b\"></span>aims, pe<span class=\"_ _b\"></span>rsoneel, ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingen<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> cont<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>acten<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> in<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ellectuele <span class=\"_ _b\"></span>eigendom<span class=\"_ _b\"></span>, leningen <span class=\"_ _b\"></span>en <span class=\"_ _1\"></span><span class=\"ff8\">full </span>disclosure<span class=\"ff2\">.<span class=\"_ _b\"></span> </span>\u2212 <span class=\"_ _28\"> </span>Voor<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>een <span class=\"_ _29\"> </span>periode<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>van <span class=\"_\"> </span>126 <span class=\"_ _29\"> </span>maanden<span class=\"_ _b\"></span>: <span class=\"_ _12\"> </span>status <span class=\"_\"> </span>warranties<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _29\"> </span>i<span class=\"_ _1\"></span>nzake<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>oprichting<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>en <span class=\"_ _29\"> </span>bevoegdheden<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>de </span>vennoo<span class=\"_ _0\"></span>tschap, <span class=\"ff8\">sharehold<span class=\"_ _b\"></span>ing interests<span class=\"ff2\"> en eigend<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mstitels van<span class=\"_ _b\"></span> de ass<span class=\"_ _0\"></span>ets. </span></span>De <span class=\"ff8\">warranties</span> werden toegek<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>een <span class=\"_ _1\"></span><span class=\"ff8\">de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>minimis<span class=\"ff2\"> van minimu<span class=\"_ _b\"></span>m <span class=\"_ _e\"></span>50k<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>EUR en een <span class=\"_ _1\"></span><span class=\"ff8\">basket<span class=\"_ _b\"></span><span class=\"ff2\"> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>minimum 375k </span></span></span></span>EUR en een <span class=\"_ _b\"></span>maximale expo<span class=\"_ _0\"></span>sure<span class=\"_ _0\"></span> van 16<span class=\"_ _0\"></span>,10 mio<span class=\"_ _0\"></span> EUR. \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Brugse Metaa<span class=\"_ _b\"></span>lwerken <span class=\"ls5\">nv</span> tegen<span class=\"_ _0\"></span> Accentis <span class=\"ls5\">nv<span class=\"_ _b\"></span><span class=\"ls0\"> </span></span></span></span>De <span class=\"_\"> </span>zaak<span class=\"_ _0\"></span> <span class=\"_\"> </span>be<span class=\"_ _b\"></span>treft <span class=\"_\"> </span>de<span class=\"_ _b\"></span> <span class=\"_\"> </span>garanties<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>elling<span class=\"_ _b\"></span> <span class=\"_\"> </span>door <span class=\"_\"> </span>Acce<span class=\"_ _0\"></span>n<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>is <span class=\"_\"> </span>n<span class=\"_ _0\"></span>v <span class=\"_ _11\"> </span>ten <span class=\"_\"> </span>aanz<span class=\"_ _b\"></span>ien <span class=\"_\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _11\"> </span>H.I.I.<span class=\"_ _0\"></span> <span class=\"_\"> </span>voor<span class=\"_ _b\"></span> <span class=\"_\"> </span>de <span class=\"_\"> </span>te<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ugbeta<span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span> <span class=\"_\"> </span>van <span class=\"_\"> </span>de saneringskos<span class=\"_ _0\"></span>ten <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>een <span class=\"_\"> </span>te<span class=\"_ _b\"></span>rr<span class=\"_ _1\"></span>ein<span class=\"_ _b\"></span> <span class=\"_\"> </span>en <span class=\"_ _11\"> </span>gebouwen<span class=\"_ _b\"></span> <span class=\"_\"> </span>verkoch<span class=\"_ _b\"></span>t <span class=\"_\"> </span>door<span class=\"_ _0\"></span> <span class=\"_\"> </span>B<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ugse <span class=\"_ _11\"> </span>Metaa<span class=\"_ _0\"></span>lwerken<span class=\"_ _b\"></span> <span class=\"_\"> </span>nv <span class=\"_\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_\"> </span>H.<span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>.I. <span class=\"_\"> </span>n<span class=\"_ _b\"></span>v. <span class=\"_\"> </span>Een<span class=\"_ _b\"></span> bodemsane<span class=\"_ _b\"></span>ringstraject <span class=\"_ _b\"></span>werd <span class=\"_ _b\"></span>aangevat on<span class=\"_ _0\"></span>de<span class=\"_ _b\"></span>r le<span class=\"_ _0\"></span>iding <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>Speyebeek<span class=\"_ _b\"></span> nv<span class=\"_ _b\"></span> (voorma<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ig <span class=\"_ _b\"></span>eigenaar<span class=\"_ _b\"></span> van<span class=\"_ _b\"></span> Accentis <span class=\"_ _b\"></span>nv)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> To<span class=\"_ _b\"></span>t op <span class=\"_ _1\"></span>heden<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>is deze bodemsa<span class=\"_ _0\"></span>nering<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>nog steeds<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>gang<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>onder<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>leiding<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van Speyebeek<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>nv, waarbij<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>nv zijn r<span class=\"_ _1\"></span>echt <span class=\"_ _1\"></span>op<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>infor<span class=\"_ _0\"></span>matie uitoefent <span class=\"_ _1\"></span>o<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>hoog<span class=\"_ _b\"></span>te <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>blijven <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>het <span class=\"_ _1\"></span>verlo<span class=\"_ _1\"></span>op <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sane<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>ng<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De <span class=\"_ _1\"></span>vennootschap is <span class=\"_ _21\"> </span>van <span class=\"_ _20\"> </span>oo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deel <span class=\"_ _20\"> </span>dat <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>financi\u00eb<span class=\"_ _0\"></span>le <span class=\"_ _21\"> </span>las<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>en <span class=\"_ _20\"> </span>bij <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>voormalige<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>eigenaars<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>van <span class=\"_ _20\"> </span>Accen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>is <span class=\"_ _21\"> </span>nv<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>liggen.<span class=\"_ _b\"></span> <span class=\"_ _21\"> </span>De garantieove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>eenko<span class=\"_ _b\"></span>mst <span class=\"_ _15\"> </span>ste<span class=\"_ _0\"></span>lt <span class=\"_ _16\"> </span>echter<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>dat <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>r<span class=\"_ _1\"></span>este<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>saneringsko<span class=\"_ _b\"></span>sten <span class=\"_ _16\"> </span>pas <span class=\"_ _16\"></span>kunnen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>worden<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>teruggev<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rderd <span class=\"_ _16\"></span>na uitvoering<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>volledige<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>bodemsane<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Op <span class=\"_ _e\"></span>heden<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>bed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aagt<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>h<span class=\"_ _0\"></span>et <span class=\"_ _14\"></span>esc<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>owbed<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ag<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>hiervoor <span class=\"_ _e\"></span>ca.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>250k <span class=\"_ _e\"></span>EUR.<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Op basis <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _b\"></span>voorlopige kos<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>pri<span class=\"_ _0\"></span>jsinscha<span class=\"_ _b\"></span>tt<span class=\"_ _1\"></span>ing <span class=\"_ _b\"></span>heeft Acce<span class=\"_ _0\"></span>ntis <span class=\"_ _b\"></span>een bijk<span class=\"_ _b\"></span>omende p<span class=\"_ _0\"></span>rovisie <span class=\"_ _b\"></span>aangelegd<span class=\"_ _b\"></span> voor een<span class=\"_ _b\"></span> bedrag van 250k EU<span class=\"_ _b\"></span>R<span class=\"_ _1\"></span>. \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Cosimco<span class=\"_ _0\"></span> <span class=\"ls5\">nv</span> tegen Accen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>s <span class=\"ls5\">nv</span> </span></span>Accentis<span class=\"_ _b\"></span> <span class=\"ls5\">nv</span> we<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _b\"></span>bij deu<span class=\"_ _b\"></span>rw<span class=\"_ _1\"></span>aa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>de<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>sexploot<span class=\"_ _0\"></span> van<span class=\"_ _b\"></span> 13 <span class=\"_ _b\"></span>augus<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>us 20<span class=\"_ _0\"></span>10<span class=\"_ _b\"></span> doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Cosimco <span class=\"ls5\">nv</span> <span class=\"_ _b\"></span>gedagvaard<span class=\"_ _0\"></span> voo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>de<span class=\"_ _b\"></span> rechtbank<span class=\"_ _0\"></span> van <span class=\"_ _2b\"> </span>koophande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>Gent. <span class=\"_ _2b\"> </span>De <span class=\"_ _2b\"> </span>vorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _2b\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>eisende<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>par<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ij <span class=\"_ _2b\"> </span>is <span class=\"_ _2b\"> </span>gestoeld <span class=\"_ _2b\"> </span>op <span class=\"_ _2b\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _31\"> </span>inge<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oepen bestuurde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>saansprakel<span class=\"_ _b\"></span>ij<span class=\"_ _1\"></span>khe<span class=\"_ _b\"></span>id <span class=\"_ _1\"></span>van Accent<span class=\"_ _b\"></span>is <span class=\"_ _1\"></span><span class=\"ls5\">nv</span> <span class=\"_ _1\"></span>als (gewezen<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>bestu<span class=\"_ _b\"></span>ur<span class=\"_ _1\"></span>der van Eurobuild <span class=\"ls5\">nv</span> (thans in vere<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>fening)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> De <span class=\"_ _1\"></span>vordering van eisende <span class=\"_ _1\"></span>pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tij <span class=\"_ _1\"></span>strek<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>ertoe <span class=\"_ _1\"></span>om Accentis <span class=\"_ _e\"></span><span class=\"ls5\">nv</span>, i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>so<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>idum met <span class=\"_ _1\"></span>zijn medebestuu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ders <span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>betrokke<span class=\"_ _0\"></span>n vaste <span class=\"_ _16\"> </span>vertegenwoo<span class=\"_ _b\"></span>rdigers, <span class=\"_ _14\"></span>te <span class=\"_ _15\"> </span>veroorde<span class=\"_ _b\"></span>len <span class=\"_ _16\"> </span>tot <span class=\"_ _15\"> </span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>aling <span class=\"_ _16\"></span>aan<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Cosim<span class=\"_ _0\"></span>co <span class=\"_ _10\"> </span><span class=\"ls5\">nv</span> <span class=\"_ _16\"> </span>van <span class=\"_ _16\"></span>928.434<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span>26 <span class=\"_ _14\"></span>EUR <span class=\"_ _16\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>hoofdsom<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e vermeerderen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>met een <span class=\"_ _1\"></span>contrac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>uele <span class=\"_ _1\"></span>schade<span class=\"_ _0\"></span>ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>goeding van 92<span class=\"_ _1\"></span>.<span class=\"ls5\">843</span>,26 <span class=\"_ _1\"></span>EUR, morato<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>re i<span class=\"_ _1\"></span>nteresten<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>kosten van het <span class=\"_ _b\"></span>geding <span class=\"_ _b\"></span>(P.M.)<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Accentis <span class=\"_ _b\"></span><span class=\"ls5\">nv<span class=\"ls0\"> meen<span class=\"_ _b\"></span>t <span class=\"_ _0\"></span>dat <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vordering <span class=\"_ _b\"></span>nie<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>gegrond <span class=\"_ _b\"></span>is<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>behande<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ing <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>zaak <span class=\"_ _b\"></span>op <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>zitt<span class=\"_ _0\"></span>ing </span></span>van 30 <span class=\"_ _1\"></span>april <span class=\"_ _1\"></span>2012 <span class=\"_ _1\"></span>werd de <span class=\"_ _1\"></span>vereffenaar<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>Eurob<span class=\"_ _1\"></span>uild <span class=\"_ _1\"></span><span class=\"ls5\">nv</span> <span class=\"_ _1\"></span>gehoo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>en in <span class=\"_ _1\"></span>dat <span class=\"_ _e\"></span>kade<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>werd <span class=\"_ _1\"></span>besloten verder <span class=\"_ _1\"></span>deba<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> te voeren. <span class=\"_ _b\"></span>Een <span class=\"_ _b\"></span>ni<span class=\"_ _1\"></span>euwe<span class=\"_ _b\"></span> beschikk<span class=\"_ _b\"></span>ing <span class=\"_ _b\"></span>met conc<span class=\"_ _0\"></span>lus<span class=\"_ _0\"></span>ietermijnen<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> pleitdat<span class=\"_ _0\"></span>um <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _b\"></span>op <span class=\"_ _0\"></span>heden<span class=\"_ _b\"></span> afgewach<span class=\"_ _b\"></span>t. Voo<span class=\"_ _b\"></span>ral<span class=\"_ _1\"></span>snog<span class=\"_ _b\"></span> is er geen nega<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span> uits<span class=\"_ _0\"></span>luitsel ove<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> de zeke<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heid en<span class=\"_ _b\"></span> vaststaandh<span class=\"_ _0\"></span>eid van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ligge<span class=\"_ _e\"></span>nde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>schuld<span class=\"_ _b\"></span>. Iep Invest<span class=\"_ _0\"></span> <span class=\"ls8\">nv</span><span class=\"ff2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Bij <span class=\"_ _14\"></span>exploot <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>2 <span class=\"_ _14\"></span>novembe<span class=\"_ _b\"></span>r <span class=\"_ _14\"></span>2021 <span class=\"_ _e\"></span>werden <span class=\"_ _e\"></span>Iep <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>nves<span class=\"_ _b\"></span>t <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>zijn <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>eerde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>heidsaandee<span class=\"_ _0\"></span>lhoude<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Summa <span class=\"_ _e\"></span>nv <span class=\"_ _e\"></span>(59,69%) </span></span>gedagv<span class=\"_ _0\"></span>aard <span class=\"_ _14\"></span>door <span class=\"_ _e\"></span>minderheidsaan<span class=\"_ _b\"></span>deelhouder<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>Yoshi <span class=\"_ _14\"></span>sa <span class=\"_ _e\"></span>(22,43%).<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>De <span class=\"_ _16\"> </span>dagvaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ding <span class=\"_ _14\"></span>s<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rekt <span class=\"_ _14\"></span>er <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>essen<span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>e<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>t<span class=\"_ _1\"></span>oe<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>om voor recht te zeggen da<span class=\"_ _b\"></span>t de <span class=\"_ _1\"></span>bes<span class=\"_ _b\"></span>luiten van de gewo<span class=\"_ _0\"></span>ne a<span class=\"_ _0\"></span>lgemene ve<span class=\"_ _b\"></span>rgadering van aan<span class=\"_ _0\"></span>deelhoude<span class=\"_ _b\"></span>rs van Iep Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> d.d. <span class=\"_ _14\"></span>26 <span class=\"_ _14\"></span>mei <span class=\"_ _14\"></span>2021 <span class=\"_ _e\"></span>(<span class=\"_ _1\"></span>de <span class=\"_ _14\"></span>\u201cjaarve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gadering <span class=\"_ _14\"></span>2021\u201d<span class=\"_ _b\"></span>) <span class=\"_ _16\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>nb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>euk <span class=\"_ _14\"></span>vor<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>op <span class=\"_ _16\"> </span>art. <span class=\"_ _14\"></span>2:42, <span class=\"_ _14\"></span>1\u00b0 <span class=\"_ _e\"></span>WVV <span class=\"_ _14\"></span>(miskenn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>het vraagrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> door Iep <span class=\"_ _b\"></span>Invest) en art.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2:42, 2<span class=\"_ _b\"></span>\u00b0 WVV (misbruik van mee<span class=\"_ _b\"></span>rderheid doo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> Sum<span class=\"_ _0\"></span>ma nv),<span class=\"_ _0\"></span> en derhalve<span class=\"_ _b\"></span> nietig zijn, <span class=\"_ _16\"> </span>en <span class=\"_ _15\"> </span>o<span class=\"_ _0\"></span>m <span class=\"_ _16\"></span>Iep <span class=\"_ _16\"></span>Invest <span class=\"_ _16\"></span>te <span class=\"_ _16\"></span>bevelen <span class=\"_ _16\"></span>een<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ni<span class=\"_ _1\"></span>eu<span class=\"_ _b\"></span>we <span class=\"_ _15\"> </span>gewone<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>algemene<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _16\"></span>van <span class=\"_ _16\"> </span>aandeelhoude<span class=\"_ _b\"></span>rs <span class=\"_ _15\"> </span>samen<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>e roepen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>teneind<span class=\"_ _0\"></span>e he<span class=\"_ _0\"></span>t vraag<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ech<span class=\"_ _b\"></span>t van Yosh<span class=\"_ _0\"></span>i sa<span class=\"_ _b\"></span> over het<span class=\"_ _b\"></span> boekjaar<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>202<span class=\"_ _b\"></span>0 <span class=\"_ _1\"></span>te hono<span class=\"_ _b\"></span>reren. B<span class=\"_ _b\"></span>ij vonnis gev<span class=\"_ _0\"></span>e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>d op<span class=\"_ _b\"></span> 2<span class=\"_ _1\"></span> j<span class=\"_ _1\"></span>anua<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i 2023 <span class=\"_ _10\"> </span>heeft <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>onde<span class=\"_ _b\"></span>rnemingsrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>bank <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>Antwerpen <span class=\"_ _15\"> </span>(<span class=\"_ _1\"></span>afdeling <span class=\"_ _15\"> </span>Antwerpen<span class=\"_ _b\"></span>) <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>hoofdvo<span class=\"_ _0\"></span>rdering<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van <span class=\"_ _10\"> </span>Yoshi <span class=\"_ _10\"> </span>sa afgewezen als ongeg<span class=\"_ _b\"></span>rond. Bij vonnis geveld op 20 feb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uari 2023 h<span class=\"_ _b\"></span>eeft<span class=\"_ _1\"></span> de onde<span class=\"_ _0\"></span>rnemingsrech<span class=\"_ _b\"></span>tbank in Antwerpen (afdeling An<span class=\"_ _0\"></span>twerpen<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> de gerech<span class=\"_ _b\"></span>telijke b<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>middeling<span class=\"_ _b\"></span> bevolen tussen <span class=\"_ _b\"></span>Yoshi sa en Su<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ma nv. Bij exploot<span class=\"_ _0\"></span> van 20<span class=\"_ _0\"></span> juni 2022<span class=\"_ _b\"></span> werd Iep Inve<span class=\"_ _0\"></span>st opnieu<span class=\"_ _b\"></span>w gedagvaa<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>oor zijn minde<span class=\"_ _b\"></span>rheidsaandee<span class=\"_ _b\"></span>lhouder Yosh<span class=\"_ _b\"></span>i <span class=\"_ _1\"></span>sa, ditmaal <span class=\"_ _1\"></span>in kortgeding<span class=\"_ _b\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dit <span class=\"_ _1\"></span>tene<span class=\"_ _0\"></span>inde <span class=\"_ _1\"></span>de besluiten van <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gewone<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>algemene vergadering<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>aandeelhoud<span class=\"_ _1\"></span>ers <span class=\"_ _1\"></span>van Iep Invest d<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span>d. 25 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ei 2022<span class=\"_ _0\"></span> (de \u201cjaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing<span class=\"_ _0\"></span> 2022\u201d) te scho<span class=\"_ _b\"></span>rsen wegens (i) on<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>egelmat<span class=\"_ _b\"></span>ige bijeenroeping<span class=\"_ _0\"></span> van<span class=\"_ _0\"></span> de jaarvergader<span class=\"_ _b\"></span>ing, (ii) miskenning van<span class=\"_ _b\"></span> het wettel<span class=\"_ _0\"></span>ijk agende<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ingsrec<span class=\"_ _b\"></span>ht, (iii) miskenning van<span class=\"_ _b\"></span> het <span class=\"_ _1\"></span>v<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>aag<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>echt en (iv) miskenning<span class=\"_ _b\"></span> <span class=\"_\"> </span>van<span class=\"_ _b\"></span> <span class=\"_\"> </span>h<span class=\"_ _0\"></span>et <span class=\"_ _10\"> </span>recht <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>bi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>stand<span class=\"_ _b\"></span> <span class=\"_\"> </span>doo<span class=\"_ _b\"></span>r <span class=\"_\"> </span>een<span class=\"_ _b\"></span> <span class=\"_\"> </span>adv<span class=\"_ _b\"></span>ocaat. <span class=\"_ _10\"> </span>Bij <span class=\"_ _11\"> </span>b<span class=\"_ _b\"></span>eschikking <span class=\"_ _11\"> </span>geve<span class=\"_ _b\"></span>ld <span class=\"_\"> </span>op<span class=\"_ _b\"></span> <span class=\"_\"> </span>26<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>jul<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>2022 <span class=\"_ _11\"> </span>hee<span class=\"_ _b\"></span>ft <span class=\"_ _11\"> </span>de kortgedingrech<span class=\"_ _b\"></span>ter <span class=\"_ _14\"></span>alle <span class=\"_ _16\"></span>vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>Yoshi <span class=\"_ _14\"></span>sa <span class=\"_ _16\"></span>afgewez<span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>wegens<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>ongegrond.<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>Tegen <span class=\"_ _14\"></span>deze <span class=\"_ _14\"></span>beschikk<span class=\"_ _b\"></span>ing <span class=\"_ _16\"></span>had<span class=\"_ _b\"></span> Yoshi <span class=\"_ _10\"> </span>sa <span class=\"_ _15\"> </span>hoger<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>beroep<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>aange<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ekend,<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>maar<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>bij<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>arrest<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>geveld<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>op<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>23 <span class=\"_ _10\"> </span>f<span class=\"_ _1\"></span>eb<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>uari <span class=\"_ _10\"> </span>2023 <span class=\"_ _10\"> </span>heeft<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>het<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>hof <span class=\"_ _10\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>be<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>oep Antwerpen <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>evens al<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>e vo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>deringen van<span class=\"_ _b\"></span> Yoshi afge<span class=\"_ _b\"></span>wezen. In <span class=\"_ _1\"></span>paral<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>el met deze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>kortgedingp<span class=\"_ _b\"></span>rocedure heeft Yosh<span class=\"_ _0\"></span>i sa <span class=\"_ _1\"></span>eveneens<span class=\"_ _b\"></span> een <span class=\"_ _1\"></span>procedu<span class=\"_ _0\"></span>re t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>gronde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>opgesta<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>t,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>waa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>in, in <span class=\"_ _14\"></span>tegenste<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ling <span class=\"_ _e\"></span>tot <span class=\"_ _16\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>kortgeding<span class=\"_ _0\"></span>procedu<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>es, <span class=\"_ _14\"></span>ook<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>Summa<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>nv <span class=\"_ _15\"> </span>we<span class=\"_ _0\"></span>rd <span class=\"_ _14\"></span>betrokken<span class=\"_ _0\"></span>, <span class=\"_ _e\"></span>teneinde <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>ver<span class=\"_ _1\"></span>n<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>etiging<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>van <span class=\"_ _14\"></span>de besluiten<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>van <span class=\"_ _1\"></span>de jaarvergade<span class=\"_ _b\"></span>ring <span class=\"_ _1\"></span>2022 te <span class=\"_ _1\"></span>verk<span class=\"_ _0\"></span>rijgen <span class=\"_ _1\"></span>wegens<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>dezelfde r<span class=\"_ _1\"></span>edenen<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>opge<span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>pen<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>kortgeding (langs<span class=\"_ _b\"></span> de <span class=\"_ _1\"></span>zijde <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>ep<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>Invest)<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>evenals <span class=\"_ _1\"></span>wegens<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>vermeend<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>misbruik<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>door <span class=\"_ _1\"></span>meerderheid<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>langs<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>zijde <span class=\"_ _1\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>Su<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span> <span class=\"_ _e\"></span>nv). De <span class=\"_ _14\"></span>pleitdatum <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>uitsp<span class=\"_ _0\"></span>raak <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>gr<span class=\"_ _1\"></span>onde<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>met <span class=\"_ _16\"></span>be<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>rekking<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>t<span class=\"_ _1\"></span>ot <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>jaarvergade<span class=\"_ _b\"></span>ring <span class=\"_ _16\"> </span>2022 <span class=\"_ _14\"></span>staa<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>geagend<span class=\"_ _0\"></span>ee<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>d <span class=\"_ _14\"></span>i<span class=\"_ _1\"></span>n oktober 202<span class=\"_ _0\"></span>3. Kort <span class=\"_ _1\"></span>samengeva<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> meent <span class=\"_ _1\"></span>Iep <span class=\"_ _1\"></span>Inves<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dat <span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>gegronde redenen zijn <span class=\"_ _1\"></span>om de <span class=\"_ _1\"></span>hem <span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>laste <span class=\"_ _1\"></span>gelegde<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>beschuld<span class=\"_ _b\"></span>igingen te <span class=\"_ _12\"> </span>weerleggen<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>al <span class=\"_ _12\"> </span>deze <span class=\"_ _13\"> </span>procedu<span class=\"_ _b\"></span>res. <span class=\"_ _13\"> </span>Iep <span class=\"_ _29\"> </span>I<span class=\"_ _1\"></span>nvest<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>wordt<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>da<span class=\"_ _0\"></span>ari<span class=\"_ _b\"></span>n <span class=\"_ _13\"> </span>mede <span class=\"_ _13\"> </span>ges<span class=\"_ _b\"></span>terkt <span class=\"_ _12\"> </span>door <span class=\"_ _13\"> </span>he<span class=\"_ _0\"></span>t <span class=\"_ _13\"> </span>vonn<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _13\"> </span>de ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>bank <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n Antwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>pen<span class=\"_ _b\"></span> (<span class=\"_ _1\"></span>afdel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng An<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>werpen<span class=\"_ _b\"></span>) <span class=\"_ _1\"></span>d.d.<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span> januari<span class=\"_ _0\"></span> 2023, de<span class=\"_ _b\"></span> beschikking<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>voo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>zitte<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> van <span class=\"_ _29\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>ondernemings<span class=\"_ _b\"></span>rechtbank <span class=\"_\"> </span>in <span class=\"_\"> </span>Antwerpen <span class=\"_\"> </span>(afdeling<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>Antwe<span class=\"_ _b\"></span>rpen) <span class=\"_ _29\"> </span>d.d.<span class=\"_ _b\"></span> <span class=\"_ _12\"> </span>26 <span class=\"_\"> </span>j<span class=\"_ _e\"></span>uli <span class=\"_ _29\"> </span>2022, <span class=\"_\"> </span>het<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>vonnis <span class=\"_\"> </span>van <span class=\"_ _29\"> </span>de ondernem<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngsrech<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>bank <span class=\"_ _1\"></span>in <span class=\"_ _e\"></span>Antwerpen <span class=\"_ _1\"></span>(afdeling<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>An<span class=\"_ _0\"></span>twerpen<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>d.d. <span class=\"_ _e\"></span>20<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>f<span class=\"_ _1\"></span>eb<span class=\"_ _0\"></span>ruari <span class=\"_ _e\"></span>2023<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>en <span class=\"_ _e\"></span>het <span class=\"_ _e\"></span>arrest<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>he<span class=\"_ _0\"></span>t <span class=\"_ _e\"></span>hof <span class=\"_ _e\"></span>van beroep <span class=\"_\"> </span>in <span class=\"_\"> </span>Antwe<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>pen <span class=\"_\"> </span>d.d.<span class=\"_ _0\"></span> <span class=\"_\"> </span>23 <span class=\"_\"> </span>februari <span class=\"_\"> </span>2023 <span class=\"_\"> </span>waarin<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>alle <span class=\"_\"> </span>vorderi<span class=\"_ _b\"></span>ngen <span class=\"_\"> </span>van <span class=\"_ _29\"> </span>Yoshi<span class=\"_ _0\"></span> <span class=\"_\"> </span>sa <span class=\"_\"> </span>met <span class=\"_\"> </span>betrekking<span class=\"_ _b\"></span> <span class=\"_ _29\"> </span>tot <span class=\"_\"> </span>de jaarvergade<span class=\"_ _0\"></span>ring 2021<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>respec<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ievelijk<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de jaarve<span class=\"_ _b\"></span>rgadering 2022<span class=\"_ _b\"></span> werden<span class=\"_ _0\"></span> afgewezen<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> Iep <span class=\"_ _1\"></span>Invest <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t <span class=\"_ _e\"></span>slot<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>van <span class=\"_ _1\"></span>oordeel<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>dat <span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>geen <span class=\"_ _1\"></span>aanleiding<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>is <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>enige <span class=\"_ _1\"></span>financi\u00eble<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>impact<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _1\"></span>er <span class=\"_ _e\"></span>geen<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>voorzieningen moeten <span class=\"_ _14\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _14\"></span>aangelegd<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>naar <span class=\"_ _14\"></span>aanleid<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _14\"></span>van <span class=\"_ _14\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>dagvaardingen<span class=\"_ _b\"></span> <span class=\"_ _16\"></span>aangaan<span class=\"_ _b\"></span>de <span class=\"_ _16\"> </span>de <span class=\"_ _14\"></span>beslu<span class=\"_ _0\"></span>iten<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>genomen<span class=\"_ _b\"></span> <span class=\"_ _16\"> </span>door <span class=\"_ _14\"></span>de jaarvergade<span class=\"_ _0\"></span>ring 2021<span class=\"_ _b\"></span> en de jaa<span class=\"_ _0\"></span>rvergadering<span class=\"_ _b\"></span> 2022. \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Punch <span class=\"_ _b\"></span>Interna<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ional <span class=\"_ _b\"></span><span class=\"ls5\">nv<span class=\"ls0\">, <span class=\"_ _b\"></span>thans <span class=\"_ _9\"></span>I<span class=\"_ _1\"></span>ep <span class=\"_ _9\"></span>I<span class=\"_ _1\"></span><span class=\"ls5\">nv</span>est <span class=\"_ _b\"></span><span class=\"ls5\">nv<span class=\"ls0\">, <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span> beg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>2007<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>verdenkin<span class=\"_ _b\"></span>g ge<span class=\"_ _0\"></span>steld <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>het <span class=\"_ _b\"></span>kade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>een <span class=\"_ _b\"></span>st<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>afrechte<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ijk </span></span></span></span></span></span>onderzoek <span class=\"_ _21\"> </span>met <span class=\"_ _22\"> </span>betrekking <span class=\"_ _20\"> </span>t<span class=\"_ _1\"></span>ot <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>iviteiten <span class=\"_ _21\"> </span>van <span class=\"_ _22\"> </span>het <span class=\"_ _21\"> </span>i<span class=\"_ _1\"></span>ntus<span class=\"_ _b\"></span>sen <span class=\"_ _22\"> </span>geliquidee<span class=\"_ _1\"></span>rde <span class=\"_ _22\"> </span>KIP <span class=\"_ _22\"> </span><span class=\"ls5\">nv</span>, <span class=\"_ _21\"> </span>waarin <span class=\"_ _22\"> </span>het minderheidsaa<span class=\"_ _b\"></span>ndeelhoude<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>w<span class=\"_ _1\"></span>as<span class=\"_ _b\"></span>.<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Sedert <span class=\"_ _10\"> </span>het <span class=\"_ _10\"> </span>berich<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>begin <span class=\"_ _10\"> </span>2007 <span class=\"_ _10\"> </span>heeft <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>venno<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>schap <span class=\"_ _10\"> </span>hie<span class=\"_ _0\"></span>rover <span class=\"_ _11\"> </span>n<span class=\"_ _b\"></span>iet<span class=\"_ _1\"></span>s <span class=\"_ _15\"> </span>meer ontvangen.<span class=\"_ _b\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Voor <span class=\"_ _14\"></span>de <span class=\"_ _e\"></span>gestelde <span class=\"_ _e\"></span>waarbo<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>gen <span class=\"_ _e\"></span>verleend <span class=\"_ _e\"></span>door <span class=\"_ _e\"></span>I<span class=\"_ _1\"></span>ep <span class=\"_ _e\"></span>Invest <span class=\"_ _16\"></span><span class=\"ls5\">nv</span> <span class=\"_ _e\"></span>ten <span class=\"_ _14\"></span>beh<span class=\"_ _0\"></span>oeve <span class=\"_ _e\"></span>van <span class=\"_ _e\"></span>Accentis <span class=\"_ _16\"></span><span class=\"ls5\">nv</span> <span class=\"_ _14\"></span>wordt<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>ver<span class=\"_ _1\"></span>wezen <span class=\"_ _1\"></span>naar </span></span>toelichting<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">30</span> <span class=\"ff6\">\u2018</span>transacties<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>met ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>bonden<span class=\"_ _0\"></span> en geas<span class=\"_ _b\"></span>socieerde pa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tijen<span class=\"ff6\">\u2019</span> op pagina <span class=\"ls5\">72</span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__6__122": {
   "value": "32<span class=\"ls3\">. </span>Ge<span class=\"_ _b\"></span>beurtenissen na<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>ba<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ansdatum Dagvaarding<span class=\"_ _b\"></span> vanwege Yosh<span class=\"_ _b\"></span>i <span class=\"_ _1\"></span>sa Inzake de dagvaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ding bet<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>effende de jaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing 2021<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>heeft <span class=\"_ _b\"></span>de <span class=\"_ _e\"></span>ondernemingsrech<span class=\"_ _b\"></span>tbank in Antwe<span class=\"_ _0\"></span>rpen (afdeling Antwerpen)<span class=\"_ _0\"></span><span class=\"ls3\">, <span class=\"ls0\">b<span class=\"_ _b\"></span>ij vonn<span class=\"_ _b\"></span>is geveld <span class=\"_ _b\"></span>op 2<span class=\"_ _0\"></span> janua<span class=\"_ _b\"></span>ri 2023<span class=\"ls6\">, </span>de <span class=\"_ _b\"></span>hoofdvorde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing <span class=\"_ _b\"></span>van Yosh<span class=\"_ _0\"></span>i sa <span class=\"_ _b\"></span>afgewezen <span class=\"_ _b\"></span>als o<span class=\"_ _0\"></span>ngeg<span class=\"_ _b\"></span>rond. Bij <span class=\"_ _b\"></span>vonnis </span></span>geveld <span class=\"_ _15\"> </span>op<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>20 <span class=\"_ _15\"> </span>februa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _15\"> </span>2023<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>heeft <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>onderne<span class=\"_ _b\"></span>mingsrechtbank<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _14\"></span>Ant<span class=\"_ _1\"></span>werpen<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>(<span class=\"_ _1\"></span>afdeling<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>Antwerpen<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>gerechte<span class=\"_ _b\"></span>lijke bemiddeling bev<span class=\"_ _b\"></span>olen tusse<span class=\"_ _0\"></span>n Yoshi sa en<span class=\"_ _b\"></span> Summa<span class=\"_ _0\"></span> nv<span class=\"_ _1\"></span>. Inzake de besch<span class=\"_ _0\"></span>ikk<span class=\"_ _0\"></span>ing geveld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op 26<span class=\"_ _0\"></span> juli 2022<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>betreffend<span class=\"_ _0\"></span>e he<span class=\"_ _0\"></span>t kortged<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ng omtren<span class=\"_ _0\"></span>t de jaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>vergade<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>ing 2022<span class=\"_ _1\"></span>, waartegen<span class=\"_ _b\"></span> Yoshi <span class=\"_ _1\"></span>sa<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>hoger beroep had aangetekend<span class=\"_ _b\"></span><span class=\"ls3\">, <span class=\"_ _1\"></span><span class=\"ls0\">heeft het hof <span class=\"_ _1\"></span>van beroep<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Antwerpen, bij arrest <span class=\"_ _1\"></span>geveld<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>op 23 f<span class=\"_ _1\"></span>ebruari<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>2023, </span></span>tevens alle vo<span class=\"_ _b\"></span>rderingen van<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>Yoshi<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>sa afgewezen.<span class=\"_ _0\"></span> Sites van de<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>groep<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(Accent<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span> Eind maar<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> 2023 we<span class=\"_ _b\"></span>rd <span class=\"_ _1\"></span>een<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>koop- en ve<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>koopopt<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>e onde<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>tekend<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>tot v<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>koop van het pand<span class=\"_ _b\"></span> gelegen te<span class=\"_ _0\"></span> Ieper<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>(Belgi\u00eb<span class=\"_ _b\"></span>)<span class=\"_ _1\"></span>. Inzake <span class=\"_ _10\"> </span>het <span class=\"_ _15\"> </span>pand <span class=\"_ _10\"> </span>gelegen<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>te <span class=\"_ _15\"> </span>Overpelt <span class=\"_ _15\"> </span>(Belgi\u00eb) <span class=\"_ _10\"> </span>hebben <span class=\"_ _15\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>eigenaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>van <span class=\"_ _10\"> </span>Plascobel<span class=\"_ _b\"></span>, <span class=\"_ _10\"> </span>die <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>een <span class=\"_ _10\"> </span>deel <span class=\"_ _10\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de <span class=\"_ _10\"> </span>site<span class=\"_ _b\"></span> aankoc<span class=\"_ _0\"></span>hten, <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>intentie<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _1\"></span>percelen <span class=\"_ _1\"></span>aan <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>s<span class=\"_ _0\"></span>traatzijde<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>van<span class=\"_ _b\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _1\"></span>site te <span class=\"_ _e\"></span>ontwikke<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>en. Momenteel wordt <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>laatste<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>ha<span class=\"_ _14\"></span>nd<span class=\"_ _b\"></span> gelegd <span class=\"_ _10\"> </span>aan<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>een<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>mas<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erplan <span class=\"_ _10\"> </span>da<span class=\"_ _b\"></span>t <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>goedkeuring<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>van<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>lokale<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>ov<span class=\"_ _b\"></span>er<span class=\"_ _1\"></span>heden <span class=\"_ _10\"> </span>gen<span class=\"_ _b\"></span>iet. <span class=\"_ _10\"> </span>De <span class=\"_ _10\"> </span>gesprekken<span class=\"_ _b\"></span> <span class=\"_ _10\"> </span>over <span class=\"_ _10\"> </span>de <span class=\"_ _15\"> </span>finale voorwaa<span class=\"_ _b\"></span>r<span class=\"_ _1\"></span>den en<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>modalite<span class=\"_ _0\"></span>iten zi<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>n nog<span class=\"_ _0\"></span> steeds lopen<span class=\"_ _b\"></span>de. Een mogel<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>jke<span class=\"_ _0\"></span> afhandeling <span class=\"_ _b\"></span>wor<span class=\"_ _1\"></span>d<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> verwach<span class=\"_ _b\"></span>t medio 2023<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "nl",
    "entity": "scheme:549300FLGHUKNZMHZN17",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}