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  "s9_notes__5__5": {
   "value": "VOORSTELLINGSBASIS\ue690. VERSLA<span class=\"_ _0\"></span>GGEVENDE <span class=\"_ _9\"></span>ENTITEIT W<span class=\"_ _0\"></span>AAROVER WORD<span class=\"_ _2\"></span>T <span class=\"_ _9\"></span>GERAPPORTEERDAgfa-Gev<span class=\"_ _2\"></span>aert NV (\u2018<span class=\"_ _2\"></span>de Onderneming\u2019) is een onderneming die in Belgi\u00eb gevestig<span class=\"_ _0\"></span>d is. Het adr<span class=\"_ _0\"></span>es van de s<span class=\"_ _0\"></span>tatutaire zetel <span class=\"_ _0\"></span>van de Onderneming is Septestr<span class=\"_ _0\"></span>aat 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>, 26<span class=\"_ _0\"></span>40 Mortsel.De geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de Groep ov<span class=\"_ _0\"></span>er 20<span class=\"_ _2\"></span>22 omvat de Ondernemin<span class=\"_ _0\"></span>g en 99 geconsolideerde dochter<span class=\"_ _0\"></span>ondernemin<span class=\"ls1 ws1\">-</span>gen (20<span class=\"_ _0\"></span>21: 96 geconsolideerde dochter<span class=\"_ _0\"></span>ondernemingen) <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>over<span class=\"_ _2\"></span> de Onderneming zeggenschap uitoefent. In<span class=\"_ _2\"></span>vesteringen in dochterondernemingen <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>esomd in toelichting 42.Minderheidsbelangen houden een m<span class=\"_ _0\"></span>aterieel belang aan in neg<span class=\"_ _0\"></span>en dochteronderneming<span class=\"_ _0\"></span>en gelegen in Gr<span class=\"_ _0\"></span>oot-China en de ASEAN-regio<span class=\"_ _2\"></span>. De \ue616nanci\u00eble gegev<span class=\"_ _0\"></span>ens van minderheidsbe<span class=\"_ _0\"></span>langen w<span class=\"_ _0\"></span>orden toege<span class=\"_ _0\"></span>licht in toelichting 37<span class=\"_ _2\"></span>.8. In Eur<span class=\"_ _0\"></span>opa zijn er een p<span class=\"_ _0\"></span>aardochterondernemingen <span class=\"_ _0\"></span>waarin minderheidsbe<span class=\"_ _0\"></span>langen een aandee<span class=\"_ _0\"></span>l aanhouden dat v<span class=\"_ _2\"></span>an ondergeschikt belang is v<span class=\"_ _0\"></span>oor de Gr<span class=\"_ _0\"></span>oep.\ue619. CONFORMITEITSVERKLARINGDe geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening wer<span class=\"_ _0\"></span>d opgemaak<span class=\"_ _0\"></span>t in over<span class=\"_ _0\"></span>eenstemming met de International Fin<span class=\"_ _0\"></span>ancial Reporting Stan<span class=\"ws1\">-</span>dards (IFRS) <span class=\"_ _0\"></span>van de Interna<span class=\"_ _0\"></span>tional Accounting Standar<span class=\"_ _2\"></span>ds Board (IASB) zoals aang<span class=\"_ _0\"></span>enomen door de E<span class=\"_ _0\"></span>uropese Unie op 31 december 20<span class=\"_ _2\"></span>22.De Groep heeft geen IFR<span class=\"_ _0\"></span>S standaar<span class=\"_ _0\"></span>den vervroeg<span class=\"_ _0\"></span>d toegepast w<span class=\"_ _0\"></span>elke nog niet <span class=\"_ _0\"></span>van toep<span class=\"_ _0\"></span>assing w<span class=\"_ _2\"></span>aren in 2022. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erdere infor<span class=\"_ _2\"></span><span class=\"ws1\">-</span>matie wor<span class=\"_ _2\"></span>dt verstrekt in toe<span class=\"_ _0\"></span>lichting 51 \u2018Nieuw<span class=\"_ _0\"></span>e standaar<span class=\"_ _0\"></span>den en interpretaties v<span class=\"_ _2\"></span>an standaarden gepubliceer<span class=\"_ _0\"></span>d, nog niet v<span class=\"_ _2\"></span>an kracht per<span class=\"_ _2\"></span> einde boekjaar\u2019<span class=\"_ _1\"></span>. De geconsolideerde sta<span class=\"_ _0\"></span>ten wer<span class=\"_ _0\"></span>den goedgek<span class=\"_ _2\"></span>eurd voor publica<span class=\"_ _0\"></span>tie door de Raad <span class=\"_ _0\"></span>van Bestuur<span class=\"_ _2\"></span> op 21 maart 2023.\ue604. FUNCTIONELE<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>ALUT<span class=\"_ _2\"></span>A EN PRESENT<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>TIEV<span class=\"_ _0\"></span>ALUT<span class=\"_ _2\"></span>ADe geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt voorg<span class=\"_ _0\"></span>esteld in euro<span class=\"_ _2\"></span>, wat de f<span class=\"_ _0\"></span>unctionele munt is v<span class=\"_ _0\"></span>an de Onderneming.<span class=\"_ _0\"></span> Alle \ue616nan<span class=\"ws1\">-</span>ci\u00eble informatie is w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en in miljoen euro<span class=\"_ _0\"></span>, afg<span class=\"_ _0\"></span>erond naar<span class=\"_ _0\"></span> het dichtstbijzijnde miljoen, tenzij anders a<span class=\"_ _0\"></span>angeduid.<span class=\"_ _0\"></span> Door het gebruik<span class=\"_ _0\"></span> van afr<span class=\"_ _0\"></span>ondingen is het mog<span class=\"_ _0\"></span>elijk dat de som v<span class=\"_ _2\"></span>an individuele lijnen in een tabel niet ov<span class=\"_ _0\"></span>ereenkomt met het totaal van die lijnen,<span class=\"_ _2\"></span> daar de totalen zelf afg<span class=\"_ _0\"></span>erond wor<span class=\"_ _0\"></span>den naar<span class=\"_ _0\"></span> het dichtstbijzijnde miljoen.\ue682. SCHA<span class=\"_ _2\"></span>TTINGEN EN<span class=\"_ _0\"></span> OORDELEN <span class=\"_ _2\"></span>VAN HET MANA<span class=\"_ _0\"></span>GEMENTBij de opmaak v<span class=\"_ _2\"></span>an de geconsolideerde jaarr<span class=\"_ _0\"></span>ekening in o<span class=\"_ _0\"></span>vereenstemming met IFR<span class=\"_ _0\"></span>S heeft het management insch<span class=\"_ _0\"></span>attingen en veronders<span class=\"_ _0\"></span>tellingen gem<span class=\"_ _0\"></span>aakt die een bel<span class=\"_ _0\"></span>angrijke impa<span class=\"_ _0\"></span>ct hebben op de toepassing v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>deringsrege<span class=\"_ _0\"></span>ls v<span class=\"_ _0\"></span>an de Groep en de ger<span class=\"_ _2\"></span>apporteerde waar<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a, v<span class=\"_ _0\"></span>erplichtingen, ink<span class=\"_ _2\"></span>omsten en kosten.Aanpassing<span class=\"_ _0\"></span>en aan boekhoudkundig<span class=\"_ _0\"></span>e inschatting<span class=\"_ _0\"></span>en worden pr<span class=\"_ _0\"></span>ospectief toegepast.<span class=\"_ _0\"></span> Boekhoudk<span class=\"_ _0\"></span>undige inschatting<span class=\"_ _0\"></span>en en onderliggende ver<span class=\"_ _0\"></span>onderstellingen <span class=\"_ _0\"></span>worden op continue b<span class=\"_ _0\"></span>asis herzien en kunnen afw<span class=\"_ _0\"></span>ijken v<span class=\"_ _2\"></span>an de actuele waar<span class=\"_ _0\"></span>den.De onderwerpen w<span class=\"_ _0\"></span>aarbij een hoge mate v<span class=\"_ _2\"></span>an oordeelsv<span class=\"_ _0\"></span>orming is vereis<span class=\"_ _0\"></span>t of wa<span class=\"_ _0\"></span>arbij het gebruik <span class=\"_ _0\"></span>van scha<span class=\"_ _0\"></span>ttingen en v<span class=\"_ _0\"></span>er<span class=\"ls1 ws1\">-</span>onderstellingen be<span class=\"_ _0\"></span>langrijk is v<span class=\"_ _0\"></span>oor de opma<span class=\"_ _0\"></span>ak v<span class=\"_ _0\"></span>an de geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>den hierna weerg<span class=\"_ _0\"></span>egeven met<span class=\"_ _0\"></span> verwijzing naar<span class=\"_ _2\"></span> de betre\ue618ende toelichting w<span class=\"_ _0\"></span>aar meer<span class=\"_ _2\"></span> informatie wordt <span class=\"_ _0\"></span>verstrek<span class=\"_ _2\"></span>t.Onderwerpen die een hoge mate van oordeelsvorming, schattingen en veronderstellingen vereisen<span class=\"_ _e2\"> </span>T<span class=\"_ _2\"></span>oelichtingenDe netto contante waarde van geschatte toekomstige kasstromen die wordt gebruikt bij het toetsen  T<span class=\"_ _2\"></span>oelichting \ue61f\ue619 \u2018Immateri\u00eble activa op bijzondere waardeverminderingenen goodwill\u2019Het beoordelen van de geschiktheid van de verplichtingen voor lopende of verwachte onderzoeken  T<span class=\"_ _2\"></span>oelichting \ue61d\ue619 \u2018Winstbelastingen\u2019naar de belastingverplichtingen over voorgaande jarenHet bepalen van de recupereerbaarheid van uitgestelde belastingvorderingen<span class=\"_ _da\"> </span>T<span class=\"_ _2\"></span>oelichting \ue61d\ue619 \u2018Winstbelastingen\u2019De actuari\u00eble veronderstellingen die gebruikt worden voor de waardering van toegezegdpensioenregelingen<span class=\"_ _4b\"> </span>T<span class=\"_ _1\"></span>oelichting \ue61d\ue61a \u2018Personeelsbeloningen\u2019Erkenning van de opbrengsten van overeenkomsten waarin meerdere goederen en/of diensten samen worden T<span class=\"_ _2\"></span>oelichting \ue61c \u2018Opbrengsten\u2019aangeboden aan de koper (\u2018multiple-element arrangements\u2019)Bijzondere waardeverminderingsverliezen op \ue614nanci\u00eble activa op basis van verwachte kredietverliezen<span class=\"_ _1bb\"> </span>T<span class=\"_ _2\"></span>oelichting \ue61f\ue61f.\ue61f \u2018V<span class=\"_ _2\"></span>erwachte kredietverliezen\u2019Bijkomend heeft het man<span class=\"_ _0\"></span>agement een belangrijk<span class=\"_ _0\"></span>e beoordelin<span class=\"_ _0\"></span>g gemaak<span class=\"_ _0\"></span>t omtrent de presentatie en toelichtin<span class=\"_ _0\"></span>g over<span class=\"_ _0\"></span> de ge<span class=\"ws1\">-</span>plande verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an de bedrijfsactiviteit '<span class=\"_ _0\"></span>O\ue618set Solutions<span class=\"_ _2\"></span>'<span class=\"_ _2\"></span>. Dez<span class=\"_ _0\"></span>e beoordelin<span class=\"_ _0\"></span>g wordt hiern<span class=\"_ _0\"></span>a meer in detail toege<span class=\"_ _0\"></span>licht.4.<span class=\"_ _2\"></span>1 Beo<span class=\"_ _9\"></span>ordeling van het management omtrent de presentatie en toelichting over 'O\ue61eset Solutions' als '<span class=\"_ _1\"></span>Activa aangehouden vo<span class=\"_ _9\"></span>or verkoop en be\u00ebindigde activiteiten'Het management v<span class=\"_ _2\"></span>an de Groep heeft besloten dat de voorw<span class=\"_ _0\"></span>aarden z<span class=\"_ _0\"></span>oals beschrev<span class=\"_ _0\"></span>en in IFRS 5 <span class=\"ff11 ws46\">\u2018V<span class=\"_ _2\"></span>aste act<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>a aangehouden <span class=\"_ _0\"></span>voor </span>verkoop en<span class=\"ff1 ws1\"> </span><span class=\"ls46 ws15\">be\u00ebindigde activiteiten<span class=\"_ _2\"></span>\u2019<span class=\"ff1 ls1 wsd1\"> niet voldaan zijn op 31 december<span class=\"_ _2\"></span> 2022. V<span class=\"_ _2\"></span>olgens de<span class=\"_ _0\"></span>ze standaar<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>dt het netto actief v<span class=\"_ _0\"></span>an </span></span>de bedrijfsactiviteit (in dit g<span class=\"_ _0\"></span>eval O\ue618set Solutions<span class=\"_ _0\"></span>) in \u00e9\u00e9n lijn op de balans als <span class=\"_ _0\"></span>\u2018beschikbaar<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oop<span class=\"_ _2\"></span>\u2019 getoond w<span class=\"_ _0\"></span>anneer de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van dit netto actief voorname<span class=\"_ _0\"></span>lijk door een <span class=\"_ _0\"></span>verkoop<span class=\"_ _0\"></span>verrichting w<span class=\"_ _0\"></span>ordt ger<span class=\"_ _0\"></span>ecupereerd.<span class=\"_ _0\"></span> Dit is uitsluitend het gev<span class=\"_ _0\"></span>al w<span class=\"_ _0\"></span>anneer de in aanmerkin<span class=\"_ _0\"></span>g genomen groep v<span class=\"_ _2\"></span>an bedrijfsmiddelen onmiddellijk beschikbaar<span class=\"_ _0\"></span> is voor<span class=\"_ _2\"></span> verkoop in haar<span class=\"_ _0\"></span> huidige toestand.<span class=\"_ _0\"></span> Deze v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>de is vervuld indien er<span class=\"_ _2\"></span> uitsluitend gewone en gebruik<span class=\"_ _0\"></span>elijke v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den gelink<span class=\"_ _0\"></span>t aan een verkoop nog moeten <span class=\"_ _0\"></span>worden v<span class=\"_ _0\"></span>ervuld en de verk<span class=\"_ _0\"></span>oop hoogstw<span class=\"_ _0\"></span>aarschijnlijk is.Op 30 augustus 20<span class=\"_ _0\"></span>22 heeft de Groep een o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omst afgesloten tot v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an de bedrijfsactiviteit \u2018O\ue618set Solutions<span class=\"_ _2\"></span>\u2019 aan een \ue616nanci\u00eble groep <span class=\"_ _0\"></span>Aurelius.<span class=\"_ _2\"></span> Het management verwa<span class=\"_ _0\"></span>cht om deze v<span class=\"_ _0\"></span>erkoop te v<span class=\"_ _0\"></span>oltooien op 3 april 2023,<span class=\"_ _0\"></span> nadat alle <span class=\"_ _0\"></span>wet<span class=\"ws1\">-</span>telijke g<span class=\"_ _0\"></span>oedkeuring<span class=\"_ _0\"></span>en wer<span class=\"_ _0\"></span>den bekomen en alle stappen tot afsplitsing <span class=\"_ _0\"></span>van de bedrijfsa<span class=\"_ _0\"></span>ctiviteit wer<span class=\"_ _0\"></span>den voltooid.<span class=\"_ _0\"></span> Intussen zal O\ue618set Solutions deel blijven uitmak<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep en haar<span class=\"_ _0\"></span> bedrijfsactiviteiten g<span class=\"_ _0\"></span>ewoon ver<span class=\"_ _2\"></span>der zetten.E\u00e9n v<span class=\"_ _0\"></span>an de belangrijks<span class=\"_ _0\"></span>te stappen in het afsplitsen v<span class=\"_ _0\"></span>an de bedrijfsactiviteit alv<span class=\"_ _0\"></span>orens de verk<span class=\"_ _0\"></span>oop kan wor<span class=\"_ _0\"></span>den voltooid betref<span class=\"_ _0\"></span>t het afsplitsen in de VS en C<span class=\"_ _0\"></span>anada v<span class=\"_ _2\"></span>an de bedrijfsactiviteit \u2018O\ue618set Solutions<span class=\"_ _2\"></span>\u2019 los van de oper<span class=\"_ _2\"></span>aties in \u2018Digital Print &amp; Chemi<span class=\"ws1\">-</span>cals\u2019<span class=\"_ _c3\"></span>. Deze afsplitsing<span class=\"_ _0\"></span>en gaan gep<span class=\"_ _0\"></span>aard met de implementatie <span class=\"_ _0\"></span>van nieuw<span class=\"_ _0\"></span>e transactione<span class=\"_ _0\"></span>le systemen <span class=\"_ _0\"></span>voor de <span class=\"_ _2\"></span>\u2018O\ue618set Solutions\u2019 bedrijfsactiviteit in de entiteiten die in de <span class=\"_ _0\"></span>VS en Canada speci\ue616e<span class=\"_ _0\"></span>k opgericht w<span class=\"_ _0\"></span>erden met het oog op de afsplitsing<span class=\"_ _0\"></span>en.Naast E<span class=\"_ _0\"></span>uropa is Noor<span class=\"_ _2\"></span>d Amerika \u00e9\u00e9n van de belan<span class=\"_ _0\"></span>grijkste regio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s w<span class=\"_ _2\"></span>aar w<span class=\"_ _0\"></span>aarde w<span class=\"_ _0\"></span>ordt gecr<span class=\"_ _0\"></span>e\u00eberd v<span class=\"_ _0\"></span>oor O\ue618set Solutions en dus tevens belangrijk<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> de bedoelde afstoting n<span class=\"_ _0\"></span>aar de <span class=\"_ _0\"></span>Aurelius Gr<span class=\"_ _0\"></span>oep.<span class=\"_ _0\"></span> Noord <span class=\"_ _0\"></span>Amerika speelt een belangrijk<span class=\"_ _0\"></span>e rol, z<span class=\"_ _0\"></span>owel inzake bruto mar<span class=\"_ _0\"></span>ge als inzake prijsev<span class=\"_ _0\"></span>olutie,<span class=\"_ _0\"></span> zow<span class=\"_ _0\"></span>el in \ue616lm als in platen.<span class=\"_ _0\"></span> Noemensw<span class=\"_ _2\"></span>aardig is tevens het belang v<span class=\"_ _2\"></span>an deze regio in de aan<span class=\"_ _0\"></span>voer <span class=\"_ _0\"></span>van pl<span class=\"_ _0\"></span>aten geproduceer<span class=\"_ _0\"></span>d in Europ<span class=\"_ _0\"></span>a en dus tevens de ondersteuning v<span class=\"_ _2\"></span>an de productie-infrastructuur<span class=\"_ _2\"></span> in Duitsland (Wiesb<span class=\"_ _0\"></span>aden): in 20<span class=\"_ _0\"></span>22 verteg<span class=\"_ _0\"></span>enwoor<span class=\"_ _2\"></span>digt de regio Noord Amerika 28% v<span class=\"_ _2\"></span>an het productievolume van de<span class=\"_ _0\"></span>ze fa<span class=\"_ _0\"></span>briek. De aanw<span class=\"_ _0\"></span>ezigheid v<span class=\"_ _2\"></span>an de \u2018O\ue618set Solutions\u2019<span class=\"_ _2\"></span> bedrijfsactiviteit in de VS en Cana<span class=\"_ _0\"></span>da is tevens v<span class=\"_ _2\"></span>anuit een strategisch oogpunt belangrijk,<span class=\"_ _0\"></span> meer in het bijzonder<span class=\"_ _2\"></span> wat de concurrentie<span class=\"_ _0\"></span>kracht v<span class=\"_ _2\"></span>an de Groep betreft. Het is bijg<span class=\"_ _0\"></span>evolg duidelijk d<span class=\"_ _0\"></span>at de regio Noord <span class=\"_ _0\"></span>Amerika een essentieel onderdeel <span class=\"_ _0\"></span>vormt v<span class=\"_ _0\"></span>an de door de Gr<span class=\"_ _0\"></span>oep geplande v<span class=\"_ _0\"></span>erkooptr<span class=\"_ _0\"></span>ansactie v<span class=\"_ _0\"></span>an de O\ue618set Solutions bedrijfsactiviteit.<span class=\"_ _0\"></span> Het afzonderen v<span class=\"_ _2\"></span>an de O\ue618set Solutions bedrijfsactiviteit v<span class=\"_ _0\"></span>an de overig<span class=\"_ _0\"></span>e bedrijfsactiviteiten v<span class=\"_ _2\"></span>an de Groep in de VS en Canad<span class=\"_ _0\"></span>a vereist de implementa<span class=\"_ _0\"></span>tie van een nieu<span class=\"_ _0\"></span>w transa<span class=\"_ _0\"></span>ctioneel systeem (S<span class=\"_ _0\"></span>AP ERP) in beide landen. Dit nieuw<span class=\"_ _0\"></span>e SAP ERP s<span class=\"_ _0\"></span>ysteem <span class=\"_ _ce\"></span><span class=\"ws1\"> </span>dient alle kernproces<span class=\"_ _0\"></span>sen voor<span class=\"_ _0\"></span> het runnen v<span class=\"_ _0\"></span>an een bedrijfsactiviteit te om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>tten: \ue616nanci\u00ebn, personeelszak<span class=\"_ _0\"></span>en, bev<span class=\"_ _0\"></span>oorrading <span class=\"_ _54\"></span><span class=\"ws1\"> </span>van pr<span class=\"_ _0\"></span>oducten, dienstv<span class=\"_ _0\"></span>erlening aan klanten,<span class=\"_ _0\"></span> aankoop en ander<span class=\"_ _0\"></span>e processen. In de uit<span class=\"_ _0\"></span>voering v<span class=\"_ _2\"></span>an de afsplitsing van de <span class=\"_ _ab\"></span><span class=\"ls1 ws1\"> </span>\u2018O\ue618set Solutions<span class=\"_ _0\"></span>\u2019 bedrijfsactiv<span class=\"_ _0\"></span>iteit in de VS en C<span class=\"_ _0\"></span>anada v<span class=\"_ _2\"></span>an de overige bedrijfsactiviteiten moeten er<span class=\"_ _2\"></span> nog belangrijke stap<span class=\"ws1\">-</span>pen wor<span class=\"_ _0\"></span>den genomen in het eerste k<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>artaal v<span class=\"_ _0\"></span>an 2023.<span class=\"_ _0\"></span> Het management beschou<span class=\"_ _0\"></span>wt de implementatie v<span class=\"_ _0\"></span>an een nieuw ERP systeem niet als g<span class=\"_ _0\"></span>ewoon en algemeen gan<span class=\"_ _0\"></span>gbaar<span class=\"_ _0\"></span> in het kader <span class=\"_ _0\"></span>van de afstotin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an een bedrijfsactiviteit,<span class=\"_ _0\"></span> zelfs niet in het <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>kader <span class=\"_ _0\"></span>van een lokale afsplitsings<span class=\"_ _2\"></span>verrichting. De lokale afsplitsing<span class=\"_ _0\"></span>en in de VS en Can<span class=\"_ _0\"></span>ada conform lokaal g<span class=\"_ _0\"></span>eldende regel<span class=\"ws1\">-</span>geving zijn <span class=\"_ _0\"></span>voorzien op 31 maart 20<span class=\"_ _2\"></span>23, onmiddellijk gev<span class=\"_ _0\"></span>olgd door<span class=\"_ _0\"></span> het operationee<span class=\"_ _0\"></span>l worden <span class=\"_ _0\"></span>van de nieuw<span class=\"_ _0\"></span>e ERP sys<span class=\"_ _0\"></span>temen.Op 31 december 20<span class=\"_ _2\"></span>22 is bedoelde groep v<span class=\"_ _0\"></span>an bedrijfsmiddelen niet onmiddellijk beschikb<span class=\"_ _0\"></span>aar v<span class=\"_ _0\"></span>oor <span class=\"_ _0\"></span>verkoop in ha<span class=\"_ _0\"></span>ar huidig<span class=\"_ _0\"></span>e toestand. Het afz<span class=\"_ _0\"></span>onderen v<span class=\"_ _0\"></span>an de O\ue618set Solutions bedrijfsactiviteit <span class=\"_ _0\"></span>in de VS en Cana<span class=\"_ _0\"></span>da v<span class=\"_ _0\"></span>an de activiteiten Digital Print &amp; Chemicals en de implementatie v<span class=\"_ _0\"></span>an het ERP systeem <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de O\ue618set Solutions bedrijfsactiviteiten in die regio zijn es<span class=\"_ _0\"></span>sen<span class=\"ws1\">-</span>ti\u00eble voorw<span class=\"_ _0\"></span>aarden die nog in bel<span class=\"_ _0\"></span>angrijke ma<span class=\"_ _0\"></span>te voltooid moeten wor<span class=\"_ _0\"></span>den in de loop v<span class=\"_ _0\"></span>an het eerste k<span class=\"_ _0\"></span>warta<span class=\"_ _0\"></span>al van 2<span class=\"_ _0\"></span>023.<span class=\"_ _0\"></span> Deze voorwa<span class=\"_ _0\"></span>arden k<span class=\"_ _0\"></span>unnen niet als gewoon en g<span class=\"_ _0\"></span>ebruikelijk<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den beschouwd in het ka<span class=\"_ _0\"></span>der v<span class=\"_ _2\"></span>an de verkoop v<span class=\"_ _0\"></span>an voornoemde groep v<span class=\"_ _0\"></span>an bedrijfsmiddelen.Het management v<span class=\"_ _0\"></span>erwacht da<span class=\"_ _0\"></span>t op 31 maart 20<span class=\"_ _0\"></span>23 alle criteria om O\ue618set Solutions te behandelen als een be\u00ebindig<span class=\"_ _0\"></span>de bedrijfs<span class=\"ws1\">-</span>activiteit v<span class=\"_ _0\"></span>oldaan zullen zijn. De b<span class=\"_ _0\"></span>asis \ue616nanci\u00eble staten <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep over<span class=\"_ _0\"></span> het eerste k<span class=\"_ _0\"></span>warta<span class=\"_ _0\"></span>al 2023 zullen de netto a<span class=\"_ _0\"></span>ctiva die toegewe<span class=\"_ _0\"></span>zen kunnen <span class=\"_ _0\"></span>worden a<span class=\"_ _0\"></span>an O\ue618set Solutions en die het voorwerp zullen uitmak<span class=\"_ _2\"></span>en van de verk<span class=\"_ _0\"></span>ooptransactie <span class=\"_ _0\"></span>opnemen als \u2018<span class=\"_ _2\"></span>aangehouden voor<span class=\"_ _2\"></span> verkoop en be\u00ebindigde be<span class=\"_ _0\"></span>drijfsactiviteiten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Bij eerste toepas<span class=\"_ _0\"></span>sing v<span class=\"_ _0\"></span>an de classi\ue616catie als <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>aangehou<span class=\"ws1\">-</span>den voor<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oop<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span> worden de a<span class=\"_ _0\"></span>ctiva aan<span class=\"_ _0\"></span>gehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop gew<span class=\"_ _2\"></span>aardeerd aan de la<span class=\"_ _0\"></span>agste w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an hun boekw<span class=\"_ _0\"></span>aarde en hun re\u00eble w<span class=\"_ _2\"></span>aarde minus de kosten v<span class=\"_ _0\"></span>oor afstotin<span class=\"_ _0\"></span>g van de a<span class=\"_ _0\"></span>ctiviteit. <span class=\"_ _0\"></span>Aangezien de Gr<span class=\"_ _0\"></span>oep een verk<span class=\"_ _0\"></span>oopovereenk<span class=\"_ _2\"></span>omst heeft ondertekend,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt de verk<span class=\"_ _0\"></span>oopprijs, bestaande uit een v<span class=\"_ _2\"></span>ast en varia<span class=\"_ _0\"></span>bel deel, g<span class=\"_ _0\"></span>ebruikt als bena<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde van de netto af te stoten a<span class=\"_ _0\"></span>ctiva.De Groep w<span class=\"_ _2\"></span>aardeert al haar a<span class=\"_ _0\"></span>ctiva o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omstig met de v<span class=\"_ _0\"></span>an toepassing zijnde IFRS<span class=\"_ _0\"></span>. V<span class=\"_ _2\"></span>aste activ<span class=\"_ _2\"></span>a zoals immateri\u00eble ac<span class=\"ws1\">-</span>tiva en m<span class=\"_ _0\"></span>ateri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a wor<span class=\"_ _0\"></span>den conform IFRS 36 getoetst op bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardeverminderingsv<span class=\"_ _0\"></span>erliezen <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> hiervoor indicatie bes<span class=\"_ _0\"></span>taat. Gelet op het bes<span class=\"_ _0\"></span>taan v<span class=\"_ _0\"></span>an een verk<span class=\"_ _0\"></span>oopovereenk<span class=\"_ _2\"></span>omst en de inschatting van de <span class=\"_ _0\"></span>verkoopprijs die minder bedr<span class=\"_ _2\"></span>aagt dan de boekw<span class=\"_ _2\"></span>aarde van de <span class=\"_ _0\"></span>vas<span class=\"_ _0\"></span>te activa,<span class=\"_ _2\"></span> inclusief<span class=\"_ _9\"></span> de recht-op-gebruik<span class=\"_ _0\"></span> activ<span class=\"_ _0\"></span>a, w<span class=\"_ _0\"></span>erd een bijzonder<span class=\"_ _2\"></span> waar<span class=\"_ _0\"></span><span class=\"ws1\">-</span>deverminderings<span class=\"_ _0\"></span>verlies geboek<span class=\"_ _2\"></span>t voor de volle<span class=\"_ _0\"></span>dige boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an bedoelde activa.<span class=\"_ _0\"></span> Bijgevolg <span class=\"_ _0\"></span>werd op 31 december<span class=\"_ _2\"></span> 2022 een w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlies <span class=\"_ _0\"></span>van in totaal 41 miljoen eur<span class=\"_ _0\"></span>o voor<span class=\"_ _0\"></span> de materi\u00eble v<span class=\"_ _2\"></span>aste activa en de r<span class=\"_ _0\"></span>echt-op-gebruik a<span class=\"_ _0\"></span>ctiva opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening. P<span class=\"_ _2\"></span>er einde 2019 w<span class=\"_ _0\"></span>as reeds het v<span class=\"_ _0\"></span>olledige bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an de goodwill toew<span class=\"_ _0\"></span>ijsbaar<span class=\"_ _0\"></span> aan de activiteit O\ue618set Solutions afg<span class=\"_ _0\"></span>ewaar<span class=\"_ _2\"></span>deerd.  De overig<span class=\"_ _0\"></span>e activ<span class=\"_ _0\"></span>a zoals v<span class=\"_ _0\"></span>oorraden,<span class=\"_ _2\"></span> handelsvorderin<span class=\"_ _0\"></span>gen en uitgestelde be<span class=\"_ _0\"></span>las<span class=\"ws1\">-</span>tingvorderin<span class=\"_ _0\"></span>gen wer<span class=\"_ _0\"></span>den per 31 december<span class=\"_ _2\"></span> 2022 tevens gew<span class=\"_ _2\"></span>aardeerd ov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>tig met de v<span class=\"_ _0\"></span>an toepassing zijnde IFRS.<span class=\"_ _2\"></span> Dit heeft niet geleid tot het erk<span class=\"_ _0\"></span>ennen v<span class=\"_ _0\"></span>an bijkomende w<span class=\"_ _2\"></span>aardeverminderingen met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an een w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g op uitgestelde bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen. Inzak<span class=\"_ _0\"></span>e de extr<span class=\"_ _0\"></span>a uitgestelde bel<span class=\"_ _0\"></span>astingk<span class=\"_ _0\"></span>ost geboek<span class=\"_ _0\"></span>t per ja<span class=\"_ _0\"></span>areinde 20<span class=\"_ _0\"></span>22 verwijzen <span class=\"_ _0\"></span>we naar<span class=\"_ _0\"></span> toelichting 17 <span class=\"_ _2\"></span>\u2018Winstbelasting<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.In 2023,<span class=\"_ _2\"></span> wanneer <span class=\"_ _0\"></span>voldaan is aan de criteria g<span class=\"_ _0\"></span>especi\ue616eerd in IFRS 5 om de netto activ<span class=\"_ _2\"></span>a van O\ue618set Solutions te tonen als <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>aan<span class=\"ws1\">-</span>gehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>, zal de volledige gr<span class=\"_ _0\"></span>oep v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a die wordt af<span class=\"_ _0\"></span>gestoten w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aardeerd aan hun r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde na aftrek<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de kosten v<span class=\"_ _0\"></span>oor afstotin<span class=\"_ _0\"></span>g. Dit zal r<span class=\"_ _0\"></span>esulteren in een bijk<span class=\"_ _0\"></span>omend verlies in de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>.Het totaal verw<span class=\"_ _0\"></span>achte verlies da<span class=\"_ _0\"></span>t aan de transa<span class=\"_ _0\"></span>ctie kan worden g<span class=\"_ _0\"></span>elinkt w<span class=\"_ _0\"></span>ordt gesch<span class=\"_ _0\"></span>at op 100 tot 115 miljoen eur<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Dit bedrag is een zo goed mog<span class=\"_ _0\"></span>elijke inscha<span class=\"_ _0\"></span>tting v<span class=\"_ _0\"></span>an het totale verlies,<span class=\"_ _0\"></span> berekend op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de voorhanden zijnde inform<span class=\"_ _0\"></span>atie per 31 december 20<span class=\"_ _2\"></span>22 en omvat <span class=\"_ _0\"></span>volgende componenten: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws20\">Het waar<span class=\"_ _2\"></span>deverminderingsverlies op materi\u00eb<span class=\"_ _0\"></span>le vas<span class=\"_ _0\"></span>te activa en <span class=\"_ _2\"></span>\u2018recht-op-ge<span class=\"_ _0\"></span>bruik<span class=\"_ _0\"></span>\u2019 activ<span class=\"_ _2\"></span>a, erkend op 31 december<span class=\"_ _0\"></span> 2022 con<span class=\"ws1\">-</span></span></span>form IAS 36 voor<span class=\"_ _2\"></span> een bedrag v<span class=\"_ _0\"></span>an 41 miljoen euro; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsf2\">De waar<span class=\"_ _2\"></span>devermindering op uitgestelde belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en, erkend op 31 december<span class=\"_ _2\"></span> 2022 conform IAS 12 voor<span class=\"_ _2\"></span> een </span></span>bedrag <span class=\"_ _0\"></span>van 8 miljoen eur<span class=\"_ _0\"></span>o; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsb4\">De kosten rechtstr<span class=\"_ _0\"></span>eeks toewijsb<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span> aan de geplande v<span class=\"_ _0\"></span>erkooptr<span class=\"_ _0\"></span>ansactie: deze k<span class=\"_ _0\"></span>ost wer<span class=\"_ _2\"></span>d reeds erkend in de resultaten o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> </span></span>2022 en be<span class=\"_ _0\"></span>dragen in tota<span class=\"_ _0\"></span>al 5 miljoen euro; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws14\">W<span class=\"_ _2\"></span>anneer de voorw<span class=\"_ _0\"></span>aarden opg<span class=\"_ _0\"></span>elegd door<span class=\"_ _0\"></span> IFRS 5 zijn vold<span class=\"_ _0\"></span>aan om de groep v<span class=\"_ _2\"></span>an activa te tonen als \u2018<span class=\"_ _2\"></span>aangehouden voor<span class=\"_ _2\"></span> </span></span>verkoop<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>: het impact v<span class=\"_ _2\"></span>an het verschil tussen de re\u00eble w<span class=\"_ _2\"></span>aarde minus kosten voor<span class=\"_ _2\"></span> afstoting en de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de activa aangehouden <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>verkoop <span class=\"_ _0\"></span>wordt erk<span class=\"_ _0\"></span>end: dit wor<span class=\"_ _0\"></span>dt verw<span class=\"_ _0\"></span>acht in het eerste k<span class=\"_ _0\"></span>wartaal <span class=\"_ _0\"></span>van 2<span class=\"_ _0\"></span>023; en  <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse6\">De opname in resultaat v<span class=\"_ _2\"></span>an de koersresultaten die historisch opg<span class=\"_ _0\"></span>ebouw<span class=\"_ _0\"></span>d werden op in<span class=\"_ _2\"></span>vesteringen in buitenlandse acti<span class=\"ws1\">-</span></span></span>viteiten toewijsb<span class=\"_ _0\"></span>aar aan de O\ue618set Solutions be<span class=\"_ _0\"></span>drijfsactiviteit en die v<span class=\"_ _0\"></span>oorheen opgenomen wer<span class=\"_ _0\"></span>den in het eigen vermo<span class=\"ws1\">-</span>gen tot op het ogenblik<span class=\"_ _0\"></span> van <span class=\"_ _0\"></span>werke<span class=\"_ _0\"></span>lijke afstoting v<span class=\"_ _2\"></span>an de bedrijfsactiviteit. Dit moment is v<span class=\"_ _0\"></span>oorzien op 3 april 202<span class=\"_ _0\"></span>3.Het verw<span class=\"_ _0\"></span>achte verlies houdt r<span class=\"_ _0\"></span>ekening met een v<span class=\"_ _0\"></span>erkoopprijs e<span class=\"_ _0\"></span>xclusief over<span class=\"_ _2\"></span> te dragen geldmiddelen en kasequiv<span class=\"_ _2\"></span>alenten vari\u00ebr<span class=\"_ _0\"></span>end tussen 15 en 30 miljoen eur<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Deze v<span class=\"_ _0\"></span>erkoopprijs houdt onder<span class=\"_ _0\"></span> meer r<span class=\"_ _0\"></span>ekening met o<span class=\"_ _0\"></span>verdr<span class=\"_ _2\"></span>acht van pensioen- en soortgelijk<span class=\"_ _0\"></span>e schulden aan de verk<span class=\"_ _0\"></span>oper ten belope <span class=\"_ _0\"></span>van ong<span class=\"_ _0\"></span>eveer<span class=\"_ _0\"></span> 50 miljoen euro<span class=\"_ _0\"></span>.Zowel de ev<span class=\"_ _0\"></span>olutie v<span class=\"_ _0\"></span>an het werkkapitaal als de schuldpositie op da<span class=\"_ _0\"></span>tum van het <span class=\"_ _0\"></span>voltooien v<span class=\"_ _0\"></span>an de verk<span class=\"_ _0\"></span>ooptransactie z<span class=\"_ _0\"></span>ullen het bedrag <span class=\"_ _0\"></span>van de v<span class=\"_ _0\"></span>erkoopprijs,<span class=\"_ _0\"></span> exclusief ov<span class=\"_ _0\"></span>er te dr<span class=\"_ _2\"></span>agen geldmiddelen en kasequiv<span class=\"_ _0\"></span>alenten bepalen. De ber<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>van de verkoopprijs <span class=\"_ _0\"></span>voorziet in een prijsmechanisme dat <span class=\"_ _0\"></span>voorziet in compensatie (positief of negatief) voor de v<span class=\"_ _0\"></span>erkoper<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> het verschil tussen het werkkapitaal op datum v<span class=\"_ _2\"></span>an verkoop en het vooropges<span class=\"_ _0\"></span>telde werkkapitaal,<span class=\"_ _0\"></span> bepaald volgens w<span class=\"_ _0\"></span>elbepaalde afgesprok<span class=\"_ _2\"></span>en principes.Het werke<span class=\"_ _0\"></span>lijke verlies v<span class=\"_ _2\"></span>an de <span class=\"_ _9\"></span>transactie zal v<span class=\"_ _0\"></span>oornamelijk a\ue607ank<span class=\"_ _0\"></span>elijk zijn v<span class=\"_ _0\"></span>an de evolutie van het w<span class=\"_ _0\"></span>erkkapitaal, we<span class=\"_ _0\"></span>lbepaalde elementen die contra<span class=\"_ _0\"></span>ctueel niet in aanmerking k<span class=\"_ _0\"></span>unnen wor<span class=\"_ _0\"></span>den genomen voor<span class=\"_ _2\"></span> de bepaling van de v<span class=\"_ _0\"></span>erkoopprijs even<span class=\"_ _0\"></span>als de evolutie v<span class=\"_ _2\"></span>an de koersresultaten op buitenlandse in<span class=\"_ _0\"></span>vesteringen <span class=\"_ _0\"></span>voor O\ue618set Solutions <span class=\"_ _0\"></span>welk<span class=\"_ _0\"></span>e momenteel begrepen zijn in het eigen vermog<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Onderneming.Het \ue616nale bedr<span class=\"_ _0\"></span>ag van de te ont<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>gen verk<span class=\"_ _0\"></span>oopprijs, de boek<span class=\"_ _2\"></span>waarde <span class=\"_ _0\"></span>van de activ<span class=\"_ _2\"></span>a die deel uitmaken v<span class=\"_ _2\"></span>an de verkoop en het verlies dat hieruit <span class=\"_ _0\"></span>voortvloeit zal maar<span class=\"_ _2\"></span> gekend zijn op het ogenblik<span class=\"_ _0\"></span> van de \ue616n<span class=\"_ _0\"></span>ale afwikkelin<span class=\"_ _0\"></span>g van de <span class=\"_ _0\"></span>verkoopprijs.V<span class=\"_ _2\"></span>oor een ov<span class=\"_ _0\"></span>erzicht v<span class=\"_ _0\"></span>an de operatione<span class=\"_ _0\"></span>le activa en <span class=\"_ _0\"></span>verplichtingen <span class=\"_ _0\"></span>van het te r<span class=\"_ _2\"></span>apporteren segment O\ue618set Solutions verwijzen we naar<span class=\"_ _2\"></span> toelichting 6 \u2018T<span class=\"_ _2\"></span>e r<span class=\"_ _0\"></span>apporteren segmenten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Deze a<span class=\"_ _0\"></span>ctiva en v<span class=\"_ _0\"></span>erplichtingen k<span class=\"_ _0\"></span>unnen mogelijk<span class=\"_ _0\"></span>s afwijken v<span class=\"_ _2\"></span>an deze die werke<span class=\"_ _0\"></span>lijk over<span class=\"_ _0\"></span>gedr<span class=\"_ _0\"></span>agen zullen w<span class=\"_ _0\"></span>orden bij de verk<span class=\"_ _2\"></span>oop: \u00e9\u00e9n van de belangrijk<span class=\"_ _0\"></span>ste verschillen w<span class=\"_ _0\"></span>ordt verkl<span class=\"_ _0\"></span>aard door<span class=\"_ _0\"></span> activ<span class=\"_ _0\"></span>a voor<span class=\"_ _0\"></span> de productie v<span class=\"_ _2\"></span>an \ue616lm en chemicali\u00ebn daar de verk<span class=\"_ _0\"></span>oopover<span class=\"_ _0\"></span>eenkomst v<span class=\"_ _0\"></span>oorziet dat Agf<span class=\"_ _0\"></span>a deze a<span class=\"_ _0\"></span>ctiviteiten blijvend zou <span class=\"_ _0\"></span>verder<span class=\"_ _2\"></span> zetten. E<span class=\"_ _0\"></span>en ander bel<span class=\"_ _0\"></span>angrijk verschil betr<span class=\"_ _0\"></span>eft de pensioenv<span class=\"_ _0\"></span>erplichtingen v<span class=\"_ _2\"></span>an de inactieven (gepensioneerden en personen met uitgestelde opg<span class=\"_ _0\"></span>ebouwde r<span class=\"_ _0\"></span>echten) in de productieondernemin<span class=\"_ _0\"></span>g in Duitsland welk<span class=\"_ _0\"></span>e begrepen zijn in de netto activ<span class=\"_ _2\"></span>a die afgestoten w<span class=\"_ _0\"></span>orden.<span class=\"_ _0\"></span> Deze zijn in de segmentr<span class=\"_ _2\"></span>apportering niet toegewezen aan het segment O\ue618set Solutions da<span class=\"_ _0\"></span>ar de Gr<span class=\"_ _0\"></span>oep de pensioenverplichtin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an inactieven niet toew<span class=\"_ _0\"></span>ijst aan de te r<span class=\"_ _0\"></span>apporteren segmenten. \ue683. VERANDERINGEN<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>IN <span class=\"_ _9\"></span>GRONDSLAGEN VOOR FINANCI\u00cbLE VERSLAGGEVING \u2018International Financial Reporting Standards\u2019 voor de eerste maal toegepast in 2022De geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep zo<span class=\"_ _0\"></span>als toegelicht in dit jaarverslag nemen de s<span class=\"_ _0\"></span>tandaarden en interpr<span class=\"_ _0\"></span>etaties v<span class=\"_ _0\"></span>an standaar<span class=\"_ _0\"></span>den in acht, v<span class=\"_ _2\"></span>an toepassing v<span class=\"_ _0\"></span>anaf 1 januari 202<span class=\"_ _0\"></span>2. V<span class=\"_ _2\"></span>olgende stand<span class=\"_ _0\"></span>aarden en interpr<span class=\"_ _0\"></span>etaties v<span class=\"_ _0\"></span>an standaar<span class=\"_ _0\"></span>den zijn voor<span class=\"_ _0\"></span> de eerste keer<span class=\"_ _2\"></span> van toepassing <span class=\"_ _0\"></span>vanaf 1 janu<span class=\"_ _0\"></span>ari 2022.<span class=\"_ _0\"></span> Het betreft: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws2f\">Aanpassingen aan IFR<span class=\"_ _0\"></span>S 3 <span class=\"ff11 ws1\">Overnames</span>, IAS 16 <span class=\"ff11 ws67\">M<span class=\"_ _2\"></span>ateri\u00eble vaste acti<span class=\"_ _2\"></span>va<span class=\"ff1 ws2f\">, IAS 37 </span>P<span class=\"_ _2\"></span>rovisies,<span class=\"_ _0\"></span> voorwaard<span class=\"_ _0\"></span>elijke verp<span class=\"_ _0\"></span>lichtin<span class=\"_ _0\"></span>gen en<span class=\"ff1 ws1\"> <span class=\"ff11\">voor-</span></span></span></span></span>waar<span class=\"_ _0\"></span>delijke ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>va<span class=\"ff1\"> en ook </span><span class=\"ws77\">Jaarl<span class=\"_ _0\"></span>ijkse V<span class=\"_ _2\"></span>erbetering<span class=\"_ _0\"></span>en<span class=\"ff1 ls1d ws18\">. </span></span>Deze stand<span class=\"_ _0\"></span>aarden w<span class=\"_ _2\"></span>aren ofwel niet v<span class=\"_ _0\"></span>an toepassing op de Groep of hebben g<span class=\"_ _0\"></span>een materieel e\ue618ect g<span class=\"_ _0\"></span>ehad op de geconsolideer<span class=\"_ _2\"></span><span class=\"ws1\">-</span>de staten v<span class=\"_ _2\"></span>an de Groep.JAARPREST<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>TIES <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>AN DE ONDERNEMINGExclusief wis<span class=\"_ _0\"></span>selkoerse\ue618ecten boek<span class=\"_ _2\"></span>ten de divisies HealthCare IT<span class=\"_ _2\"></span> en Digital Print &amp; Chemicals een omzetgroei. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ooral door prijsverhogin<span class=\"_ _0\"></span>gen bleef de omzet v<span class=\"_ _2\"></span>an O\ue618set Solutions stabiel. In Radiology Solutions wer<span class=\"_ _2\"></span>den de medische \ue616lmactiviteiten sterk be\u00efn<span class=\"_ _0\"></span>vloed door de CO<span class=\"_ _2\"></span>VID-lockdowns in China. De br<span class=\"_ _0\"></span>utowinstmar<span class=\"_ _0\"></span>ge v<span class=\"_ _0\"></span>an de Groep bleef stabiel op 28,5% <span class=\"_ _0\"></span>van de om<span class=\"ws1\">-</span>zet, <span class=\"_ _0\"></span>vooral door<span class=\"_ _2\"></span> prijsverhogingen ter<span class=\"_ _2\"></span> compensatie van de kos<span class=\"_ _0\"></span>tin\ue617atie en door v<span class=\"_ _0\"></span>erstoringen <span class=\"_ _0\"></span>van de toelev<span class=\"_ _0\"></span>eringsketen.<span class=\"_ _0\"></span> De aangep<span class=\"_ _0\"></span>aste EBITD<span class=\"_ _0\"></span>A wer<span class=\"_ _0\"></span>d be\u00efnvloe<span class=\"_ _0\"></span>d door in\ue617atiedr<span class=\"_ _0\"></span>uk, vers<span class=\"_ _0\"></span>toorde toelev<span class=\"_ _0\"></span>eringsketens en industri\u00eble ine\ue614ci\u00ebnties in het vierde k<span class=\"_ _2\"></span>wartaal.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor de divisie He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _2\"></span> was 20<span class=\"_ _0\"></span>22 een jaar<span class=\"_ _0\"></span> van consolid<span class=\"_ _0\"></span>atie<span class=\"_ _0\"></span>, aang<span class=\"_ _0\"></span>ezien de focus verschuif<span class=\"_ _0\"></span>t in de richting v<span class=\"_ _0\"></span>an <span class=\"_ _7c\"></span><span class=\"ws1\"> </span>rendabele gr<span class=\"_ _0\"></span>oei. Zoals a<span class=\"_ _0\"></span>angetoond door<span class=\"_ _0\"></span> de positieve ontwikk<span class=\"_ _2\"></span>eling van de or<span class=\"_ _0\"></span>der intak<span class=\"_ _0\"></span>e werpt de str<span class=\"_ _0\"></span>ategie v<span class=\"_ _0\"></span>an de divisie <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>om zich te richten op klantsegmenten en geogr<span class=\"_ _0\"></span>a\ue616sche gebieden w<span class=\"_ _2\"></span>aarvoor haar<span class=\"_ _2\"></span> Enterprise Imaging-oplossing het meest geschikt is en om prioriteit te g<span class=\"_ _0\"></span>even aan ink<span class=\"_ _0\"></span>omstenstromen met een hog<span class=\"_ _0\"></span>ere w<span class=\"_ _0\"></span>aarde v<span class=\"_ _0\"></span>ruchten af.<span class=\"_ _0\"></span> Deze s<span class=\"_ _0\"></span>trategie zal de di<span class=\"ws1\">-</span>visie uiteindelijk in s<span class=\"_ _0\"></span>taat stellen om de beoog<span class=\"_ _0\"></span>de EBITD<span class=\"_ _0\"></span>A-groei te bereik<span class=\"_ _2\"></span>en: beginnend van een percentage v<span class=\"_ _2\"></span>an om en bij de 5% in 2019 tot percentag<span class=\"_ _0\"></span>es die de 20% benaderen de k<span class=\"_ _0\"></span>omende jaren.<span class=\"_ _0\"></span> Door het toeg<span class=\"_ _0\"></span>enomen momentum in de tweede jaarhelft gr<span class=\"_ _0\"></span>oeide de omzet v<span class=\"_ _0\"></span>an HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _0\"></span> in Noord-<span class=\"_ _0\"></span>Amerika en Europ<span class=\"_ _0\"></span>a tegenov<span class=\"_ _0\"></span>er het v<span class=\"_ _0\"></span>oorgaande jaar<span class=\"_ _2\"></span>. De gr<span class=\"_ _0\"></span>oei wer<span class=\"_ _0\"></span>d aangedr<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> de omzeterkennin<span class=\"_ _0\"></span>g in het kader v<span class=\"_ _2\"></span>an een aantal belangrijke contr<span class=\"_ _0\"></span>acten, ev<span class=\"_ _0\"></span>enals door de s<span class=\"_ _0\"></span>tabilisatie v<span class=\"_ _0\"></span>an de recurrente omz<span class=\"_ _0\"></span>et. De medische \ue616lmbusiness v<span class=\"_ _2\"></span>an de divisie Radiology Solutions ondervond vooral in Chin<span class=\"_ _0\"></span>a de impact v<span class=\"_ _2\"></span>an de COVID-lock<span class=\"_ _0\"></span><span class=\"ws1\">-</span>downs.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorts hadden ook de geopolitie<span class=\"_ _0\"></span>ke toestand en de lag<span class=\"_ _0\"></span>er dan norm<span class=\"_ _0\"></span>ale volumes in bepaalde e<span class=\"_ _0\"></span>xportmarkten een invloed.<span class=\"_ _2\"></span> De marktgedrev<span class=\"_ _0\"></span>en omzetdaling v<span class=\"_ _0\"></span>oor Computed Ra<span class=\"_ _0\"></span>diograph<span class=\"_ _0\"></span>y wer<span class=\"_ _0\"></span>d nog versterk<span class=\"_ _0\"></span>t door de huidig<span class=\"_ _0\"></span>e geopolitiek<span class=\"_ _0\"></span>e situatie en door<span class=\"_ _0\"></span> componententekorten.<span class=\"_ _0\"></span> Agfa blijf<span class=\"_ _0\"></span>t de CR-business beheren met het oog op het be<span class=\"_ _0\"></span>houden van g<span class=\"_ _0\"></span>ezonde winstmarg<span class=\"_ _0\"></span>es. V<span class=\"_ _2\"></span>olgend op een a<span class=\"_ _0\"></span>antal mindere k<span class=\"_ _0\"></span>wartalen,<span class=\"_ _0\"></span> begon de omzet <span class=\"_ _0\"></span>van Dir<span class=\"_ _0\"></span>ect Radiograph<span class=\"_ _2\"></span>y terug aan te trekken in de tweede ja<span class=\"_ _0\"></span>arhelft. Een s<span class=\"_ _0\"></span>terke omzetgr<span class=\"_ _0\"></span>oei wer<span class=\"_ _0\"></span>d genoteerd in <span class=\"_ _0\"></span>ASP<span class=\"_ _2\"></span>AC en LA<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>AM. In een aantal landen in die regio<span class=\"_ _2\"></span>'s <span class=\"_ _0\"></span>werden primeurs gere<span class=\"_ _0\"></span>aliseerd met v<span class=\"_ _0\"></span>erschillende systemen,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aaronder<span class=\"_ _0\"></span> high-end modaliteiten en de recent g<span class=\"_ _0\"></span>e\u00efntroduceerde <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ALO<span class=\"ws1\">-</span>R<span class=\"_ _0\"></span>Y<span class=\"_ _2\"></span>-r\u00f6ntg<span class=\"_ _0\"></span>enkamer<span class=\"_ _2\"></span>. V<span class=\"_ _2\"></span>oorts heeft Agfa een a<span class=\"_ _0\"></span>antal maatreg<span class=\"_ _0\"></span>elen genomen om de post-CO<span class=\"_ _0\"></span>VID marktv<span class=\"_ _0\"></span>olatiliteit op te v<span class=\"_ _2\"></span>angen. Onlangs zag de DR-mark<span class=\"_ _2\"></span>t de intrede van v<span class=\"_ _0\"></span>erscheidene nieuwe concurrenten met g<span class=\"_ _0\"></span>oedkope oplos<span class=\"_ _0\"></span>singen. Het or<span class=\"_ _2\"></span>derboek voor<span class=\"_ _0\"></span> DR blijft sterk, w<span class=\"_ _0\"></span>elisw<span class=\"_ _2\"></span>aar met langer<span class=\"_ _0\"></span>e conv<span class=\"_ _0\"></span>ersietermijnen die worden be\u00efn<span class=\"_ _2\"></span>vloed door de toeleveringsoms<span class=\"_ _0\"></span>tandighe<span class=\"ws1\">-</span>den. A<span class=\"_ _0\"></span>gfa onderneemt acties (right-sizing <span class=\"_ _0\"></span>van de org<span class=\"_ _0\"></span>anisatie<span class=\"_ _0\"></span>, verhuizin<span class=\"_ _0\"></span>gen, k<span class=\"_ _0\"></span>ostenbeheersingsacties,<span class=\"_ _2\"></span> prijsverhogingen, netto werkkapitaala<span class=\"_ _0\"></span>cties) om de \ue617exibiliteit v<span class=\"_ _2\"></span>an de business te vergroten en om hem beter<span class=\"_ _0\"></span> aan te passen aan de huidig<span class=\"_ _0\"></span>e marktomstandig<span class=\"_ _0\"></span>heden. In de loop v<span class=\"_ _2\"></span>an het vierde k<span class=\"_ _0\"></span>warta<span class=\"_ _0\"></span>al v<span class=\"_ _0\"></span>an 2022,<span class=\"_ _0\"></span> heeft de Groep de goodw<span class=\"_ _0\"></span>ill toegek<span class=\"_ _0\"></span>end aan de kas<span class=\"ws1\">-</span>stroomg<span class=\"_ _0\"></span>enererende eenheid Radiology Solutions g<span class=\"_ _0\"></span>etest op een mogelijk<span class=\"_ _0\"></span>s bijzonder <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverlies,<span class=\"_ _0\"></span> op basis van het door<span class=\"_ _2\"></span> de Raad V<span class=\"_ _2\"></span>an Bestuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurde vijf-j<span class=\"_ _0\"></span>arenplan rek<span class=\"_ _2\"></span>ening houdend met een substantieel verhoogde <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>ACC.<span class=\"_ _0\"></span> Uit deze tes<span class=\"_ _0\"></span>ts is geblek<span class=\"_ _0\"></span>en dat de bedrijfs<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van de eenheid lager<span class=\"_ _0\"></span> is dan haar<span class=\"_ _2\"></span> boekw<span class=\"_ _0\"></span>aarde met als gev<span class=\"_ _0\"></span>olg dat een bijzon<span class=\"ws1\">-</span>der w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies geboe<span class=\"_ _0\"></span>kt wer<span class=\"_ _2\"></span>d op goodwill (70 miljoen euro) en op imm<span class=\"_ _0\"></span>ateri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _2\"></span>a (<span class=\"_ _9\"></span>3 miljoen euro) (zie toelichtin<span class=\"_ _0\"></span>g 27).<span class=\"_ _0\"></span> Op het vlak <span class=\"_ _0\"></span>van digitaal dr<span class=\"_ _0\"></span>ukken,<span class=\"_ _0\"></span> groeide de omzet v<span class=\"_ _2\"></span>an de sign &amp; display business sterk. De ink<span class=\"_ _2\"></span>tproductlijnen voor sign &amp; display<span class=\"_ _0\"></span>-toepassingen pr<span class=\"_ _0\"></span>esteerden het he<span class=\"_ _0\"></span>le jaar door<span class=\"_ _2\"></span> sterk. Ondanks industrie-br<span class=\"_ _0\"></span>ede logistieke <span class=\"_ _0\"></span>uitdagingen v<span class=\"_ _0\"></span>oor de high-end appar<span class=\"_ _0\"></span>atuur<span class=\"_ _2\"></span>, boekten de activ<span class=\"_ _0\"></span>iteiten op het vlak <span class=\"_ _0\"></span>van app<span class=\"_ _0\"></span>aratuur<span class=\"_ _2\"></span> voor grootf<span class=\"_ _0\"></span>ormaatdruk een s<span class=\"_ _0\"></span>tevige omzetgr<span class=\"_ _0\"></span>oei. Op het gebied v<span class=\"_ _2\"></span>an industri\u00eble inkjet, wer<span class=\"_ _2\"></span>den de decordrukactiviteiten be\u00efnv<span class=\"_ _0\"></span>loed door de v<span class=\"_ _0\"></span>erzw<span class=\"_ _0\"></span>akkende conjunctuur<span class=\"_ _2\"></span>, aang<span class=\"_ _0\"></span>ezien klanten hun inv<span class=\"_ _0\"></span>esteringen in hun digitalisatiepr<span class=\"_ _0\"></span>oces uitstellen. De <span class=\"_ _0\"></span>volumes v<span class=\"_ _0\"></span>an de OEM-inkten ging<span class=\"_ _0\"></span>en achteruit door<span class=\"_ _0\"></span> de lockdow<span class=\"_ _0\"></span>ns in China, de onstabie<span class=\"_ _0\"></span>le geopolitiek<span class=\"_ _0\"></span>e situatie en de zw<span class=\"_ _0\"></span>akke conjunctuur<span class=\"_ _2\"></span>. V<span class=\"_ _2\"></span>ooral door<span class=\"_ _0\"></span> prijsverhoging<span class=\"_ _0\"></span>en bleef de omzet v<span class=\"_ _0\"></span>an O\ue618set Solutions stabiel.<span class=\"_ _0\"></span> De divisie bleef zich richten op regio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met een hoge toegev<span class=\"_ _0\"></span>oegde w<span class=\"_ _2\"></span>aarde en zich concentreren op marg<span class=\"_ _0\"></span>es eerder<span class=\"_ _0\"></span> dan op volumes.<span class=\"_ _0\"></span> Ondanks de lag<span class=\"_ _0\"></span>ere volumes leidde de succesv<span class=\"_ _0\"></span>olle implementatie v<span class=\"_ _0\"></span>an prijsverhogin<span class=\"_ _0\"></span>gen om een antwoor<span class=\"_ _0\"></span>d te bieden aan de kos<span class=\"_ _0\"></span>tenin\ue617atie (onder<span class=\"_ _0\"></span> meer v<span class=\"_ _2\"></span>an de grondsto\ue618en,<span class=\"_ _0\"></span> verpakkin<span class=\"_ _0\"></span>g en vr<span class=\"_ _0\"></span>acht) tot omzetgr<span class=\"_ _0\"></span>oei. Ondanks de k<span class=\"_ _2\"></span>ostin\ue617atie, <span class=\"_ _0\"></span>verbeterde de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an 20,4% van de omz<span class=\"_ _0\"></span>et in 2021 tot 22,<span class=\"_ _2\"></span>7% door de prijsaanp<span class=\"_ _0\"></span>assingen en de focus op r<span class=\"_ _0\"></span>egio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met een hoge wa<span class=\"_ _0\"></span>arde<span class=\"_ _0\"></span>. De aan<span class=\"_ _0\"></span>gepaste EBIT<span class=\"_ _2\"></span><span class=\"ws1\">-</span>D<span class=\"_ _0\"></span>A verbeter<span class=\"_ _0\"></span>de sterk.In augustus 20<span class=\"_ _0\"></span>22 tekende <span class=\"_ _0\"></span>de Agfa-Gev<span class=\"_ _2\"></span>aert Groep een overeenk<span class=\"_ _2\"></span>omst voor de aank<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an aandelen met A<span class=\"_ _0\"></span>urelius Group voor<span class=\"_ _0\"></span> de verkoop <span class=\"_ _0\"></span>van h<span class=\"_ _0\"></span>aar div<span class=\"_ _0\"></span>isie O\ue618set Solutions. Beide partijen str<span class=\"_ _0\"></span>even ernaar<span class=\"_ _2\"></span> de transactie in de eerste week<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an april 2023 af te r<span class=\"_ _0\"></span>onden.Over<span class=\"_ _0\"></span> het algemeen verw<span class=\"_ _0\"></span>acht de Agf<span class=\"_ _0\"></span>a-Geva<span class=\"_ _0\"></span>ert Groep voor<span class=\"_ _2\"></span> het volledige jaar<span class=\"_ _0\"></span> 2023 een a<span class=\"_ _0\"></span>anzienlijke v<span class=\"_ _0\"></span>erbetering v<span class=\"_ _0\"></span>an de ren<span class=\"ws1\">-</span>dabiliteit tegeno<span class=\"_ _0\"></span>ver 2<span class=\"_ _0\"></span>022.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor het segment He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _2\"></span> wordt verw<span class=\"_ _0\"></span>acht dat de gr<span class=\"_ _0\"></span>oeistrategie <span class=\"_ _0\"></span>van de div<span class=\"_ _0\"></span>isie in 2023 een sterke omz<span class=\"_ _0\"></span>etstijging zal opleveren,<span class=\"_ _2\"></span> evenals een groei v<span class=\"_ _0\"></span>an de aangepas<span class=\"_ _0\"></span>te EBITD<span class=\"_ _0\"></span>A met dubbele cijfers.<span class=\"_ _0\"></span> In Radiology Solu-<span class=\"ws1\"> </span>tions wor<span class=\"_ _0\"></span>dt er stabiliteit <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>cht, met een voortdur<span class=\"_ _0\"></span>ende druk op de marg<span class=\"_ _0\"></span>es v<span class=\"_ _0\"></span>an medische \ue616lm. De v<span class=\"_ _0\"></span>ooruitgang v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span><span class=\"ws1\"> </span>Direct Radiogr<span class=\"_ _0\"></span>aphy die in de t<span class=\"_ _0\"></span>weede helft v<span class=\"_ _2\"></span>an 2022 wer<span class=\"_ _2\"></span>d geboekt, zal zich n<span class=\"_ _0\"></span>aar <span class=\"_ _0\"></span>verwachtin<span class=\"_ _0\"></span>g doorzetten.<span class=\"_ _0\"></span> W<span class=\"_ _2\"></span>at betreft de <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>divisie Digital Print &amp; Chemicals w<span class=\"_ _0\"></span>ordt een herstel v<span class=\"_ _0\"></span>erwacht v<span class=\"_ _2\"></span>an de rendabiliteit op basis v<span class=\"_ _2\"></span>an prijsacties en van een positieve bijdrag<span class=\"_ _0\"></span>e van de Inca-o<span class=\"_ _0\"></span>vername en v<span class=\"_ _2\"></span>an de Zirfon-membranen.<span class=\"_ _0\"></span> De omzet v<span class=\"_ _0\"></span>an Zirfon zal sterk<span class=\"_ _0\"></span> blijven groeien.<span class=\"_ _0\"></span> Bedrijfscontinu\u00efteit in RuslandDe bedrijfsv<span class=\"_ _0\"></span>oering v<span class=\"_ _0\"></span>an de Groep in Rusland bedr<span class=\"_ _0\"></span>aagt minder<span class=\"_ _0\"></span> dan 2% v<span class=\"_ _0\"></span>an de opbrengsten v<span class=\"_ _2\"></span>an de Groep, en heef<span class=\"_ _0\"></span>t voor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>namelijk betr<span class=\"_ _0\"></span>ekking op het segment Radiology Solutions. <span class=\"_ _0\"></span>Agfa pr<span class=\"_ _0\"></span>oduceert niet in Rusland. Sommige <span class=\"_ _0\"></span>Agfa producten,<span class=\"_ _2\"></span> zoals o\ue618set app<span class=\"_ _0\"></span>aratuur<span class=\"_ _2\"></span> en inktproducten kunnen niet lan<span class=\"_ _0\"></span>ger uitg<span class=\"_ _0\"></span>evoer<span class=\"_ _0\"></span>d worden n<span class=\"_ _0\"></span>aar Rusland/W<span class=\"_ _2\"></span>it-Rusland omwille v<span class=\"_ _2\"></span>an beperkingen opge<span class=\"_ _0\"></span>legd door<span class=\"_ _0\"></span> de Europese Gemeenschap<span class=\"_ _2\"></span>. Binnen de beperkingen opgeleg<span class=\"_ _0\"></span>d door de E<span class=\"_ _2\"></span>U en andere nationale authoriteiten, zal <span class=\"_ _0\"></span>Agfa gebr<span class=\"_ _0\"></span>uik mak<span class=\"_ _0\"></span>end van commer<span class=\"_ _0\"></span>ci\u00ebel redelijk<span class=\"_ _2\"></span>e inspanningen, tr<span class=\"_ _0\"></span>achten om de niet-ge\u00efmpa<span class=\"_ _0\"></span>cteerde goe<span class=\"ws1\">-</span>deren uit te lever<span class=\"_ _0\"></span>en en te verschepen. <span class=\"_ _0\"></span>Agfa heeft g<span class=\"_ _0\"></span>een activ<span class=\"_ _0\"></span>a en geen personeel in Oekr<span class=\"_ _0\"></span>a\u00efne dat ge\u00efmp<span class=\"_ _0\"></span>acteerd is door<span class=\"_ _2\"></span> de voortdurende crisis.<span class=\"_ _0\"></span> Indirecte e\ue618ecten uit de situatie in <span class=\"_ _0\"></span>Rusland en Oekra\u00efne he<span class=\"_ _0\"></span>bben voornamelijk<span class=\"_ _0\"></span> betrekking op v<span class=\"_ _0\"></span>erwachte kr<span class=\"_ _0\"></span>edietverlie<span class=\"_ _0\"></span>zen op han<span class=\"ls1 ws1\">-</span>delsv<span class=\"_ _0\"></span>orderingen en <span class=\"_ _0\"></span>vorderin<span class=\"_ _0\"></span>gen uit leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten, beperking<span class=\"_ _0\"></span>en op geldmiddelen en de r<span class=\"_ _0\"></span>ealiseerbaarheid <span class=\"_ _0\"></span>van het busines<span class=\"_ _0\"></span>s plan v<span class=\"_ _0\"></span>an het segment Radiology Solutions rek<span class=\"_ _0\"></span>ening houdend met de verhoog<span class=\"_ _0\"></span>de in\ue617atie en intrest<span class=\"_ _0\"></span>voeten. De <span class=\"_ _0\"></span>Agfa Groep heeft twee dochterondernemin<span class=\"_ _0\"></span>gen in Rusland v<span class=\"_ _2\"></span>an beperkte omv<span class=\"_ _0\"></span>ang.<span class=\"_ _0\"></span> De uitstaande handels<span class=\"_ _0\"></span>vorderin<span class=\"_ _0\"></span>gen in deze t<span class=\"_ _0\"></span>wee ondernemingen bedrag<span class=\"_ _0\"></span>en 1 miljoen Euro op 31 december<span class=\"_ _2\"></span> 2022. De ger<span class=\"_ _0\"></span>ealizeer<span class=\"_ _2\"></span>de omzet in de loop van 20<span class=\"_ _0\"></span>22 in Rusland bedr<span class=\"_ _0\"></span>aagt 25 miljoen euro<span class=\"_ _0\"></span>. Er zijn geen kasmiddelen met beperking<span class=\"_ _0\"></span>en aanwe<span class=\"_ _0\"></span>zig in deze t<span class=\"_ _0\"></span>wee dochteronderneming<span class=\"_ _0\"></span>en. \ue684. <span class=\"_ _2\"></span>TE RAPPORTEREN SEGMENTENDe activiteiten v<span class=\"_ _2\"></span>an de Groep worden g<span class=\"_ _0\"></span>egroepeerd in v<span class=\"_ _0\"></span>ier div<span class=\"_ _0\"></span>isies: HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _2\"></span>, Radiology Solutions,<span class=\"_ _0\"></span> Digital Print &amp; Chemi<span class=\"ls1 ws1\">-</span>cals en O\ue618set Solutions. Dez<span class=\"_ _0\"></span>e divisiestructuur<span class=\"_ _2\"></span> is gebaseerd op technologie en op oplossing<span class=\"_ _0\"></span>en en zal de business in staat ste<span class=\"_ _0\"></span>llen om in de toekomst p<span class=\"_ _0\"></span>artnerships te zoek<span class=\"_ _0\"></span>en.Het management v<span class=\"_ _2\"></span>an de Groep heeft de boven<span class=\"_ _0\"></span>vermelde v<span class=\"_ _0\"></span>ier divisies g<span class=\"_ _0\"></span>e\u00efdenti\ue616ceerd als ha<span class=\"_ _0\"></span>ar oper<span class=\"_ _0\"></span>ationele segmenten, dew<span class=\"_ _0\"></span>el<span class=\"ls1 ws1\">-</span>ke ov<span class=\"_ _0\"></span>ereenkomen met de te r<span class=\"_ _2\"></span>apporteren segmenten. Alle oper<span class=\"_ _0\"></span>ationele segmenten hebben stev<span class=\"_ _0\"></span>ige mark<span class=\"_ _0\"></span>tposities, goed g<span class=\"_ _0\"></span>ede\ue616<span class=\"ls1 ws1\">-</span>nieerde str<span class=\"_ _2\"></span>ategie\u00ebn, en dragen <span class=\"_ _0\"></span>volledige v<span class=\"_ _0\"></span>erantw<span class=\"_ _0\"></span>oordelijkheid,<span class=\"_ _0\"></span> autoriteit en leggen v<span class=\"_ _0\"></span>olledige v<span class=\"_ _0\"></span>erantw<span class=\"_ _0\"></span>oording af<span class=\"_ _2\"></span>.Om een accura<span class=\"_ _0\"></span>tere beoordelin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an de businessprestaties mog<span class=\"_ _0\"></span>elijk te mak<span class=\"_ _0\"></span>en wer<span class=\"_ _0\"></span>den bepaalde kos<span class=\"_ _0\"></span>ten van corpor<span class=\"_ _2\"></span>ate functies op Groepsnive<span class=\"_ _0\"></span>au (vb<span class=\"_ _2\"></span>. Investor<span class=\"_ _2\"></span> Relations, Corpor<span class=\"_ _0\"></span>ate Finance<span class=\"_ _0\"></span>, Interne A<span class=\"_ _0\"></span>udit, Inno<span class=\"_ _0\"></span>vation O\ue614ce<span class=\"_ _2\"></span>, \u2026) niet toegew<span class=\"_ _0\"></span>ezen aan de businessdivisies.<span class=\"_ _0\"></span> Deze k<span class=\"_ _0\"></span>osten wor<span class=\"_ _0\"></span>den apart getoond onder<span class=\"_ _2\"></span> \u2018Corpora<span class=\"_ _0\"></span>te Services\u2019<span class=\"_ _c3\"></span>.De operatione<span class=\"_ _0\"></span>le segmenten van de Gr<span class=\"_ _0\"></span>oep re\ue617ecteren het niv<span class=\"_ _0\"></span>eau w<span class=\"_ _2\"></span>aarop de CEO v<span class=\"_ _2\"></span>an de Groep en het Executive Committee de activiteiten beoor<span class=\"_ _0\"></span>delen en beslissingen nemen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de toewijzing v<span class=\"_ _2\"></span>an middelen en andere operationele zak<span class=\"_ _0\"></span>en. De te r<span class=\"_ _0\"></span>appor<span class=\"_ _0\"></span><span class=\"ls1 ws1\">-</span>teren segmenten bev<span class=\"_ _0\"></span>atten de volg<span class=\"_ _0\"></span>ende activiteiten:HealthCare ITDe Agfa div<span class=\"_ _0\"></span>isie HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _0\"></span> ondersteunt zorgverleners en assis<span class=\"_ _0\"></span>teert gezondheidspr<span class=\"_ _0\"></span>ofessionals o<span class=\"_ _0\"></span>ver de <span class=\"_ _0\"></span>verschillende de<span class=\"ws1\">-</span>partementen, sites en net<span class=\"_ _0\"></span>werken v<span class=\"_ _2\"></span>an een ziekenhuis om k<span class=\"_ _0\"></span>waliteits<span class=\"_ _0\"></span>volle zor<span class=\"_ _0\"></span>g te verze<span class=\"_ _0\"></span>keren en intellig<span class=\"_ _0\"></span>ente beslissingen te kunnen nemen v<span class=\"_ _0\"></span>oor de g<span class=\"_ _0\"></span>emeenschap en de bevolking<span class=\"_ _0\"></span>. Dez<span class=\"_ _0\"></span>e divisie levert IT<span class=\"_ _2\"></span>-oplossingen v<span class=\"_ _0\"></span>oor medische beeldv<span class=\"_ _0\"></span>orming aan ziekenhuiz<span class=\"_ _0\"></span>en en andere zorginste<span class=\"_ _0\"></span>llingen.<span class=\"_ _0\"></span> Het betreft oplossing<span class=\"_ _0\"></span>en die al het medisch beeldvormingsma<span class=\"_ _0\"></span>teriaal beheren en de gerel<span class=\"_ _0\"></span>ateerde geg<span class=\"_ _0\"></span>evens,<span class=\"_ _0\"></span> zijnde uitgebreide entiteitso<span class=\"_ _0\"></span>verkoepelende He<span class=\"_ _2\"></span>althcare In<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rm<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n So<span class=\"_ _2\"></span>luti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> g<span class=\"_ _2\"></span>e\u00efnt<span class=\"_ _2\"></span>egr<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>de zorgoplos<span class=\"_ _0\"></span>singen. De<span class=\"_ _0\"></span>ze intellig<span class=\"_ _0\"></span>ente oplossingen v<span class=\"_ _0\"></span>ullen elkaar a<span class=\"_ _0\"></span>an om betrouwb<span class=\"_ _0\"></span>are en bewez<span class=\"_ _0\"></span>en IT<span class=\"_ _2\"></span>-ecosystemen te cre\u00ebren die elk aspect v<span class=\"_ _2\"></span>an het zorgsysteem ber<span class=\"_ _0\"></span>oeren. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>an de productontwikk<span class=\"_ _0\"></span>eling tot de implementatie zijn Agf<span class=\"_ _0\"></span>a HealthCar<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>'<span class=\"_ _0\"></span>s toonaange<span class=\"ls1 ws1\">-</span>vende Imaging IT<span class=\"_ _2\"></span>-softw<span class=\"_ _0\"></span>aresytemen er<span class=\"_ _0\"></span>op gericht om de complexiteit te v<span class=\"_ _0\"></span>erminderen en om zor<span class=\"_ _0\"></span>gaanbieders te helpen om hun klinische,<span class=\"_ _2\"></span> operationele en zakelijk<span class=\"_ _0\"></span>e str<span class=\"_ _0\"></span>ategie\u00ebn w<span class=\"_ _0\"></span>aar te m<span class=\"_ _0\"></span>aken.Radiology SolutionsAgfa<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s divisie v<span class=\"_ _2\"></span>an Radiology Solutions is een belangrijke speler<span class=\"_ _2\"></span> op de markt van de di<span class=\"_ _0\"></span>agnostische medische beeldvorming<span class=\"_ _2\"></span>. Ze biedt zow<span class=\"_ _0\"></span>el analoge als digitale beeldv<span class=\"_ _0\"></span>ormingstechnologie\u00ebn aan om teg<span class=\"_ _0\"></span>emoet te komen aan de noden v<span class=\"_ _2\"></span>an gespeciali<span class=\"ws1\">-</span>seerd medisch personeel in hospitalen en <span class=\"_ _0\"></span>centra v<span class=\"_ _0\"></span>oor medische bee<span class=\"_ _0\"></span>ldvorming ov<span class=\"_ _0\"></span>er de hele <span class=\"_ _0\"></span>wereld.<span class=\"_ _0\"></span> De innov<span class=\"_ _0\"></span>atieve medi<span class=\"ws1\">-</span>sche beeldvormingsapp<span class=\"_ _0\"></span>aratuur<span class=\"_ _2\"></span> van Agf<span class=\"_ _0\"></span>a en haar<span class=\"_ _0\"></span> toonaangev<span class=\"_ _0\"></span>ende softw<span class=\"_ _0\"></span>are voor<span class=\"_ _2\"></span> verwerking v<span class=\"_ _0\"></span>an medische beeldvorming<span class=\"_ _0\"></span>, MUSICA,<span class=\"_ _0\"></span> zetten de standaar<span class=\"_ _0\"></span>den w<span class=\"_ _0\"></span>at betreft pr<span class=\"_ _0\"></span>oductiviteit, v<span class=\"_ _0\"></span>eiligheid, klinische w<span class=\"_ _2\"></span>aarden en kostene\ue614ci\u00ebntie<span class=\"_ _2\"></span>. Met meer dan 150 j<span class=\"_ _0\"></span>aar erv<span class=\"_ _0\"></span>aring helpt A<span class=\"_ _0\"></span>gfa haar<span class=\"_ _0\"></span> klanten om de k<span class=\"_ _0\"></span>waliteit en de e\ue614ci\u00ebntie <span class=\"_ _0\"></span>van de p<span class=\"_ _0\"></span>ati\u00ebntenbehandeling te v<span class=\"_ _0\"></span>erbeteren.<span class=\"_ _0\"></span> Elke dag bew<span class=\"_ _0\"></span>ijst Agfa d<span class=\"_ _0\"></span>at medische beeldvormin<span class=\"_ _0\"></span>g in haar DN<span class=\"_ _2\"></span>A zit.Digital Print &amp; ChemicalsAgfa<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s Digital Print &amp; Chemicals biedt een bre<span class=\"_ _0\"></span>de w<span class=\"_ _0\"></span>aaier aan <span class=\"_ _0\"></span>van pr<span class=\"_ _0\"></span>oducten in diverse industrie\u00ebn.<span class=\"_ _0\"></span> Bouwend op Agf<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s ex<span class=\"ws1\">-</span>pertise in chemicali\u00ebn en haar<span class=\"_ _0\"></span> diepgewortelde k<span class=\"_ _0\"></span>ennis in de industrie v<span class=\"_ _0\"></span>an de gra\ue616sche bee<span class=\"_ _0\"></span>ldvorming,<span class=\"_ _2\"></span> heeft de divisie een leidende positie in de inkjetdruks<span class=\"_ _0\"></span>ystemen. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erder lev<span class=\"_ _0\"></span>ert de divisie een bree<span class=\"_ _0\"></span>d gamma digitale drukoplos<span class=\"_ _0\"></span>singen aan sign &amp; display<span class=\"_ _0\"></span>-drukkers w<span class=\"_ _2\"></span>aaronder een gamma <span class=\"_ _0\"></span>van z<span class=\"_ _0\"></span>eer pr<span class=\"_ _0\"></span>oductieve en veelzijdig<span class=\"_ _0\"></span>e grootformaa<span class=\"_ _0\"></span>tprinters en bijhorende inkten aangedr<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> speci\ue616eke w<span class=\"_ _0\"></span>erkv<span class=\"_ _0\"></span>oorbereidingssof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e.<span class=\"_ _2\"></span> Daar bo<span class=\"_ _0\"></span>venop ontwikk<span class=\"_ _0\"></span>elt en produceert Digital Print &amp; Chemi<span class=\"ws1\">-</span>cals ook k<span class=\"_ _0\"></span>waliteits<span class=\"_ _2\"></span>volle inkjetinkten en vloeisto\ue618en v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erscheidene industri\u00eble inkjettoepassin<span class=\"_ _0\"></span>gen. Hiermee g<span class=\"_ _0\"></span>even ze industri\u00eble bedrijven de mog<span class=\"_ _0\"></span>elijkheid om druk<span class=\"_ _0\"></span>werk in hun pr<span class=\"_ _0\"></span>oductieprocessen te integrer<span class=\"_ _0\"></span>en. Het biedt tev<span class=\"_ _0\"></span>ens speci\ue616eke inkjetinkten aan hoogtechnologische industrie\u00ebn z<span class=\"_ _0\"></span>oals de industrie v<span class=\"_ _2\"></span>an de gedrukte elek<span class=\"_ _2\"></span>tronica aan. De divisie levert te<span class=\"ws1\">-</span>vens membr<span class=\"_ _0\"></span>anen aan de w<span class=\"_ _0\"></span>aterstofproductie-indus<span class=\"_ _0\"></span>trie en een vari\u00ebteit <span class=\"_ _0\"></span>van bedr<span class=\"_ _0\"></span>ukbaar<span class=\"_ _0\"></span> kunsts<span class=\"_ _0\"></span>tofpapier<span class=\"_ _2\"></span>. Het productassor<span class=\"_ _2\"></span><span class=\"ws1\">-</span>timent wor<span class=\"_ _0\"></span>dt vervolledig<span class=\"_ _0\"></span>d door het aanbod <span class=\"_ _0\"></span>van micr<span class=\"_ _0\"></span>ogra\ue616sche \ue616lm,<span class=\"_ _0\"></span> \ue616lm voor<span class=\"_ _0\"></span> het uitvoeren <span class=\"_ _0\"></span>van niet-des<span class=\"_ _0\"></span>tructieve testen,<span class=\"_ _0\"></span> luchtfotogra\ue616e en \ue616lm <span class=\"_ _0\"></span>voor de pr<span class=\"_ _0\"></span>oductie v<span class=\"_ _0\"></span>an gedruk<span class=\"_ _0\"></span>te schakelin<span class=\"_ _0\"></span>gen.O\ue61eset SolutionsO\ue618set Solutions is een were<span class=\"_ _0\"></span>ldwijd toonaang<span class=\"_ _0\"></span>evende speler<span class=\"_ _0\"></span> in de markt v<span class=\"_ _2\"></span>an de drukvoorber<span class=\"_ _0\"></span>eidingssy<span class=\"_ _0\"></span>stemen en biedt aan commerci\u00eble drukk<span class=\"_ _0\"></span>ers, kr<span class=\"_ _0\"></span>antendrukkers en <span class=\"_ _0\"></span>verpakkingsdrukk<span class=\"_ _2\"></span>ers een uitgebreid gamma ge\u00efntegr<span class=\"_ _0\"></span>eerde druk<span class=\"_ _2\"></span>voorberei<span class=\"ws1\">-</span>dingssy<span class=\"_ _0\"></span>stemen aan: v<span class=\"_ _0\"></span>an complete computer-to-pl<span class=\"_ _0\"></span>ate oplossingen die g<span class=\"_ _0\"></span>ebruik mak<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an digitale o\ue618setdrukplaten,<span class=\"_ _0\"></span> tot pressroom-benodig<span class=\"_ _0\"></span>heden en het nieuwste v<span class=\"_ _2\"></span>an het nieuwste in softw<span class=\"_ _0\"></span>are voor<span class=\"_ _2\"></span> work\ue617ow-automa<span class=\"_ _0\"></span>tisering,<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> kleurenma<span class=\"ws1\">-</span>nagement,<span class=\"_ _0\"></span> screening en druks<span class=\"_ _0\"></span>tandaardiserin<span class=\"_ _0\"></span>g. <span class=\"_ _0\"></span>Agfa biedt duurzame inno<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aties aan in de druk<span class=\"_ _0\"></span>voorbereiding die <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde bijbrengen a<span class=\"_ _0\"></span>an de drukkerijen op het vl<span class=\"_ _0\"></span>ak v<span class=\"_ _0\"></span>an ecologie<span class=\"_ _0\"></span>, economie<span class=\"_ _0\"></span>, en e<span class=\"_ _0\"></span>xtra gem<span class=\"_ _0\"></span>ak \u2013 of ECO\ue613.6.<span class=\"_ _2\"></span>1 Princip<span class=\"_ _9\"></span>es toegepast bij het de\ue61fni\u00ebren van de segmentresultaten, segmentactiva en -verplichtingenDe Groep heeft hiervoor<span class=\"_ _0\"></span> vermelde div<span class=\"_ _0\"></span>isies aangeduid als h<span class=\"_ _0\"></span>aar oper<span class=\"_ _2\"></span>ationele segmenten. De opera<span class=\"_ _0\"></span>tionele segmenten zijn dezelf<span class=\"ls1 ws1\">-</span>de als de te rapporter<span class=\"_ _0\"></span>en segmenten. Er<span class=\"_ _0\"></span> zijn geen tr<span class=\"_ _0\"></span>ansacties tussen de opera<span class=\"_ _0\"></span>tionele segmenten.Het resultaat <span class=\"_ _0\"></span>van de te r<span class=\"_ _2\"></span>apporteren segmenten, activ<span class=\"_ _0\"></span>a en verplichtingen <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>ewez<span class=\"_ _0\"></span>en aan de te rapporter<span class=\"_ _0\"></span>en segmenten op basis v<span class=\"_ _0\"></span>an de volgende principes: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Direct toewijsbaar<span class=\"_ _2\"></span> aan een te rapporteren segment daar<span class=\"_ _2\"></span> waar<span class=\"_ _0\"></span> mogelijk; en anders</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws6e\">T<span class=\"_ _2\"></span>oegewe<span class=\"_ _0\"></span>zen aan een te r<span class=\"_ _0\"></span>apporteren segment op een rede<span class=\"_ _0\"></span>lijke basis,<span class=\"_ _0\"></span> bij voork<span class=\"_ _0\"></span>eur activ<span class=\"_ _0\"></span>iteitengeb<span class=\"_ _0\"></span>aseerd of inspannings<span class=\"ws1\">-</span></span></span>gerel<span class=\"_ _0\"></span>ateerd.Om een meer accur<span class=\"_ _2\"></span>ate beoordeling v<span class=\"_ _0\"></span>an de prestatie <span class=\"_ _0\"></span>van een seg<span class=\"_ _9\"></span>m<span class=\"_ _9\"></span>en<span class=\"_ _9\"></span>t <span class=\"_ _9\"></span>te<span class=\"_ _9\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _9\"></span>kom<span class=\"_ _9\"></span>en<span class=\"_ _9\"></span>, wo<span class=\"_ _9\"></span>rd<span class=\"_ _9\"></span>en<span class=\"_ _9\"></span> s<span class=\"_ _9\"></span>om<span class=\"_ _9\"></span>m<span class=\"_ _9\"></span>ige<span class=\"_ _9\"></span> k<span class=\"_ _9\"></span>ost<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>n <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>d<span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>ove<span class=\"_ _9\"></span>rko<span class=\"_ _9\"></span>e<span class=\"ls1 ws1\">-</span>pel<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>nd<span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>di<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>nst<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>n <span class=\"_ _9\"></span>zoa<span class=\"_ _9\"></span>ls<span class=\"_ _9\"></span> Investor<span class=\"_ _2\"></span> Relations, Corpor<span class=\"_ _0\"></span>ate Finance<span class=\"_ _0\"></span>, Interne A<span class=\"_ _0\"></span>udit, Inno<span class=\"_ _0\"></span>vation O\ue614ce<span class=\"_ _2\"></span>,... niet toegewe<span class=\"_ _0\"></span>zen aan een te rapporter<span class=\"_ _0\"></span>en segment. Dez<span class=\"_ _0\"></span>e kosten w<span class=\"_ _0\"></span>orden apart g<span class=\"_ _0\"></span>epresenteerd onder<span class=\"_ _2\"></span> \u2018Corpor<span class=\"_ _0\"></span>ate Services\u2019<span class=\"_ _c3\"></span>. Eveneens w<span class=\"_ _0\"></span>orden de k<span class=\"_ _0\"></span>osten en verplichtingen <span class=\"_ _0\"></span>van de ina<span class=\"_ _0\"></span>ctieve werknemers (zie onder<span class=\"_ _0\"></span>) en de gesloten plannen v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en niet toege<span class=\"ls1 ws1\">-</span>wez<span class=\"_ _0\"></span>en aan een te rapporter<span class=\"_ _0\"></span>en segment aange<span class=\"_ _0\"></span>zien deze niet op een re<span class=\"_ _0\"></span>delijke w<span class=\"_ _0\"></span>ijze k<span class=\"_ _0\"></span>unnen toegewez<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den.Deze niet toeg<span class=\"_ _0\"></span>ewezen <span class=\"_ _0\"></span>gegevens <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>enomen in de elementen die een afstemming mak<span class=\"_ _0\"></span>en tussen de informatie <span class=\"_ _0\"></span>van de te rapporter<span class=\"_ _0\"></span>en segmenten en de geconsolideerde <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g, het tota<span class=\"_ _0\"></span>al v<span class=\"_ _0\"></span>an activa en <span class=\"_ _0\"></span>verplichtingen.<span class=\"_ _0\"></span> Deze afstemming wor<span class=\"_ _2\"></span>dt getoond in toelichting 6.3.Inactieve w<span class=\"_ _0\"></span>erknemers wor<span class=\"_ _0\"></span>den gede\ue616nieer<span class=\"_ _0\"></span>d als gepensioneerden,<span class=\"_ _0\"></span> vroeg<span class=\"_ _0\"></span>ere werknemers die r<span class=\"_ _0\"></span>echten hebben opgebouw<span class=\"_ _2\"></span>d en<span class=\"_ _9\"></span> andere inactiev<span class=\"_ _0\"></span>e werknemers zo<span class=\"_ _0\"></span>als bruggepensioneer<span class=\"_ _0\"></span>den wa<span class=\"_ _0\"></span>arvan rede<span class=\"_ _0\"></span>lijkerwijs kan w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>enomen dat zij niet zullen terugker<span class=\"_ _0\"></span>en tot een actieve status.<span class=\"_ _2\"></span> W<span class=\"_ _2\"></span>erknemers die in principe slechts tijdelijk inactief zijn zoals ten gev<span class=\"_ _0\"></span>olge v<span class=\"_ _2\"></span>an langdurige inv<span class=\"_ _2\"></span>aliditeit of<span class=\"_ _9\"></span> ziekte<span class=\"_ _2\"></span>, zwang<span class=\"_ _0\"></span>erschapsverlof<span class=\"_ _2\"></span>, legerdienst en der<span class=\"_ _0\"></span>gelijke<span class=\"_ _2\"></span>, wor<span class=\"_ _0\"></span>den als actieve werknemers be<span class=\"_ _0\"></span>handeld en bijgev<span class=\"_ _0\"></span>olg toegewe<span class=\"_ _0\"></span>zen aan een v<span class=\"_ _2\"></span>an de te rapporteren segmenten.Activa en <span class=\"_ _0\"></span>verplichtingen toeg<span class=\"_ _0\"></span>ewez<span class=\"_ _0\"></span>en aan een te rapporter<span class=\"_ _0\"></span>en segment bevatten g<span class=\"_ _0\"></span>een vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>erplichtingen met betrek<span class=\"_ _2\"></span><span class=\"ls1 ws1\">-</span>king tot winstbe<span class=\"_ _0\"></span>lastingen en uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gen (zie reconciliatie in toe<span class=\"_ _0\"></span>lichting 6.3).6.2 Kerngegevens per bedrijfssegmentDe kerng<span class=\"_ _0\"></span>egevens v<span class=\"_ _2\"></span>an de te rapporteren segmenten wer<span class=\"_ _2\"></span>den als volgt berekend: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws84\">aangepaste EBIT<span class=\"_ _2\"></span> is het resultaat uit bedrijfsactiv<span class=\"_ _0\"></span>iteiten voor<span class=\"_ _0\"></span> netto reorganisatie<span class=\"_ _0\"></span>kosten (20<span class=\"_ _2\"></span>22: 32 miljoen euro; 2021: 20 </span></span>miljoen euro) en v<span class=\"_ _0\"></span>oor niet-r<span class=\"_ _0\"></span>ecurrente resulta<span class=\"_ _0\"></span>ten (2022: 160 miljoen eur<span class=\"_ _0\"></span>o; 2021: 1<span class=\"_ _0\"></span>3 miljoen euro).<span class=\"_ _0\"></span> De niet-recurrente resultaten bev<span class=\"_ _2\"></span>atten geboekte bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsv<span class=\"_ _0\"></span>erliezen,<span class=\"_ _0\"></span> kosten met betre<span class=\"_ _0\"></span>kking tot str<span class=\"_ _0\"></span>ategische trans<span class=\"ws1\">-</span>formatieprojecten (<span class=\"_ _0\"></span>consultancy) en advoca<span class=\"_ _0\"></span>tenkosten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">% van de opbr<span class=\"_ _0\"></span>engsten is de ra<span class=\"_ _0\"></span>tio v<span class=\"_ _0\"></span>an aangepas<span class=\"_ _0\"></span>te EBIT op de opbr<span class=\"_ _0\"></span>engsten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">aangepaste EBITD<span class=\"_ _2\"></span>A = aangep<span class=\"_ _0\"></span>aste EBIT<span class=\"_ _0\"></span> v\u00f3\u00f3r<span class=\"_ _0\"></span> afschrijvingen;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">segmentresultaat is de w<span class=\"_ _0\"></span>inst uit bedrijfsactiviteiten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws9\">de activa v<span class=\"_ _2\"></span>an een segment zijn de bedrijfsactiva die door<span class=\"_ _0\"></span> een te rapporter<span class=\"_ _0\"></span>en segment aangew<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>den bij zijn bedrijfs<span class=\"ws1\">-</span></span></span>activiteiten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws18\">de verplichtingen v<span class=\"_ _2\"></span>an een segment zijn de verplichtingen die v<span class=\"_ _0\"></span>oortvloeien uit de bedrijfsactiviteiten <span class=\"_ _0\"></span>van een te r<span class=\"_ _2\"></span>appor<span class=\"ws1\">-</span></span></span>teren segment; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsc1\">de nettokasstromen uit de te r<span class=\"_ _0\"></span>apporteren segmenten verteg<span class=\"_ _0\"></span>enwoor<span class=\"_ _2\"></span>digen het verschil tussen de kasontv<span class=\"_ _0\"></span>angsten en de </span></span>kasuitgav<span class=\"_ _0\"></span>en die voortvloeien uit een te r<span class=\"_ _2\"></span>apporteren segment; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws4e\">de \ue616nancieringskasstromen,<span class=\"_ _0\"></span> de ontv<span class=\"_ _0\"></span>angen rente en kas<span class=\"_ _0\"></span>stromen uit ov<span class=\"_ _0\"></span>erige inv<span class=\"_ _0\"></span>esteringsactiviteiten zijn niet toeg<span class=\"_ _0\"></span>ewez<span class=\"_ _0\"></span>en </span></span>aan een te rapporter<span class=\"_ _0\"></span>en segment; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws8b\">de investerings<span class=\"_ _0\"></span>uitgaven v<span class=\"_ _2\"></span>an het te rapporteren segment om<span class=\"_ _0\"></span>vatten de k<span class=\"_ _2\"></span>ostprijs van de verworven a<span class=\"_ _0\"></span>ctiva met een v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span></span></span>wa<span class=\"_ _0\"></span>chte gebruiksduur<span class=\"_ _2\"></span> van meer<span class=\"_ _0\"></span> dan \u00e9\u00e9n jaar; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _a5\"> </span><span class=\"ff1 ws4f\">andere niet-kaskos<span class=\"_ _0\"></span>ten (-opbrengsten) om<span class=\"_ _2\"></span>vatten bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en en terugname v<span class=\"_ _2\"></span>an bijzondere </span></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verliezen op vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>oorraden,<span class=\"_ _2\"></span> kosten en opbrengsten uit vers<span class=\"_ _0\"></span>trek<span class=\"_ _0\"></span>en diensttijd, w<span class=\"_ _0\"></span>insten <span class=\"_ _54\"></span><span class=\"ws1\"> </span>en verliez<span class=\"_ _0\"></span>en uit be\u00ebindiging v<span class=\"_ _0\"></span>an verplichting<span class=\"_ _0\"></span>en, toege<span class=\"_ _0\"></span>kende subsidies en terugnemin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an voorziening<span class=\"_ _0\"></span>en exclusief prov<span class=\"_ _0\"></span>isies voor<span class=\"_ _0\"></span> inkomstenbel<span class=\"_ _0\"></span>astingen,<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> zov<span class=\"_ _0\"></span>er dez<span class=\"_ _0\"></span>e verv<span class=\"_ _0\"></span>at zijn in de winst uit be<span class=\"_ _0\"></span>drijfsactiviteiten.Digital Print  T<span class=\"_ _1\"></span>e rapporteren segment<span class=\"_ _1bc\"> </span>HealthCare IT<span class=\"_ _18a\"> </span><span class=\"ws19a\">Radiology Solutions</span>O\ue615set Solutions<span class=\"_ _1bd\"> </span><span class=\"ffc ls3 ws4\">TOT<span class=\"_ _0\"></span>AAL</span>&amp; ChemicalsMILJOEN EURO<span class=\"_ _199\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _93\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _95\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _95\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _93\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _95\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Opbrengsten<span class=\"_ _9c\"> </span>\ue61f\ue61d\ue61b<span class=\"_ _4b\"> </span>\ue61f\ue616\ue616<span class=\"_ _4b\"> </span>\ue616\ue617\ue616<span class=\"_ _a6\"> </span>\ue616\ue617\ue61f<span class=\"_ _4b\"> </span>\ue61a\ue61a\ue61e<span class=\"_ _4b\"> </span>\ue61a\ue619\ue61f<span class=\"_ _4b\"> </span>\ue619\ue616\ue61c<span class=\"_ _4b\"> </span>\ue619\ue619\ue61b<span class=\"_ _99\"> </span>\ue61d.\ue619\ue617\ue61e<span class=\"_ _99\"> </span>\ue61d.\ue61c\ue618\ue619Evolutie<span class=\"_ _1be\"> </span>-\ue616,\ue61c%<span class=\"_ _190\"> </span>\ue61d\ue61d,\ue618%<span class=\"_ _f5\"> </span>-\ue616,\ue618%<span class=\"_ _f5\"> </span>-\ue61e,\ue616%<span class=\"_ _190\"> </span>\ue61d\ue61a,\ue61b%<span class=\"_ _190\"> </span>\ue61d\ue61f,\ue61b%<span class=\"_ _8d\"> </span>\ue617,\ue61a%<span class=\"_ _88\"> </span>\ue616,\ue61f%<span class=\"_ _8d\"> </span>\ue61a,\ue61e%<span class=\"_ _8d\"> </span>\ue618,\ue618%Aangepaste EBIT<span class=\"_ _1bf\"> </span>\ue61f\ue61f<span class=\"_ _bf\"> </span>\ue61f\ue61e<span class=\"_ _bf\"> </span>\ue61a\ue61c<span class=\"_ _bf\"> </span>\ue61f\ue61f<span class=\"_ _1bd\"> </span>\ue619<span class=\"_ _92\"> </span>(\ue61b)<span class=\"_ _8f\"> </span>(\ue617)<span class=\"_ _bf\"> </span>\ue61d\ue61c<span class=\"_ _bf\"> </span>\ue617\ue61d<span class=\"_ _7b\"> </span>\ue618\ue61e% van de opbrengsten<span class=\"_ _181\"> </span>\ue61b,\ue61b%<span class=\"_ _88\"> </span>\ue61c,\ue61e%<span class=\"_ _88\"> </span>\ue61c,\ue61d%<span class=\"_ _8d\"> </span>\ue616,\ue61c%<span class=\"_ _88\"> </span>\ue61f,\ue61a%<span class=\"_ _f5\"> </span>-\ue61f,\ue617%<span class=\"_ _6b\"> </span>-\ue61e,\ue61c%<span class=\"_ _88\"> </span>\ue61f,\ue61a%<span class=\"_ _88\"> </span>\ue61a,\ue618%<span class=\"_ _8d\"> </span>\ue61f,\ue619%Afschrijvingen<span class=\"_ _af\"> </span>\ue61a<span class=\"_ _1bd\"> </span>\ue61f<span class=\"_ _bf\"> </span>\ue61d\ue618<span class=\"_ _bf\"> </span>\ue61d\ue618<span class=\"_ _1bd\"> </span>\ue61c<span class=\"_ _a4\"> </span>\ue61b<span class=\"_ _1bd\"> </span>\ue61c<span class=\"_ _a4\"> </span>\ue61c<span class=\"_ _bf\"> </span>\ue61a\ue616<span class=\"_ _bf\"> </span>\ue61a\ue618Afschrijvingen recht-op-gebruik activa<span class=\"_ _1b0\"> </span>\ue617<span class=\"_ _a4\"> </span>\ue618<span class=\"_ _1bd\"> </span>\ue61c<span class=\"_ _1bd\"> </span>\ue61b<span class=\"_ _a4\"> </span>\ue616<span class=\"_ _1bd\"> </span>\ue616<span class=\"_ _ee\"> </span>\ue61d\ue61e<span class=\"_ _bf\"> </span>\ue61d\ue61e<span class=\"_ _7b\"> </span>\ue61f\ue61c<span class=\"_ _bf\"> </span>\ue61f\ue61cAangepaste EBITDA<span class=\"_ _d0\"> </span>\ue61a\ue61e<span class=\"_ _bf\"> </span>\ue61f\ue619<span class=\"_ _bf\"> </span>\ue617\ue61d<span class=\"_ _bf\"> </span>\ue616\ue619<span class=\"_ _bf\"> </span>\ue61d\ue61b<span class=\"_ _1bd\"> </span>\ue61a<span class=\"_ _bf\"> </span>\ue61d\ue61f<span class=\"_ _bf\"> </span>\ue61a\ue617<span class=\"_ _4b\"> </span>\ue61d\ue61f\ue61f<span class=\"_ _4b\"> </span>\ue61d\ue61d\ue61aResultaat van het segment<span class=\"_ _1bc\"> </span>\ue61d\ue61c<span class=\"_ _ee\"> </span>\ue61d\ue61c<span class=\"_ _bf\"> </span>\ue616\ue61d<span class=\"_ _9b\"> </span>(\ue619\ue61f)<span class=\"_ _1bd\"> </span>\ue618<span class=\"_ _7f\"> </span>(\ue61d\ue618)<span class=\"_ _7f\"> </span>(\ue61d\ue617)<span class=\"_ _9b\"> </span>(\ue61a\ue617)<span class=\"_ _bf\"> </span>\ue616\ue619<span class=\"_ _99\"> </span>(\ue61d\ue61e\ue618)Activa van het segment<span class=\"_ _1c0\"> </span>\ue61a\ue61b\ue618<span class=\"_ _4b\"> </span>\ue616\ue61f\ue61e<span class=\"_ _4b\"> </span>\ue61a\ue61b\ue61f<span class=\"_ _4b\"> </span>\ue61a\ue61e\ue617<span class=\"_ _a6\"> </span>\ue61f\ue616\ue61e<span class=\"_ _94\"> </span>\ue61a\ue61a\ue61a<span class=\"_ _a6\"> </span>\ue616\ue61f\ue61b<span class=\"_ _94\"> </span>\ue61a\ue61c\ue61f<span class=\"_ _99\"> </span>\ue61d.\ue616\ue618\ue617<span class=\"_ _1c1\"> </span>\ue61d.\ue616\ue616\ue61dV<span class=\"_ _2\"></span>erplichtingen van het segment<span class=\"_ _168\"> </span>\ue61d\ue61f\ue61b<span class=\"_ _4b\"> </span>\ue61d\ue61f\ue61a<span class=\"_ _4b\"> </span>\ue61d\ue61b\ue61a<span class=\"_ _4b\"> </span>\ue61d\ue617\ue616<span class=\"_ _bf\"> </span>\ue619\ue617<span class=\"_ _4b\"> </span>\ue61d\ue61e\ue618<span class=\"_ _4b\"> </span>\ue61f\ue61b\ue61a<span class=\"_ _a6\"> </span>\ue61f\ue61f\ue61c<span class=\"_ _94\"> </span>\ue617\ue61b\ue61d<span class=\"_ _a6\"> </span>\ue617\ue61f\ue61eNettokasstromen uit de  \ue617<span class=\"_ _8f\"> </span>(\ue619)<span class=\"_ _bf\"> </span>\ue618\ue616<span class=\"_ _1bd\"> </span>\ue616<span class=\"_ _a4\"> </span>\ue618<span class=\"_ _9b\"> </span>(\ue61a\ue61c)<span class=\"_ _a4\"> </span>\ue61a<span class=\"_ _9b\"> </span>(\ue61f\ue61c)<span class=\"_ _bf\"> </span>\ue617\ue61c<span class=\"_ _9b\"> </span>(\ue617\ue61c)te rapporteren segmentenInvesteringsuitgaven<span class=\"_ _1c2\"> </span>\ue61d<span class=\"_ _1bd\"> </span>\ue61f<span class=\"_ _ee\"> </span>\ue61d\ue61e<span class=\"_ _bf\"> </span>\ue61d\ue61d<span class=\"_ _1bd\"> </span>\ue61b<span class=\"_ _bf\"> </span>\ue61d\ue61d<span class=\"_ _a4\"> </span>\ue617<span class=\"_ _1bd\"> </span>\ue61c<span class=\"_ _bf\"> </span>\ue61f\ue617<span class=\"_ _bf\"> </span>\ue61a\ue61fBijzondere waardeverminderingsverliezen<span class=\"_ _44\"> </span>-<span class=\"_ _1c3\"> </span>-<span class=\"_ _1c3\"> </span>-<span class=\"_ _ee\"> </span>\ue619\ue61a<span class=\"_ _1c3\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1bd\"> </span>\ue61d<span class=\"_ _ee\"> </span>\ue616\ue61d<span class=\"_ _1bd\"> </span>\ue61d<span class=\"_ _4b\"> </span>\ue61d\ue61d\ue616Andere niet-kaskosten (-opbrengsten)<span class=\"_ _e9\"> </span>\ue61d\ue618<span class=\"_ _bf\"> </span>\ue61f\ue61e<span class=\"_ _bf\"> </span>\ue61a\ue61f<span class=\"_ _bf\"> </span>\ue618\ue61d<span class=\"_ _bf\"> </span>\ue61f\ue619<span class=\"_ _bf\"> </span>\ue61a\ue618<span class=\"_ _bf\"> </span>\ue616\ue61e<span class=\"_ _bf\"> </span>\ue61a\ue61b<span class=\"_ _4b\"> </span>\ue61d\ue61d\ue616<span class=\"_ _4b\"> </span>\ue61d\ue616\ue616Kosten van onderzoek en ontwikkeling<span class=\"_ _1c5\"> </span>\ue61f\ue61b<span class=\"_ _bf\"> </span>\ue61a\ue61a<span class=\"_ _bf\"> </span>\ue61d\ue61c<span class=\"_ _bf\"> </span>\ue61d\ue617<span class=\"_ _bf\"> </span>\ue61f\ue61f<span class=\"_ _bf\"> </span>\ue61f\ue61b<span class=\"_ _bf\"> </span>\ue61f\ue61e<span class=\"_ _bf\"> </span>\ue61f\ue61e<span class=\"_ _bf\"> </span>\ue61c\ue61b<span class=\"_ _bf\"> </span>\ue61b\ue61cGemiddeld aantal personeelsleden  \ue61d.\ue61f\ue61c\ue61d<span class=\"_ _99\"> </span>\ue61d.\ue61f\ue61f\ue61b<span class=\"_ _99\"> </span>\ue61f.\ue61f\ue61c\ue618<span class=\"_ _99\"> </span>\ue61f.\ue61d\ue61d\ue61f<span class=\"_ _99\"> </span>\ue61d.\ue61d\ue618\ue619<span class=\"_ _99\"> </span>\ue61d.\ue61f\ue61a\ue61e<span class=\"_ _99\"> </span>\ue61f.\ue616\ue61e\ue61f<span class=\"_ _99\"> </span>\ue61f.\ue61d\ue618\ue61d<span class=\"_ _99\"> </span>\ue619.\ue61d\ue61f\ue617<span class=\"_ _99\"> </span>\ue617.\ue619\ue61f\ue61d(\ue61d)(in voltijdse equivalenten)(1) Cijfers omv<span class=\"_ _2\"></span>atten vaste en tijdelijke contr<span class=\"_ _0\"></span>acten.6.3 Reconciliatie van opbrengsten, aangepaste <span class=\"ls1 ws1\">EBIT<span class=\"_ _c3\"></span><span class=\"ls4b ws19b\">, winst- en verliesrekening, activa en verplichtingen, </span></span>kasstromen en andere materi\u00eble postenMILJOEN EURO<span class=\"_ _1c6\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>OpbrengstenOpbrengsten van de te rapporteren segmenten<span class=\"_ _1c7\"> </span>\ue61d.\ue619\ue617\ue61e<span class=\"_ _39\"> </span>\ue61d.\ue61c\ue618\ue619Geconsolideerde opbrengsten<span class=\"_ _1c8\"> </span>\ue61c.\ue616\ue615\ue61e<span class=\"_ _39\"> </span>\ue61c.\ue614\ue618\ue616Aangepaste EBITAangepaste EBIT van de te rapporteren segmenten<span class=\"_ _1c9\"> </span>\ue617\ue61d<span class=\"_ _ac\"> </span>\ue618\ue61e (\ue61d)\ue610Aangepaste EBIT niet toegewezen aan de te rapporteren segmenten(\ue61d\ue61b)<span class=\"_ _12c\"> </span>(\ue61d\ue61b)Geconsolideerde aangepaste EBIT<span class=\"_ _1ca\"> </span>\ue619\ue61f<span class=\"_ _ac\"> </span>\ue61d\ue61cWinst- en verliesrekeningResultaat van het segment<span class=\"_ _174\"> </span>\ue616\ue619<span class=\"_ _e4\"> </span>(\ue61d\ue61e\ue618) (\ue61d)\ue610Winst (verlies) uit bedrijfsactiviteiten niet toegewezen aan de te rapporteren segmenten(\ue61a\ue61c)<span class=\"_ _12c\"> </span>(\ue618\ue618)Winst (verlies) uit bedrijfsactiviteiten<span class=\"_ _19b\"> </span>\ue617<span class=\"_ _164\"> </span>(\ue61c\ue615\ue61e)Overige niet-toewijsbare bedragen:Financieringsbaten (-kosten) - netto<span class=\"_ _194\"> </span>(\ue61d)<span class=\"_ _13b\"> </span>-Overige \ue614nancieringsbaten (-kosten) - netto<span class=\"_ _1cb\"> </span>(\ue617)<span class=\"_ _12c\"> </span>(\ue61f\ue61e)Aandeel van de Groep in het nettoresultaat van geassocieerde deelnemingen - na winstbelastingen<span class=\"_ _98\"> </span>-<span class=\"_ _151\"> </span>(\ue61d)Geconsolideerde winst (verlies) voor belastingen - voor<span class=\"_ _9\"></span>tgezette activiteiten<span class=\"_ _1cc\"> </span>\ue61c<span class=\"_ _e9\"> </span>(\ue61c\ue614\ue61c)ActivaActiva van de te rapporteren segmenten<span class=\"_ _134\"> </span>\ue61d.\ue616\ue618\ue617<span class=\"_ _e4\"> </span>\ue61d.\ue616\ue616\ue61d (\ue61d)\ue610Bedrijfsactiva niet-toegewezen aan de te rapporteren segmenten\ue616\ue61a<span class=\"_ _ac\"> </span>\ue61f\ue61fOverige \ue614nanci\u00eble activa<span class=\"_ _1cd\"> </span>\ue61d\ue61e<span class=\"_ _150\"> </span>\ue617Uitgestelde belastingvorderingen<span class=\"_ _1ce\"> </span>\ue61d\ue61f\ue616<span class=\"_ _ac\"> </span>\ue61b\ue61dDerivaten<span class=\"_ _1cf\"> </span>\ue61d<span class=\"_ _150\"> </span>\ue61aGeldmiddelen en kasequivalenten<span class=\"_ _1d0\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _143\"> </span>\ue61d\ue61a\ue61cActuele vorderingen uit winstbelastingen<span class=\"_ _1d1\"> </span>\ue617\ue61a<span class=\"_ _ac\"> </span>\ue618\ue617Geconsolideerde totale activa<span class=\"_ _14e\"> </span>\ue61f.\ue61e\ue617\ue618<span class=\"_ _39\"> </span>\ue61c.\ue616\ue618\ue615PassivaV<span class=\"_ _2\"></span>erplichtingen van de te rapporteren segmenten<span class=\"_ _1d2\"> </span>\ue617\ue61b\ue61d<span class=\"_ _143\"> </span>\ue617\ue61f\ue61e (\ue61d)V<span class=\"_ _2\"></span>erplichtingen voortvloeiend uit bedrijfsactiviteiten, niet-toegewezen aan de te rapporteren segmenten\ue617\ue61e\ue61c<span class=\"_ _143\"> </span>\ue616\ue617\ue61bRentedragende verplichtingen<span class=\"_ _12f\"> </span>\ue619\ue61f<span class=\"_ _ac\"> </span>\ue617\ue617Uitgestelde belastingverplichtingen<span class=\"_ _1ce\"> </span>\ue617<span class=\"_ _150\"> </span>\ue61bDerivaten<span class=\"_ _1cf\"> </span>\ue61f<span class=\"_ _150\"> </span>\ue61fActuele verplichtingen uit winstbelastingen<span class=\"_ _1d3\"> </span>\ue61f\ue61c<span class=\"_ _ac\"> </span>\ue61f\ue61bOverige niet-toewijsbare verplichtingen<span class=\"_ _16c\"> </span>\ue61f<span class=\"_ _15d\"> </span>-Eigen vermogen<span class=\"_ _1d4\"> </span>\ue617\ue61c\ue618<span class=\"_ _143\"> </span>\ue618\ue617\ue61dGeconsolideerde totale verplichtingen<span class=\"_ _19d\"> </span>\ue61f.\ue61e\ue617\ue618<span class=\"_ _e9\"> </span>\ue61c.\ue616\ue618\ue615KasstroomoverzichtNettokasstromen uit de te rapporteren segmenten<span class=\"_ _1d5\"> </span>\ue617\ue61c<span class=\"_ _12c\"> </span>(\ue617\ue61c) (\ue61d)Bedrijfskasstromen niet-toegewezen aan de te rapporteren segmenten(\ue61f\ue61d\ue61c)<span class=\"_ _12c\"> </span>(\ue61b\ue61f)Betaalde rente en dividend betaald aan minderheidsbelangen<span class=\"_ _1d6\"> </span>(\ue618)<span class=\"_ _12c\"> </span>(\ue61d\ue61e)Inkoop van eigen aandelen<span class=\"_ _1d7\"> </span>(\ue61f\ue61b)<span class=\"_ _12c\"> </span>(\ue61f\ue61d)Nettoterugbetalingen van leningen<span class=\"_ _1d8\"> </span>(\ue61f)<span class=\"_ _132\"> </span>(\ue61d)Overnames en afstotingen van activiteiten<span class=\"_ _1d9\"> </span>-<span class=\"_ _12c\"> </span>(\ue618\ue61a)Ontvangsten uit/betalingen van derivaten<span class=\"_ _148\"> </span>(\ue61f)<span class=\"_ _132\"> </span>(\ue61b)Overige<span class=\"_ _1da\"> </span>\ue616<span class=\"_ _150\"> </span>\ue61dGeconsolideerde nettowijziging in geldmiddelen en kasequivalenten<span class=\"_ _1db\"> </span>(\ue61c\ue614\ue618)<span class=\"_ _e9\"> </span>(\ue61f\ue618\ue61d)(1) Bedrijfsresultaten,<span class=\"_ _2\"></span> activa en verplichtingen en kasstr<span class=\"_ _0\"></span>omen niet toegewez<span class=\"_ _0\"></span>en aan de te rapporteren segmenten he<span class=\"_ _0\"></span>bben voornamelijk betr<span class=\"_ _0\"></span>ekking op corpo<span class=\"ws1\">-</span>rate functies en op ina<span class=\"_ _0\"></span>ctieve werknemers.6.4 Reconciliatie van andere materi\u00eble posten voor 2021 en 2022Andere materi\u00eble posten 2021De andere materi\u00eble pos<span class=\"_ _0\"></span>ten, voor<span class=\"_ _0\"></span>gesteld in de tabe<span class=\"_ _0\"></span>l bij toelichting 6.2,<span class=\"_ _0\"></span> kunnen als v<span class=\"_ _0\"></span>olgt gereconcilieer<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den met <span class=\"_ _26\"></span><span class=\"ws1\"> </span>de geconsolideerde cijf<span class=\"_ _0\"></span>ers:T<span class=\"_ _2\"></span>otaal van de  MILJOEN EURO<span class=\"_ _1dc\"> </span>T<span class=\"_ _1\"></span>oelichtingAanpassingen<span class=\"_ _3a\"> </span>TOT<span class=\"_ _2\"></span>AALte rapporteren segmentenInvesteringsuitgaven - kasstromen<span class=\"_ _1dd\"> </span>\ue61f\ue619/\ue61f\ue61c<span class=\"_ _f2\"> </span>\ue61f\ue617<span class=\"_ _1de\"> </span>-<span class=\"_ _140\"> </span>\ue61f\ue617Afschrijvingen<span class=\"_ _1df\"> </span>\ue61f\ue619/\ue61f\ue61c<span class=\"_ _f2\"> </span>\ue61a\ue616<span class=\"_ _1de\"> </span>-<span class=\"_ _140\"> </span>\ue61a\ue616Afschrijvingen recht-op-gebruik activa (IFRS \ue61d\ue617)<span class=\"_ _143\"> </span>\ue61f\ue61b<span class=\"_ _86\"> </span>\ue61f\ue61c<span class=\"_ _1de\"> </span>-<span class=\"_ _154\"> </span>\ue61f\ue61cBijzondere waardeverminderingsverliezen<span class=\"_ _136\"> </span>\ue61f\ue619/\ue61f\ue61c/\ue61f\ue61b<span class=\"_ _1e0\"> </span>\ue61d<span class=\"_ _1de\"> </span>-<span class=\"_ _1e1\"> </span>\ue61dAndere niet-kaskosten (-opbrengsten)<span class=\"_ _1e2\"> </span>\ue61d\ue61d\ue616<span class=\"_ _1de\"> </span>-<span class=\"_ _1e3\"> </span>\ue61d\ue61d\ue616Kosten van onderzoek en ontwikkeling<span class=\"_ _1e4\"> </span>\ue61c\ue61b<span class=\"_ _198\"> </span>\ue617<span class=\"_ _154\"> </span>\ue61b\ue618Andere materi\u00eble posten 2022T<span class=\"_ _1\"></span>otaal van de  MILJOEN EURO<span class=\"_ _1e5\"> </span>T<span class=\"_ _2\"></span>oelichtingAanpassingen<span class=\"_ _3a\"> </span>TOT<span class=\"_ _2\"></span>AALte rapporteren segmentenInvesteringsuitgaven - kasstromen<span class=\"_ _1e6\"> </span>\ue61f\ue619/\ue61f\ue61c<span class=\"_ _f2\"> </span>\ue61a\ue61f<span class=\"_ _1de\"> </span>-<span class=\"_ _140\"> </span>\ue61a\ue61aAfschrijvingen<span class=\"_ _1e7\"> </span>\ue61f\ue619/\ue61f\ue61c<span class=\"_ _f2\"> </span>\ue61a\ue616<span class=\"_ _1de\"> </span>-<span class=\"_ _140\"> </span>\ue61a\ue618Afschrijvingen recht-op-gebruik activa (IFRS \ue61d\ue617)<span class=\"_ _b4\"> </span>\ue61f\ue61b<span class=\"_ _86\"> </span>\ue61f\ue61c<span class=\"_ _1de\"> </span>-<span class=\"_ _154\"> </span>\ue61f\ue61cBijzondere waardeverminderingsverliezen<span class=\"_ _150\"> </span>\ue61f\ue619/\ue61f\ue61c/\ue61f\ue61b<span class=\"_ _1de\"> </span>\ue61d\ue61d\ue616<span class=\"_ _1de\"> </span>-<span class=\"_ _1e3\"> </span>\ue61d\ue61d\ue616Andere niet-kaskosten (-opbrengsten)<span class=\"_ _1e8\"> </span>\ue61d\ue616\ue616<span class=\"_ _198\"> </span>\ue618<span class=\"_ _1e3\"> </span>\ue61d\ue616\ue61bKosten van onderzoek en ontwikkeling<span class=\"_ _1e9\"> </span>\ue61b\ue61c<span class=\"_ _198\"> </span>\ue61a<span class=\"_ _1e3\"> </span>\ue61d\ue61e\ue61d6.5 Geogra\ue61fsche informatie voor 2021 en 2022De Groep maak<span class=\"_ _0\"></span>t een onderscheid tussen vier<span class=\"_ _2\"></span> geogra\ue616sche mark<span class=\"_ _0\"></span>ten: Europa,<span class=\"_ _2\"></span> NAFT<span class=\"_ _2\"></span>A, Latijns-<span class=\"_ _2\"></span>Amerika en Azi\u00eb/Oceani\u00eb/<span class=\"ws1\"> </span>Afrika. De Groep is g<span class=\"_ _0\"></span>evestig<span class=\"_ _0\"></span>d in Belgi\u00eb<span class=\"_ _2\"></span>.\ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61fMILJOEN EURO (\ue61d) (\ue61c)Opbrengsten per marktOpbrengsten per marktEuropa<span class=\"_ _1d7\"> </span>\ue617\ue618\ue616\ue617\ue61c\ue61a\ue610\ue610 waarvan Belgi\u00eb<span class=\"_ _1a0\"> </span>\ue61a\ue616<span class=\"_ _1ea\"> </span>\ue61a\ue618NAFT<span class=\"_ _2\"></span>A<span class=\"_ _1eb\"> </span>\ue61a\ue618\ue61e<span class=\"_ _d8\"> </span>\ue616\ue61f\ue618Latijns-Amerika<span class=\"_ _1ec\"> </span>\ue61d\ue61e\ue619<span class=\"_ _d8\"> </span>\ue61d\ue61f\ue61cAzi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _1ed\"> </span>\ue617\ue618\ue61e<span class=\"_ _d8\"> </span>\ue617\ue61f\ue61eTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1ee\"> </span><span class=\"ls1 ws1\">\ue61c.\ue616\ue615\ue61e<span class=\"_ _1c2\"> </span>\ue61c.\ue614\ue618\ue616</span>Alle buitenlandse landenDuitsland<span class=\"_ _176\"> </span>\ue61d\ue61a\ue61f<span class=\"_ _d8\"> </span>\ue61d\ue61f\ue61bFrankrijk<span class=\"_ _1ef\"> </span>\ue618\ue619<span class=\"_ _1ea\"> </span>\ue617\ue61eItali\u00eb<span class=\"_ _1f0\"> </span>\ue617\ue61b<span class=\"_ _1ea\"> </span>\ue619\ue616V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _59\"> </span>\ue619\ue616<span class=\"_ _1ea\"> </span>\ue61b\ue61eV<span class=\"_ _2\"></span>erenigde Staten<span class=\"_ _11d\"> </span>\ue61f\ue619\ue61e<span class=\"_ _d8\"> </span>\ue61a\ue61f\ue61cCanada<span class=\"_ _146\"> </span>\ue616\ue61c<span class=\"_ _1ea\"> </span>\ue617\ue61eBrazili\u00eb<span class=\"_ _146\"> </span>\ue618\ue61e<span class=\"_ _1ea\"> </span>\ue617\ue61eIndia<span class=\"_ _173\"> </span>\ue618\ue616<span class=\"_ _1ea\"> </span>\ue617\ue61eChina\ue610<span class=\"_ _146\"> </span>\ue61a\ue61f\ue61f<span class=\"_ _da\"> </span>\ue61a\ue61e\ue61dJapan<span class=\"_ _1f1\"> </span>\ue618\ue61e<span class=\"_ _1ea\"> </span>\ue616\ue617Overige landen<span class=\"_ _78\"> </span>\ue617\ue61a\ue616<span class=\"_ _d8\"> </span>\ue617\ue616\ue61bGECONSOLIDEERDE OPBRENGSTEN<span class=\"_ _16d\"> </span>\ue61c.\ue616\ue615\ue61e<span class=\"_ _1c2\"> </span>\ue61c.\ue614\ue618\ue616(1) Locatie v<span class=\"_ _0\"></span>an klanten.\ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61fMILJOEN EURO (\ue61d) (\ue61c)V<span class=\"_ _2\"></span>aste ac<span class=\"_ _9\"></span>tivaV<span class=\"_ _0\"></span>aste activaEuropa<span class=\"_ _1f2\"> </span>\ue61f\ue617\ue619<span class=\"_ _d8\"> </span>\ue61f\ue61f\ue61e\ue610\ue610 waarvan Belgi\u00eb<span class=\"_ _1f3\"> </span>\ue61d\ue61c\ue616<span class=\"_ _d8\"> </span>\ue61d\ue61b\ue61dNAFT<span class=\"_ _2\"></span>A<span class=\"_ _1d7\"> </span>\ue61a\ue61e\ue61d<span class=\"_ _d8\"> </span>\ue61f\ue617\ue617Latijns-Amerika<span class=\"_ _1d0\"> </span>\ue61b<span class=\"_ _153\"> </span>\ue618Azi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _1f4\"> </span>\ue618\ue616<span class=\"_ _1ea\"> </span>\ue61f\ue61aTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1f5\"> </span><span class=\"ls1 ws1\">\ue615\ue61d\ue61f<span class=\"_ _d8\"> </span>\ue618\ue61c\ue61d</span>Alle buitenlandse landenDuitsland<span class=\"_ _156\"> </span>\ue61a\ue61a<span class=\"_ _1f6\"> </span>\ue617Belgi\u00eb<span class=\"_ _116\"> </span>\ue61d\ue61c\ue61a<span class=\"_ _d8\"> </span>\ue61d\ue619\ue616V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _121\"> </span>\ue616\ue61d<span class=\"_ _1ea\"> </span>\ue61f\ue61cV<span class=\"_ _2\"></span>erenigde Staten<span class=\"_ _11d\"> </span>\ue61d\ue618\ue61d<span class=\"_ _d8\"> </span>\ue61d\ue61d\ue616Canada<span class=\"_ _1f7\"> </span>\ue61d\ue616\ue61c<span class=\"_ _d8\"> </span>\ue61d\ue618\ue61eBrazili\u00eb<span class=\"_ _1f8\"> </span>\ue617<span class=\"_ _d6\"> </span>\ue61fChina<span class=\"_ _1f9\"> </span>\ue61f\ue61b<span class=\"_ _d6\"> </span>\ue61bHong Kong<span class=\"_ _1fa\"> </span>\ue61d\ue61f<span class=\"_ _d6\"> </span>\ue61bOverige landen<span class=\"_ _1d8\"> </span>\ue61f\ue61c<span class=\"_ _1ea\"> </span>\ue61f\ue61fTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1f5\"> </span><span class=\"ls1 ws1\">\ue615\ue61d\ue61f<span class=\"_ _d8\"> </span>\ue618\ue61c\ue61d</span>(1) Uitgez<span class=\"_ _0\"></span>onderd uitgeste<span class=\"_ _0\"></span>lde belastingsv<span class=\"_ _0\"></span>orderingen en v<span class=\"_ _0\"></span>olgens de locatie v<span class=\"_ _0\"></span>an de activa.\ue685<span class=\"_ _c3\"></span>. AL<span class=\"_ _2\"></span>TERNA<span class=\"_ _2\"></span>TIEVE METHODES OM DE PREST<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>TIE <span class=\"_ _2\"></span>VAN DE<span class=\"_ _0\"></span> ONDERNEMING TE<span class=\"_ _0\"></span> METENHet management v<span class=\"_ _2\"></span>an de Groep presenteert de begrippen \u2018<span class=\"_ _1\"></span>Aangepaste EBIT\u2019<span class=\"_ _0\"></span> en \u2018<span class=\"_ _1\"></span>Aangepaste EBITD<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>\u2019 omdat z<span class=\"_ _0\"></span>e aan de hand van de<span class=\"_ _0\"></span>ze begrippen de presta<span class=\"_ _0\"></span>tie v<span class=\"_ _0\"></span>an de verschillende divisies meet,<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> ze v<span class=\"_ _0\"></span>an mening is dat de<span class=\"_ _0\"></span>ze termen relev<span class=\"_ _2\"></span>ant zijn om de \ue616nanci\u00eble presta<span class=\"_ _0\"></span>tie van de Gr<span class=\"_ _0\"></span>oep haar<span class=\"_ _0\"></span> de te rapporter<span class=\"_ _0\"></span>en segmenten te begrijpen.\u2018<span class=\"_ _1\"></span>Aangepaste EBIT\u2019 is het r<span class=\"_ _0\"></span>esultaat uit bedrijfsactiv<span class=\"_ _0\"></span>iteiten voor<span class=\"_ _0\"></span> aftrek<span class=\"_ _0\"></span> van r<span class=\"_ _0\"></span>eorganisatiek<span class=\"_ _0\"></span>osten en voor<span class=\"_ _2\"></span> aftrek v<span class=\"_ _0\"></span>an niet-recur<span class=\"_ _0\"></span><span class=\"ws1\">-</span>rente kos<span class=\"_ _0\"></span>ten. \u2018<span class=\"_ _c3\"></span>Aangepaste EBITD<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> is het resultaat uit <span class=\"_ _0\"></span>bedrijfsactiviteiten v<span class=\"_ _0\"></span>oor afschrijvin<span class=\"_ _0\"></span>gen en voor<span class=\"_ _2\"></span> aftrek v<span class=\"_ _2\"></span>an reorgani<span class=\"ws1\">-</span>satie- en niet-recurrente k<span class=\"_ _2\"></span>osten.Reorganisatiek<span class=\"_ _2\"></span>osten hebben voornamelijk betr<span class=\"_ _0\"></span>ekking op ontslagverg<span class=\"_ _0\"></span>oedingen aan het personeel.<span class=\"_ _2\"></span> Deze kosten w<span class=\"_ _0\"></span>orden ge<span class=\"ws1\">-</span>presenteerd in <span class=\"_ _2\"></span>\u2018Overige bedrijfskos<span class=\"_ _0\"></span>ten<span class=\"_ _2\"></span>\u2019 (toelichting 9.2).<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>er jaar<span class=\"_ _0\"></span>einde 202<span class=\"_ _0\"></span>2 bedrag<span class=\"_ _0\"></span>en de niet-recurrente res<span class=\"_ _0\"></span>ultaten 160 miljoen Eur<span class=\"_ _0\"></span>o en hebben betrekking op g<span class=\"_ _0\"></span>eboekte bijz<span class=\"_ _0\"></span>ondere wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verliezen op goodwill ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an 70 miljoen Euro (Ra<span class=\"_ _0\"></span>diology Solutions), op imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a ten belope v<span class=\"_ _0\"></span>an 3 miljoen Euro<span class=\"_ _2\"></span>, op materi\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a ten belope v<span class=\"_ _2\"></span>an 26 miljoen Euro en op recht-op-gebr<span class=\"_ _0\"></span>uik activ<span class=\"_ _0\"></span>a ten belope v<span class=\"_ _0\"></span>an 15 miljoen Eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> op geboek<span class=\"_ _0\"></span>te kosten met betr<span class=\"_ _0\"></span>ekking tot str<span class=\"_ _0\"></span>ategische transf<span class=\"_ _0\"></span>ormatieprojecten ten belope v<span class=\"_ _2\"></span>an 36 miljoen Euro (<span class=\"_ _0\"></span>verzelfs<span class=\"_ _0\"></span>tandiging v<span class=\"_ _0\"></span>an de business O\ue618set Solutions en aanpassin<span class=\"_ _0\"></span>g van de or<span class=\"_ _0\"></span>ganisatiestructuur<span class=\"_ _0\"></span> in een slanke<span class=\"_ _2\"></span>, weerbar<span class=\"_ _0\"></span>e op de toekomst g<span class=\"_ _0\"></span>erichte structuur),<span class=\"_ _0\"></span> advocatenk<span class=\"_ _0\"></span>osten ten belope v<span class=\"_ _2\"></span>an 4 miljoen Euro,<span class=\"_ _0\"></span> een \u00e9\u00e9nmalige afw<span class=\"_ _0\"></span>aardering van 1 miljoen E<span class=\"_ _0\"></span>uro op voorr<span class=\"_ _2\"></span>aden, consultancy kosten met betr<span class=\"_ _0\"></span>ekking tot ov<span class=\"_ _0\"></span>ernames en afstotingen ten be<span class=\"_ _0\"></span>lope van 2 mil<span class=\"ws1\">-</span>joen Euro en een nega<span class=\"_ _0\"></span>tieve impact v<span class=\"_ _2\"></span>an 1 miljoen Euro met betrekking tot pensioenen en g<span class=\"_ _0\"></span>elijkaardig<span class=\"_ _0\"></span>e plannen.P<span class=\"_ _0\"></span>er jaar<span class=\"_ _0\"></span>einde 2021 be<span class=\"_ _0\"></span>dragen de niet-r<span class=\"_ _0\"></span>ecurrente resulta<span class=\"_ _0\"></span>ten 13 miljoen Eur<span class=\"_ _0\"></span>o en hebben betrekking op g<span class=\"_ _0\"></span>eboekte k<span class=\"_ _0\"></span>osten met betrekking tot str<span class=\"_ _2\"></span>ategische transformatiepr<span class=\"_ _0\"></span>ojecten ten belope v<span class=\"_ _0\"></span>an 20 miljoen Euro (<span class=\"_ _0\"></span>verze<span class=\"_ _0\"></span>lfstandiging v<span class=\"_ _0\"></span>an de business O\ue618set Solutions en aanpassing <span class=\"_ _0\"></span>van de org<span class=\"_ _0\"></span>anisatiestructuur<span class=\"_ _0\"></span> in een slanke<span class=\"_ _2\"></span>, weerbar<span class=\"_ _0\"></span>e op de toekomst g<span class=\"_ _0\"></span>erichte structuur),<span class=\"_ _0\"></span> advocatenk<span class=\"_ _0\"></span>osten v<span class=\"_ _0\"></span>an 1 miljoen Euro<span class=\"_ _2\"></span>, een \u00e9\u00e9nmalige afw<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van 1 miljoen E<span class=\"_ _0\"></span>uro op voorr<span class=\"_ _2\"></span>aden, een \u00e9\u00e9nmalige af<span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>ardering v<span class=\"_ _2\"></span>an oninbare balansposten v<span class=\"_ _2\"></span>an 1 miljoen Euro,<span class=\"_ _0\"></span> een prov<span class=\"_ _0\"></span>isie voor<span class=\"_ _0\"></span> het verla<span class=\"_ _0\"></span>ten van een g<span class=\"_ _0\"></span>eleasde f<span class=\"_ _0\"></span>aciliteit in de V<span class=\"_ _2\"></span>erenigde Staten v<span class=\"_ _2\"></span>an 1 miljoen Euro,<span class=\"_ _0\"></span> een winst uit de <span class=\"_ _0\"></span>verkoop v<span class=\"_ _2\"></span>an activa ten belope v<span class=\"_ _2\"></span>an 7 miljoen Euro en een positieve impact v<span class=\"_ _2\"></span>an 4 miljoen Euro met betrekking tot pensioenen en g<span class=\"_ _0\"></span>elijkaardig<span class=\"_ _0\"></span>e plannen (zie toelichting 9). De volgende ta<span class=\"_ _0\"></span>bel geeft een ov<span class=\"_ _0\"></span>erzicht v<span class=\"_ _0\"></span>an de prestaties <span class=\"_ _0\"></span>van elk<span class=\"_ _0\"></span> te rapporter<span class=\"_ _0\"></span>en segment:Digital Print &amp; O\ue615set  T<span class=\"_ _1\"></span>e rapporteren segment<span class=\"_ _e3\"> </span>HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _18a\"> </span><span class=\"ws19c\">Radiology Solutions</span>TOT<span class=\"_ _0\"></span>AALChemicalsSolutionsMILJOEN EURO<span class=\"_ _1fb\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _95\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _93\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>\ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61f\ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61f<span class=\"_ _95\"> </span><span class=\"ffb\">\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span></span>\ue61f\ue61e\ue61f\ue61f (*)Resultaat van het segment\ue61d\ue61c<span class=\"_ _bf\"> </span>\ue61d\ue61c<span class=\"_ _bf\"> </span>\ue616\ue61d<span class=\"_ _7f\"> </span>(\ue619\ue61f)\ue618(\ue61d\ue618)(\ue61d\ue617)(\ue61a\ue617)<span class=\"_ _bf\"> </span>\ue616\ue619<span class=\"_ _99\"> </span>(\ue61d\ue61e\ue618)Aangepaste EBIT<span class=\"_ _1ea\"> </span>\ue61f\ue61f<span class=\"_ _bf\"> </span>\ue61f\ue61e<span class=\"_ _bf\"> </span>\ue61a\ue61c<span class=\"_ _bf\"> </span>\ue61f\ue61f<span class=\"_ _189\"> </span>\ue619<span class=\"_ _96\"> </span>(\ue61b)<span class=\"_ _84\"> </span>(\ue617)<span class=\"_ _92\"> </span>\ue61d\ue61c<span class=\"_ _bf\"> </span>\ue617\ue61d<span class=\"_ _bf\"> </span>\ue618\ue61eAangepaste EBITDA<span class=\"_ _1fc\"> </span>\ue61a\ue61e<span class=\"_ _bf\"> </span>\ue61f\ue619<span class=\"_ _bf\"> </span>\ue617\ue61d<span class=\"_ _bf\"> </span>\ue616\ue619<span class=\"_ _29\"> </span>\ue61d\ue61b<span class=\"_ _85\"> </span>\ue61a<span class=\"_ _92\"> </span>\ue61d\ue61f<span class=\"_ _82\"> </span>\ue61a\ue617<span class=\"_ _a6\"> </span>\ue61d\ue61f\ue61f<span class=\"_ _4b\"> </span>\ue61d\ue61d\ue61a(*) Segmentresultaat is het res<span class=\"_ _0\"></span>ultaat uit bedrijfsactiviteiten toeg<span class=\"_ _0\"></span>ewezen aan een te r<span class=\"_ _0\"></span>apporteren segment.Reconciliatie van het segmentresultaat van aangepaste EBIT met het resultaat uit bedrijfsactiviteiten<span class=\"_ _1fd\"> </span><span class=\"ffb fc1\">\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span></span>Aangepaste EBIT van het segment<span class=\"_ _1fe\"> </span>\ue617\ue61d<span class=\"_ _bf\"> </span>\ue618\ue61eAangepaste EBIT niet toegewezen aan een segment voornamelijk met betrekking tot \u2018Corporate Services\u2019<span class=\"_ _1ff\"> </span>(\ue61d\ue61b)<span class=\"_ _7f\"> </span>(\ue61d\ue61b)Aangepaste EBIT<span class=\"_ _5e\"> </span>\ue619\ue61f<span class=\"_ _ee\"> </span>\ue61d\ue61cReorganisatiekosten<span class=\"_ _200\"> </span>(\ue61f\ue61e)<span class=\"_ _7f\"> </span>(\ue61a\ue61f)Niet-recurrente kosten<span class=\"_ _201\"> </span>(\ue61d\ue61a)<span class=\"_ _99\"> </span>(\ue61d\ue617\ue61e)Winst (verlies) uit bedrijfsactiviteiten<span class=\"_ _149\"> </span>\ue617<span class=\"_ _8d\"> </span>(\ue61c\ue615\ue61e)Reconciliatie van aangepaste EBIT met aangepaste EBITDAAangepaste EBIT<span class=\"_ _5e\"> </span>\ue619\ue61f<span class=\"_ _ee\"> </span>\ue61d\ue61cAfschrijvingen op immateri\u00eble activa en materi\u00eble activa<span class=\"_ _1d3\"> </span>\ue61a\ue616<span class=\"_ _ee\"> </span>\ue61a\ue618Afschrijvingen recht-op-gebruik activa<span class=\"_ _65\"> </span>\ue61f\ue61c<span class=\"_ _bf\"> </span>\ue61f\ue61cAangepaste EBITDA<span class=\"_ _1cf\"> </span>\ue61c\ue61e\ue619<span class=\"_ _ee\"> </span>\ue617\ue619Reconciliatie van aangepaste EBITDA toegewezen aan een segment met aangepaste EBITDAAangepaste EBITDA toegewezen aan een segment<span class=\"_ _165\"> </span>\ue61c\ue61f\ue61f<span class=\"_ _4b\"> </span>\ue61c\ue61c\ue61dAangepaste EBITDA uit bedrijfsactiviteiten niet toegewezen aan een segment voornamelijk met betrekking tot 'C<span class=\"_ _0\"></span>orporate Services'<span class=\"_ _14d\"> </span>(\ue61d\ue61b)<span class=\"_ _9b\"> </span>(\ue61d\ue61b)Aangepaste EBITDA<span class=\"_ _1cf\"> </span>\ue61c\ue61e\ue619<span class=\"_ _ee\"> </span>\ue617\ue619\ue605. OPBRENGSTENMILJOEN EURO<span class=\"_ _a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Opbrengsten uit contracten met klanten<span class=\"_ _202\"> </span>\ue61d.\ue619\ue61e\ue61b<span class=\"_ _39\"> </span>\ue61d.\ue61c\ue61e\ue617Opbrengsten uit andere bronnen: kasstroomafdekkingen<span class=\"_ _1b3\"> </span>\ue61d<span class=\"_ _151\"> </span>(\ue618)Opbrengsten uit andere bronnen: leasingactiviteiten<span class=\"_ _17f\"> </span>\ue618\ue61e<span class=\"_ _ac\"> </span>\ue618\ue617TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _66\"> </span><span class=\"ls1 ws1\">\ue61c.\ue616\ue615\ue61e<span class=\"_ _39\"> </span>\ue61c.\ue614\ue618\ue616</span>De divisies HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> en Digital Print &amp; Chemicals boek<span class=\"_ _0\"></span>ten gedurende 20<span class=\"_ _2\"></span>22 een omzetgroei, ex<span class=\"_ _0\"></span>clusief wisselk<span class=\"_ _0\"></span>oersef<span class=\"ws1\">-</span>fecten. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ooral door prijs<span class=\"_ _2\"></span>verhogingen bleef de omzet v<span class=\"_ _0\"></span>an O\ue618set Solutions stabiel.<span class=\"_ _0\"></span> In Radiology Solutions wer<span class=\"_ _0\"></span>den de medi<span class=\"ws1\">-</span>sche \ue616lmactiviteiten sterk<span class=\"_ _0\"></span> be\u00efnvloed door<span class=\"_ _2\"></span> de COVID-lockdowns in Chin<span class=\"_ _0\"></span>a. Door het toeg<span class=\"_ _0\"></span>enomen momentum in de tweede jaarhe<span class=\"_ _0\"></span>lft groeide de omzet <span class=\"_ _0\"></span>van He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _2\"></span> in Noord-Amerika en E<span class=\"_ _0\"></span>uro<span class=\"ws1\">-</span>pa tegeno<span class=\"_ _0\"></span>ver het <span class=\"_ _0\"></span>voorgaande j<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. De groei wer<span class=\"_ _0\"></span>d aange<span class=\"_ _0\"></span>dreven door<span class=\"_ _0\"></span> de omzeterk<span class=\"_ _0\"></span>enning in het kader <span class=\"_ _0\"></span>van een aantal be<span class=\"_ _0\"></span>lang<span class=\"ws1\">-</span>rijke contr<span class=\"_ _0\"></span>acten, ev<span class=\"_ _0\"></span>enals door de s<span class=\"_ _0\"></span>tabilisatie v<span class=\"_ _0\"></span>an de recurrente omz<span class=\"_ _0\"></span>et. V<span class=\"_ _2\"></span>oor de divisie Radiology Solutions <span class=\"_ _0\"></span>wordt er<span class=\"_ _2\"></span> stabiliteit verwacht,<span class=\"_ _0\"></span> met een voortdurende dr<span class=\"_ _0\"></span>uk op de marges <span class=\"_ _0\"></span>van medische \ue616lm. De v<span class=\"_ _0\"></span>ooruitgang voor<span class=\"_ _2\"></span> Direct Radiograph<span class=\"_ _0\"></span>y<span class=\"_ _2\"></span>, die in de twee<span class=\"_ _0\"></span>de helft v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2 werd g<span class=\"_ _0\"></span>eboekt,<span class=\"_ _2\"></span> zal zich naar verw<span class=\"_ _0\"></span>achting doorzetten.<span class=\"_ _0\"></span> De marktge<span class=\"_ _0\"></span>dreven omz<span class=\"_ _0\"></span>etdaling voor<span class=\"_ _2\"></span> Computed Radiography<span class=\"_ _0\"></span> wer<span class=\"_ _0\"></span>d nog versterk<span class=\"_ _0\"></span>t door de huidig<span class=\"_ _0\"></span>e geopolitieke situatie en door<span class=\"_ _0\"></span> componententekorten.<span class=\"_ _0\"></span> Agfa blijf<span class=\"_ _0\"></span>t de CR-business beheren met het oog op het be<span class=\"_ _0\"></span>houden van g<span class=\"_ _0\"></span>ezonde winstmarg<span class=\"_ _0\"></span>es. V<span class=\"_ _2\"></span>olgend op een a<span class=\"_ _0\"></span>antal mindere k<span class=\"_ _0\"></span>wartalen,<span class=\"_ _0\"></span> begon de omzet <span class=\"_ _0\"></span>van Dir<span class=\"_ _0\"></span>ect Radiograph<span class=\"_ _2\"></span>y terug aan te trekken in de tweede ja<span class=\"_ _0\"></span>arhelft. Een s<span class=\"_ _0\"></span>terke omzetgr<span class=\"_ _0\"></span>oei wer<span class=\"_ _0\"></span>d genoteerd in <span class=\"_ _0\"></span>ASP<span class=\"_ _2\"></span>AC en LA<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>AM. In een aantal landen in die regio<span class=\"_ _2\"></span>'s <span class=\"_ _0\"></span>werden primeurs gere<span class=\"_ _0\"></span>aliseerd met v<span class=\"_ _0\"></span>erschillende systemen,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aaronder<span class=\"_ _0\"></span> high-end modaliteiten en de recent g<span class=\"_ _0\"></span>e\u00efntroduceerde <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ALO<span class=\"ws1\">-</span>R<span class=\"_ _0\"></span>Y<span class=\"_ _2\"></span>-r\u00f6ntg<span class=\"_ _0\"></span>enkamer<span class=\"_ _2\"></span>. Onlangs zag de DR-mark<span class=\"_ _0\"></span>t de intrede v<span class=\"_ _2\"></span>an verscheidene nieuwe concurrenten met g<span class=\"_ _0\"></span>oedkope oplossing<span class=\"_ _0\"></span>en.Op het vlak <span class=\"_ _0\"></span>van digitaal dr<span class=\"_ _0\"></span>ukken,<span class=\"_ _0\"></span> groeide de omzet v<span class=\"_ _2\"></span>an de sign &amp; display business sterk. De ink<span class=\"_ _2\"></span>tproductlijnen voor sign &amp; display<span class=\"_ _0\"></span>-toepassingen pr<span class=\"_ _0\"></span>esteerden het he<span class=\"_ _0\"></span>le jaar door<span class=\"_ _2\"></span> sterk. Ondanks industriebr<span class=\"_ _0\"></span>ede logistiek<span class=\"_ _0\"></span>e uitdagingen v<span class=\"_ _0\"></span>oor de high end appar<span class=\"_ _0\"></span>atuur<span class=\"_ _2\"></span>, boekten de activ<span class=\"_ _0\"></span>iteiten op het vlak <span class=\"_ _0\"></span>van app<span class=\"_ _0\"></span>aratuur<span class=\"_ _2\"></span> voor grootf<span class=\"_ _0\"></span>ormaatdruk een s<span class=\"_ _0\"></span>tevige omzetgr<span class=\"_ _0\"></span>oei. Op het gebied v<span class=\"_ _2\"></span>an industri\u00eble inkjet, wer<span class=\"_ _2\"></span>den de decordrukactiviteiten be\u00efnv<span class=\"_ _0\"></span>loed door de v<span class=\"_ _0\"></span>erzw<span class=\"_ _0\"></span>akkende conjunctuur<span class=\"_ _2\"></span>, aang<span class=\"_ _0\"></span>ezien klanten hun inv<span class=\"_ _0\"></span>esteringen in hun digitalisatiepr<span class=\"_ _0\"></span>oces uitstellen. De <span class=\"_ _0\"></span>volumes v<span class=\"_ _0\"></span>an de OEM-inkten ging<span class=\"_ _0\"></span>en achteruit door<span class=\"_ _0\"></span> de lockdow<span class=\"_ _0\"></span>ns in China, de onstabie<span class=\"_ _0\"></span>le geopolitiek<span class=\"_ _0\"></span>e situatie en de zw<span class=\"_ _0\"></span>akke conjunctuur<span class=\"_ _2\"></span>.Met name door toe<span class=\"_ _0\"></span>doen van door<span class=\"_ _0\"></span>gevoer<span class=\"_ _0\"></span>de prijsstijgingen bleef de omz<span class=\"_ _0\"></span>et van de div<span class=\"_ _0\"></span>isie O\ue618set Solutions stabiel.<span class=\"_ _0\"></span> De divisie bleef zich richten op regio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met een hoge toegevoeg<span class=\"_ _2\"></span>de waarde en zich concentr<span class=\"_ _0\"></span>eren op marg<span class=\"_ _0\"></span>es eerder<span class=\"_ _0\"></span> dan op volumes.<span class=\"_ _2\"></span> Ondanks de lag<span class=\"_ _0\"></span>ere volumes leidde de succes<span class=\"_ _2\"></span>volle implementatie van prijs<span class=\"_ _0\"></span>verhogingen om een ant<span class=\"_ _0\"></span>woord te bie<span class=\"_ _0\"></span>den aan de kostenin\ue617atie (<span class=\"_ _0\"></span>onder meer<span class=\"_ _2\"></span> van de grondsto\ue618en,<span class=\"_ _2\"></span> verpakking en vr<span class=\"_ _0\"></span>acht) tot omzetgr<span class=\"_ _0\"></span>oei. 8.<span class=\"_ _2\"></span>1 Aard van de goederen en dienstenDe Groep gener<span class=\"_ _0\"></span>eert opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an goederen, uit dienstv<span class=\"_ _0\"></span>erlening en uit de verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an contracten <span class=\"_ _0\"></span>waarin meerdere g<span class=\"_ _0\"></span>oederen en/<span class=\"_ _2\"></span>of diensten samen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eboden aan de koper<span class=\"_ _2\"></span>. Opbr<span class=\"_ _0\"></span>engsten uit andere br<span class=\"_ _0\"></span>onnen omv<span class=\"_ _0\"></span>atten huuropbrengs<span class=\"_ _0\"></span>ten van eig<span class=\"_ _0\"></span>en materiaal en g<span class=\"_ _0\"></span>eleased m<span class=\"_ _0\"></span>ateriaal onder<span class=\"_ _0\"></span> \ue616nanci\u00eble lease o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten alsook beperk<span class=\"_ _0\"></span>te bedra<span class=\"ws1\">-</span>gen met betrekkin<span class=\"_ _0\"></span>g tot kasstroomaf<span class=\"_ _0\"></span>dekkingen.<span class=\"_ _0\"></span> Opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an goederen omv<span class=\"_ _2\"></span>at de verkoop v<span class=\"_ _2\"></span>an verbruiksgoeder<span class=\"_ _0\"></span>en, chemicali\u00ebn,<span class=\"_ _0\"></span> wisselstukk<span class=\"_ _2\"></span>en, machi<span class=\"ws1\">-</span>nes en softw<span class=\"_ _0\"></span>arelicenties.<span class=\"_ _0\"></span> Opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an goederen wor<span class=\"_ _0\"></span>den erkend op het moment dat de contr<span class=\"_ _0\"></span>ole v<span class=\"_ _0\"></span>an de goederen o<span class=\"_ _0\"></span>vergaa<span class=\"_ _0\"></span>t op de klant en w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> geen onzekerheid bestaa<span class=\"_ _0\"></span>t omtrent de inning v<span class=\"_ _2\"></span>an de verkoopprijs. In de bepaling of de inning v<span class=\"_ _2\"></span>an de verkoopprijs al dan niet w<span class=\"_ _2\"></span>aarschijnlijk is, houdt de Groep re<span class=\"_ _0\"></span>kening met de kre<span class=\"_ _0\"></span>dietw<span class=\"_ _0\"></span>aardigheid van de kl<span class=\"_ _0\"></span>ant en diens intentie tot betalen van de <span class=\"_ _0\"></span>verkoopprijs op <span class=\"_ _0\"></span>vervaldag<span class=\"_ _2\"></span>.Opbrengsten uit dienst<span class=\"_ _0\"></span>verlening omv<span class=\"_ _2\"></span>at dienstverlening in v<span class=\"_ _0\"></span>erband met de installatie v<span class=\"_ _2\"></span>an softwar<span class=\"_ _0\"></span>e applicaties en machi<span class=\"ws1\">-</span>nes, onderhoud en bijk<span class=\"_ _0\"></span>omende post-contract diens<span class=\"_ _0\"></span>tverlening<span class=\"_ _0\"></span>. In ov<span class=\"_ _0\"></span>ereenstemming met de huidig<span class=\"_ _0\"></span>e IFRS 15 w<span class=\"_ _0\"></span>orden de opbrengsten uit dienst<span class=\"_ _0\"></span>verlening erkend o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de looptijd v<span class=\"_ _0\"></span>an het contract aan<span class=\"_ _0\"></span>gezien de klant g<span class=\"_ _0\"></span>elijktijdig de v<span class=\"_ _0\"></span>oordelen v<span class=\"_ _2\"></span>an deze dienst<span class=\"_ _0\"></span>verlening ontv<span class=\"_ _2\"></span>angt en consumeert. In de gev<span class=\"_ _0\"></span>allen w<span class=\"_ _0\"></span>aarbij de Groep meer<span class=\"_ _0\"></span>dere diensten gelijk<span class=\"_ _2\"></span>tijdig aanbiedt, zullen de opbrengsten o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de verschillende diensten v<span class=\"_ _0\"></span>erdeeld w<span class=\"_ _0\"></span>orden g<span class=\"_ _0\"></span>ebaseerd op de <span class=\"_ _0\"></span>verkoopprijs die v<span class=\"_ _2\"></span>an toepassing is wanneer<span class=\"_ _2\"></span> deze diensten apart v<span class=\"_ _0\"></span>erkocht wor<span class=\"_ _2\"></span>den.De Groep sluit tevens o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten af w<span class=\"_ _0\"></span>aarin meerdere g<span class=\"_ _0\"></span>oederen en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den aan de koper<span class=\"_ _0\"></span> (\u2018<span class=\"_ _0\"></span>multiple-element arran<span class=\"_ _0\"></span>gements<span class=\"_ _0\"></span>\u2019). Dez<span class=\"_ _0\"></span>e over<span class=\"_ _0\"></span>eenkomsten om<span class=\"_ _0\"></span>vatten de <span class=\"_ _0\"></span>verkoop v<span class=\"_ _2\"></span>an softwar<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> licenties, har<span class=\"_ _2\"></span>dware<span class=\"_ _0\"></span>, installatiediensten,<span class=\"_ _2\"></span> onderhoud en dienstverlening na verk<span class=\"_ _0\"></span>oop.<span class=\"_ _0\"></span> Overeenk<span class=\"_ _0\"></span>omstig de IFRS 15 stand<span class=\"_ _0\"></span>aard heeft de Gr<span class=\"_ _0\"></span>oep onder<span class=\"ls1 ws1\">-</span>zocht of de verschillende g<span class=\"_ _0\"></span>oederen en/<span class=\"_ _2\"></span>of diensten aang<span class=\"_ _0\"></span>eboden in deze o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten, k<span class=\"_ _2\"></span>wali\ue616ceren als aparte pr<span class=\"_ _0\"></span>estatiever<span class=\"_ _2\"></span><span class=\"ls1 ws1\">-</span>plichtingen op basis <span class=\"_ _0\"></span>van de criteria <span class=\"_ _0\"></span>van identi\ue616ceerb<span class=\"_ _0\"></span>aarheid en op basis v<span class=\"_ _2\"></span>an het feit of de goederen en/<span class=\"_ _2\"></span>of diensten w<span class=\"_ _0\"></span>aarde cre\u00ebren v<span class=\"_ _0\"></span>oor de k<span class=\"_ _0\"></span>oper op zich of met diensten en/<span class=\"_ _2\"></span>of goe<span class=\"_ _0\"></span>deren die vrij v<span class=\"_ _0\"></span>erkrijgbaar<span class=\"_ _0\"></span> zijn op de markt.<span class=\"_ _0\"></span> De Groep heeft g<span class=\"_ _0\"></span>eoor<span class=\"ls1 ws1\">-</span>deeld dat dez<span class=\"_ _0\"></span>e criteria volda<span class=\"_ _0\"></span>an zijn voor<span class=\"_ _0\"></span> over<span class=\"_ _0\"></span>eenkomsten w<span class=\"_ _2\"></span>aarin meerdere goeder<span class=\"_ _0\"></span>en en/<span class=\"_ _2\"></span>of diensten samen aangeboden <span class=\"_ _0\"></span>wor<span class=\"ls1 ws1\">-</span>den en die geen softw<span class=\"_ _2\"></span>areproducten beva<span class=\"_ _0\"></span>tten die signi\ue616cante aanpassing<span class=\"_ _0\"></span>en en programm<span class=\"_ _0\"></span>atie op maat v<span class=\"_ _2\"></span>an de koper v<span class=\"_ _0\"></span>ereisen.De toepassing v<span class=\"_ _2\"></span>an deze boekhoudk<span class=\"_ _0\"></span>undige rege<span class=\"_ _0\"></span>l inzake opbrengs<span class=\"_ _0\"></span>tenerkenning v<span class=\"_ _2\"></span>an overeenkoms<span class=\"_ _0\"></span>ten w<span class=\"_ _0\"></span>aarin meerdere g<span class=\"_ _0\"></span>oe<span class=\"ws1\">-</span>deren en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den, ver<span class=\"_ _0\"></span>eist een zek<span class=\"_ _0\"></span>ere oor<span class=\"_ _0\"></span>deelsvormin<span class=\"_ _0\"></span>g door het man<span class=\"_ _0\"></span>agement inzake de allocatie v<span class=\"_ _0\"></span>an de totale verk<span class=\"_ _0\"></span>oopprijs naar<span class=\"_ _0\"></span> de verschillende presta<span class=\"_ _0\"></span>tieverplichtingen,<span class=\"_ _0\"></span> inclusief gegev<span class=\"_ _0\"></span>en kortingen.<span class=\"_ _2\"></span> Wijzigingen aan prestatiev<span class=\"_ _0\"></span>erplichtingen en de respectiev<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aarden toeg<span class=\"_ _0\"></span>ewezen a<span class=\"_ _0\"></span>an de individuele pres<span class=\"_ _0\"></span>tatieverplichtingen k<span class=\"_ _2\"></span>unnen een materi\u00eble impa<span class=\"_ _0\"></span>ct hebben op de w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de bedragen in omzet erk<span class=\"_ _2\"></span>end en de nog te erkennen bedragen.Binnen het segment Agfa He<span class=\"_ _2\"></span>althCare IT en het segment Radiology Solutions <span class=\"_ _0\"></span>vereist het mer<span class=\"_ _0\"></span>endeel v<span class=\"_ _0\"></span>an de over<span class=\"_ _0\"></span>een-<span class=\"ws1\"> </span>komsten,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarin meerder<span class=\"_ _0\"></span>e goederen en/<span class=\"_ _2\"></span>of diensten samen aan<span class=\"_ _0\"></span>geboden w<span class=\"_ _0\"></span>orden, g<span class=\"_ _0\"></span>een signi\ue616cante aanpassin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an het softw<span class=\"_ _0\"></span>aregedee<span class=\"_ _0\"></span>lte en geen progr<span class=\"_ _0\"></span>ammatie op maa<span class=\"_ _0\"></span>t van de k<span class=\"_ _2\"></span>oper.<span class=\"_ _2\"></span> Bij de verkoop v<span class=\"_ _0\"></span>an machines die aanzienlijk<span class=\"_ _0\"></span>e installatie vereisen binnen het segment O\ue618set Solutions en Digital Print &amp; Chemicals <span class=\"_ _0\"></span>worden de opbr<span class=\"_ _0\"></span>engsten geboe<span class=\"_ _0\"></span>kt nada<span class=\"_ _0\"></span>t de installatie in ov<span class=\"_ _0\"></span>ereenstemming met alle contr<span class=\"_ _2\"></span>actuele bepalingen is voltooid en de m<span class=\"_ _0\"></span>achine gebruik<span class=\"_ _0\"></span>sklaar<span class=\"_ _0\"></span> is voor<span class=\"_ _0\"></span> de koper<span class=\"_ _2\"></span>. Overeenk<span class=\"_ _0\"></span>omstig de IFRS 15 stand<span class=\"_ _0\"></span>aard heeft de Gr<span class=\"_ _0\"></span>oep geoordee<span class=\"_ _0\"></span>ld dat de machine en installa<span class=\"_ _0\"></span>tiediensten zeer<span class=\"_ _0\"></span> nauw <span class=\"_ _0\"></span>verbon<span class=\"ws1\">-</span>den zijn en behandeld zullen w<span class=\"_ _0\"></span>orden als \u00e9\u00e9n pres<span class=\"_ _0\"></span>tatieverplichting<span class=\"_ _0\"></span>, die in opbren<span class=\"_ _0\"></span>gsten geboek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>den op het moment v<span class=\"_ _0\"></span>an succesv<span class=\"_ _0\"></span>olle installatie bij de koper<span class=\"_ _2\"></span>.In het bedrijfssegment HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> heeft de Groep stand<span class=\"_ _0\"></span>aardbetalingstermijnen die <span class=\"_ _0\"></span>verschillen per g<span class=\"_ _0\"></span>eogra\ue616sche r<span class=\"_ _0\"></span>egio op basis v<span class=\"_ _2\"></span>an lokaal gehanteerde pr<span class=\"_ _0\"></span>aktijk<span class=\"_ _0\"></span>en. Betalingstermijnen <span class=\"_ _0\"></span>worden z<span class=\"_ _0\"></span>o kort moge<span class=\"_ _0\"></span>lijk gehouden.<span class=\"_ _0\"></span> In Europ<span class=\"_ _0\"></span>a, Latijns-<span class=\"_ _0\"></span>Ameri<span class=\"ws1\">-</span>ka, N<span class=\"_ _0\"></span>AFT<span class=\"_ _2\"></span>A en <span class=\"_ _0\"></span>Azi\u00eb/Pa<span class=\"_ _0\"></span>ci\ue616c bedrag<span class=\"_ _0\"></span>en de betalingstermijnen doorgaans 30 d<span class=\"_ _0\"></span>agen na factuur<span class=\"_ _2\"></span>datum, behalve in Z<span class=\"_ _0\"></span>uid-Europa wa<span class=\"_ _0\"></span>ar ze tus<span class=\"_ _0\"></span>sen 60-90 dagen na f<span class=\"_ _0\"></span>actuurdatum be<span class=\"_ _0\"></span>dragen.In de andere divisies v<span class=\"_ _2\"></span>an de Groep worden de betalin<span class=\"_ _0\"></span>gstermijnen eveneens bepaald op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an bedrijfs- en geogr<span class=\"_ _0\"></span>a\ue616sche vereisten.<span class=\"_ _2\"></span> Afwijkingen v<span class=\"_ _0\"></span>an de richtlijnen dienen steeds nage<span class=\"_ _0\"></span>kek<span class=\"_ _0\"></span>en en goedge<span class=\"_ _0\"></span>keur<span class=\"_ _0\"></span>d te worden door<span class=\"_ _2\"></span> de kredietcomit\u00e9s op basis v<span class=\"_ _2\"></span>an diverse criteria.Contra<span class=\"_ _0\"></span>ctuele activ<span class=\"_ _0\"></span>a verbonden aan contr<span class=\"_ _2\"></span>acten met klanten bedragen in het segment He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _2\"></span> 85 miljoen euro (2021: 66 miljoen euro),<span class=\"_ _0\"></span> in het segment Radiology Solutions 7 miljoen euro (20<span class=\"_ _0\"></span>21: 9 miljoen euro) en in het segment Digital Print &amp; Chemicals 3 miljoen euro (20<span class=\"_ _0\"></span>21: 0 miljoen euro).<span class=\"_ _0\"></span> In het segment O\ue618set Solutions zijn er z<span class=\"_ _0\"></span>eer beperk<span class=\"_ _0\"></span>te contractue<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a verbonden aan contr<span class=\"_ _0\"></span>acten met klanten per<span class=\"_ _0\"></span> 31 december 20<span class=\"_ _2\"></span>22 en per 31 december 20<span class=\"_ _0\"></span>21. Contr<span class=\"_ _2\"></span>actuele verplichtingen verbonden aan contr<span class=\"_ _0\"></span>acten met klanten bedr<span class=\"_ _0\"></span>agen 56 miljoen binnen het segment He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _2\"></span> (2021: 58 miljoen euro),<span class=\"_ _0\"></span> 26 miljoen binnen het segment Radiology Solutions (2021: 2<span class=\"_ _2\"></span>7 miljoen euro), 16 miljoen binnen het segment Digital P<span class=\"_ _0\"></span>rint &amp; Chemicals (2021: 11 miljoen eur<span class=\"_ _0\"></span>o) en 12 miljoen euro binnen het segment O\ue618set Solutions (20<span class=\"_ _0\"></span>21: 16 miljoen euro<span class=\"_ _0\"></span>). 8.2 Uitsplitsing van opbrengsten uit contracten met klantenDe uitsplitsing v<span class=\"_ _0\"></span>an opbrengsten uit contr<span class=\"_ _2\"></span>acten met klanten volgens r<span class=\"_ _0\"></span>apporterende entiteit op 31 december<span class=\"_ _0\"></span> 2022 en op 31 december 20<span class=\"_ _2\"></span>21 zoals vereist door<span class=\"_ _2\"></span> IFRS 15 wordt als v<span class=\"_ _0\"></span>olgt voorg<span class=\"_ _0\"></span>esteld:\ue61f\ue61e\ue61f\ue61fMILJOEN EURORadiology Digital Print  O\ue615set  HealthCare ITTOT<span class=\"_ _0\"></span>AALSolutions&amp; ChemicalsSolutionsGeogra\ue613sche regioEuropa<span class=\"_ _203\"> </span>\ue619\ue61d<span class=\"_ _130\"> </span>\ue61d\ue61f\ue61e<span class=\"_ _40\"> </span>\ue61d\ue618\ue617<span class=\"_ _130\"> </span>\ue61a\ue61a\ue617<span class=\"_ _204\"> </span>\ue617\ue61c\ue61aNAFT<span class=\"_ _2\"></span>A<span class=\"_ _205\"> </span>\ue61d\ue61a\ue61b<span class=\"_ _e4\"> </span>\ue618\ue61c<span class=\"_ _130\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _204\"> </span>\ue61d\ue61f\ue61c<span class=\"_ _204\"> </span>\ue616\ue61f\ue618Latijns-Amerika<span class=\"_ _41\"> </span>\ue61d\ue61d<span class=\"_ _e4\"> </span>\ue618\ue616<span class=\"_ _12c\"> </span>\ue61b<span class=\"_ _e4\"> </span>\ue618\ue616<span class=\"_ _130\"> </span>\ue61d\ue61f\ue61cAzi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _206\"> </span>\ue61f\ue61a<span class=\"_ _130\"> </span>\ue61f\ue61a\ue61d<span class=\"_ _204\"> </span>\ue61d\ue61e\ue617<span class=\"_ _204\"> </span>\ue61f\ue617\ue61d<span class=\"_ _204\"> </span>\ue617\ue61f\ue61eT<span class=\"_ _2\"></span>otale opbrengsten per geogra\ue61fsche regio  \ue61f\ue619\ue619<span class=\"_ _130\"> </span>\ue619\ue615\ue61f<span class=\"_ _204\"> </span>\ue61d\ue616\ue61f<span class=\"_ _204\"> </span>\ue616\ue616\ue617<span class=\"_ _bc\"> </span>\ue61c.\ue614\ue618\ue616(destinatie principe)Opbrengsten naar aard\ue612Opbrengsten uit de verkoop van goederen\ue610<span class=\"_ _186\"> </span>\ue619\ue618<span class=\"_ _130\"> </span>\ue61a\ue617\ue616<span class=\"_ _204\"> </span>\ue61a\ue61a\ue61e<span class=\"_ _204\"> </span>\ue619\ue61a\ue61b<span class=\"_ _bc\"> </span>\ue61d.\ue618\ue61e\ue61cOpbrengsten uit de verkoop van diensten<span class=\"_ _c1\"> </span>\ue61d\ue617\ue61b<span class=\"_ _e4\"> </span>\ue61b\ue61c<span class=\"_ _e4\"> </span>\ue616\ue61f<span class=\"_ _14b\"> </span>\ue616\ue61e<span class=\"_ _204\"> </span>\ue61a\ue616\ue61bTijdstip van opbrengstenerkenningOpbrengsten erkend op een speci\ue614ek punt in de tijd<span class=\"_ _db\"> </span>\ue619\ue618<span class=\"_ _130\"> </span>\ue61a\ue617\ue616<span class=\"_ _204\"> </span>\ue61a\ue61a\ue61d<span class=\"_ _204\"> </span>\ue619\ue61a\ue61b<span class=\"_ _bc\"> </span>\ue61d.\ue618\ue61e\ue61bOpbrengsten erkend volgens verloop van tijd<span class=\"_ _207\"> </span>\ue61d\ue617\ue61b<span class=\"_ _e4\"> </span>\ue61b\ue61c<span class=\"_ _14b\"> </span>\ue616\ue61f<span class=\"_ _e4\"> </span>\ue616\ue61e<span class=\"_ _204\"> </span>\ue61a\ue616\ue61b\ue61f\ue61e\ue61f\ue61dMILJOEN EURORadiology Digital Print  O\ue615set  HealthCare ITTOT<span class=\"_ _0\"></span>AALSolutions&amp; ChemicalsSolutionsGeogra\ue613sche regioEuropa<span class=\"_ _203\"> </span>\ue619\ue61e<span class=\"_ _130\"> </span>\ue61d\ue61f\ue61e<span class=\"_ _204\"> </span>\ue61d\ue616\ue618<span class=\"_ _204\"> </span>\ue61a\ue61d\ue61c<span class=\"_ _204\"> </span>\ue617\ue618\ue616NAFT<span class=\"_ _2\"></span>A<span class=\"_ _205\"> </span>\ue61d\ue61d\ue61b<span class=\"_ _e4\"> </span>\ue618\ue618<span class=\"_ _14b\"> </span>\ue619\ue61f<span class=\"_ _204\"> </span>\ue61d\ue61e\ue61a<span class=\"_ _204\"> </span>\ue61a\ue618\ue61eLatijns-Amerika<span class=\"_ _208\"> </span>\ue61b<span class=\"_ _e4\"> </span>\ue616\ue617<span class=\"_ _be\"> </span>\ue61c<span class=\"_ _e4\"> </span>\ue616\ue616<span class=\"_ _204\"> </span>\ue61d\ue61e\ue619Azi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _206\"> </span>\ue61f\ue61d<span class=\"_ _130\"> </span>\ue61f\ue616\ue61f<span class=\"_ _204\"> </span>\ue61d\ue61e\ue616<span class=\"_ _204\"> </span>\ue61f\ue61c\ue61a<span class=\"_ _204\"> </span>\ue617\ue618\ue61eT<span class=\"_ _2\"></span>otale opbrengsten per geogra\ue61fsche regio  \ue61f\ue61c\ue617<span class=\"_ _130\"> </span>\ue619\ue615\ue619<span class=\"_ _204\"> </span>\ue61d\ue61d\ue61e<span class=\"_ _204\"> </span>\ue616\ue619\ue614<span class=\"_ _bc\"> </span>\ue61c.\ue616\ue615\ue61e(destinatie principe)Opbrengsten naar aard\ue612Opbrengsten uit de verkoop van goederen\ue610<span class=\"_ _186\"> </span>\ue617\ue61f<span class=\"_ _130\"> </span>\ue61a\ue619\ue61e<span class=\"_ _204\"> </span>\ue61a\ue61e\ue61d<span class=\"_ _204\"> </span>\ue619\ue61e\ue616<span class=\"_ _bc\"> </span>\ue61d.\ue616\ue61a\ue61cOpbrengsten uit de verkoop van diensten<span class=\"_ _c1\"> </span>\ue61d\ue618\ue619<span class=\"_ _e4\"> </span>\ue61b\ue61a<span class=\"_ _e4\"> </span>\ue61f\ue61c<span class=\"_ _14b\"> </span>\ue616\ue61a<span class=\"_ _204\"> </span>\ue61a\ue61f\ue61fTijdstip van opbrengstenerkenningOpbrengsten erkend op een speci\ue614ek punt in de tijd<span class=\"_ _db\"> </span>\ue617\ue61f<span class=\"_ _130\"> </span>\ue61a\ue619\ue61f<span class=\"_ _204\"> </span>\ue61a\ue61e\ue61f<span class=\"_ _204\"> </span>\ue619\ue61e\ue619<span class=\"_ _bc\"> </span>\ue61d.\ue616\ue616\ue61aOpbrengsten erkend volgens verloop van tijd<span class=\"_ _207\"> </span>\ue61d\ue618\ue619<span class=\"_ _e4\"> </span>\ue61b\ue61f<span class=\"_ _14b\"> </span>\ue61f\ue619<span class=\"_ _e4\"> </span>\ue616\ue61d<span class=\"_ _204\"> </span>\ue61a\ue61d\ue619T<span class=\"_ _2\"></span>ransactieprijz<span class=\"_ _0\"></span>en met betrekking tot pres<span class=\"_ _0\"></span>tatieverplichtingen die nog dienen n<span class=\"_ _0\"></span>agek<span class=\"_ _0\"></span>omen te worden,<span class=\"_ _2\"></span> worden niet toegelicht daar<span class=\"_ _0\"></span> het gaat ov<span class=\"_ _0\"></span>er contr<span class=\"_ _0\"></span>acten die in het algemeen een looptijd hebben <span class=\"_ _0\"></span>van minder<span class=\"_ _2\"></span> dan \u00e9\u00e9n jaar<span class=\"_ _2\"></span>.8.3 Handelsvorderingen en activa en verplichtingen verbonden aan contracten met klantenDe Groep heeft de v<span class=\"_ _0\"></span>olgende handels<span class=\"_ _0\"></span>vorderin<span class=\"_ _0\"></span>gen en activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _0\"></span>acten met klanten:MILJOEN EURO<span class=\"_ _209\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Handelsvorderingen<span class=\"_ _20a\"> </span>\ue61d\ue61c\ue617<span class=\"_ _143\"> </span>\ue61d\ue61e\ue61eContractuele activa verbonden aan contracten met klantenActiva erkend voor nog te maken kosten voor contracten met klanten<span class=\"_ _197\"> </span>\ue61d\ue617<span class=\"_ _ac\"> </span>\ue61f\ue618Op te maken facturen<span class=\"_ _20a\"> </span>\ue617\ue61e<span class=\"_ _20b\"> </span>\ue619\ue61eContractuele verplichtingen verbonden aan contracten met klantenT<span class=\"_ _2\"></span>ussentijdse vooruitfacturaties - uitgestelde opbrengsten<span class=\"_ _119\"> </span>\ue61c\ue616<span class=\"_ _20b\"> </span>\ue61c\ue61dOntvangen vooruitbetalingen<span class=\"_ _11c\"> </span>\ue61d\ue61b<span class=\"_ _ac\"> </span>\ue61d\ue61cV<span class=\"_ _2\"></span>erwachte volumekortingen en andere kortingen<span class=\"_ _1d2\"> </span>\ue61b<span class=\"_ _20b\"> </span>\ue61d\ue61dOp 31 december 20<span class=\"_ _2\"></span>22 bedroegen de activ<span class=\"_ _0\"></span>a verbonden aan contr<span class=\"_ _2\"></span>acten met klanten 94 miljoen euro (2021: 76 miljoen eur<span class=\"_ _0\"></span>o). Deze hebben <span class=\"_ _0\"></span>voornamelijk betr<span class=\"_ _0\"></span>ekking op het recht d<span class=\"_ _0\"></span>at de Groep heeft v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erleende diensten en reeds g<span class=\"_ _0\"></span>elever<span class=\"_ _0\"></span>de goederen wa<span class=\"_ _0\"></span>arvoor de Groep contr<span class=\"_ _2\"></span>actueel het recht heeft om te factur<span class=\"_ _0\"></span>eren op een later<span class=\"_ _0\"></span> tijdstip<span class=\"_ _0\"></span>. Op te mak<span class=\"_ _0\"></span>en facturen v<span class=\"_ _0\"></span>ervat in a<span class=\"_ _0\"></span>ctiva verbonden aan contr<span class=\"_ _0\"></span>acten met klanten wor<span class=\"_ _2\"></span>den geherklasseerd naar<span class=\"_ _2\"></span> handelsvor<span class=\"_ _0\"></span>deringen op het moment dat de v<span class=\"_ _0\"></span>ordering onvoorw<span class=\"_ _2\"></span>aardelijk wor<span class=\"_ _0\"></span>dt. <span class=\"_ _0\"></span>Activa erk<span class=\"_ _0\"></span>end met betrekking tot nog te m<span class=\"_ _0\"></span>aken kos<span class=\"_ _0\"></span>ten voor<span class=\"_ _0\"></span> contracten met kl<span class=\"_ _0\"></span>anten bevatten alle kosten die dir<span class=\"_ _0\"></span>ect toewijsbaar<span class=\"_ _2\"></span> zijn aan het contract, zijnde dir<span class=\"_ _0\"></span>ecte loonkosten,<span class=\"_ _0\"></span> direct toewijsb<span class=\"_ _0\"></span>are materiaalk<span class=\"_ _2\"></span>osten (werken in uitvoering) en kosten die e<span class=\"_ _0\"></span>xpliciet kunnen doorg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end worden a<span class=\"_ _0\"></span>an de klanten. De Groep a<span class=\"_ _0\"></span>ctiveert geen k<span class=\"_ _0\"></span>osten voor<span class=\"_ _2\"></span> het<span class=\"_ _9\"></span> verkrijgen v<span class=\"_ _2\"></span>an contracten met klanten aang<span class=\"_ _0\"></span>ezien de afschrijvingsperiode <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>over<span class=\"_ _2\"></span> deze kosten zouden af<span class=\"_ _0\"></span>geschrev<span class=\"_ _0\"></span>en worden minder is dan \u00e9\u00e9n j<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>.Op 31 december 20<span class=\"_ _2\"></span>22 bedroegen de verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _2\"></span>acten met klanten 109 miljoen (2021: 112 miljoen euro) en hebben betr<span class=\"_ _0\"></span>ekking op nog in opbrengs<span class=\"_ _0\"></span>ten te erkennen w<span class=\"_ _2\"></span>aarden, ontv<span class=\"_ _2\"></span>angen vooruitbetalingen <span class=\"_ _0\"></span>van klanten en <span class=\"_ _0\"></span>voor<span class=\"ls1 ws1\">-</span>ziene bedrag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> verw<span class=\"_ _0\"></span>achte volumek<span class=\"_ _2\"></span>ortingen en andere korting<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> goederen en diensten a<span class=\"_ _0\"></span>angek<span class=\"_ _0\"></span>ocht door klanten gedurende 2<span class=\"_ _0\"></span>022.V<span class=\"_ _2\"></span>erplichtingen verbonden aan contr<span class=\"_ _2\"></span>acten met klanten omva<span class=\"_ _0\"></span>tten contractuee<span class=\"_ _0\"></span>l bepaalde gef<span class=\"_ _0\"></span>actureerde be<span class=\"_ _0\"></span>drag<span class=\"_ _0\"></span>en die op basis van de pr<span class=\"_ _0\"></span>estatieverplichting<span class=\"_ _0\"></span>en nog niet in opbrengsten erk<span class=\"_ _0\"></span>end kunnen <span class=\"_ _0\"></span>worden.<span class=\"_ _0\"></span> Ontv<span class=\"_ _0\"></span>angen v<span class=\"_ _0\"></span>ooruitbetalingen v<span class=\"_ _2\"></span>an klanten omv<span class=\"_ _2\"></span>atten bedragen ontv<span class=\"_ _2\"></span>angen van<span class=\"_ _0\"></span>wege kl<span class=\"_ _0\"></span>anten wa<span class=\"_ _0\"></span>ar nog geen f<span class=\"_ _0\"></span>actura<span class=\"_ _0\"></span>tie voor<span class=\"_ _0\"></span> heeft plaatsg<span class=\"_ _0\"></span>evonden en w<span class=\"_ _0\"></span>aarvoor<span class=\"_ _0\"></span> de Onder<span class=\"ls1 ws1\">-</span>neming een verplichting heef<span class=\"_ _0\"></span>t tot het leveren v<span class=\"_ _2\"></span>an goederen en/<span class=\"_ _2\"></span>of diensten. Uitg<span class=\"_ _0\"></span>estelde opbrengs<span class=\"_ _0\"></span>ten resulteren v<span class=\"_ _0\"></span>oornamelijk uit tussentijdse vooruitf<span class=\"_ _0\"></span>actura<span class=\"_ _0\"></span>ties in over<span class=\"_ _0\"></span>eenkomsten w<span class=\"_ _2\"></span>aarin meerdere goeder<span class=\"_ _0\"></span>en en/<span class=\"_ _2\"></span>of diensten samen aangeboden <span class=\"_ _0\"></span>worden en uit tussentijdse vooruitf<span class=\"_ _0\"></span>actura<span class=\"_ _0\"></span>ties v<span class=\"_ _0\"></span>an onderhouds- en dienstverleningscontr<span class=\"_ _2\"></span>acten.8.4 Evolutie van activa en verplichtingen verbonden aan contracten met klanten De volgende ta<span class=\"_ _0\"></span>bel geeft w<span class=\"_ _0\"></span>eer hoevee<span class=\"_ _0\"></span>l v<span class=\"_ _0\"></span>an het in het huidige jaar<span class=\"_ _0\"></span> erkende bedr<span class=\"_ _2\"></span>ag aan opbrengsten verv<span class=\"_ _0\"></span>at zat in de beginba<span class=\"ws1\">-</span>lans v<span class=\"_ _0\"></span>an contractue<span class=\"_ _0\"></span>le verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _0\"></span>acten met klanten en hoeveel betr<span class=\"_ _0\"></span>ekking heeft op pr<span class=\"_ _0\"></span>estatiever<span class=\"_ _0\"></span><span class=\"ws1\">-</span>plichtingen die ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>den in een voorgaande periode:Contractuele activa  Contractuele verplichtingen verbonden MILJOEN EURO\ue610verbonden aan contracten met klantenaan contracten met klantenOpeningsbalans van contractuele activa en verplichtingen verbonden  \ue616\ue615<span class=\"_ _1bf\"> </span>\ue61c\ue61c\ue61faan contracten met klanten\ue612Opbrengsten erkend die begrepen waren in de openingsbalans van  -(\ue61d\ue61d\ue61f)contractuele verplichtingen verbonden aan contracten met klantenOpbrengsten erkend met betrekking tot prestatieverplichtingen  -<span class=\"_ _9c\"> </span>-volbracht in voorgaande periodenV<span class=\"_ _2\"></span>ooruitfacturaties aan klanten gedurende het boekjaar-\ue61d\ue61a\ue618Ontvangen vooruitbetalingen van klanten gedurende het boekjaar\ue610-\ue61f\ue619Opbrengsten erkend gedurende het boekjaar\ue610<span class=\"_ _20c\"> </span>-<span class=\"_ _aa\"> </span>(\ue617\ue61e)Contractuele activa verbonden aan klanten erk<span class=\"_ _0\"></span>end gedurende het boekjaar\ue610<span class=\"_ _1fb\"> </span>\ue61d\ue619\ue618-T<span class=\"_ _1\"></span>ransferten van contractuele activa verbonden aan contracten met klanten (\ue61d\ue61d\ue61f)-naar handelsvorderingenGeboekte waardeverminderingsverliezen op contractuele activa verbonden --aan contracten met klanten\ue610Contractuele activa verbonden aan klanten erk<span class=\"_ _0\"></span>end in  de kostprijs van verkopen gedurende het boekjaar  (\ue616\ue61b)<span class=\"_ _20d\"> </span>-(W<span class=\"_ _0\"></span>erken in uitvoering)V<span class=\"_ _2\"></span>eranderingen in verwachte volumekortingen en andere kortingen<span class=\"_ _20e\"> </span>-<span class=\"_ _20f\"> </span>\ue61fOvernames en afstotingen van activiteiten<span class=\"_ _16d\"> </span>\ue61f<span class=\"_ _20f\"> </span>\ue616V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _148\"> </span>\ue61f<span class=\"_ _20f\"> </span>\ue61dEindbalans van contractuele activa en verplichtingen verbonden aan \ue617\ue619<span class=\"_ _1bf\"> </span>\ue61c\ue61e\ue617contracten met klanten\ue612\ue686.<span class=\"_ _0\"></span> OVERIGE BEDRIJFSOPBRENGSTEN EN BEDRIJFSK<span class=\"_ _2\"></span>OSTEN9.<span class=\"_ _2\"></span>1 Overige b<span class=\"_ _9\"></span>edrijfsopbrengstenMILJOEN EURO<span class=\"_ _210\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _152\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>V<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten<span class=\"_ _69\"> </span>\ue617<span class=\"_ _db\"> </span>\ue618Baten uit \ue614nanci\u00eble leaseovereenkomsten<span class=\"_ _134\"> </span>\ue617<span class=\"_ _211\"> </span>\ue619Winst uit de verkoop van materi\u00eble vaste activa<span class=\"_ _212\"> </span>\ue61c<span class=\"_ _211\"> </span>\ue61dBaten uit de terugname van ongebruikte voorzieningen<span class=\"_ _213\"> </span>\ue61d<span class=\"_ _211\"> </span>\ue616Pensioenopbrengsten van verstreken diensttijd met betrekking tot pensioenplannen in F<span class=\"_ _2\"></span>rankrijk<span class=\"_ _98\"> </span>\ue61d<span class=\"_ _ec\"> </span>-Winst uit bevriezing van toegezegdpensioenregeling in Z<span class=\"_ _0\"></span>weden<span class=\"_ _214\"> </span>\ue618<span class=\"_ _ec\"> </span>-Diverse overige opbrengsten<span class=\"_ _215\"> </span>\ue61d\ue616<span class=\"_ _8c\"> </span>\ue61d\ue61eTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _71\"> </span><span class=\"ls1 ws1\">\ue619\ue61c<span class=\"_ _8c\"> </span>\ue61f\ue616</span>De baten uit \ue616nanci\u00eble le<span class=\"_ _2\"></span>aseovereenkomsten bev<span class=\"_ _2\"></span>atten hoofdzakelijk inter<span class=\"_ _0\"></span>estopbrengs<span class=\"_ _0\"></span>ten.In 2022 is een opbr<span class=\"_ _0\"></span>engst v<span class=\"_ _2\"></span>an 3 miljoen euro uit de terugname v<span class=\"_ _0\"></span>an herstructurerings<span class=\"_ _0\"></span>voorziening<span class=\"_ _0\"></span>en erkend als g<span class=\"_ _0\"></span>evolg v<span class=\"_ _0\"></span>an een update v<span class=\"_ _2\"></span>an de voorziening voor<span class=\"_ _0\"></span> de reorganisatie <span class=\"_ _0\"></span>van de IT<span class=\"_ _2\"></span>-afdeling v<span class=\"_ _2\"></span>an de Onderneming en de samenwerking met A<span class=\"_ _0\"></span>tos.De winsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an materi\u00eble vas<span class=\"_ _0\"></span>te activa o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> 2021 ha<span class=\"_ _0\"></span>dden ten belope v<span class=\"_ _0\"></span>an 7 miljoen Euro betr<span class=\"_ _0\"></span>ekking op de verkoop <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>voormalige pr<span class=\"_ _0\"></span>oductiesite in Leeds (V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _0\"></span>), v<span class=\"_ _0\"></span>oorheen geclassi\ue616ceer<span class=\"_ _0\"></span>d als aangehouden <span class=\"_ _0\"></span>voor verkoop (zie toe<span class=\"_ _0\"></span>lichting 35).De pensioenopbrengsten uit v<span class=\"_ _0\"></span>erstrek<span class=\"_ _0\"></span>en diensttijd w<span class=\"_ _2\"></span>aren het resultaat v<span class=\"_ _0\"></span>an herstructurerin<span class=\"_ _0\"></span>gsmaatreg<span class=\"_ _0\"></span>elen in Frankrijk<span class=\"_ _0\"></span> ge<span class=\"ws1\">-</span>durende het boekjaar<span class=\"_ _2\"></span> 2021. In Zw<span class=\"_ _0\"></span>eden heeft de Onderneming in de loop v<span class=\"_ _2\"></span>an het eerste kw<span class=\"_ _0\"></span>artaal v<span class=\"_ _0\"></span>an 2021 de pensioen<span class=\"_ _0\"></span>verplichtingen o<span class=\"_ _0\"></span>verge<span class=\"_ _0\"></span>dragen naar<span class=\"_ _0\"></span> een verze<span class=\"_ _0\"></span>keringsonderneming<span class=\"_ _0\"></span>. Dit r<span class=\"_ _0\"></span>esulteerde in een \u00e9\u00e9nmalig<span class=\"_ _0\"></span>e uitgaande kasstr<span class=\"_ _0\"></span>oom van 1<span class=\"_ _0\"></span>6 miljoen Euro en een \u00e9\u00e9nmalige w<span class=\"_ _0\"></span>inst v<span class=\"_ _0\"></span>an 5 miljoen Euro<span class=\"_ _0\"></span>. 9.2. Overige bedrijfskostenMILJOEN EURO<span class=\"_ _209\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _be\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Reorganisatiekosten<span class=\"_ _14f\"> </span>\ue61f\ue61e<span class=\"_ _1a6\"> </span>\ue61a\ue618Bijzondere waardeverminderingsverliezen op goodwill<span class=\"_ _217\"> </span>-<span class=\"_ _1a6\"> </span>\ue619\ue61eBijzondere waardeverminderingsverliezen op immater\u00eble vaste activa<span class=\"_ _218\"> </span>-<span class=\"_ _15d\"> </span>\ue61aBijzondere waardeverminderingsverliezen op materi\u00eble vaste activa<span class=\"_ _219\"> </span>-<span class=\"_ _1a6\"> </span>\ue61f\ue617Bijzondere waardeverminderingsverliezen op recht op gebruik activa<span class=\"_ _21a\"> </span>\ue61d<span class=\"_ _1a6\"> </span>\ue61d\ue618V<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten<span class=\"_ _21b\"> </span>\ue61d\ue61e<span class=\"_ _1a6\"> </span>\ue61d\ue61aPensioenkosten van verstrek<span class=\"_ _0\"></span>en diensttijd 'Jubilee' plan in Belgi\u00eb<span class=\"_ _21c\"> </span>\ue61f<span class=\"_ _db\"> </span>-Huisvestingskosten met betrekking tot leegstand<span class=\"_ _1c7\"> </span>\ue61a<span class=\"_ _136\"> </span>\ue616Diverse overige kosten<span class=\"_ _16\"> </span>\ue61d\ue61d<span class=\"_ _1a6\"> </span>\ue61d\ue617TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _21d\"> </span><span class=\"ls1 ws1\">\ue619\ue616<span class=\"_ _171\"> </span>\ue61c\ue614\ue61f</span>Als gevolg v<span class=\"_ _2\"></span>an het onderzoek op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an goodwill toege<span class=\"_ _0\"></span>kend aan de kasstr<span class=\"_ _0\"></span>oomgener<span class=\"_ _0\"></span>erende eenheid Radiology Solutions is een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies <span class=\"_ _0\"></span>van 73 miljoen eur<span class=\"_ _0\"></span>o erkend.<span class=\"_ _0\"></span> De volledig<span class=\"_ _0\"></span>e boek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an goodwill (70 miljoen euro) <span class=\"_ _0\"></span>en immateri\u00eble v<span class=\"_ _2\"></span>aste activa (3 miljoen euro) is afgew<span class=\"_ _2\"></span>aardeerd.<span class=\"_ _0\"></span> Meer inf<span class=\"_ _0\"></span>ormatie over<span class=\"_ _2\"></span> de belangrijkste assumpties die zijn ge<span class=\"_ _0\"></span>bruikt v<span class=\"_ _0\"></span>oor dit onderz<span class=\"_ _0\"></span>oek op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g wor<span class=\"_ _0\"></span>dt verstre<span class=\"_ _0\"></span>kt in toelichting 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.V<span class=\"_ _2\"></span>oor de kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheid O\ue618set Solutions wer<span class=\"_ _0\"></span>den materi\u00eble v<span class=\"_ _2\"></span>aste activa en recht-op-g<span class=\"_ _0\"></span>ebruik activ<span class=\"_ _2\"></span>a, die zou<span class=\"ws1\">-</span>den kunnen w<span class=\"_ _0\"></span>orden toege<span class=\"_ _0\"></span>kend aan de entiteiten die zich toelegg<span class=\"_ _0\"></span>en op de O\ue618set Solutions activiteiten en die daar<span class=\"_ _0\"></span>om het voorwerp uitmak<span class=\"_ _0\"></span>en van de g<span class=\"_ _0\"></span>eplande verk<span class=\"_ _0\"></span>oop,<span class=\"_ _2\"></span> volledig afgew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d. Een r<span class=\"_ _0\"></span>esulterend verlies op bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardever<span class=\"ws1\">-</span>mindering v<span class=\"_ _0\"></span>an 41 miljoen euro wer<span class=\"_ _2\"></span>d erkend, 26 miljoen euro heeft betr<span class=\"_ _0\"></span>ekking op materi\u00eble <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva en 1<span class=\"_ _0\"></span>5 miljoen euro op recht-op-gebr<span class=\"_ _0\"></span>uik activ<span class=\"_ _0\"></span>a. De verw<span class=\"_ _0\"></span>achte verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an de O\ue618set Solutions activiteiten w<span class=\"_ _2\"></span>aren de indicatie voor een bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering,<span class=\"_ _2\"></span> aange<span class=\"_ _0\"></span>zien de verwa<span class=\"_ _0\"></span>chte te ontv<span class=\"_ _0\"></span>angen ver<span class=\"_ _0\"></span>goeding v<span class=\"_ _0\"></span>eel lager<span class=\"_ _0\"></span> is dan de boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an de nettoactiva toer<span class=\"_ _0\"></span>ekenb<span class=\"_ _0\"></span>aar aan de groep die wor<span class=\"_ _2\"></span>dt verkocht, z<span class=\"_ _0\"></span>elfs na bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering van alle lan<span class=\"_ _0\"></span>glopende activ<span class=\"_ _0\"></span>a in het kader v<span class=\"_ _2\"></span>an IAS 36. Meer inform<span class=\"_ _0\"></span>atie over<span class=\"_ _2\"></span> de bijzondere wa<span class=\"_ _0\"></span>ardevermindering <span class=\"_ _0\"></span>van a<span class=\"_ _0\"></span>ctiva toer<span class=\"_ _0\"></span>ekenba<span class=\"_ _0\"></span>ar aan O\ue618set Solutions en hoe de<span class=\"_ _0\"></span>ze past in het verw<span class=\"_ _0\"></span>achte totale verlies v<span class=\"_ _2\"></span>an de verkooptr<span class=\"_ _0\"></span>ansactie wor<span class=\"_ _0\"></span>dt beschreven in sectie 4 <span class=\"_ _0\"></span>\u2018Schattingen en beoor<span class=\"_ _2\"></span>delingen van het management<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>.Door de sluiting <span class=\"_ _0\"></span>van onz<span class=\"_ _0\"></span>e productiesite in W<span class=\"_ _0\"></span>ilmington (VS) heeft de Gr<span class=\"_ _0\"></span>oep in 2021 een bijz<span class=\"_ _0\"></span>onder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"ws1\">-</span>verlies op het recht-op-g<span class=\"_ _0\"></span>ebruik activ<span class=\"_ _2\"></span>a erkend ten belope v<span class=\"_ _0\"></span>an 1 miljoen euro.In 2022 he<span class=\"_ _0\"></span>bben herstructureringsplannen g<span class=\"_ _0\"></span>eleid tot een kos<span class=\"_ _0\"></span>t van 35 miljoen eur<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Dit bedr<span class=\"_ _0\"></span>ag komt voor<span class=\"_ _2\"></span> een deel van de verschillende tr<span class=\"_ _0\"></span>ansformatieprogr<span class=\"_ _2\"></span>amma<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>s, v<span class=\"_ _0\"></span>oornamelijk met betr<span class=\"_ _0\"></span>ekking tot de interne \ue616nanci\u00eble diensten <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep met een impact op functies,<span class=\"_ _0\"></span> voornamelijk<span class=\"_ _0\"></span> in Europ<span class=\"_ _0\"></span>a (5 miljoen euro).Meer in het alg<span class=\"_ _0\"></span>emeen voelden tal v<span class=\"_ _2\"></span>an activiteiten de zwakk<span class=\"_ _0\"></span>e economische omgevin<span class=\"_ _0\"></span>g,<span class=\"_ _0\"></span> voornamelijk<span class=\"_ _0\"></span> in Europa en Chin<span class=\"_ _0\"></span>a.Bovenop de tr<span class=\"_ _2\"></span>ansformatieprogramma<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met betre<span class=\"_ _0\"></span>kking tot de IT<span class=\"_ _0\"></span> en de \ue616nanci\u00eble diensten v<span class=\"_ _2\"></span>an de Groep, v<span class=\"_ _0\"></span>erplichtte de economische situatie tot het nemen v<span class=\"_ _2\"></span>an verdere maatr<span class=\"_ _0\"></span>egelen v<span class=\"_ _0\"></span>oor de activ<span class=\"_ _0\"></span>iteiten v<span class=\"_ _0\"></span>an de Groep in Radiology Solutions en Digital Print &amp; Chemicals om de kostens<span class=\"_ _0\"></span>tructuur v<span class=\"_ _2\"></span>an de Groep aan te passen.In 2022 is in Duitsl<span class=\"_ _0\"></span>and de productie en assemblage <span class=\"_ _0\"></span>van sommig<span class=\"_ _0\"></span>e uitrusting en onder<span class=\"_ _0\"></span>delen v<span class=\"_ _0\"></span>an uitrusting v<span class=\"_ _0\"></span>oor Computed Radiograph<span class=\"_ _2\"></span>y gestopt. Er<span class=\"_ _0\"></span> werden bep<span class=\"_ _0\"></span>aalde acties ondernomen voor<span class=\"_ _2\"></span> Direct Radiograph<span class=\"_ _0\"></span>y om het operationee<span class=\"_ _0\"></span>l business mo<span class=\"ws1\">-</span>del te vereen<span class=\"_ _0\"></span>voudigen.Het totale bedrag <span class=\"_ _0\"></span>van erk<span class=\"_ _0\"></span>ende reorganisa<span class=\"_ _0\"></span>tiekosten in 20<span class=\"_ _2\"></span>22 met betrekking tot de maatreg<span class=\"_ _0\"></span>elen genomen v<span class=\"_ _0\"></span>oor Radiology So<span class=\"ws1\">-</span>lutions  bedrag<span class=\"_ _0\"></span>en 12 miljoen euro<span class=\"_ _0\"></span>. Maatr<span class=\"_ _0\"></span>egelen genomen <span class=\"_ _0\"></span>voor Digital P<span class=\"_ _0\"></span>rint &amp; Chemicals resulteer<span class=\"_ _0\"></span>de in een organisatiek<span class=\"_ _0\"></span>ost van 2 miljoen eur<span class=\"_ _0\"></span>o.Andere reorg<span class=\"_ _0\"></span>anisatiekosten erk<span class=\"_ _2\"></span>end in de loop van 202<span class=\"_ _0\"></span>2 hebben betrekking op indiv<span class=\"_ _0\"></span>iduele e\ue614ci\u00ebntie- en besparingsinitia<span class=\"ws1\">-</span>tieven (5 miljoen euro) en een pl<span class=\"_ _0\"></span>an in Belgi\u00eb om vrijwillig de Onderneming te <span class=\"_ _0\"></span>verlaten v<span class=\"_ _0\"></span>oor mensen met een leeftijd <span class=\"_ _0\"></span>vanaf 60 jaar<span class=\"_ _0\"></span> en een anci\u00ebnniteit van mins<span class=\"_ _0\"></span>tens 15 jaar<span class=\"_ _2\"></span>, die v<span class=\"_ _0\"></span>olgens het plan,<span class=\"_ _0\"></span> gedurende een bep<span class=\"_ _0\"></span>aalde periode,<span class=\"_ _2\"></span> die kan starten in 2023,<span class=\"_ _2\"></span> in een tijdskrediet van 5<span class=\"_ _0\"></span>0% kunnen instappen en <span class=\"_ _0\"></span>vrijgesteld zijn v<span class=\"_ _2\"></span>an dagelijkse pres<span class=\"_ _0\"></span>taties voor<span class=\"_ _0\"></span> de periode dat ze nog werkzaam zijn v<span class=\"_ _0\"></span>oor de Onderneming<span class=\"_ _0\"></span>, tot aan hun <span class=\"_ _0\"></span>wettelijk of v<span class=\"_ _0\"></span>ervroegd pensioen (de imp<span class=\"_ _0\"></span>act wor<span class=\"_ _2\"></span>dt eind 2022 geschat op 5 miljoen euro).In 2021,<span class=\"_ _0\"></span> heeft de Onderneming herstructur<span class=\"_ _0\"></span>eringskosten g<span class=\"_ _0\"></span>eboekt ten be<span class=\"_ _0\"></span>lope van 2<span class=\"_ _0\"></span>0 miljoen Euro v<span class=\"_ _0\"></span>oornamelijk met be<span class=\"ws1\">-</span>trekking tot k<span class=\"_ _0\"></span>osten gelink<span class=\"_ _0\"></span>t aan de reorg<span class=\"_ _0\"></span>anisatie v<span class=\"_ _0\"></span>an het ICS departement v<span class=\"_ _0\"></span>an de Onderneming en het aang<span class=\"_ _0\"></span>ekondig<span class=\"_ _0\"></span>de partnership met A<span class=\"_ _0\"></span>tos, een globale leidin<span class=\"_ _0\"></span>ggevende onderneming op het v<span class=\"_ _0\"></span>lak v<span class=\"_ _2\"></span>an digitale transformatie (14 miljoen Eur<span class=\"_ _0\"></span>o), kosten met betr<span class=\"_ _0\"></span>ekking tot de sluiting v<span class=\"_ _2\"></span>an Ipagsa, een lever<span class=\"_ _0\"></span>ancier v<span class=\"_ _2\"></span>an drukplaten operationee<span class=\"_ _0\"></span>l in het lage k<span class=\"_ _0\"></span>osten segment (4 miljoen Euro<span class=\"_ _0\"></span>). Additionele k<span class=\"_ _2\"></span>osten met betrekking tot de gesloten productiesites in Leeds en P<span class=\"_ _2\"></span>ont-\u00e0-Marcq (3 miljoen Euro<span class=\"_ _0\"></span>) werden erk<span class=\"_ _2\"></span>end , alsook k<span class=\"_ _0\"></span>osten voor<span class=\"_ _0\"></span> ontslagverg<span class=\"_ _0\"></span>oedingen v<span class=\"_ _0\"></span>oor nieuw<span class=\"_ _0\"></span>e CAO o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten (2 miljoen Eur<span class=\"_ _0\"></span>o), g<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>compenseerd door<span class=\"_ _0\"></span> een positieve impact <span class=\"_ _0\"></span>van 1<span class=\"_ _0\"></span>0 miljoen Euro uit een herbeoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an de herstructurerin<span class=\"_ _0\"></span>gskosten v<span class=\"_ _2\"></span>an de fabriek<span class=\"_ _0\"></span>en in P<span class=\"_ _0\"></span>eissenberg en P<span class=\"_ _0\"></span>eiting (Duitsland).<span class=\"_ _0\"></span>  De \u2018Jubilee<span class=\"_ _2\"></span>\u2019 voordelen in Be<span class=\"_ _0\"></span>lgi\u00eb betre\ue618en reischeques die uitg<span class=\"_ _0\"></span>ereikt <span class=\"_ _0\"></span>werden n<span class=\"_ _0\"></span>aar aanleidin<span class=\"_ _0\"></span>g van 25,<span class=\"_ _2\"></span> 35 of<span class=\"_ _9\"></span> 40 bereik<span class=\"_ _0\"></span>te dienst<span class=\"ws1\">-</span>jaren.<span class=\"_ _0\"></span> Deze v<span class=\"_ _0\"></span>oordelen w<span class=\"_ _0\"></span>erden v<span class=\"_ _0\"></span>oor de eerste k<span class=\"_ _0\"></span>eer g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd op 31 december<span class=\"_ _2\"></span> 2021 en resulteer<span class=\"_ _0\"></span>de in pensioenkosten v<span class=\"_ _2\"></span>an verstre<span class=\"_ _0\"></span>ken diensttijd ten belope v<span class=\"_ _2\"></span>an 2 miljoen euro.\ue690\ue618.<span class=\"_ _0\"></span> NETTOFINANCIERINGSLASTENMILJOEN EURO<span class=\"_ _a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Financieringsbaten\ue610\ue610 op bankdeposito\u2019<span class=\"_ _2\"></span>s<span class=\"_ _14f\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _11a\"> </span>\ue61f<span class=\"_ _150\"> </span>\ue619Financieringskosten op \ue614nanci\u00eble schulden gewaardeerd aan geamortiseerde kostprijs\ue610\ue610 op bankleningen<span class=\"_ _103\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)\ue610\ue610 op obligatielening<span class=\"_ _21e\"> </span>-<span class=\"_ _13b\"> </span>-TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSKOSTEN<span class=\"_ _21f\"> </span>(\ue61d)<span class=\"_ _89\"> </span>(\ue619)Overige \ue613nancieringsbatenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-\ue619<span class=\"_ _150\"> </span>\ue618relatie - nettobedragOverige<span class=\"_ _220\"> </span>\ue61a<span class=\"_ _150\"> </span>\ue61dTOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _221\"> </span>\ue61c\ue61e<span class=\"_ _150\"> </span>\ue615Overige \ue613nancieringskostenPensioenlast van de periode die als overige \ue614nanci\u00eble opbrengsten/(kosten) wordt behandeld en renteaandeel op (\ue619)<span class=\"_ _132\"> </span>(\ue61b) (\ue61d)overige rentedragende verplichtingenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-(\ue61d)<span class=\"_ _132\"> </span>(\ue61f)relatie - nettobedragFinancieringslasten uit derivaten die geen deel uitmaken van een afdekkingsrelatie<span class=\"_ _222\"> </span>(\ue61d)<span class=\"_ _132\"> </span>(\ue616)Financieringslasten uit derivaten die aangeduid zijn als kasstroomafdekkingen<span class=\"_ _223\"> </span>-<span class=\"_ _13b\"> </span>-Financieringslasten op overige vorderingen<span class=\"_ _124\"> </span>-<span class=\"_ _151\"> </span>(\ue61d)Financieringslasten uit leaseverplichtingen<span class=\"_ _125\"> </span>(\ue61f)<span class=\"_ _151\"> </span>(\ue61f)Bijzondere waardeverminderingsverliezen op kortlopende beleggingen<span class=\"_ _224\"> </span>(\ue61d)<span class=\"_ _13b\"> </span>-Afwikkeling van discontering op overige provisies<span class=\"_ _b\"> </span>(\ue61d)<span class=\"_ _15d\"> </span>-V<span class=\"_ _0\"></span>alutakoersverschillen geherclasseerd naar de winst- en verliesrekening ten gevolge van de afstoting van een -<span class=\"_ _132\"> </span>(\ue61a)buitenlandse activiteitOverige<span class=\"_ _77\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)TOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSLASTEN<span class=\"_ _180\"> </span>(\ue61c\ue615)<span class=\"_ _1b0\"> </span>(\ue61f\ue615) (\ue61f) (\ue61f)(\ue61c\ue617)NETTOFINANCIERINGSLASTEN<span class=\"_ _225\"> </span>(\ue614)(1) Het rentea<span class=\"_ _0\"></span>andeel op overige r<span class=\"_ _0\"></span>entedragende <span class=\"_ _0\"></span>verplichtingen om<span class=\"_ _0\"></span>vat v<span class=\"_ _0\"></span>oornamelijk de interesten op de <span class=\"_ _0\"></span>verplichtingen voor<span class=\"_ _2\"></span> brugpensioen.\ue6a0(2) Bovenv<span class=\"_ _0\"></span>ermelde netto\ue616nancieringskos<span class=\"_ _0\"></span>ten bevatten v<span class=\"_ _0\"></span>olgende \ue616nancieringsbaten en \ue616n<span class=\"_ _0\"></span>ancieringskosten uit \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen die niet <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span>geclassi\ue616ceerd zijn in de ca<span class=\"_ _0\"></span>tegorie \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a en verplichtingen teg<span class=\"_ _0\"></span>en re\u00eble w<span class=\"_ _0\"></span>aarde met w<span class=\"_ _2\"></span>aardeveranderingen opg<span class=\"_ _0\"></span>enomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.     T<span class=\"_ _1\"></span>otale \ue614nancieringsbaten op \ue614nanci\u00eble activa\ue610<span class=\"_ _15b\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616     T<span class=\"_ _1\"></span>otale \ue614nancieringskosten op \ue614nanci\u00eble verplichtingen<span class=\"_ _163\"> </span>(\ue618)<span class=\"_ _132\"> </span>(\ue617)\ue690\ue690.<span class=\"_ _0\"></span> INFORMA<span class=\"_ _2\"></span>TIE OVER DE <span class=\"_ _2\"></span>AARD V<span class=\"_ _2\"></span>AN DE K<span class=\"_ _0\"></span>OSTENOnderstaande tabel g<span class=\"_ _0\"></span>eeft een over<span class=\"_ _0\"></span>zicht van de be<span class=\"_ _0\"></span>langrijkste k<span class=\"_ _2\"></span>osten/inkomsten (inclusief herstructureringsk<span class=\"_ _0\"></span>osten) v<span class=\"_ _2\"></span>an het bedrijfsresultaa<span class=\"_ _0\"></span>t van de Gr<span class=\"_ _0\"></span>oep volg<span class=\"_ _0\"></span>ens de aard v<span class=\"_ _2\"></span>an de kosten/inkomsten:MILJOEN EURO<span class=\"_ _226\"> </span>T<span class=\"_ _2\"></span>oelichting<span class=\"_ _130\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _227\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Opbrengsten<span class=\"_ _228\"> </span>\ue61c.\ue616\ue615\ue61e<span class=\"_ _39\"> </span>\ue61c.\ue614\ue618\ue616Kostprijs van grondsto\ue615en, goederen aangekocht voor verkoop en productiegerelateerde k<span class=\"_ _0\"></span>osten  (\ue619\ue61a\ue61b)<span class=\"_ _39\"> </span>(\ue619\ue617\ue619)(incl. voorraadwijzigingen)Kostprijs van diensten en overige goederen\ue610<span class=\"_ _226\"> </span>(\ue61a\ue616\ue61e)<span class=\"_ _39\"> </span>(\ue616\ue61d\ue61a)Kosten voor personeelsbeloningen<span class=\"_ _21f\"> </span>(\ue618\ue61b\ue61a)<span class=\"_ _39\"> </span>(\ue617\ue61d\ue616)Afschrijvingen<span class=\"_ _124\"> </span>\ue61f\ue619/\ue61f\ue61c/\ue61f\ue61b<span class=\"_ _164\"> </span>(\ue617\ue61f)<span class=\"_ _152\"> </span>(\ue617\ue61a)Bijzondere waardeverminderingsverliezen op goodwill, immateri\u00eble vaste activa, materi\u00eble vaste \ue61b.\ue61f<span class=\"_ _15d\"> </span>(\ue61d)<span class=\"_ _39\"> </span>(\ue61d\ue61d\ue616)activa en recht-op-gebruik activaAfwaardering op voorraden\ue610<span class=\"_ _229\"> </span>\ue61a\ue61f<span class=\"_ _166\"> </span>(\ue61d\ue61d)<span class=\"_ _12c\"> </span>(\ue61d\ue61f)Bijzondere waardeverminderingsverliezen op vorderingen\ue610<span class=\"_ _167\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _f1\"> </span>(\ue61f)<span class=\"_ _132\"> </span>(\ue61d)Wijzigingen in voorzieningen (excl. reorganisatiekosten)<span class=\"_ _22a\"> </span>-<span class=\"_ _150\"> </span>\ue61dReorganisatiekosten<span class=\"_ _160\"> </span>\ue617/\ue619/\ue61b<span class=\"_ _171\"> </span>(\ue61f\ue61e)<span class=\"_ _12c\"> </span>(\ue61a\ue61f)Overige belastingkosten<span class=\"_ _146\"> </span>(\ue61d\ue61a)<span class=\"_ _12c\"> </span>(\ue61d\ue61d)Diverse overige kosten<span class=\"_ _174\"> </span>(\ue61f\ue61a)<span class=\"_ _12c\"> </span>(\ue61f\ue617)Belastingkredieten met betrekking tot onderzoek en ontwikkeling<span class=\"_ _22b\"> </span>\ue618<span class=\"_ _150\"> </span>\ue619Interestopbrengsten van leasingactiviteiten<span class=\"_ _22c\"> </span>\ue616<span class=\"_ _150\"> </span>\ue616Geactiveerde kosten (projecten, activa in aanbouw)<span class=\"_ _22d\"> </span>\ue61a<span class=\"_ _150\"> </span>\ue616Winst op de verkoop van immateriele activa en materiele vaste activa<span class=\"_ _22e\"> </span>\ue61c<span class=\"_ _150\"> </span>\ue61dDiverse overige opbrengsten<span class=\"_ _135\"> </span>\ue61a\ue61a<span class=\"_ _20b\"> </span>\ue61f\ue61eBedrijfsresultaat<span class=\"_ _1d4\"> </span>\ue617<span class=\"_ _e9\"> </span>(\ue61c\ue615\ue61e)Kostprijs v<span class=\"_ _2\"></span>an grondsto\ue618en, goe<span class=\"_ _0\"></span>deren aange<span class=\"_ _0\"></span>kocht voor<span class=\"_ _2\"></span> verkoop en productieg<span class=\"_ _0\"></span>erelateer<span class=\"_ _0\"></span>de kosten om<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>at alle kosten met betrekking tot de aank<span class=\"_ _2\"></span>oop van grondsto\ue618en,<span class=\"_ _0\"></span> goeder<span class=\"_ _0\"></span>en aangek<span class=\"_ _0\"></span>ocht voor<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oop,<span class=\"_ _0\"></span> wissels<span class=\"_ _0\"></span>tukken,<span class=\"_ _0\"></span> voorr<span class=\"_ _0\"></span>aadwijziging<span class=\"_ _0\"></span>en en andere kos<span class=\"_ _0\"></span>ten die duidelijk gelieer<span class=\"_ _2\"></span>d zijn aan het productieproces, zo<span class=\"_ _0\"></span>als kosten v<span class=\"_ _0\"></span>oor het <span class=\"_ _0\"></span>versnijden en revisie<span class=\"_ _0\"></span>kosten v<span class=\"_ _0\"></span>oor zov<span class=\"_ _0\"></span>er dez<span class=\"_ _0\"></span>e opgenomen zijn in de k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _0\"></span>an verkopen g<span class=\"_ _0\"></span>edurende het boekj<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>.Kostprijs v<span class=\"_ _2\"></span>an diensten en overige goe<span class=\"_ _0\"></span>deren omv<span class=\"_ _2\"></span>at: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsf\">Het extern voorbereidende <span class=\"_ _0\"></span>werk v<span class=\"_ _0\"></span>oor de v<span class=\"_ _0\"></span>erwerking of productie v<span class=\"_ _2\"></span>an producten en projecten in opdracht v<span class=\"_ _2\"></span>an de On<span class=\"ws1\">-</span></span></span>derneming; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">T<span class=\"_ _2\"></span>ransport, v<span class=\"_ _0\"></span>rachtk<span class=\"_ _0\"></span>osten, r<span class=\"_ _0\"></span>echten, opslag- en beh<span class=\"_ _0\"></span>andelingskosten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Elektriciteit en andere nuts<span class=\"_ _0\"></span>voorziening<span class=\"_ _0\"></span>en;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Reis- en representatiek<span class=\"_ _2\"></span>osten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Kosten verbonden aan le<span class=\"_ _2\"></span>asingactiviteiten.</span></span>De toename v<span class=\"_ _0\"></span>an deze k<span class=\"_ _0\"></span>osten wer<span class=\"_ _0\"></span>d voorname<span class=\"_ _0\"></span>lijk ver<span class=\"_ _0\"></span>oorzaakt door<span class=\"_ _2\"></span> de wereldwijde in\ue617atie v<span class=\"_ _2\"></span>an de prijzen voor ener<span class=\"_ _0\"></span>gie,<span class=\"_ _0\"></span> grondsto\ue618en tr<span class=\"_ _2\"></span>ansportkosten en personeelsgerel<span class=\"_ _0\"></span>ateerde k<span class=\"_ _0\"></span>osten.De kosten v<span class=\"_ _0\"></span>oor personeelsbe<span class=\"_ _0\"></span>loningen bedr<span class=\"_ _0\"></span>oegen in 202<span class=\"_ _0\"></span>2 614 miljoen euro ten opzichte <span class=\"_ _0\"></span>van 5<span class=\"_ _0\"></span>93 miljoen euro in 20<span class=\"_ _2\"></span>21 en omv<span class=\"_ _2\"></span>atten (zie ook toelichting 13): <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Alle personeelsgerela<span class=\"_ _0\"></span>teerde kos<span class=\"_ _0\"></span>ten zoals lonen,<span class=\"_ _0\"></span> salarissen en sociale ze<span class=\"_ _0\"></span>kerheidsbijdr<span class=\"_ _0\"></span>agen;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws34\">Kosten voor<span class=\"_ _0\"></span> vergoe<span class=\"_ _0\"></span>ding na uitdiensttreding;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Opbouw v<span class=\"_ _0\"></span>an personeelsverplichtin<span class=\"_ _0\"></span>gen (zo<span class=\"_ _0\"></span>als jaarlijks v<span class=\"_ _2\"></span>akantiegeld en jaarlijkse v<span class=\"_ _2\"></span>ariabele vergoedin<span class=\"_ _0\"></span>gen);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws1d\">Overige personeelsk<span class=\"_ _0\"></span>osten (zoals k<span class=\"_ _0\"></span>osten voor<span class=\"_ _2\"></span> interimkrachten, k<span class=\"_ _0\"></span>osten voor<span class=\"_ _2\"></span> opleiding, aanw<span class=\"_ _0\"></span>erving en begeleidin<span class=\"_ _0\"></span>g bij her<span class=\"ws1\">-</span></span></span>tewerkste<span class=\"_ _0\"></span>lling).De toename v<span class=\"_ _0\"></span>an deze k<span class=\"_ _0\"></span>osten wer<span class=\"_ _0\"></span>d voorname<span class=\"_ _0\"></span>lijk ver<span class=\"_ _0\"></span>oorzaakt door<span class=\"_ _2\"></span> in\ue617atie alsook door de ov<span class=\"_ _0\"></span>ername v<span class=\"_ _0\"></span>an Inca Digital Printers.In 2022 be<span class=\"_ _0\"></span>droeg het gemiddelde aantal personee<span class=\"_ _0\"></span>lsleden in voltijdse equiv<span class=\"_ _2\"></span>alenten 6.7<span class=\"_ _0\"></span>21 (2021: 7<span class=\"_ _2\"></span>.126). P<span class=\"_ _2\"></span>er functie binnen de Groep kan dit gemiddelde<span class=\"_ _2\"></span>, omv<span class=\"_ _0\"></span>attende v<span class=\"_ _2\"></span>aste en tijdelijke contracten,<span class=\"_ _0\"></span> als volgt w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Productie en engineering\ue61f.\ue61f\ue617\ue61d<span class=\"_ _39\"> </span>\ue61f.\ue61d\ue61b\ue617Onderzoek en ontwikkeling\ue61c\ue616\ue616<span class=\"_ _143\"> </span>\ue61c\ue61f\ue61fV<span class=\"_ _2\"></span>erkoop en marketing/service\ue61f.\ue617\ue61d\ue616<span class=\"_ _39\"> </span>\ue61f.\ue618\ue61f\ue619Administratie\ue61d.\ue616\ue61e\ue61c<span class=\"_ _39\"> </span>\ue61d.\ue61d\ue619\ue617TOT<span class=\"_ _0\"></span>AAL\ue616.\ue61c\ue61f\ue615<span class=\"_ _39\"> </span>\ue615.\ue616\ue61f\ue61c\ue690\ue619.<span class=\"_ _e6\"> </span>WINST <span class=\"_ _9\"></span>PER AANDEEL12.<span class=\"_ _2\"></span>1 Gewone winst p<span class=\"_ _9\"></span>er aandeel/verwaterde winst per aandeelDe berek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de winst per<span class=\"_ _0\"></span> aandeel op 31 december<span class=\"_ _0\"></span> 2022 is g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d op een toe te kennen w<span class=\"_ _0\"></span>inst aan de aandeelhou<span class=\"ls1 ws1\">-</span>ders v<span class=\"_ _0\"></span>an de Onderneming v<span class=\"_ _0\"></span>an minus 221 miljoen euro (20<span class=\"_ _0\"></span>21: minus 17 miljoen eur<span class=\"_ _0\"></span>o) en een gewog<span class=\"_ _0\"></span>en gemiddeld aantal<span class=\"_ _0\"></span> gewone uitsta<span class=\"_ _0\"></span>ande aandelen gedur<span class=\"_ _0\"></span>ende het jaar<span class=\"_ _0\"></span> eindigend op 31 december 2<span class=\"_ _0\"></span>022 v<span class=\"_ _2\"></span>an 156.236.<span class=\"_ _0\"></span>319 (2021: 165.<span class=\"_ _2\"></span>003.570).Het gewog<span class=\"_ _0\"></span>en gemiddelde aantal gew<span class=\"_ _0\"></span>one uitstaande aandelen <span class=\"_ _0\"></span>werd als v<span class=\"_ _0\"></span>olgt berek<span class=\"_ _0\"></span>end:Aantal uitgegeven aandelen<span class=\"_ _22f\"> </span>\ue61d\ue618\ue616.\ue61c\ue61f\ue61e.\ue618\ue61f\ue61cEigen aandelen (zie toelichting \ue61a\ue619.\ue61f)<span class=\"_ _6d\"> </span>-Aantal uitstaande gewone aandelen per \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61f (zie toelichting \ue61a\ue619.\ue61d)<span class=\"_ _19e\"> </span>\ue61d\ue618\ue616.\ue61c\ue61f\ue61e.\ue618\ue61f\ue61cE\ue615ect van opties uitgeoefend gedurende \ue61f\ue61e\ue61f\ue61f<span class=\"_ _17c\"> </span>-E\ue615ect van potenti\u00eble gewone aandelen die tot verwatering zullen leiden<span class=\"_ _17d\"> </span>-Gewogen gemiddeld aantal uitstaande aandelen op \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _230\"> </span>\ue61d\ue618\ue617.\ue61f\ue61a\ue617.\ue61a\ue61d\ue61bEURO<span class=\"_ _220\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Gewone winst/verwaterde winst per aandeel<span class=\"_ _1c7\"> </span>(\ue61e,\ue61d\ue61d)<span class=\"_ _231\"> </span>(\ue61d,\ue616\ue61d)De gemiddelde re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an een gewoon aandeel bedroeg in 20<span class=\"_ _2\"></span>22 3,44 euro per aandeel.PERSONEELSBELONINGENV<span class=\"_ _2\"></span>erplichtingen aan het p<span class=\"_ _9\"></span>ersoneelMILJOEN EURO<span class=\"_ _147\"> </span>\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _18a\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>V<span class=\"_ _2\"></span>erplichtingen wegens vergoedingen na uitdiensttreding<span class=\"_ _232\"> </span>\ue619\ue61f\ue61c<span class=\"_ _143\"> </span>\ue618\ue61a\ue61dLangetermijnontslagvergoedingen<span class=\"_ _1ca\"> </span>\ue61c<span class=\"_ _150\"> </span>\ue618V<span class=\"_ _0\"></span>erplichtingen wegens vergoedingen na uitdiensttreding en langetermijnontslagvergoedingen<span class=\"_ _da\"> </span>\ue616\ue61d\ue618<span class=\"_ _143\"> </span>\ue618\ue61d\ue615Overige personeelsbeloningen<span class=\"_ _11c\"> </span>\ue61c\ue61c<span class=\"_ _145\"> </span>\ue617Langlopende verplichtingen<span class=\"_ _12f\"> </span>\ue619\ue616\ue619<span class=\"_ _143\"> </span>\ue618\ue616\ue618Kortlopende verplichtingen<span class=\"_ _1b\"> </span>\ue61b\ue61b<span class=\"_ _ac\"> </span>\ue61b\ue618T<span class=\"_ _2\"></span>otaal van de verplichtingen aan het personeel<span class=\"_ _16b\"> </span>\ue614\ue619\ue615<span class=\"_ _143\"> </span>\ue615\ue619\ue61eKosten voor personeelsbeloningenMILJOEN EURO<span class=\"_ _d\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Loonlijst gerelateerde uitgaven<span class=\"_ _147\"> </span>\ue616\ue617\ue61a<span class=\"_ _143\"> </span>\ue616\ue619\ue61cKosten voor vergoedingen na uitdiensttreding, opgenomen in EBIT<span class=\"_ _205\"> </span>\ue61a\ue617<span class=\"_ _20b\"> </span>\ue616\ue616Opbouw van personeelsverplichtingen<span class=\"_ _21f\"> </span>\ue619\ue618<span class=\"_ _20b\"> </span>\ue619\ue61eOverige personeelsgerelateerde kosten<span class=\"_ _121\"> </span>\ue61d\ue61b<span class=\"_ _20b\"> </span>\ue61f\ue61aT<span class=\"_ _2\"></span>otale kosten voor personeelsbeloningen vervat in EBIT<span class=\"_ _170\"> </span>\ue618\ue617\ue61d<span class=\"_ _143\"> </span>\ue615\ue61c\ue619\ue690\ue604.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>VERGOEDINGEN NA UITDIENSTTREDINGIn de meeste landen w<span class=\"_ _2\"></span>aarin de Groep actief is, voorzien de ondernemin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de Groep in ver<span class=\"_ _0\"></span>goedingen n<span class=\"_ _0\"></span>a uitdienst<span class=\"ws1\">-</span>treding<span class=\"_ _0\"></span>, v<span class=\"_ _0\"></span>oornamelijk onder<span class=\"_ _2\"></span> de vorm van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>gen. In een aantal l<span class=\"_ _0\"></span>anden voorziet de Groep ook<span class=\"_ _0\"></span> in toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen.<span class=\"_ _0\"></span> De nettoverplichting uit hoof<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen v<span class=\"_ _0\"></span>oor Be<span class=\"_ _0\"></span>lgi\u00eb,<span class=\"_ _0\"></span> Duitsland, het V<span class=\"_ _2\"></span>erenigd K<span class=\"_ _0\"></span>oninkrijk en de V<span class=\"_ _2\"></span>erenig<span class=\"_ _0\"></span>de Staten v<span class=\"_ _0\"></span>an Amerika (hierna de <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>materi\u00eble<span class=\"_ _0\"></span>\u2019 landen<span class=\"_ _0\"></span>) vertegen<span class=\"_ _2\"></span>woordigen samen 98% (2021: 98%) v<span class=\"_ _2\"></span>an de totale nettoverplichting v<span class=\"_ _2\"></span>an de Groep. Een bel<span class=\"_ _0\"></span>angrijk deel v<span class=\"_ _2\"></span>an deze verplichting<span class=\"_ _0\"></span>en heeft betrek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>king op plannen w<span class=\"_ _2\"></span>aar<span class=\"_ _9\"></span>voor g<span class=\"_ _0\"></span>een rechten meer<span class=\"_ _0\"></span> kunnen w<span class=\"_ _0\"></span>orden opge<span class=\"_ _0\"></span>bouwd.<span class=\"_ _0\"></span> Dit is de situatie in het V<span class=\"_ _2\"></span>erenig<span class=\"_ _0\"></span>d Koninkrijk,<span class=\"_ _0\"></span> de V<span class=\"_ _2\"></span>erenigde Staten v<span class=\"_ _2\"></span>an Amerika en voor een be<span class=\"_ _0\"></span>langrijk deel <span class=\"_ _0\"></span>van de Duitse pensioenplannen.<span class=\"_ _2\"></span> In Belgi\u00eb is het \u2018Fa<span class=\"_ _0\"></span>briekspensi<span class=\"ws1\">-</span>oenplan<span class=\"_ _2\"></span>\u2019 gesloten <span class=\"_ _0\"></span>voor nieu<span class=\"_ _0\"></span>we managers <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep welk<span class=\"_ _0\"></span>e in dienst treden v<span class=\"_ _2\"></span>anaf 1 januari 2019.De impact v<span class=\"_ _2\"></span>an de pensioenregelingen v<span class=\"_ _2\"></span>an de Groep op de geconsolideerde bal<span class=\"_ _0\"></span>ans en winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt weer<span class=\"_ _0\"></span><span class=\"ws1\">-</span>geven in v<span class=\"_ _0\"></span>olgend ov<span class=\"_ _0\"></span>erzicht, uitg<span class=\"_ _0\"></span>esplitst over<span class=\"_ _2\"></span> de \u2018ma<span class=\"_ _0\"></span>teri\u00eble landen<span class=\"_ _2\"></span>\u2019 en de ov<span class=\"_ _0\"></span>erige landen v<span class=\"_ _2\"></span>an de Groep.\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _233\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>Belgi\u00eb /  Belgi\u00eb /  Overige Overige Duitsland / TOT<span class=\"_ _0\"></span>AALDuitsland / TOT<span class=\"_ _0\"></span>AALlandenlandenMILJOEN EUROVK / VSVK / VSV<span class=\"_ _2\"></span>erplichtingen wegens vergoedingen na uitdiensttreding<span class=\"_ _234\"> </span>\ue619\ue61d\ue616<span class=\"_ _a4\"> </span>\ue61d\ue616<span class=\"_ _4b\"> </span>\ue619\ue61f\ue61c<span class=\"_ _e7\"> </span>\ue618\ue61f\ue61d<span class=\"_ _a4\"> </span>\ue61d\ue61e<span class=\"_ _94\"> </span>\ue618\ue61a\ue61dActiva in verband met vergoedingen na uitdiensttreding<span class=\"_ _234\"> </span>(\ue616\ue61e)<span class=\"_ _a3\"> </span>-<span class=\"_ _7f\"> </span>(\ue616\ue61e)<span class=\"_ _28\"> </span>(\ue61d\ue61c)<span class=\"_ _a3\"> </span>-<span class=\"_ _7f\"> </span>(\ue61d\ue61c)Netto positie in de balans<span class=\"_ _235\"> </span>\ue615\ue616\ue619<span class=\"_ _a4\"> </span>\ue61c\ue619<span class=\"_ _4b\"> </span>\ue615\ue614\ue614<span class=\"_ _e7\"> </span>\ue618\ue61e\ue61d<span class=\"_ _a4\"> </span>\ue61c\ue61e<span class=\"_ _94\"> </span>\ue618\ue61c\ue61d\ue61b\ue61c%<span class=\"_ _ba\"> </span>\ue61b\ue61c%\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _233\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>Belgi\u00eb /  Belgi\u00eb /  Overige Overige Duitsland / TOT<span class=\"_ _0\"></span>AALDuitsland / TOT<span class=\"_ _0\"></span>AALlandenlandenMILJOEN EUROVK / VSVK / VSW<span class=\"_ _0\"></span>erkgeversbijdragen voor toegezegdebijdrageregelingen<span class=\"_ _199\"> </span>\ue616<span class=\"_ _236\"> </span>\ue616<span class=\"_ _1bd\"> </span>\ue61c<span class=\"_ _40\"> </span>\ue616<span class=\"_ _236\"> </span>\ue616<span class=\"_ _1bd\"> </span>\ue61bKosten voor vergoedingen na uitdiensttreding -  \ue61f\ue616<span class=\"_ _237\"> </span>\ue610-\ue610<span class=\"_ _8f\"> </span>\ue61f\ue616<span class=\"_ _238\"> </span>\ue61d\ue61b<span class=\"_ _236\"> </span>\ue61d<span class=\"_ _bf\"> </span>\ue61f\ue61eaan het dienstjaar toegerekendKosten voor vergoedingen na uitdiensttreding - verstreken diensttijd<span class=\"_ _239\"> </span>-<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _8f\"> </span>(\ue61d)<span class=\"_ _f3\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _1c4\"> </span>-Kosten voor vergoedingen na uitdiensttreding - belangrijke inperking/ -<span class=\"_ _85\"> </span>(\ue616)<span class=\"_ _8f\"> </span>(\ue616)<span class=\"_ _f3\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _1c4\"> </span>-be\u00ebindiging van de regelingenKosten voor Belgische toegezegdebijdrageregelingen  \ue61b<span class=\"_ _a3\"> </span>-<span class=\"_ _a4\"> </span>\ue61b<span class=\"_ _238\"> </span>\ue61d\ue618<span class=\"_ _a3\"> </span>-<span class=\"_ _ee\"> </span>\ue61d\ue617met gewaarborgd rendementKosten wegens vergoedingen na uitdiensttreding, opgenomen in EBIT<span class=\"_ _196\"> </span>\ue61d\ue616<span class=\"_ _a8\"> </span>(\ue61c)<span class=\"_ _bf\"> </span>\ue61d\ue615<span class=\"_ _238\"> </span>\ue61d\ue617<span class=\"_ _236\"> </span>\ue618<span class=\"_ _bf\"> </span>\ue619\ue619Netto\ue613nancieringskost voor verplichtingen wegens vergoedingen  \ue614<span class=\"_ _a3\"> </span>-<span class=\"_ _a4\"> </span>\ue614<span class=\"_ _12b\"> </span>\ue614<span class=\"_ _a3\"> </span>-<span class=\"_ _a4\"> </span>\ue614na uitdiensttredingT<span class=\"_ _2\"></span>otaal pensioenkosten weergegeven in de winst- en verliesrekening<span class=\"_ _3f\"> </span>\ue619\ue618<span class=\"_ _a8\"> </span>(\ue61c)<span class=\"_ _bf\"> </span>\ue619\ue619<span class=\"_ _238\"> </span>\ue619\ue616<span class=\"_ _236\"> </span>\ue618<span class=\"_ _bf\"> </span>\ue618\ue61fIn Zw<span class=\"_ _0\"></span>eden heeft de Onderneming haar<span class=\"_ _2\"></span> pensioenverplichtingen in de loop v<span class=\"_ _2\"></span>an het eerste kw<span class=\"_ _0\"></span>artaal v<span class=\"_ _0\"></span>an 2021 g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerd naar<span class=\"_ _0\"></span> een verze<span class=\"_ _0\"></span>ker<span class=\"_ _0\"></span>aar <span class=\"_ _0\"></span>wat a<span class=\"_ _0\"></span>anleiding heeft geg<span class=\"_ _0\"></span>even tot een \u00e9\u00e9nmalige kasuitg<span class=\"_ _0\"></span>ave v<span class=\"_ _2\"></span>an 16 miljoen euro en een \u00e9\u00e9nmalige opbrengst v<span class=\"_ _2\"></span>an 5 miljoen euro.<span class=\"_ _0\"></span> Het transfer<span class=\"_ _0\"></span>eren v<span class=\"_ _0\"></span>an het Zw<span class=\"_ _0\"></span>eedse pensioenplan naar<span class=\"_ _2\"></span> een externe verzek<span class=\"_ _0\"></span>eraar<span class=\"_ _2\"></span> verklaarde in 2021 bijna <span class=\"_ _0\"></span>volledig de evolutie v<span class=\"_ _2\"></span>an de pensioenverplichtingen <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>niet-materi\u00eble<span class=\"_ _2\"></span>\u2019 landen van de Gr<span class=\"_ _0\"></span>oep.De evolutie v<span class=\"_ _2\"></span>an de pensioenverplichtingen v<span class=\"_ _2\"></span>an de \u2018ma<span class=\"_ _0\"></span>teri\u00eble landen<span class=\"_ _2\"></span>\u2019 v<span class=\"_ _2\"></span>an de Groep wordt toeg<span class=\"_ _0\"></span>elicht onder hoof<span class=\"_ _0\"></span>dstuk 13.2.<span class=\"_ _0\"></span> 13.<span class=\"_ _2\"></span>1 T<span class=\"_ _1\"></span>oegezegdebijdrageregelingenIn 2022 beta<span class=\"_ _0\"></span>alde de Groep aan openbaar<span class=\"_ _2\"></span> of privaat beheer<span class=\"_ _0\"></span>de pensioen- of verzek<span class=\"_ _2\"></span>eringsfondsen 9 miljoen euro (8 miljoen euro in 20<span class=\"_ _0\"></span>21) voor<span class=\"_ _2\"></span> haar toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _2\"></span>ageregelingen.<span class=\"_ _2\"></span> Hier<span class=\"_ _9\"></span>van heeft 4 miljoen eur<span class=\"_ _0\"></span>o betrekking op de <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>materi\u00eble<span class=\"_ _0\"></span>\u2019 landen van de Gr<span class=\"_ _0\"></span>oep (2021: 4 miljoen eur<span class=\"_ _0\"></span>o). E<span class=\"_ _0\"></span>enmaal de bijdrag<span class=\"_ _0\"></span>e is betaald, hebben de ondernemin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de Groep geen <span class=\"_ _0\"></span>verder<span class=\"_ _0\"></span>e verplichtingen meer<span class=\"_ _2\"></span>. De periodie<span class=\"_ _0\"></span>ke bijdr<span class=\"_ _0\"></span>agen vormen een k<span class=\"_ _0\"></span>ost v<span class=\"_ _0\"></span>an het jaar<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarin ze v<span class=\"_ _0\"></span>erschuldigd zijn.T<span class=\"_ _2\"></span>oege<span class=\"_ _0\"></span>zegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en in Belgi\u00eb zijn inzake de toe te p<span class=\"_ _0\"></span>assen boekhoudkundig<span class=\"_ _0\"></span>e behandeling in IFR<span class=\"_ _0\"></span>S geen toegez<span class=\"_ _0\"></span>eg<span class=\"ws1\">-</span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>gen maar<span class=\"_ _0\"></span> toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen.<span class=\"_ _0\"></span> Bijkomende inform<span class=\"_ _0\"></span>atie wor<span class=\"_ _0\"></span>dt hierna verstr<span class=\"_ _0\"></span>ekt.13.2 T<span class=\"_ _c3\"></span>o<span class=\"_ _9\"></span>egezegdpensio<span class=\"_ _9\"></span>enregelingen13.2.<span class=\"_ _2\"></span>1 Belgische to<span class=\"_ _9\"></span>egezegdebijdrageregelingen met gewaarborgd rendementBelgische toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _2\"></span>ageregelingen met g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>arborgd r<span class=\"_ _0\"></span>endement vallen onder<span class=\"_ _2\"></span> toepassing van de <span class=\"_ _0\"></span>wet v<span class=\"_ _0\"></span>an april 2003 op de aanv<span class=\"_ _0\"></span>ullende pensioenen. V<span class=\"_ _2\"></span>olgens artik<span class=\"_ _0\"></span>el 24 v<span class=\"_ _0\"></span>an deze w<span class=\"_ _0\"></span>et hebben aang<span class=\"_ _0\"></span>eslotenen recht op een minimum rendement op bijdrag<span class=\"_ _0\"></span>en betaald door hetzij de org<span class=\"_ _0\"></span>anisator <span class=\"_ _0\"></span>van het plan hetzij de <span class=\"_ _0\"></span>werknemer<span class=\"_ _2\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ot 31 december<span class=\"_ _0\"></span> 2015 gold een minimum rendement v<span class=\"_ _2\"></span>an 3,75% op de persoonlijk<span class=\"_ _0\"></span>e bijdragen <span class=\"_ _0\"></span>van de w<span class=\"_ _0\"></span>erknemer en 3,25% op de bijdr<span class=\"_ _2\"></span>agen van de w<span class=\"_ _0\"></span>erkgev<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>.De wet v<span class=\"_ _2\"></span>an 18 december 2015, <span class=\"_ _0\"></span>van kr<span class=\"_ _2\"></span>acht vanaf 1 januari 201<span class=\"_ _0\"></span>6, heef<span class=\"_ _0\"></span>t een aantal wijziging<span class=\"_ _0\"></span>en doorgevoer<span class=\"_ _0\"></span>d aan de wet v<span class=\"_ _2\"></span>an 28 april 2003.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>anaf 1 januari 2016 w<span class=\"_ _0\"></span>ordt het gew<span class=\"_ _2\"></span>aarborgd rendement in lijn g<span class=\"_ _0\"></span>ebracht met een bep<span class=\"_ _0\"></span>aald percentag<span class=\"_ _0\"></span>e (65%) v<span class=\"_ _0\"></span>an het gemiddeld rendement op 1 juni o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de laatste 24 ma<span class=\"_ _0\"></span>anden van Be<span class=\"_ _0\"></span>lgische Staatsobligaties (OLO<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s) met een looptijd van 1<span class=\"_ _0\"></span>0 jaar<span class=\"_ _2\"></span>, met een minimum v<span class=\"_ _0\"></span>an 1,<span class=\"_ _0\"></span>75% en een maximum v<span class=\"_ _2\"></span>an 3,75%.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>anaf 2016 is de interest<span class=\"_ _0\"></span>voet v<span class=\"_ _0\"></span>astgeste<span class=\"_ _0\"></span>ld op 1,<span class=\"_ _0\"></span>75% en is zow<span class=\"_ _0\"></span>el op de persoonlijke bijdr<span class=\"_ _0\"></span>agen v<span class=\"_ _2\"></span>an de werknemer als op de bijdr<span class=\"_ _0\"></span>agen v<span class=\"_ _0\"></span>an de werk<span class=\"_ _0\"></span>gever<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an toepassing<span class=\"_ _0\"></span>.W<span class=\"_ _2\"></span>at de toepassing v<span class=\"_ _2\"></span>an het gewaarbor<span class=\"_ _0\"></span>gd rendement betr<span class=\"_ _0\"></span>eft bij wijziging <span class=\"_ _0\"></span>van inter<span class=\"_ _0\"></span>estvoet v<span class=\"_ _0\"></span>oorziet de wet v<span class=\"_ _2\"></span>an 18 december 2015 in de toepas<span class=\"_ _0\"></span>sing v<span class=\"_ _0\"></span>an de \u2018horiz<span class=\"_ _0\"></span>ontale methode\u2019<span class=\"_ _2\"></span> voor ver<span class=\"_ _0\"></span>zeker<span class=\"_ _2\"></span>de plannen met een vast rendement tot a<span class=\"_ _0\"></span>an pensionering (de zog<span class=\"_ _0\"></span>enoemde \u2018T<span class=\"_ _2\"></span>ak<span class=\"_ _0\"></span> 21<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>erde pr<span class=\"_ _0\"></span>oducten) en de \u2018v<span class=\"_ _0\"></span>erticale methode\u2019<span class=\"_ _0\"></span> voor<span class=\"_ _2\"></span> alle andere situaties. Alle v<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>erde plan<span class=\"ws1\">-</span>nen binnen de Belgische ondernemingen v<span class=\"_ _2\"></span>an de Groep zijn beheerd v<span class=\"_ _0\"></span>ia \u2018T<span class=\"_ _1\"></span>ak 21\u2019<span class=\"_ _0\"></span> verz<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span>de producten.De toepassing v<span class=\"_ _2\"></span>an de \u2018horizontale methode<span class=\"_ _2\"></span>\u2019 is vergelijkb<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span> met een depositorekenin<span class=\"_ _0\"></span>g met vas<span class=\"_ _0\"></span>te rente<span class=\"_ _0\"></span>. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> alle bijdrag<span class=\"_ _0\"></span>en die over<span class=\"_ _0\"></span>eenkomstig het plan v<span class=\"_ _0\"></span>erschuldigd zijn v<span class=\"_ _0\"></span>oor de da<span class=\"_ _0\"></span>tum van <span class=\"_ _0\"></span>vasts<span class=\"_ _0\"></span>telling v<span class=\"_ _0\"></span>an de gewijzig<span class=\"_ _2\"></span>de interestvoet, blijft de vorige inter<span class=\"_ _0\"></span>estvoet v<span class=\"_ _2\"></span>an toepassing tot het ogenblik w<span class=\"_ _2\"></span>aarop een v<span class=\"_ _0\"></span>an volgende situa<span class=\"_ _0\"></span>ties zich voordoet: be\u00ebindigin<span class=\"_ _0\"></span>g van de tewerkste<span class=\"_ _0\"></span>lling,<span class=\"_ _0\"></span> pensionering of stopz<span class=\"_ _0\"></span>etting v<span class=\"_ _0\"></span>an het plan. De nieuw<span class=\"_ _0\"></span>e interestv<span class=\"_ _0\"></span>oet is dan v<span class=\"_ _0\"></span>an toepassing op alle bijdr<span class=\"_ _0\"></span>agen verschuldigd <span class=\"_ _0\"></span>vanaf de da<span class=\"_ _0\"></span>tum v<span class=\"_ _0\"></span>an vas<span class=\"_ _0\"></span>tstelling v<span class=\"_ _2\"></span>an de gewijzigde interest<span class=\"_ _0\"></span>voet tot het ogenblik <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>op een v<span class=\"_ _0\"></span>an voorga<span class=\"_ _0\"></span>ande situaties zich voor<span class=\"_ _0\"></span>doet.Het minimum rendement v<span class=\"_ _2\"></span>an 3,25% (bijdragen v<span class=\"_ _0\"></span>an de werkg<span class=\"_ _0\"></span>ever) en 3,<span class=\"_ _2\"></span>75% (persoonlijke bijdr<span class=\"_ _0\"></span>agen werknemer<span class=\"_ _0\"></span>) is bijge<span class=\"ws1\">-</span>volg voor<span class=\"_ _2\"></span> alle toegezegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en met gew<span class=\"_ _0\"></span>aarborgd r<span class=\"_ _0\"></span>endement nog v<span class=\"_ _0\"></span>an toepassing v<span class=\"_ _0\"></span>oor bijdr<span class=\"_ _2\"></span>agen betaald tot 31 december 201<span class=\"_ _0\"></span>5. Op dez<span class=\"_ _0\"></span>e bijdrag<span class=\"_ _0\"></span>en hebben aangeslotenen r<span class=\"_ _0\"></span>echt op een minimum rendement v<span class=\"_ _2\"></span>an 3,25%/<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span>75% tot aan pensionering (be\u00ebindiging v<span class=\"_ _2\"></span>an de tewerkstelling of stopz<span class=\"_ _0\"></span>etting v<span class=\"_ _0\"></span>an het plan).<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor bijdr<span class=\"_ _0\"></span>agen betaald v<span class=\"_ _2\"></span>anaf 2016 is de werk<span class=\"_ _2\"></span><span class=\"ws1\">-</span>gever<span class=\"_ _2\"></span> verplicht een minimum rendement van 1,<span class=\"_ _2\"></span>75% te garander<span class=\"_ _0\"></span>en tot aan pensionering (uitstapr<span class=\"_ _0\"></span>egeling of be\u00ebindiging <span class=\"_ _0\"></span>van tewerkste<span class=\"_ _0\"></span>lling).V<span class=\"_ _2\"></span>erzeker<span class=\"_ _2\"></span>aars kennen een rendement toe die<span class=\"_ _0\"></span>, de w<span class=\"_ _0\"></span>instdeelname buiten beschouwin<span class=\"_ _0\"></span>g gelaten,<span class=\"_ _0\"></span> lager<span class=\"_ _0\"></span> is dan de verplichte minimum rendementsgar<span class=\"_ _0\"></span>antie zoals opg<span class=\"_ _0\"></span>elegd in de w<span class=\"_ _0\"></span>et. In dit kader<span class=\"_ _2\"></span> spreken we v<span class=\"_ _2\"></span>an de technische rentevoeten. <span class=\"_ _0\"></span>Aange<span class=\"ws1\">-</span>zien de werkg<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span> verplicht w<span class=\"_ _0\"></span>ordt een minimum rendement te gar<span class=\"_ _2\"></span>anderen die hoger is dan de technische r<span class=\"_ _0\"></span>entevoeten, worden niet alle a<span class=\"_ _0\"></span>ctuari\u00eble en inv<span class=\"_ _0\"></span>esteringsrisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s overg<span class=\"_ _0\"></span>edrag<span class=\"_ _0\"></span>en naar<span class=\"_ _0\"></span> de verze<span class=\"_ _0\"></span>keringsmaa<span class=\"_ _0\"></span>tschappijen die deze pl<span class=\"_ _0\"></span>annen be<span class=\"ws1\">-</span>heren. Bijg<span class=\"_ _0\"></span>evolg voldoen de<span class=\"_ _0\"></span>ze plannen niet aan de de\ue616nitie <span class=\"_ _0\"></span>van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>g zoals opg<span class=\"_ _0\"></span>enomen in IFRS en worden z<span class=\"_ _0\"></span>e per de\ue616nitie als toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>g geran<span class=\"_ _0\"></span>gschikt.<span class=\"_ _0\"></span> In Belgi\u00eb omv<span class=\"_ _2\"></span>atten de toegezegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en pensioenplannen, gr<span class=\"_ _0\"></span>oepsverz<span class=\"_ _0\"></span>ekerin<span class=\"_ _0\"></span>gen en pensioenplannen die voor<span class=\"_ _0\"></span>zien in uitgestelde v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> bonussen v<span class=\"_ _0\"></span>an werknemers. De netto<span class=\"_ _0\"></span>verplichting op 31 december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 bedroeg 10 miljoen Eur<span class=\"_ _0\"></span>o (5 miljoen euro op 31 december 2<span class=\"_ _0\"></span>021) en wordt bijn<span class=\"_ _0\"></span>a volledig v<span class=\"_ _0\"></span>erklaard door<span class=\"_ _2\"></span> de bonuspensioenplannen. In 2022 be<span class=\"_ _0\"></span>droeg de aan het dienstjaar<span class=\"_ _2\"></span> toegerekende pensioenk<span class=\"_ _0\"></span>ost voor<span class=\"_ _2\"></span> de Belgische toegezegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en met ge<span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>arborgd rendement 1<span class=\"_ _0\"></span>5 miljoen euro (20<span class=\"_ _0\"></span>21: 9 miljoen euro) of een toename met 6 miljoen E<span class=\"_ _0\"></span>uro,<span class=\"_ _2\"></span> voornamelijk verkl<span class=\"_ _0\"></span>aard door de toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>de bonussen over<span class=\"_ _2\"></span> het dienstjaar 20<span class=\"_ _0\"></span>21 welk<span class=\"_ _0\"></span>e wer<span class=\"_ _0\"></span>den bijgedr<span class=\"_ _0\"></span>agen in het plan in 20<span class=\"_ _0\"></span>22.Alle voornoemde plannen w<span class=\"_ _0\"></span>orden met w<span class=\"_ _0\"></span>erkgev<span class=\"_ _0\"></span>ersbijdragen g<span class=\"_ _0\"></span>e\ue616nancierd met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an de groepsv<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>ering voor<span class=\"_ _2\"></span> kaderleden en uitvoer<span class=\"_ _0\"></span>ende bestuursleden die zo<span class=\"_ _0\"></span>wel met w<span class=\"_ _0\"></span>erkgevers- als <span class=\"_ _0\"></span>werknemersbijdrag<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>dt ge\ue616nancier<span class=\"_ _0\"></span>d. In 20<span class=\"_ _0\"></span>22 bedroegen de j<span class=\"_ _0\"></span>aarlijkse werk<span class=\"_ _0\"></span>geversbijdr<span class=\"_ _2\"></span>agen 15 miljoen euro (2021: 8 miljoen eur<span class=\"_ _0\"></span>o).<span class=\"_ _0\"></span> De Groep verw<span class=\"_ _0\"></span>acht een gelijkaar<span class=\"_ _2\"></span>dige bijdrag<span class=\"_ _0\"></span>e te storten voor<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3.13.2.2 T<span class=\"_ _c3\"></span>o<span class=\"_ _9\"></span>egezegdpensioenregelingen met uitzondering van to<span class=\"_ _9\"></span>egezegdebijdrageregelingen met gewaarborgd rendementIn de Groep betre\ue618en de <span class=\"_ _0\"></span>vergoedin<span class=\"_ _0\"></span>gen na uitdiensttr<span class=\"_ _0\"></span>eding v<span class=\"_ _0\"></span>an het type \u2018T<span class=\"_ _1\"></span>oegezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen<span class=\"_ _2\"></span>\u2019 v<span class=\"_ _0\"></span>ooral pensioen<span class=\"ws1\">-</span>voorde<span class=\"_ _0\"></span>len. Het \u2018Gr<span class=\"_ _0\"></span>oup P<span class=\"_ _0\"></span>ension Committee<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>\u2019 gecre\u00eber<span class=\"_ _0\"></span>d als een subcomit\u00e9 v<span class=\"_ _0\"></span>an het \u2018Ex<span class=\"_ _0\"></span>ecutive Committee<span class=\"_ _2\"></span>\u2019 van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> assisteert het \u2018Executive C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _0\"></span> in het toezicht en de supervisie v<span class=\"_ _2\"></span>an de verschillende binnen de Groep bestaande pensioenplannen en andere ov<span class=\"_ _0\"></span>ereenkomsten die <span class=\"_ _0\"></span>voorzien in v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en na uitdiensttreding<span class=\"_ _2\"></span>.Het comit\u00e9 adviseert het <span class=\"_ _0\"></span>\u2018Executive C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _0\"></span> over<span class=\"_ _2\"></span> aangelegenheden in v<span class=\"_ _0\"></span>erband met het ontwerpen <span class=\"_ _0\"></span>van personeels<span class=\"ls1 ws1\">-</span>beloningsplannen zo<span class=\"_ _0\"></span>als het aanpassen of be\u00ebindigen \u2013 g<span class=\"_ _0\"></span>eheel of gedee<span class=\"_ _0\"></span>ltelijk \u2013 v<span class=\"_ _2\"></span>an de personeelsbeloningsplannen en de \ue616nanciering ervan.<span class=\"_ _2\"></span> Naast het adviseren <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>\u2018Executiv<span class=\"_ _0\"></span>e Committee\u2019<span class=\"_ _c3\"></span>, is het \u2018Gr<span class=\"_ _0\"></span>oup P<span class=\"_ _0\"></span>ension Committee<span class=\"_ _0\"></span>\u2019 eveneens<span class=\"_ _0\"></span> ver<span class=\"_ _0\"></span>antwoorde<span class=\"_ _0\"></span>lijk voor<span class=\"_ _2\"></span> het toezicht op het plaatselijke bestuur<span class=\"_ _2\"></span>, zijnde het lokale bes<span class=\"_ _0\"></span>tuur v<span class=\"_ _2\"></span>an het pensioenfonds en het bestuur <span class=\"_ _0\"></span>van de v<span class=\"_ _0\"></span>erantw<span class=\"_ _0\"></span>oordelijk<span class=\"_ _2\"></span>e werkgevers die bijdr<span class=\"_ _0\"></span>agen in dit fonds.<span class=\"_ _0\"></span> Zij houdt toezicht op het v<span class=\"_ _0\"></span>ervullen v<span class=\"_ _0\"></span>an hun ver<span class=\"_ _0\"></span><span class=\"ls1 ws1\">-</span>antwoor<span class=\"_ _0\"></span>delijkheden in pensioenger<span class=\"_ _0\"></span>elateer<span class=\"_ _0\"></span>de aangeleg<span class=\"_ _0\"></span>enheden. Het <span class=\"_ _0\"></span>\u2018Group P<span class=\"_ _2\"></span>ension Committee\u2019<span class=\"_ _0\"></span> heeft voor<span class=\"_ _0\"></span> de belang<span class=\"ls1 ws1\">-</span>rijkste plannen die v<span class=\"_ _0\"></span>ia een afzonderlijk pensioenf<span class=\"_ _0\"></span>onds wor<span class=\"_ _0\"></span>den ge\ue616nancierd een s<span class=\"_ _0\"></span>trategische allocatie <span class=\"_ _0\"></span>van de f<span class=\"_ _0\"></span>ondsbe<span class=\"ls1 ws1\">-</span>leggingen v<span class=\"_ _2\"></span>astgelegd.<span class=\"_ _0\"></span> Het comit\u00e9 herbekijkt op r<span class=\"_ _0\"></span>egelmatig<span class=\"_ _0\"></span>e basis de gew<span class=\"_ _0\"></span>enste onderverdeling <span class=\"_ _0\"></span>van f<span class=\"_ _0\"></span>ondsbeleggingen om zich zo te ver<span class=\"_ _0\"></span>zeker<span class=\"_ _0\"></span>en dat ze a<span class=\"_ _0\"></span>angepast blijv<span class=\"_ _0\"></span>en aan de verschillende pr<span class=\"_ _0\"></span>o\ue616elen v<span class=\"_ _0\"></span>an verplichting<span class=\"_ _0\"></span>en van pensioenf<span class=\"_ _0\"></span>ondsen. V<span class=\"_ _2\"></span>oor het beheer<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de beleggingsfondsen wor<span class=\"_ _2\"></span>dt het \u2018Group P<span class=\"_ _2\"></span>ension Committee\u2019 bijg<span class=\"_ _0\"></span>estaan door het <span class=\"_ _2\"></span>\u2018Group Pension<span class=\"_ _0\"></span> Inves<span class=\"_ _0\"></span>tment Committee.<span class=\"_ _c3\"></span>\u2019 Het \u2018Gr<span class=\"_ _0\"></span>oup P<span class=\"_ _0\"></span>ension Inves<span class=\"_ _0\"></span>tment Committee\u2019<span class=\"_ _2\"></span> heeft een \u2018Group In<span class=\"_ _0\"></span>vestment Guideline<span class=\"_ _2\"></span>\u2019 uitge<span class=\"ls1 ws1\">-</span>va<span class=\"_ _0\"></span>ardigd <span class=\"_ _0\"></span>welk<span class=\"_ _0\"></span>e door het <span class=\"_ _0\"></span>\u2018Group P<span class=\"_ _2\"></span>ension Committee\u2019<span class=\"_ _0\"></span> werd g<span class=\"_ _0\"></span>oedgek<span class=\"_ _0\"></span>eurd.<span class=\"_ _0\"></span> Het \u2018Gr<span class=\"_ _0\"></span>oup P<span class=\"_ _0\"></span>ension Committee<span class=\"_ _0\"></span>\u2019 houdt toezicht<span class=\"_ _0\"></span> op de juiste toepassing <span class=\"_ _0\"></span>van de<span class=\"_ _0\"></span>ze richtlijn.De Groep onderzoe<span class=\"_ _0\"></span>kt vi<span class=\"_ _0\"></span>a haar<span class=\"_ _0\"></span> \u2018Gr<span class=\"_ _0\"></span>oup Pension C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _0\"></span> oplossingen om de om<span class=\"_ _2\"></span>vang v<span class=\"_ _0\"></span>an de verplichting<span class=\"_ _0\"></span>en wegens v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>goeding<span class=\"_ _0\"></span>en na uitdiensttreding te <span class=\"_ _0\"></span>verminderen alsook<span class=\"_ _0\"></span> de eraan v<span class=\"_ _0\"></span>erbonden risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s. De laatste j<span class=\"_ _0\"></span>aren heeft het \u2018<span class=\"_ _0\"></span>Group P<span class=\"_ _2\"></span>ension Committee<span class=\"_ _0\"></span>\u2019 verschillende m<span class=\"_ _0\"></span>aatreg<span class=\"_ _0\"></span>elen voorg<span class=\"_ _0\"></span>esteld en gere<span class=\"_ _2\"></span>aliseerd zoals de sluiting v<span class=\"_ _2\"></span>an het \u2018Fabrie<span class=\"_ _0\"></span>kspensioenplan<span class=\"_ _2\"></span>\u2019 v<span class=\"_ _0\"></span>oor nieuwe manag<span class=\"_ _0\"></span>ers die in dienst treden v<span class=\"_ _2\"></span>anaf 1 januari 2019, het aanbod in december<span class=\"_ _2\"></span> 2018 om een speci\ue616ek deel v<span class=\"_ _0\"></span>an de rech<span class=\"ws1\">-</span>ten opgebouw<span class=\"_ _2\"></span>d onder het \u2018<span class=\"_ _1\"></span>Agfa UK pension plan<span class=\"_ _2\"></span>\u2019 ov<span class=\"_ _0\"></span>er te dr<span class=\"_ _2\"></span>agen aan een derde verz<span class=\"_ _0\"></span>eker<span class=\"_ _2\"></span>aar<span class=\"_ _0\"></span>, de \u00e9\u00e9nmalig<span class=\"_ _0\"></span>e afwikkeling in 2018 v<span class=\"_ _0\"></span>an pensioenverplichtin<span class=\"_ _0\"></span>gen aan niet-actiev<span class=\"_ _0\"></span>e leden met opgebouw<span class=\"_ _2\"></span>de uitgestelde rechten in het pensioenplan v<span class=\"_ _0\"></span>an de V<span class=\"_ _2\"></span>erenigde Staten v<span class=\"_ _2\"></span>an Amerika. De gepensioneer<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>an het \u2018<span class=\"_ _1\"></span>Agfa Corpora<span class=\"_ _0\"></span>tion Pension Pl<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span>\u2019 wer<span class=\"_ _0\"></span>d in 2019 de moge<span class=\"_ _0\"></span>lijkheid geboden om hun rechten \u00e9\u00e9nm<span class=\"_ _0\"></span>alig af te kopen. In 20<span class=\"_ _2\"></span>20 werden ver<span class=\"_ _2\"></span>dere acties ondernomen om de risico<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>s gek<span class=\"_ _0\"></span>oppeld aan pensioenverplichtin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an het \u2018<span class=\"_ _1\"></span>Agfa Corpor<span class=\"_ _0\"></span>ation P<span class=\"_ _0\"></span>ension Plan<span class=\"_ _2\"></span>\u2019 in te perk<span class=\"_ _0\"></span>en door de betaling <span class=\"_ _0\"></span>van een \u00e9\u00e9nm<span class=\"_ _0\"></span>alige premie aan de verz<span class=\"_ _0\"></span>eker<span class=\"_ _2\"></span>aar die de pensioenverplichtin<span class=\"_ _0\"></span>gen overneemt en de uitk<span class=\"_ _2\"></span>ering van pensioenrechten aan niet-a<span class=\"_ _0\"></span>ctieve deelne<span class=\"ws1\">-</span>mers met opgebouw<span class=\"_ _2\"></span>de rechten en actieve deelnemers die per 1 december<span class=\"_ _2\"></span> 2020 59,5 jaar<span class=\"_ _2\"></span> of<span class=\"_ _9\"></span> ouder zijn.<span class=\"_ _0\"></span> In 2021 w<span class=\"_ _0\"></span>erden 70% <span class=\"_ _0\"></span>van de pensioen<span class=\"_ _2\"></span>verplichtingen v<span class=\"_ _0\"></span>an de gepensioneerden v<span class=\"_ _2\"></span>an het \u2018<span class=\"_ _2\"></span>Agf<span class=\"_ _0\"></span>a UK pension plan<span class=\"_ _2\"></span>\u2019 onderg<span class=\"_ _0\"></span>ebra<span class=\"_ _0\"></span>cht in een verz<span class=\"_ _0\"></span>ekeringspolis die aan de <span class=\"_ _0\"></span>werkgev<span class=\"_ _0\"></span>er de uitbetalin<span class=\"_ _0\"></span>g van de <span class=\"_ _0\"></span>voordelen,<span class=\"_ _2\"></span> waar<span class=\"_ _0\"></span> de gepensioneerden r<span class=\"_ _0\"></span>echt op heb<span class=\"ws1\">-</span>ben, gar<span class=\"_ _2\"></span>andeert (\u2018buy-in<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-contract).<span class=\"_ _0\"></span> In 2022 <span class=\"_ _0\"></span>werd een t<span class=\"_ _0\"></span>weede \u2018<span class=\"_ _0\"></span>buy-in<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-contra<span class=\"_ _0\"></span>ct afgesloten w<span class=\"_ _2\"></span>aarbij de resterende pensioen<span class=\"ws1\">-</span>verplichtingen <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>epensioneerden en het merendee<span class=\"_ _0\"></span>l van de le<span class=\"_ _0\"></span>den met uitgestelde rechten in een <span class=\"_ _0\"></span>verzek<span class=\"_ _2\"></span>eringspolis werden onder<span class=\"_ _0\"></span>gebr<span class=\"_ _0\"></span>acht. Op het og<span class=\"_ _0\"></span>enblik v<span class=\"_ _0\"></span>an voornoemde tr<span class=\"_ _0\"></span>ansacties wor<span class=\"_ _0\"></span>dt door het pensioenpl<span class=\"_ _0\"></span>an een \u00e9\u00e9nmalige premie betaald; de verg<span class=\"_ _0\"></span>oedingen v<span class=\"_ _0\"></span>oor de le<span class=\"_ _0\"></span>den van het pl<span class=\"_ _0\"></span>an wor<span class=\"_ _0\"></span>den vervolgens door<span class=\"_ _2\"></span> de verzeker<span class=\"_ _2\"></span>aar gestort in het plan op het ogenblik da<span class=\"_ _0\"></span>t deze v<span class=\"_ _0\"></span>erschuldigd zijn.<span class=\"_ _0\"></span> De opbrengsten die het plan collecteert v<span class=\"_ _2\"></span>an de verzek<span class=\"_ _0\"></span>eraar<span class=\"_ _2\"></span> zijn in overeenstemming met de uitgaande ver<span class=\"_ _0\"></span>goedingen <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de leden w<span class=\"_ _0\"></span>aardoor<span class=\"_ _2\"></span> het plan beschermd is tegen het risico op tekorten in activ<span class=\"_ _2\"></span>a om de toekomstig<span class=\"_ _0\"></span>e verplichting<span class=\"_ _0\"></span>en af te kunnen dekk<span class=\"_ _0\"></span>en. Het manag<span class=\"_ _0\"></span>ement v<span class=\"_ _0\"></span>an de Groep heeft geoor<span class=\"_ _2\"></span>deeld dat het impact v<span class=\"_ _0\"></span>an de transactie be<span class=\"_ _0\"></span>handeld kan wor<span class=\"_ _0\"></span>den als een actuarieel v<span class=\"_ _0\"></span>erlies op fondsbeleggingen d<span class=\"_ _0\"></span>at weerg<span class=\"_ _0\"></span>egeven w<span class=\"_ _0\"></span>ordt in de niet-ger<span class=\"_ _0\"></span>eali<span class=\"ws1\">-</span>seerde res<span class=\"_ _0\"></span>ultaten gelet op de inhoud v<span class=\"_ _2\"></span>an de transactie zijnde een wijzigin<span class=\"_ _0\"></span>g in het beheer <span class=\"_ _0\"></span>van fondsbe<span class=\"_ _0\"></span>leggingen.<span class=\"_ _0\"></span> Dit besluit wordt tev<span class=\"_ _0\"></span>ens ver<span class=\"_ _0\"></span>der onderbouw<span class=\"_ _2\"></span>d door de gezamenlijk<span class=\"_ _0\"></span>e beslissing v<span class=\"_ _2\"></span>an het management van de Gr<span class=\"_ _0\"></span>oep en de trustees om het plan niet op te zeggen of af te w<span class=\"_ _0\"></span>ikkelen en dit ze<span class=\"_ _0\"></span>ker<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> de komende v<span class=\"_ _0\"></span>ier jar<span class=\"_ _0\"></span>en.De belangrijks<span class=\"_ _0\"></span>te toegezeg<span class=\"_ _2\"></span>dpensioenregelingen v<span class=\"_ _2\"></span>an de Groep gelden meestal voor<span class=\"_ _2\"></span> alle werknemers en zijn gebaseer<span class=\"_ _0\"></span>d op het salaris v<span class=\"_ _0\"></span>an de werknemer<span class=\"_ _0\"></span> en het aantal jaren diens<span class=\"_ _0\"></span>t. De kar<span class=\"_ _0\"></span>akteristiek<span class=\"_ _0\"></span>en en de risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s van de pensioenr<span class=\"_ _0\"></span>egelingen <span class=\"_ _0\"></span>worden hierna in detail besprok<span class=\"_ _0\"></span>en.Belgi\u00ebIn Belgi\u00eb hebben de verplichtin<span class=\"_ _0\"></span>gen weg<span class=\"_ _0\"></span>ens verg<span class=\"_ _0\"></span>oedingen na uitdiensttr<span class=\"_ _0\"></span>eding voorn<span class=\"_ _0\"></span>amelijk betre<span class=\"_ _0\"></span>kking op het basisplan,<span class=\"_ _0\"></span> genaamd <span class=\"_ _0\"></span>\u2018F<span class=\"_ _0\"></span>abriekspensioenplan<span class=\"_ _2\"></span>\u2019<span class=\"_ _c3\"></span>. Dit plan is ge\ue616nancierd <span class=\"_ _0\"></span>via bijdr<span class=\"_ _0\"></span>agen betaald aan een afz<span class=\"_ _0\"></span>onderlijk pensioenfonds opge<span class=\"ws1\">-</span>richt onder de r<span class=\"_ _0\"></span>echtsvorm OFP (Org<span class=\"_ _0\"></span>anisme voor<span class=\"_ _0\"></span> de Financiering v<span class=\"_ _2\"></span>an Pensioenen).<span class=\"_ _0\"></span> Dit fonds heeft als taak om de pensi<span class=\"ws1\">-</span>oenrechten die de werk<span class=\"_ _0\"></span>gevers,<span class=\"_ _0\"></span> die participeren in het f<span class=\"_ _0\"></span>onds, toez<span class=\"_ _0\"></span>eggen aan de beguns<span class=\"_ _0\"></span>tigden v<span class=\"_ _2\"></span>an het plan, uit te keren.<span class=\"_ _0\"></span> De werkg<span class=\"_ _0\"></span>evers die deelnemen aan het fonds zijn <span class=\"_ _0\"></span>Agfa-Gev<span class=\"_ _0\"></span>aert NV<span class=\"_ _1\"></span>, Agf<span class=\"_ _0\"></span>a NV en Agf<span class=\"_ _0\"></span>a O\ue618set BV<span class=\"_ _1\"></span>. V<span class=\"_ _2\"></span>anaf 1 januari 2019 is het <span class=\"_ _0\"></span>\u2018Fa<span class=\"_ _0\"></span>briekspensioenplan<span class=\"_ _2\"></span>\u2019 tev<span class=\"_ _0\"></span>ens gesloten voor<span class=\"_ _2\"></span> nieuwe managers v<span class=\"_ _2\"></span>an de Groep. De dee<span class=\"_ _0\"></span>lnemers van het \u2018F<span class=\"_ _2\"></span>abriekspensioenplan<span class=\"_ _2\"></span>\u2019 bouwen r<span class=\"_ _0\"></span>echten op geb<span class=\"_ _0\"></span>aseerd op een formule op basis <span class=\"_ _0\"></span>van een la<span class=\"_ _0\"></span>atste jaarlijk<span class=\"_ _0\"></span>s inkomen. D<span class=\"_ _2\"></span>aar dit ge\ue616nancier<span class=\"_ _0\"></span>d plan nog steeds nieuwe dee<span class=\"_ _0\"></span>lnemers toelaat en w<span class=\"_ _0\"></span>erknemers nog nieuwe pensioenrechten opbou<span class=\"_ _0\"></span>wen, met uitzondering v<span class=\"_ _2\"></span>an nieuwe managers,<span class=\"_ _0\"></span> stelt het plan de Onderneming bloot aan het risico op salaris<span class=\"_ _2\"></span>verhoging naast andere risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s zoals het interestrisico<span class=\"_ _2\"></span>, het beleggingsrisico en het \u2018lon<span class=\"_ _0\"></span>gevity\u2019<span class=\"_ _2\"></span>-risico<span class=\"_ _0\"></span>. Meer<span class=\"_ _0\"></span> dan 95% v<span class=\"_ _2\"></span>an de deelnemers kiest voor een eenmalige uitk<span class=\"_ _0\"></span>ering bij pensionering,<span class=\"_ _0\"></span> echter het pl<span class=\"_ _0\"></span>an is ontworpen als een renteplan.Het wettelijk<span class=\"_ _0\"></span>e en regulerend ka<span class=\"_ _0\"></span>der v<span class=\"_ _0\"></span>oor het <span class=\"_ _0\"></span>\u2018F<span class=\"_ _0\"></span>abriekspensioenplan<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> is gebaseer<span class=\"_ _2\"></span>d op de toepasbare Belgische wet,<span class=\"_ _0\"></span> zijnde de wet v<span class=\"_ _2\"></span>an 27 oktober<span class=\"_ _0\"></span> 2006 betre\ue618ende het toe<span class=\"_ _0\"></span>zicht op de instellingen <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> bedrijfspensioenvoor<span class=\"_ _0\"></span>ziening en de W<span class=\"_ _2\"></span>et op de Aanv<span class=\"_ _0\"></span>ullende P<span class=\"_ _0\"></span>ensioenen, k<span class=\"_ _0\"></span>ort W<span class=\"_ _2\"></span>AP genoemd, <span class=\"_ _0\"></span>van toep<span class=\"_ _0\"></span>assing v<span class=\"_ _2\"></span>anaf 1 januari 2004. Op basis <span class=\"_ _0\"></span>van de<span class=\"_ _0\"></span>ze wetg<span class=\"_ _0\"></span>eving wor<span class=\"_ _2\"></span>dt jaarlijks in het kader<span class=\"_ _2\"></span> van de \ue616nanciering een w<span class=\"_ _2\"></span>aardering gema<span class=\"_ _0\"></span>akt.<span class=\"_ _0\"></span> De wa<span class=\"_ _0\"></span>arderingsmethode ge<span class=\"_ _0\"></span>bruikt om de bijdr<span class=\"_ _2\"></span>agen aan het Belgische OFP te bepalen is de <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>geaggr<span class=\"_ _0\"></span>egeerde k<span class=\"_ _2\"></span>ostmethode\u2019<span class=\"_ _1\"></span>.De bijdrag<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> bepaald conform de ber<span class=\"_ _0\"></span>ekeningsmethode z<span class=\"_ _0\"></span>oals v<span class=\"_ _2\"></span>astgelegd in het \ue616nancieringsplan,<span class=\"_ _2\"></span> wordt uitgedruk<span class=\"_ _0\"></span>t als een jaarlijks v<span class=\"_ _2\"></span>ast percentage v<span class=\"_ _2\"></span>an de loonlijst gerelateer<span class=\"_ _0\"></span>de uitgaven ten einde de a<span class=\"_ _0\"></span>an alle dienstjaren v<span class=\"_ _0\"></span>erbonden rechten te k<span class=\"_ _0\"></span>un<span class=\"ws1\">-</span>nen \ue616nancieren.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>olgens het laatste a<span class=\"_ _0\"></span>ctuari\u00eble verslag o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de Belgische OFP<span class=\"_ _1\"></span>, gedateer<span class=\"_ _2\"></span>d januari 2022, bedr<span class=\"_ _2\"></span>aagt het L<span class=\"_ _2\"></span>TV<span class=\"_ _0\"></span>-<span class=\"ws1\"> </span>\ue616nancieringspercentag<span class=\"_ _0\"></span>e 120% (2021: 116<span class=\"_ _0\"></span>,86%).De Raad v<span class=\"_ _2\"></span>an Bestuur v<span class=\"_ _0\"></span>an het \u2018P<span class=\"_ _2\"></span>ensioenfonds Agfa-Gev<span class=\"_ _0\"></span>aert OFP\u2019 dr<span class=\"_ _0\"></span>aagt de ultieme ver<span class=\"_ _2\"></span>antwoordelijkheid voor<span class=\"_ _2\"></span> het beheer van de f<span class=\"_ _0\"></span>ondsbeleggingen en de v<span class=\"_ _0\"></span>erplichtingen v<span class=\"_ _2\"></span>an het \u2018Fabrie<span class=\"_ _0\"></span>kspensioenplan<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Ze hebben het toezicht o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de fondsbe<span class=\"ws1\">-</span>leggingen ge<span class=\"_ _0\"></span>delegeerd a<span class=\"_ _0\"></span>an het \u2018Local Inv<span class=\"_ _0\"></span>estment Committee<span class=\"_ _0\"></span>\u2019 da<span class=\"_ _0\"></span>t opereert binnen het kader<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>astgeleg<span class=\"_ _0\"></span>d door het <span class=\"_ _0\"></span>\u2018Group P<span class=\"_ _0\"></span>ension Committee\u2019<span class=\"_ _c3\"></span>. De \u2018Statement of In<span class=\"_ _0\"></span>vestment Principles (SIP)<span class=\"_ _0\"></span>\u2019 dat het <span class=\"_ _0\"></span>\u2018Local Investment C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _0\"></span> heeft gema<span class=\"_ _0\"></span>akt in over<span class=\"_ _0\"></span>eenstemming met de \u2018<span class=\"_ _0\"></span>Group Inv<span class=\"_ _0\"></span>estment\u2019<span class=\"_ _2\"></span>-richtlijnen, <span class=\"_ _0\"></span>werd o\ue614cieel g<span class=\"_ _0\"></span>oedgek<span class=\"_ _0\"></span>eurd tijdens de Buiteng<span class=\"_ _0\"></span>ewone Alg<span class=\"_ _0\"></span>eme<span class=\"ws1\">-</span>ne V<span class=\"_ _2\"></span>ergadering v<span class=\"_ _2\"></span>an het \u2018Pensioenf<span class=\"_ _0\"></span>onds Agfa-Gev<span class=\"_ _2\"></span>aert OFP\u2019 op 31 januari 20<span class=\"_ _0\"></span>20.<span class=\"_ _0\"></span> Het \u2018Local Inv<span class=\"_ _0\"></span>estment Committee<span class=\"_ _0\"></span>\u2019 dient te verze<span class=\"_ _0\"></span>keren da<span class=\"_ _0\"></span>t de activ<span class=\"_ _0\"></span>a van het f<span class=\"_ _0\"></span>onds goed en voor<span class=\"_ _0\"></span>zichtig worden be<span class=\"_ _0\"></span>legd,<span class=\"_ _0\"></span> conform toepasbar<span class=\"_ _0\"></span>e wetten en in het belang <span class=\"_ _0\"></span>van de deelnemers en begunstig<span class=\"_ _0\"></span>den van het pl<span class=\"_ _0\"></span>an.DuitslandIn Duitsland zijn er g<span class=\"_ _0\"></span>een wettelijk<span class=\"_ _0\"></span>e of gereglementeer<span class=\"_ _0\"></span>de minimale \ue616nancieringseisen en bijg<span class=\"_ _0\"></span>evolg zijn alle Duitse toegez<span class=\"_ _0\"></span>egd<span class=\"ls1 ws1\">-</span>pensioenregelin<span class=\"_ _0\"></span>gen binnen de Groep ong<span class=\"_ _0\"></span>e\ue616nancierd.De pensioenplannen in Duitsland omv<span class=\"_ _2\"></span>atten een basisplan dat v<span class=\"_ _0\"></span>erbonden is met het pensioengerechtig<span class=\"_ _0\"></span>d salaris geplafon<span class=\"ls1 ws1\">-</span>neerd tot het maximum in aanmerkin<span class=\"_ _0\"></span>g te nemen salaris voor<span class=\"_ _0\"></span> sociale zek<span class=\"_ _0\"></span>erheid en een aanv<span class=\"_ _0\"></span>ullend plan dat de v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en dekt v<span class=\"_ _0\"></span>erbonden aan het pensioenger<span class=\"_ _0\"></span>echtigd salaris da<span class=\"_ _0\"></span>t dit plafond overtr<span class=\"_ _0\"></span>eft. Bijk<span class=\"_ _0\"></span>omend is Agfa g<span class=\"_ _0\"></span>ehouden tot het vers<span class=\"_ _0\"></span>trekken van een pensioenpl<span class=\"_ _0\"></span>an conform de bepalingen <span class=\"_ _0\"></span>van de collectiev<span class=\"_ _0\"></span>e arbeidsover<span class=\"_ _0\"></span>eenkomsten in de chemische sector<span class=\"_ _2\"></span>.In Duitsland hebben we t<span class=\"_ _0\"></span>wee belangrijk<span class=\"_ _0\"></span>e pensioenplannen, het <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>oude pensioenplan,<span class=\"_ _1\"></span>\u2019 zijnde het plan dat v<span class=\"_ _0\"></span>anaf 2005 gesloten is voor<span class=\"_ _0\"></span> nieuwe deelnemers en het <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>nieuwe pensioenplan<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> dat v<span class=\"_ _0\"></span>an toepassing is v<span class=\"_ _0\"></span>oor nieuw<span class=\"_ _0\"></span>e deelnemers v<span class=\"_ _0\"></span>anaf 2005. Met ingang v<span class=\"_ _2\"></span>an 1 januari 2010 konden er<span class=\"_ _0\"></span> geen pensioenrechten meer<span class=\"_ _2\"></span> worden opgebouw<span class=\"_ _2\"></span>d onder het \u2018<span class=\"_ _2\"></span>oude pensioenplan<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. De vroe<span class=\"ls1 ws1\">-</span>gere deelnemers <span class=\"_ _0\"></span>van dit <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>oude pensioenplan<span class=\"_ _2\"></span>\u2019 bouwden v<span class=\"_ _2\"></span>anaf deze datum pensioenrechten op in het <span class=\"_ _2\"></span>\u2018nieuwe pensioenplan<span class=\"_ _2\"></span>\u2019 maar<span class=\"_ _0\"></span> kregen bijk<span class=\"_ _0\"></span>omende verg<span class=\"_ _0\"></span>oedingen toege<span class=\"_ _0\"></span>zegd.<span class=\"_ _2\"></span> Beide plannen omvatten een b<span class=\"_ _0\"></span>asispensioenplan en een aanv<span class=\"_ _0\"></span>ullend plan.Onder het <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>oude pensioenplan<span class=\"_ _2\"></span>\u2019 wordt het b<span class=\"_ _0\"></span>asisplan via de <span class=\"_ _2\"></span>\u2018Bayer P<span class=\"_ _2\"></span>ensionskasse (Penka<span class=\"_ _0\"></span>)\u2019 beheer<span class=\"_ _2\"></span>d. De \u2018Bay<span class=\"_ _0\"></span>er P<span class=\"_ _2\"></span>ensionskasse\u2019 is een collectieve reg<span class=\"_ _0\"></span>eling v<span class=\"_ _0\"></span>an meerder<span class=\"_ _0\"></span>e werkg<span class=\"_ _0\"></span>evers die boekhoudk<span class=\"_ _0\"></span>undig wor<span class=\"_ _0\"></span>dt verwerkt alsof het een toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>erege<span class=\"ls1 ws1\">-</span>ling betreft (IAS 19.<span class=\"_ _0\"></span>34 a). Het pl<span class=\"_ _0\"></span>an is een toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>eling welk<span class=\"_ _2\"></span>e valt onder het be<span class=\"_ _0\"></span>heer v<span class=\"_ _2\"></span>an de vroegere moeder<span class=\"_ _0\"></span>on<span class=\"ls1 ws1\">-</span>derneming v<span class=\"_ _0\"></span>an Bayer<span class=\"_ _2\"></span> AG.<span class=\"_ _0\"></span> Het is boekhoudkundig v<span class=\"_ _0\"></span>erwerkt alsof het een toege<span class=\"_ _0\"></span>zegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling betr<span class=\"_ _0\"></span>eft daar<span class=\"_ _0\"></span> we niet ov<span class=\"_ _0\"></span>er de nodige informatie k<span class=\"_ _2\"></span>unnen beschikken om het als een toegezeg<span class=\"_ _0\"></span>dpensioenrege<span class=\"_ _0\"></span>ling te verwerk<span class=\"_ _0\"></span>en. In gev<span class=\"_ _2\"></span>al van een tek<span class=\"_ _0\"></span>ort zou dit plan de Groep k<span class=\"_ _0\"></span>unnen blootstellen aan een beleggings- en a<span class=\"_ _0\"></span>ctuarieel risico<span class=\"_ _0\"></span>. Echter<span class=\"_ _0\"></span> de Groep is v<span class=\"_ _2\"></span>an oordeel dat deze risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s onbeduidend zijn. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>anaf 2004 heeft Agf<span class=\"_ _0\"></span>a de ver<span class=\"_ _0\"></span>antwoor<span class=\"_ _0\"></span>delijkheid om de rente-uitk<span class=\"_ _0\"></span>eringen aan te pas<span class=\"_ _0\"></span>sen conform Sec. 16<span class=\"_ _0\"></span>, 1 en 2 v<span class=\"_ _0\"></span>an de \u2018German P<span class=\"_ _2\"></span>ension Act (Betr<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>VG \u2013 Betrie<span class=\"_ _0\"></span>bsrentengesetz)<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>. Het basispensioen \u2013 in de vorm <span class=\"_ _0\"></span>van r<span class=\"_ _0\"></span>ente \u2013 evenals de vereiste a<span class=\"_ _0\"></span>anpassing v<span class=\"_ _2\"></span>an de pensioenrente tot en met 2003 wor<span class=\"_ _0\"></span>dt, conform v<span class=\"_ _0\"></span>oornoemde wettelijk<span class=\"_ _0\"></span>e bepaling<span class=\"_ _0\"></span>en, rechtstr<span class=\"_ _0\"></span>eeks door de P<span class=\"_ _2\"></span>enka uitgekeer<span class=\"_ _0\"></span>d. Bijgev<span class=\"_ _0\"></span>olg neemt Agfa,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at het basisplan betr<span class=\"_ _0\"></span>eft, uitsluitend haar<span class=\"_ _2\"></span> verplichting tot aanpassing <span class=\"_ _0\"></span>van de pensioenrente-uitkerin<span class=\"_ _0\"></span>gen na 2003 op in h<span class=\"_ _0\"></span>aar \ue616n<span class=\"_ _0\"></span>anci\u00eble staten. De rechten opgebou<span class=\"_ _0\"></span>wd onder<span class=\"_ _0\"></span> het aanv<span class=\"_ _0\"></span>ullend plan, da<span class=\"_ _0\"></span>t boekhoudkundig als een toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>g word <span class=\"_ _0\"></span>verwerkt,<span class=\"_ _0\"></span>  (1)zijn gebaseer<span class=\"_ _2\"></span>d op \u2018bijdragen<span class=\"_ _2\"></span>\u2019 berek<span class=\"_ _0\"></span>end als een vas<span class=\"_ _0\"></span>t percentage v<span class=\"_ _2\"></span>an het aandeel van het pensioeng<span class=\"_ _0\"></span>erechtigd sal<span class=\"_ _0\"></span>aris boven het geplafonneer<span class=\"_ _0\"></span>d maximum in aanmerking te nemen salaris <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>sociale zek<span class=\"_ _0\"></span>erheid. V<span class=\"_ _2\"></span>ervolgens w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>oor de omr<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>van  (1)deze \u2018bijdr<span class=\"_ _2\"></span>agen<span class=\"_ _2\"></span>\u2019 naar<span class=\"_ _0\"></span> individuele pensioenrechten g<span class=\"_ _0\"></span>ebruik g<span class=\"_ _0\"></span>emaakt v<span class=\"_ _2\"></span>an een factor ona\ue607<span class=\"_ _0\"></span>ankelijk <span class=\"_ _0\"></span>van de leeftijd <span class=\"_ _0\"></span>van dee<span class=\"_ _0\"></span>lne<span class=\"ls1 ws1\">-</span>mers aan het plan. Het \u2018<span class=\"_ _2\"></span>nieuwe pensioenplan<span class=\"_ _2\"></span>\u2019 omv<span class=\"_ _2\"></span>at een basispensioenplan, zijnde een plan da<span class=\"_ _0\"></span>t verbonden is met het pensioenger<span class=\"_ _0\"></span>echtigd sala<span class=\"ls1 ws1\">-</span>ris geplafonneer<span class=\"_ _0\"></span>d tot het maximum in aanmerking te nemen salaris v<span class=\"_ _0\"></span>oor soci<span class=\"_ _0\"></span>ale zekerheid,<span class=\"_ _2\"></span> en een aanvullend plan w<span class=\"_ _0\"></span>aarbij rechten wor<span class=\"_ _2\"></span>den opgebouwd op het pensioeng<span class=\"_ _0\"></span>erechtigd salaris d<span class=\"_ _0\"></span>at dit plafond ov<span class=\"_ _0\"></span>ertreft.<span class=\"_ _0\"></span> Het basisplan wor<span class=\"_ _2\"></span>dt ge\ue616nancierd via bijdrag<span class=\"_ _0\"></span>en betaald aan de \u2018Rheinische P<span class=\"_ _2\"></span>ensionskasse\u2019<span class=\"_ _c3\"></span>. W<span class=\"_ _2\"></span>erknemers dragen bij aan de <span class=\"_ _0\"></span>\u2018Rheinische P<span class=\"_ _0\"></span>ensionskasse<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _0\"></span>ia uitgestel<span class=\"ls1 ws1\">-</span>de compensatie<span class=\"_ _0\"></span>. Eenmaal <span class=\"_ _0\"></span>de bijdrage <span class=\"_ _0\"></span>wordt betaald <span class=\"_ _0\"></span>aan de \u2018Rheinische P<span class=\"_ _2\"></span>ensionskasse\u2019<span class=\"_ _1\"></span>, hebben de onderneming<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep in principe geen v<span class=\"_ _0\"></span>erdere <span class=\"_ _0\"></span>verplichtingen meer<span class=\"_ _2\"></span>. Bijg<span class=\"_ _0\"></span>evolg wor<span class=\"_ _2\"></span>dt dit plan boekhoudkundig verwerk<span class=\"_ _0\"></span>t als een toegez<span class=\"_ _0\"></span>eg<span class=\"ls1 ws1\">-</span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>g.<span class=\"_ _0\"></span> Het nieuwe aan<span class=\"_ _0\"></span>vullend plan,<span class=\"_ _0\"></span> dat in de balans <span class=\"_ _0\"></span>wordt opg<span class=\"_ _0\"></span>enomen als een directe verplichtin<span class=\"_ _0\"></span>g van<span class=\"_ _2\"></span>wege de werkg<span class=\"_ _0\"></span>ever<span class=\"_ _2\"></span>, heeft in tegenste<span class=\"_ _0\"></span>lling tot het vroeg<span class=\"_ _0\"></span>ere plan,<span class=\"_ _0\"></span> geen plafond v<span class=\"_ _0\"></span>oor het pensioeng<span class=\"_ _0\"></span>erechtigd sal<span class=\"_ _0\"></span>aris. (1)De rechten opgebou<span class=\"_ _0\"></span>wd onder<span class=\"_ _0\"></span> het aanv<span class=\"_ _0\"></span>ullend plan zijn geb<span class=\"_ _0\"></span>aseerd op \u2018<span class=\"_ _0\"></span>bijdrag<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>\u2019 berek<span class=\"_ _0\"></span>end als een vas<span class=\"_ _0\"></span>t percentage v<span class=\"_ _2\"></span>an het aandeel v<span class=\"_ _2\"></span>an het pensioengerechtigd salaris bo<span class=\"_ _0\"></span>ven het geplafonneer<span class=\"_ _2\"></span>d maximum in aanmerking te nemen salaris voor<span class=\"_ _0\"></span> sociale  (1)zek<span class=\"_ _0\"></span>erheid. In tegenste<span class=\"_ _0\"></span>lling tot het oude plan wor<span class=\"_ _0\"></span>den vervolg<span class=\"_ _0\"></span>ens de \u2018bijdr<span class=\"_ _0\"></span>agen<span class=\"_ _2\"></span>\u2019 voor<span class=\"_ _0\"></span> het aanv<span class=\"_ _0\"></span>ullend plan omger<span class=\"_ _0\"></span>ekend naar<span class=\"_ _0\"></span> individuele pensioenrechten g<span class=\"_ _0\"></span>ebruik mak<span class=\"_ _2\"></span>end van leeftijdsgebonden f<span class=\"_ _0\"></span>actoren en re<span class=\"_ _0\"></span>kening houdend met v<span class=\"_ _0\"></span>ooraf bepa<span class=\"_ _0\"></span>alde v<span class=\"_ _0\"></span>as<span class=\"ls1 ws1\">-</span>te toenamen v<span class=\"_ _0\"></span>an deze r<span class=\"_ _0\"></span>echten. V<span class=\"_ _2\"></span>anaf 2012 v<span class=\"_ _0\"></span>oorziet het plan in een optie tot uitkerin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an een vas<span class=\"_ _0\"></span>te som in plaats v<span class=\"_ _2\"></span>an maan<span class=\"ls1 ws1\">-</span>delijkse rente-uitk<span class=\"_ _2\"></span>eringen.W<span class=\"_ _2\"></span>erknemers die participeerden in het <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>oude pensioenplan<span class=\"_ _2\"></span>\u2019 op het ogenblik dat het v<span class=\"_ _2\"></span>anaf 31 december 2009 wer<span class=\"_ _2\"></span>d gesloten voor<span class=\"_ _0\"></span> verder<span class=\"_ _0\"></span>e opbouw v<span class=\"_ _2\"></span>an pensioenrechten, krijgen bijkomende r<span class=\"_ _0\"></span>echten toegek<span class=\"_ _0\"></span>end door het bedr<span class=\"_ _2\"></span>ag van de werk<span class=\"_ _0\"></span>geversbij<span class=\"ws1\">-</span>drag<span class=\"_ _0\"></span>e te koppelen aan de om<span class=\"_ _2\"></span>vang v<span class=\"_ _0\"></span>an de werknemersbijdr<span class=\"_ _0\"></span>age<span class=\"_ _0\"></span>. De w<span class=\"_ _0\"></span>erkgev<span class=\"_ _0\"></span>er dr<span class=\"_ _2\"></span>aagt dus evenveel als de w<span class=\"_ _0\"></span>erknemer bij.<span class=\"_ _0\"></span> De structuur<span class=\"_ _0\"></span> zelf is gelijkaar<span class=\"_ _2\"></span>dig aan het nieuwe aanvullend pl<span class=\"_ _0\"></span>an zoals hierbov<span class=\"_ _0\"></span>en beschreven.Het pensioenplan conform de bepaling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de collectieve arbeidsov<span class=\"_ _0\"></span>ereenkomst in de chemische sector<span class=\"_ _2\"></span> is gebaseerd op  (1)\u2018bijdrag<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>\u2019 die aan de hand v<span class=\"_ _2\"></span>an leeftijdsgebonden factoren w<span class=\"_ _0\"></span>orden omg<span class=\"_ _0\"></span>ezet naar<span class=\"_ _2\"></span> individuele pensioenrechten. De w<span class=\"_ _0\"></span>erk<span class=\"_ _0\"></span><span class=\"ws1\">-</span>nemers drag<span class=\"_ _0\"></span>en bij in dit plan via uitg<span class=\"_ _0\"></span>estelde compensatie<span class=\"_ _0\"></span>.In Duitsland heeft Agf<span class=\"_ _0\"></span>a ook een aantal kleinere pl<span class=\"_ _0\"></span>annen die het gevolg zijn v<span class=\"_ _2\"></span>an vroegere acquisities.<span class=\"_ _2\"></span> In deze plannen wor<span class=\"_ _2\"></span><span class=\"ws1\">-</span>den er g<span class=\"_ _0\"></span>een rechten meer opg<span class=\"_ _0\"></span>ebouw<span class=\"_ _0\"></span>d.De verplichting in Duitsland <span class=\"_ _0\"></span>wegens toege<span class=\"_ _0\"></span>zegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en omv<span class=\"_ _2\"></span>at tevens pensioenplannen die volledig zijn ge<span class=\"_ _0\"></span>ba-seerd op uitges<span class=\"_ _0\"></span>telde compensatiemodellen. De r<span class=\"_ _0\"></span>echten, opg<span class=\"_ _0\"></span>ebouwd onder<span class=\"_ _2\"></span> deze plannen, w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend op het bedr<span class=\"_ _0\"></span>ag per beguns<span class=\"_ _0\"></span>tigde dat ja<span class=\"_ _0\"></span>arlijks wor<span class=\"_ _0\"></span>dt uitgesteld,<span class=\"_ _2\"></span> vertaald naar pensioenr<span class=\"_ _0\"></span>echten w<span class=\"_ _0\"></span>aarbij in sommige situaties r<span class=\"_ _0\"></span>ekening w<span class=\"_ _0\"></span>ordt gehouden met v<span class=\"_ _0\"></span>ooraf bepaalde j<span class=\"_ _0\"></span>aarlijkse toenamen v<span class=\"_ _2\"></span>an deze rechten.V<span class=\"_ _2\"></span>oor het personeel v<span class=\"_ _2\"></span>an HealthCare IT<span class=\"_ _0\"></span> zijn er pensioenpl<span class=\"_ _0\"></span>annen die door v<span class=\"_ _0\"></span>erschillende externe fondsen (P<span class=\"_ _2\"></span>ensionskassen) worden be<span class=\"_ _0\"></span>heerd. De<span class=\"_ _0\"></span>ze plannen w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>ooral ge\ue616n<span class=\"_ _0\"></span>ancierd v<span class=\"_ _0\"></span>ia uitgestelde compensatiemode<span class=\"_ _0\"></span>llen die boekhoudkundig als toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _0\"></span>agereg<span class=\"_ _0\"></span>elingen w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>erwerkt.<span class=\"_ _0\"></span> Bijkomend wor<span class=\"_ _2\"></span>dt aan de managers v<span class=\"_ _0\"></span>an HealthCare IT<span class=\"_ _2\"></span> in Duitsland een plan geb<span class=\"_ _0\"></span>aseerd op het pensioenger<span class=\"_ _0\"></span>echtigd salaris <span class=\"_ _0\"></span>verstrek<span class=\"_ _2\"></span>t. Het betreft een congruent ge\ue616n<span class=\"_ _0\"></span>ancierd collectieve pensioenr<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>geling (k<span class=\"_ _0\"></span>ongruent r\u00fcckg<span class=\"_ _0\"></span>edeckte U<span class=\"_ _0\"></span>nterst\u00fctzungskasse<span class=\"_ _0\"></span>).De verschillende plannen ste<span class=\"_ _0\"></span>llen de Onderneming bloot aan actuari\u00eble risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s zo<span class=\"_ _0\"></span>als het interestrisico<span class=\"_ _0\"></span>, het risico op indexa<span class=\"ws1\">-</span>tie v<span class=\"_ _0\"></span>an pensioenuitkeringen en het <span class=\"_ _2\"></span>\u2018longevity\u2019<span class=\"_ _2\"></span>-risico<span class=\"_ _0\"></span>.De kosten v<span class=\"_ _0\"></span>oor de Duitse toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>gen zijn begrepen in het bedr<span class=\"_ _2\"></span>ag zoals weergeg<span class=\"_ _0\"></span>even onder<span class=\"_ _0\"></span> toelichting 13.1 voor<span class=\"_ _2\"></span> de \u2018m<span class=\"_ _0\"></span>ateri\u00eble landen<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.(1) \u2018Bijdr<span class=\"_ _0\"></span>agen<span class=\"_ _2\"></span>\u2019 in deze context bete<span class=\"_ _0\"></span>kent een berek<span class=\"_ _0\"></span>eningsbasis voor<span class=\"_ _0\"></span> de bepaling v<span class=\"_ _0\"></span>an de pensioenrechten.V<span class=\"_ _2\"></span>erenigd KoninkrijkV<span class=\"_ _2\"></span>anaf 2010 kunnen er<span class=\"_ _2\"></span> geen rechten meer w<span class=\"_ _0\"></span>orden opge<span class=\"_ _0\"></span>bouwd onder<span class=\"_ _2\"></span> het \u2018<span class=\"_ _2\"></span>Agfa UK pension pl<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Dit plan wor<span class=\"_ _0\"></span>dt van<span class=\"_ _0\"></span>af 2022 uitsluitend ge\ue616nancier<span class=\"_ _0\"></span>d via bijdr<span class=\"_ _0\"></span>agen betaald door<span class=\"_ _0\"></span> Agf<span class=\"_ _0\"></span>a-Gevaert NV<span class=\"_ _0\"></span> (voorheen tev<span class=\"_ _0\"></span>ens ge\ue616nancieer<span class=\"_ _0\"></span>d door A<span class=\"_ _0\"></span>gfa HealthC<span class=\"_ _0\"></span>are UK Ltd. en A<span class=\"_ _0\"></span>gfa Graphics Ltd.).<span class=\"_ _2\"></span> De leden van het plan k<span class=\"_ _0\"></span>omen in aanmerking voor<span class=\"_ _2\"></span> een vergoeding<span class=\"_ _0\"></span>, bepaald <span class=\"_ _0\"></span>via een formule op basis v<span class=\"_ _2\"></span>an een gemiddeld eindsalaris. V<span class=\"_ _2\"></span>anaf de leeftijd v<span class=\"_ _2\"></span>an 55 jaar k<span class=\"_ _2\"></span>unnen rechten, opgebouw<span class=\"_ _0\"></span>d in dit plan, g<span class=\"_ _0\"></span>edeeltelijk <span class=\"_ _0\"></span>via een v<span class=\"_ _0\"></span>ast bedrag <span class=\"_ _0\"></span>worden uitbeta<span class=\"_ _0\"></span>ald wa<span class=\"_ _0\"></span>arbij het restant wor<span class=\"_ _2\"></span>dt betaald via maandelijkse uitk<span class=\"_ _2\"></span>eringen.W<span class=\"_ _2\"></span>anneer de personeelsbelonin<span class=\"_ _0\"></span>g voor<span class=\"_ _0\"></span> de normale pensioenleeftijd v<span class=\"_ _0\"></span>an 65 jaar<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt opgenomen is er een a<span class=\"_ _0\"></span>ctuari\u00eble aan<span class=\"ws1\">-</span>passing v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an de personeelsbeloning.<span class=\"_ _2\"></span> L<span class=\"_ _9\"></span>eden die uitgestelde r<span class=\"_ _0\"></span>echten hebben opgebouw<span class=\"_ _2\"></span>d, maken aanspr<span class=\"_ _0\"></span>aak op een verhoging v<span class=\"_ _2\"></span>an hun rechten tot op het ogenblik v<span class=\"_ _2\"></span>an pensionering ten belope van de in\ue617atie<span class=\"_ _2\"></span>, berekend op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de CPI (index v<span class=\"_ _2\"></span>an consumptieprijzen).P<span class=\"_ _0\"></span>ensioenuitkeringen nemen toe in lijn met de RPI (inde<span class=\"_ _0\"></span>x v<span class=\"_ _0\"></span>an de kleinhandelsprijzen<span class=\"_ _0\"></span>) met een minimum toename v<span class=\"_ _0\"></span>an 3% en een maximum toename v<span class=\"_ _2\"></span>an 5%. Naast een in\ue617atierisico is de Ondernemin<span class=\"_ _0\"></span>g onderhevig aan actuari\u00eble <span class=\"_ _0\"></span>risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s zoals het beleggingsrisico<span class=\"_ _0\"></span>, het interestrisico en het <span class=\"_ _2\"></span>\u2018longevity\u2019<span class=\"_ _2\"></span>-risico<span class=\"_ _0\"></span>.De toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>eling wor<span class=\"_ _0\"></span>dt beheerd <span class=\"_ _0\"></span>via een trust w<span class=\"_ _2\"></span>aarbij de beslissingsbevoegdheid g<span class=\"_ _0\"></span>enomen wor<span class=\"_ _0\"></span>dt door de Raad v<span class=\"_ _2\"></span>an Bestuur van de tr<span class=\"_ _0\"></span>ust. Z<span class=\"_ _0\"></span>ij hebben de plicht om uitsluitend te handelen in de beste belan<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de begunstig<span class=\"_ _0\"></span>den conform de rege<span class=\"_ _0\"></span>ls van de tr<span class=\"_ _0\"></span>ust en de wetg<span class=\"_ _0\"></span>eving in het V<span class=\"_ _2\"></span>erenig<span class=\"_ _0\"></span>d Koninkrijk.In 2021 w<span class=\"_ _0\"></span>erden 70% <span class=\"_ _0\"></span>van de pensioen<span class=\"_ _2\"></span>verplichtingen v<span class=\"_ _0\"></span>an de gepensioneerden v<span class=\"_ _2\"></span>an het \u2018<span class=\"_ _2\"></span>Agf<span class=\"_ _0\"></span>a UK pension plan<span class=\"_ _2\"></span>\u2019 onderg<span class=\"_ _0\"></span>ebra<span class=\"_ _0\"></span>cht in een verz<span class=\"_ _0\"></span>ekeringspolis die aan de <span class=\"_ _0\"></span>werkgev<span class=\"_ _0\"></span>er de uitbetalin<span class=\"_ _0\"></span>g van de <span class=\"_ _0\"></span>voordelen <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ar de gepensioneer<span class=\"_ _2\"></span>den recht op hebben, garandeert (\u2018<span class=\"_ _0\"></span>buy-in<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-contra<span class=\"_ _0\"></span>ct). In het kader<span class=\"_ _2\"></span> van dez<span class=\"_ _0\"></span>e risicobeperkende verrichtin<span class=\"_ _0\"></span>g heeft de Groep in 20<span class=\"_ _0\"></span>21 90 miljoen pond sterling (105 miljoen euro<span class=\"_ _0\"></span>) in het Agfa UK pl<span class=\"_ _0\"></span>an gestort.<span class=\"_ _0\"></span> De bijdragen z<span class=\"_ _0\"></span>oals v<span class=\"_ _2\"></span>astgelegd in de ov<span class=\"_ _0\"></span>ereenkomst met de tr<span class=\"_ _0\"></span>ustees zijn bijgevolg e\ue618ectief v<span class=\"_ _0\"></span>ervroegd w<span class=\"_ _2\"></span>aardoor er<span class=\"_ _2\"></span> geen verder<span class=\"_ _0\"></span>e bijdragen meer<span class=\"_ _2\"></span> worden verw<span class=\"_ _2\"></span>acht. In 2022 w<span class=\"_ _0\"></span>erd een tw<span class=\"_ _0\"></span>eede \u2018buy-in<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-contr<span class=\"_ _0\"></span>act afgesloten w<span class=\"_ _2\"></span>aarbij de resterende pensioenv<span class=\"_ _0\"></span>erplichtingen v<span class=\"_ _2\"></span>an de gepensioneerden en het merendeel v<span class=\"_ _2\"></span>an de leden met uitgestelde r<span class=\"_ _0\"></span>echten in een verz<span class=\"_ _0\"></span>ekeringspolis <span class=\"_ _0\"></span>werden onderg<span class=\"_ _0\"></span>ebra<span class=\"_ _0\"></span>cht. De res<span class=\"_ _0\"></span>terende pensioenv<span class=\"_ _0\"></span>erplichtingen die betrekking hebben op dee<span class=\"_ _0\"></span>lnemers van het pl<span class=\"_ _0\"></span>an met beperkte pensioenrechten <span class=\"_ _0\"></span>worden v<span class=\"_ _0\"></span>erwacht uitk<span class=\"_ _0\"></span>eerbaar<span class=\"_ _2\"></span> te zijn in \u00e9\u00e9n bedrag en blijv<span class=\"_ _0\"></span>en onver<span class=\"_ _0\"></span>zek<span class=\"_ _0\"></span>erd.De \ue616nancieringsv<span class=\"_ _0\"></span>ereisten w<span class=\"_ _0\"></span>orden bepa<span class=\"_ _0\"></span>ald op basis v<span class=\"_ _0\"></span>an een actuari\u00eble w<span class=\"_ _2\"></span>aardering die elke drie j<span class=\"_ _0\"></span>aar w<span class=\"_ _0\"></span>ordt uitgev<span class=\"_ _0\"></span>oerd con<span class=\"ws1\">-</span>form de wettelijk<span class=\"_ _2\"></span>e bepalingen en veronderste<span class=\"_ _0\"></span>llingen die in dit v<span class=\"_ _0\"></span>erband wor<span class=\"_ _0\"></span>den voorg<span class=\"_ _0\"></span>eschreven.<span class=\"_ _0\"></span> Bovendien w<span class=\"_ _0\"></span>ordt ov<span class=\"_ _0\"></span>er de veronderste<span class=\"_ _0\"></span>llingen een akkoor<span class=\"_ _2\"></span>d gesloten tussen de Onderneming en de trustees. De la<span class=\"_ _0\"></span>atste actuari\u00eble w<span class=\"_ _2\"></span>aardering in het kader <span class=\"_ _0\"></span>van de \ue616nancierin<span class=\"_ _0\"></span>gsver<span class=\"_ _0\"></span>eisten heeft plaats g<span class=\"_ _0\"></span>evonden in april 20<span class=\"_ _0\"></span>21 na de bijkomende stortin<span class=\"_ _0\"></span>g in het Agfa UK plan ten bedrag<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an 90 miljoen pond. De \ue616nancieringspositie in april 2<span class=\"_ _0\"></span>021 toonde aan dat het pl<span class=\"_ _0\"></span>an een \ue616nancieringsoverschot h<span class=\"_ _0\"></span>ad en dat de voor<span class=\"_ _0\"></span>uitzichten deze situatie bev<span class=\"_ _0\"></span>estigen.<span class=\"_ _0\"></span> Bijgevolg w<span class=\"_ _0\"></span>orden er<span class=\"_ _0\"></span> geen v<span class=\"_ _0\"></span>erdere bijdr<span class=\"_ _2\"></span>agen meer verw<span class=\"_ _0\"></span>acht als gevolg van de <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deringsoefening per 31 maart 20<span class=\"_ _2\"></span>21. De waar<span class=\"_ _0\"></span>deringsoefening w<span class=\"_ _0\"></span>erd ge\u00fcpd<span class=\"_ _0\"></span>atet per 31 ma<span class=\"_ _0\"></span>art 2022 en een nieu<span class=\"_ _0\"></span>we update wor<span class=\"_ _2\"></span>dt verwacht tegen 31 ma<span class=\"_ _0\"></span>art 2023.<span class=\"_ _0\"></span> De volgende <span class=\"_ _0\"></span>volledige <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deringsoefening zal plaatsv<span class=\"_ _0\"></span>inden op 31 maart 2024.<span class=\"_ _2\"></span> V<span class=\"_ _2\"></span>olgens de laatst aan<span class=\"_ _0\"></span>gepaste w<span class=\"_ _2\"></span>aardering op 31 maart 20<span class=\"_ _0\"></span>22 heeft de actuaris <span class=\"_ _0\"></span>van het plan bev<span class=\"_ _0\"></span>estigd d<span class=\"_ _0\"></span>at er g<span class=\"_ _0\"></span>een werknemers<span class=\"ws1\">-</span>bijdrag<span class=\"_ _0\"></span>en noch werkg<span class=\"_ _0\"></span>eversbijdr<span class=\"_ _0\"></span>agen voor<span class=\"_ _2\"></span> dit plan verschuldigd zijn.V<span class=\"_ _2\"></span>erenigde StatenV<span class=\"_ _2\"></span>anaf 2009 kunnen er<span class=\"_ _0\"></span> geen rechten meer<span class=\"_ _2\"></span> worden opgebou<span class=\"_ _0\"></span>wd onder<span class=\"_ _0\"></span> het \u2018<span class=\"_ _1\"></span>Agfa Corpor<span class=\"_ _0\"></span>ation P<span class=\"_ _0\"></span>ension Plan.<span class=\"_ _1\"></span>\u2019 Agf<span class=\"_ _0\"></span>a Corpora<span class=\"ws1\">-</span>tion, A<span class=\"_ _0\"></span>gfa HealthCar<span class=\"_ _0\"></span>e Corpor<span class=\"_ _0\"></span>ation, A<span class=\"_ _0\"></span>gfa Materials Corpor<span class=\"_ _2\"></span>ation, Agfa Finance C<span class=\"_ _0\"></span>orporation en <span class=\"_ _0\"></span>Agfa US Corpor<span class=\"_ _2\"></span>ation zijn deelnemende werkg<span class=\"_ _0\"></span>evers in voornoemd plan.De begunstigden <span class=\"_ _0\"></span>van het plan m<span class=\"_ _0\"></span>aken aanspr<span class=\"_ _0\"></span>aak op een v<span class=\"_ _0\"></span>ergoeding bep<span class=\"_ _0\"></span>aald vi<span class=\"_ _0\"></span>a een formule op basis v<span class=\"_ _2\"></span>an een gemiddeld eindsalaris. De<span class=\"_ _0\"></span>ze gesloten toege<span class=\"_ _0\"></span>zeg<span class=\"_ _0\"></span>dpensioenregeling s<span class=\"_ _0\"></span>telt de Onderneming bloot aan actuari\u00eble risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s zo<span class=\"_ _0\"></span>als het beleg<span class=\"ws1\">-</span>gingsrisico,<span class=\"_ _2\"></span> het interestrisico en het \u2018long<span class=\"_ _0\"></span>evity\u2019<span class=\"_ _2\"></span>-risico.De activ<span class=\"_ _0\"></span>a van de toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenrege<span class=\"_ _0\"></span>ling wor<span class=\"_ _0\"></span>den beheerd v<span class=\"_ _0\"></span>ia een trust.<span class=\"_ _0\"></span> De Raad v<span class=\"_ _0\"></span>an Bestuur <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Agfa Corpor<span class=\"_ _2\"></span>ation, de entiteit die ver<span class=\"_ _0\"></span>antwoor<span class=\"_ _0\"></span>delijk is v<span class=\"_ _0\"></span>oor het betalen v<span class=\"_ _2\"></span>an de bijdragen voor<span class=\"_ _2\"></span> het plan, delegeert beleggingsbeslissin<span class=\"_ _0\"></span>gen evenals het toezicht op de belegging<span class=\"_ _0\"></span>en aan een lokaal beleggingscomit\u00e9<span class=\"_ _2\"></span>, het \u2018Bene\ue616ts Plan Inv<span class=\"_ _0\"></span>estment Committee (BPIC)\u2019<span class=\"_ _c3\"></span>. De le<span class=\"ws1\">-</span>den v<span class=\"_ _0\"></span>an het BPIC zijn ertoe gehouden uitsluitend in de beste belan<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de begunstig<span class=\"_ _0\"></span>den te handelen, in o<span class=\"_ _0\"></span>vereenstem<span class=\"ws1\">-</span>ming met de trustov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t en de wetgev<span class=\"_ _0\"></span>ing in de V<span class=\"_ _2\"></span>erenig<span class=\"_ _0\"></span>de Staten v<span class=\"_ _0\"></span>an Amerika. Het w<span class=\"_ _0\"></span>ettelijke en r<span class=\"_ _0\"></span>egulerend kader<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> de plannen is gebaseer<span class=\"_ _2\"></span>d op de toepasbare wetg<span class=\"_ _0\"></span>eving in de V<span class=\"_ _2\"></span>erenig<span class=\"_ _0\"></span>de Staten v<span class=\"_ _2\"></span>an Amerika, zijnde de \u2018US legislation Employee Retir<span class=\"_ _0\"></span>ement Income Security Act (ERIS<span class=\"_ _0\"></span>A)\u2019<span class=\"_ _1\"></span>. Op basis v<span class=\"_ _2\"></span>an deze wetg<span class=\"_ _0\"></span>eving wor<span class=\"_ _2\"></span>dt, in het kader v<span class=\"_ _2\"></span>an de \ue616nancierings<span class=\"ws1\">-</span>vereisten,<span class=\"_ _2\"></span> jaarlijks een wa<span class=\"_ _0\"></span>ardering opgem<span class=\"_ _0\"></span>aakt.De ver<span class=\"_ _0\"></span>antwoor<span class=\"_ _0\"></span>delijke w<span class=\"_ _0\"></span>erkgev<span class=\"_ _0\"></span>er v<span class=\"_ _2\"></span>an het plan en de deelnemende werkgev<span class=\"_ _0\"></span>ers betalen bijdrag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> het plan in de mate dat dit noodzake<span class=\"_ _0\"></span>lijk is \u2013 conform actuari\u00eble ber<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>gen \u2013 om de verg<span class=\"_ _0\"></span>oedingen te k<span class=\"_ _2\"></span>unnen uitkeren aan de leden v<span class=\"_ _2\"></span>an het plan. Minimale bijdr<span class=\"_ _2\"></span>agen zijn gebaseer<span class=\"_ _0\"></span>d op de vereisten z<span class=\"_ _0\"></span>oals bepaald door<span class=\"_ _2\"></span> de \u2018Employee Retir<span class=\"_ _0\"></span>ement Income Security Act\u2019<span class=\"_ _2\"></span> (ERISA) v<span class=\"_ _2\"></span>an 1974 en de <span class=\"_ _0\"></span>\u2018P<span class=\"_ _0\"></span>ension Protection Act (PP<span class=\"_ _1\"></span>A)\u2019 v<span class=\"_ _0\"></span>an 2006. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>olgens de PP<span class=\"_ _2\"></span>A zijn de actuaris<span class=\"_ _0\"></span>sen ertoe gehouden om elk jaar<span class=\"_ _2\"></span> het \ue616nancieringspercentage v<span class=\"_ _2\"></span>an het plan te certi\ue616ceren. Het \ue616nancieringspercentag<span class=\"_ _0\"></span>e voor<span class=\"_ _2\"></span> 2022 bedra<span class=\"_ _0\"></span>agt 109,97% (2021: 10<span class=\"_ _2\"></span>2,91%) en werd v<span class=\"_ _2\"></span>astgesteld in maart 20<span class=\"_ _0\"></span>23.13.2.3 <span class=\"_ _0\"></span>Wijziging in de nettoverplichting en haar componentenOnderstaande drie tabellen g<span class=\"_ _0\"></span>even de aansluiting v<span class=\"_ _2\"></span>an de openingswa<span class=\"_ _0\"></span>arden naar<span class=\"_ _2\"></span> de slotwaarden <span class=\"_ _0\"></span>van z<span class=\"_ _0\"></span>owel de netto<span class=\"_ _0\"></span>verplich<span class=\"ws1\">-</span>ting als haar<span class=\"_ _0\"></span> componenten weer<span class=\"_ _2\"></span>.Evolutie gedurende 2021 en 2022 van de nettoverplichtingen\ue61f\ue61e\ue61f\ue61d<span class=\"_ _1a3\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Pensioen- Belgische DC- Pensioen- Belgische DC- regelingen (ex-plannen met regelingen (ex-plannen met  TOT<span class=\"_ _0\"></span>AALTOT<span class=\"_ _0\"></span>AALclusief Belgische gewaarborgd clusief Belgische gewaarborgd\ue612 MILJOEN EURODC-plannen)rendementDC-plannen)rendementNettoverplichting op \ue61c januari<span class=\"_ _83\"> </span>\ue617\ue61e\ue61e<span class=\"_ _ac\"> </span>\ue617<span class=\"_ _23a\"> </span>\ue617\ue61e\ue617<span class=\"_ _23b\"> </span>\ue615\ue616\ue61e<span class=\"_ _ac\"> </span>\ue618<span class=\"_ _23a\"> </span>\ue615\ue616\ue619Pensioenkosten weergegeven in de winst- en \ue61a\ue61f<span class=\"_ _ac\"> </span>\ue61b<span class=\"_ _237\"> </span>\ue616\ue61d<span class=\"_ _1c5\"> </span>\ue61f\ue61c<span class=\"_ _143\"> </span>\ue61d\ue618<span class=\"_ _237\"> </span>\ue616\ue616verliesrekeningT<span class=\"_ _1\"></span>otaal herwaarderingen opgenomen in  (\ue61c\ue61c)<span class=\"_ _152\"> </span>(\ue617)<span class=\"_ _4f\"> </span>(\ue61b\ue616)<span class=\"_ _e7\"> </span>(\ue61d\ue618\ue61e)<span class=\"_ _ac\"> </span>\ue618<span class=\"_ _82\"> </span>(\ue61d\ue616\ue618)\u2018Niet-gerealiseerde resultaten\u2019Netto transferten in/(uit) inclusief de impact  -<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _40\"> </span>(\ue61f)<span class=\"_ _8c\"> </span>-<span class=\"_ _8a\"> </span>(\ue61f)van overnames en afstotingenKasstroomoverzichtW<span class=\"_ _0\"></span>erkgeversbijdragen<span class=\"_ _23c\"> </span>(\ue61d\ue61a\ue61c)<span class=\"_ _152\"> </span>(\ue61c)<span class=\"_ _82\"> </span>(\ue61d\ue616\ue617)<span class=\"_ _23d\"> </span>(\ue61d\ue617)<span class=\"_ _e9\"> </span>(\ue61d\ue618)<span class=\"_ _7b\"> </span>(\ue61a\ue61d)Uitkeringen rechtstreeks betaald door  (\ue616\ue61e)<span class=\"_ _8c\"> </span>-<span class=\"_ _4f\"> </span>(\ue616\ue61e)<span class=\"_ _31\"> </span>(\ue61a\ue61b)<span class=\"_ _8c\"> </span>-<span class=\"_ _85\"> </span>(\ue61a\ue61b)de OndernemingV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _23e\"> </span>\ue616<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue616<span class=\"_ _f4\"> </span>\ue61f<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue61fNettoverplichting op \ue61d\ue61c december<span class=\"_ _240\"> </span>\ue615\ue616\ue61e<span class=\"_ _ac\"> </span>\ue618<span class=\"_ _23a\"> </span>\ue615\ue616\ue619<span class=\"_ _23b\"> </span>\ue619\ue617\ue61d<span class=\"_ _143\"> </span>\ue61c\ue61e<span class=\"_ _23a\"> </span>\ue618\ue61e\ue61dDe bijdrag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> 2021 zijn be\u00efn<span class=\"_ _0\"></span>vloed door<span class=\"_ _0\"></span> \u00e9\u00e9nmalige bijdr<span class=\"_ _0\"></span>agen in het V<span class=\"_ _2\"></span>erenig<span class=\"_ _0\"></span>d Koninkrijk (105 miljoen eur<span class=\"_ _0\"></span>o) en in Belgi\u00eb (9 miljoen euro).T<span class=\"_ _1\"></span>otale pensio<span class=\"_ _9\"></span>enkost van de periode 2021 en 2022\ue61f\ue61e\ue61f\ue61d<span class=\"_ _1a3\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Pensioen- Belgische DC- Pensioen- Belgische DC- regelingen (ex-plannen met regelingen (ex-plannen met TOT<span class=\"_ _0\"></span>AALTOT<span class=\"_ _0\"></span>AALclusief Belgische gewaarborgd clusief Belgische gewaarborgd MILJOEN EURODC-plannen)rendementDC-plannen)rendementAan de diensttijd toewijsbare pensioenkostAan het dienstjaar toegerekende pensioenkosten, <span class=\"_ _2\"></span><span class=\"ls1\"> </span>\ue61f\ue61a<span class=\"_ _ac\"> </span>\ue61b<span class=\"_ _237\"> </span>\ue61a\ue61f<span class=\"_ _1c5\"> </span>\ue61d\ue61c<span class=\"_ _143\"> </span>\ue61d\ue618<span class=\"_ _237\"> </span>\ue61a\ue61aexclusief werknemersbijdragenPensioenkosten van verstrek<span class=\"_ _0\"></span>en diensttijd<span class=\"_ _154\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _12c\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-(Winsten)/verliezen uit belangrijke inperking/  -<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _12c\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-be\u00ebindiging van de regelingenT<span class=\"_ _2\"></span>otaal aan de diensttijd toewijsbare pensioenkost<span class=\"_ _23b\"> </span><span class=\"ls1\">\ue61f\ue61d<span class=\"_ _ac\"> </span>\ue617<span class=\"_ _237\"> </span>\ue61d\ue61f<span class=\"_ _f3\"> </span>\ue61c\ue614<span class=\"_ _171\"> </span>\ue61c\ue618<span class=\"_ _237\"> </span>\ue61d\ue61d</span>Netto\ue613nancieringskostInterestkosten<span class=\"_ _241\"> </span>\ue61f\ue61e<span class=\"_ _ac\"> </span>\ue61f<span class=\"_ _237\"> </span>\ue61f\ue61f<span class=\"_ _1c5\"> </span>\ue61f\ue618<span class=\"_ _20b\"> </span>\ue61f<span class=\"_ _237\"> </span>\ue61f\ue619Interestinkomen op fondsbeleggingen<span class=\"_ _b8\"> </span>(\ue61d\ue61a)<span class=\"_ _152\"> </span>(\ue61f)<span class=\"_ _85\"> </span>(\ue61d\ue616)<span class=\"_ _31\"> </span>(\ue61d\ue619)<span class=\"_ _1b0\"> </span>(\ue61f)<span class=\"_ _4f\"> </span>(\ue61f\ue61e)T<span class=\"_ _2\"></span>otale netto\ue613nancieringskost<span class=\"_ _1c2\"> </span>\ue616<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue616<span class=\"_ _227\"> </span>\ue614<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue616Administratieve kosten en belastingen<span class=\"_ _242\"> </span>\ue61f<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue61f<span class=\"_ _f4\"> </span>\ue61f<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue61aPENSIOENKOSTEN <span class=\"_ _2\"></span>WEERGEGEVEN IN DE \ue61d\ue61f<span class=\"_ _ac\"> </span>\ue617<span class=\"_ _237\"> </span>\ue619\ue61c<span class=\"_ _1c5\"> </span>\ue61f\ue614<span class=\"_ _143\"> </span>\ue61c\ue618<span class=\"_ _237\"> </span>\ue619\ue619WINST- EN VERLIESREKENINGActuari\u00eble verliezen (winsten)Aanpassingen aan de verplichtingen van de regelingen \u2013 verliezen (winsten) \u2013  (\ue61f\ue61d)<span class=\"_ _152\"> </span>(\ue616)<span class=\"_ _4f\"> </span>(\ue61f\ue618)<span class=\"_ _1c5\"> </span>\ue616\ue618<span class=\"_ _39\"> </span>(\ue61d\ue616)<span class=\"_ _237\"> </span>\ue61a\ue61dop grond van ervaringDemogra\ue614sche veronderstellingen<span class=\"_ _240\"> </span>(\ue61a)<span class=\"_ _12e\"> </span>-<span class=\"_ _8a\"> </span>(\ue61a)<span class=\"_ _152\"> </span>-<span class=\"_ _20b\"> </span>\ue61d<span class=\"_ _243\"> </span>\ue61dFinanci\u00eble veronderstellingen<span class=\"_ _244\"> </span>(\ue619\ue619)<span class=\"_ _152\"> </span>(\ue617)<span class=\"_ _4f\"> </span>(\ue61c\ue61a)<span class=\"_ _e7\"> </span>(\ue616\ue617\ue61a)<span class=\"_ _39\"> </span>(\ue61a\ue619)<span class=\"_ _92\"> </span>(\ue618\ue61e\ue61e)Rendement op fondsbeleggingen  \ue61d\ue61a<span class=\"_ _ac\"> </span>\ue616<span class=\"_ _237\"> </span>\ue61d\ue619<span class=\"_ _23b\"> </span>\ue61f\ue617\ue61c<span class=\"_ _245\"> </span>\ue618\ue617<span class=\"_ _23a\"> </span>\ue61a\ue61f\ue61aexcl. interestinkomenT<span class=\"_ _2\"></span>otaal herwaarderingen opgenomen in  (\ue614\ue614)<span class=\"_ _246\"> </span>(\ue615)<span class=\"_ _53\"> </span>(\ue617\ue619)<span class=\"_ _32\"> </span>(\ue61c\ue618\ue61e)<span class=\"_ _ac\"> </span>\ue618<span class=\"_ _8f\"> </span>(\ue61c\ue619\ue618)\u2018Niet-gerealiseerde resultaten\u2019TOT<span class=\"_ _2\"></span>ALE PENSIOENKOST <span class=\"_ _2\"></span>VAN DE PERIODE<span class=\"_ _39\"> </span>(\ue618\ue616)<span class=\"_ _ac\"> </span>\ue619<span class=\"_ _53\"> </span>(\ue618\ue61d)<span class=\"_ _32\"> </span>(\ue61c\ue61f\ue61f)<span class=\"_ _245\"> </span>\ue61f\ue61e<span class=\"_ _8f\"> </span>(\ue61c\ue61e\ue61f)De totale pensioenkost v<span class=\"_ _2\"></span>an toegezeg<span class=\"_ _0\"></span>dpensioenregeling<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> de materi\u00eble landen <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep opgenomen in 202<span class=\"_ _0\"></span>2 in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening en in \u2018Niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> bedroeg een opbrengs<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>an 102 miljoen euro (2<span class=\"_ _0\"></span>021: een opbrengst v<span class=\"_ _2\"></span>an 53 miljoen euro).<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>an dit bedrag w<span class=\"_ _0\"></span>ordt 44 miljoen eur<span class=\"_ _0\"></span>o kost opgenomen in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g van de Groep ov<span class=\"_ _0\"></span>er 20<span class=\"_ _0\"></span>22 (20<span class=\"_ _0\"></span>21: 41 miljoen euro kost<span class=\"_ _0\"></span>). Het saldo<span class=\"_ _0\"></span>, zijnde een niet g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de opbrengst v<span class=\"_ _2\"></span>an 145 miljoen euro voor<span class=\"_ _0\"></span> 2022 (<span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> 2021 een opbren<span class=\"_ _0\"></span>gst v<span class=\"_ _0\"></span>an 94 miljoen euro) w<span class=\"_ _0\"></span>ordt opgenomen in de <span class=\"_ _2\"></span>\u2018Niet-gerealiseerde r<span class=\"_ _0\"></span>esultaten<span class=\"_ _2\"></span>\u2019 onder<span class=\"_ _0\"></span> \u2018Herwaar<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de nettoverplichtin<span class=\"_ _0\"></span>g\u2019<span class=\"_ _1\"></span>. Deze herw<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>vloeit voort uit w<span class=\"_ _0\"></span>ijzigingen in demogr<span class=\"_ _0\"></span>a\ue616sche en \ue616nanci\u00eble veronderste<span class=\"_ _0\"></span>llingen en aanpas<span class=\"_ _0\"></span>singen op grond <span class=\"_ _0\"></span>van erv<span class=\"_ _0\"></span>aring,<span class=\"_ _0\"></span> welk<span class=\"_ _0\"></span>e hun oorsprong v<span class=\"_ _0\"></span>inden in zow<span class=\"_ _0\"></span>el de verplichting<span class=\"_ _0\"></span>en als de fondsbeleggingen <span class=\"_ _0\"></span>van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen. In 20<span class=\"_ _2\"></span>22 zijn de niet-gerealiseer<span class=\"_ _0\"></span>de winsten op \ue616nanci\u00eble <span class=\"_ _0\"></span>veronderste<span class=\"_ _0\"></span>l<span class=\"ws1\">-</span>lingen v<span class=\"_ _0\"></span>oornamelijk het gev<span class=\"_ _0\"></span>olg v<span class=\"_ _0\"></span>an de toegenomen disconterings<span class=\"_ _0\"></span>voet.Evolutie in 20<span class=\"_ _2\"></span>21 en 2022 v<span class=\"_ _0\"></span>an de contante wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de brutoverplichtingen,<span class=\"_ _0\"></span> de fondsbeleggingen en de \ue616nancierin<span class=\"_ _0\"></span>g ervanDe contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en, de fondsbeleggin<span class=\"_ _0\"></span>gen en de \ue616nanciering v<span class=\"_ _2\"></span>an de regelingen in de materi\u00eb<span class=\"_ _0\"></span>le landen wor<span class=\"_ _0\"></span>den hierna weerg<span class=\"_ _0\"></span>egeven.\ue61f\ue61e\ue61f\ue61d<span class=\"_ _247\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Pensioen- Belgische DC- Pensioen- Belgische DC- regelingen (ex-plannen met regelingen (ex-plannen met  TOT<span class=\"_ _0\"></span>AALTOT<span class=\"_ _0\"></span>AALclusief Belgische gewaarborgd clusief Belgische gewaarborgd\ue612 MILJOEN EURODC-plannen)rendementDC-plannen)rendementWijziging in de contante waarde van de brutoverplichtingContante waarde van de brutoverplichting  \ue61d.\ue61c\ue617\ue61a<span class=\"_ _227\"> </span>\ue61d\ue61b\ue61c<span class=\"_ _99\"> </span>\ue61f.\ue61e\ue617\ue61d<span class=\"_ _e7\"> </span>\ue61d.\ue619\ue617\ue619<span class=\"_ _227\"> </span>\ue61d\ue61b\ue61d<span class=\"_ _99\"> </span>\ue61d.\ue61b\ue618\ue61bop \ue61d januariAan de diensttijd toewijsbare pensioenkostAan het dienstjaar toegerekende pensioenkosten, \ue61f\ue61a<span class=\"_ _ac\"> </span>\ue61b<span class=\"_ _bf\"> </span>\ue61a\ue61f<span class=\"_ _1c5\"> </span>\ue61d\ue61c<span class=\"_ _143\"> </span>\ue61d\ue618<span class=\"_ _bf\"> </span>\ue61a\ue61aexclusief werknemersbijdragenPensioenkosten van verstrek<span class=\"_ _0\"></span>en diensttijd<span class=\"_ _248\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c4\"> </span>-Belangrijke inperking/be\u00ebindiging van de regelingen<span class=\"_ _e9\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c3\"> </span>-<span class=\"_ _12c\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-Financieringskosten<span class=\"_ _249\"> </span>\ue61f\ue61e<span class=\"_ _ac\"> </span>\ue61f<span class=\"_ _bf\"> </span>\ue61f\ue61f<span class=\"_ _1c5\"> </span>\ue61f\ue618<span class=\"_ _ac\"> </span>\ue61f<span class=\"_ _bf\"> </span>\ue61f\ue619KasstroomoverzichtUitkeringen<span class=\"_ _24a\"> </span>(\ue619\ue61b)<span class=\"_ _152\"> </span>(\ue61c)<span class=\"_ _7f\"> </span>(\ue61c\ue619)<span class=\"_ _23d\"> </span>(\ue61b\ue61f)<span class=\"_ _e9\"> </span>(\ue61d\ue617)<span class=\"_ _b5\"> </span>(\ue61d\ue61e\ue61c)W<span class=\"_ _0\"></span>erknemersbijdragen<span class=\"_ _24b\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c4\"> </span>-Betaalde premies<span class=\"_ _24c\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c4\"> </span>-V<span class=\"_ _2\"></span>erhoging (verlaging) tengevolge van transferten,<span class=\"_ _9\"></span> -<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _31\"> </span>(\ue61d\ue618)<span class=\"_ _1b0\"> </span>(\ue61c)<span class=\"_ _7f\"> </span>(\ue61f\ue61a)inclusief de impact van overnames en afstotingenHerwaarderingenE\ue615ect van demogra\ue614sche veronderstellingen<span class=\"_ _c5\"> </span>(\ue61a)<span class=\"_ _8c\"> </span>-<span class=\"_ _8f\"> </span>(\ue61a)<span class=\"_ _152\"> </span>-<span class=\"_ _20b\"> </span>\ue61d<span class=\"_ _1bd\"> </span>\ue61dE\ue615ect van \ue614nanci\u00eble veronderstellingen<span class=\"_ _8e\"> </span>(\ue619\ue619)<span class=\"_ _1b0\"> </span>(\ue617)<span class=\"_ _7f\"> </span>(\ue61c\ue61a)<span class=\"_ _24d\"> </span>(\ue616\ue617\ue61a)<span class=\"_ _e9\"> </span>(\ue61a\ue619)<span class=\"_ _b5\"> </span>(\ue618\ue61e\ue61e)E\ue615ecten op grond van ervaring<span class=\"_ _1c2\"> </span>(\ue61f\ue61d)<span class=\"_ _152\"> </span>(\ue616)<span class=\"_ _9b\"> </span>(\ue61f\ue618)<span class=\"_ _24e\"> </span>\ue616\ue618<span class=\"_ _e9\"> </span>(\ue61d\ue616)<span class=\"_ _ee\"> </span>\ue61a\ue61dV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _24f\"> </span>\ue616\ue61f<span class=\"_ _8c\"> </span>-<span class=\"_ _bf\"> </span>\ue616\ue61f<span class=\"_ _31\"> </span>(\ue61d\ue618)<span class=\"_ _8c\"> </span>-<span class=\"_ _7f\"> </span>(\ue61d\ue618)Contante waarde van de brutoverplichting  \ue61c.\ue616\ue615\ue616<span class=\"_ _227\"> </span>\ue61c\ue617\ue61c<span class=\"_ _99\"> </span>\ue61c.\ue617\ue618\ue617<span class=\"_ _24d\"> </span>\ue61c.\ue61f\ue616\ue61e<span class=\"_ _250\"> </span>\ue61c\ue61d\ue619<span class=\"_ _99\"> </span>\ue61c.\ue619\ue61e\ue619op \ue61d\ue61c decemberWijziging in fondsbeleggingenRe\u00eble waarde van fondsbeleggingen op \ue61d januari<span class=\"_ _246\"> </span>\ue61b\ue617\ue61a<span class=\"_ _227\"> </span>\ue61d\ue61c\ue61b<span class=\"_ _99\"> </span>\ue61d.\ue61d\ue618\ue61f<span class=\"_ _24d\"> </span>\ue61d.\ue61e\ue61b\ue61c<span class=\"_ _227\"> </span>\ue61d\ue61c\ue619<span class=\"_ _99\"> </span>\ue61d.\ue61f\ue61c\ue616Financieringsbaten<span class=\"_ _251\"> </span>\ue61d\ue61a<span class=\"_ _ac\"> </span>\ue61f<span class=\"_ _bf\"> </span>\ue61d\ue616<span class=\"_ _24e\"> </span>\ue61d\ue619<span class=\"_ _ac\"> </span>\ue61f<span class=\"_ _bf\"> </span>\ue61f\ue61eW<span class=\"_ _0\"></span>erkgeversbijdragen<span class=\"_ _252\"> </span>\ue61d\ue619\ue61c<span class=\"_ _ac\"> </span>\ue61c<span class=\"_ _4b\"> </span>\ue61d\ue61c\ue617<span class=\"_ _24e\"> </span>\ue618\ue618<span class=\"_ _245\"> </span>\ue61d\ue618<span class=\"_ _bf\"> </span>\ue619\ue61eW<span class=\"_ _0\"></span>erknemersbijdragen<span class=\"_ _24b\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c4\"> </span>-Uitkeringen<span class=\"_ _24a\"> </span>(\ue619\ue61b)<span class=\"_ _152\"> </span>(\ue61c)<span class=\"_ _7f\"> </span>(\ue61c\ue619)<span class=\"_ _23d\"> </span>(\ue61b\ue61f)<span class=\"_ _e9\"> </span>(\ue61d\ue617)<span class=\"_ _b5\"> </span>(\ue61d\ue61e\ue61c)Administratieve kosten en belastingen<span class=\"_ _e3\"> </span>(\ue61f)<span class=\"_ _12e\"> </span>-<span class=\"_ _8f\"> </span>(\ue61f)<span class=\"_ _253\"> </span>(\ue61f)<span class=\"_ _8c\"> </span>-<span class=\"_ _8f\"> </span>(\ue61a)Betaalde premies<span class=\"_ _24c\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c4\"> </span>-V<span class=\"_ _2\"></span>erhoging (verlaging) tengevolge van transferten,<span class=\"_ _9\"></span> -<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _31\"> </span>(\ue61d\ue616)<span class=\"_ _1b0\"> </span>(\ue61c)<span class=\"_ _7f\"> </span>(\ue61f\ue61f)inclusief de impact van overnames en afstotingenRendement op fondsbeleggingen  (\ue61d\ue61a)<span class=\"_ _152\"> </span>(\ue616)<span class=\"_ _7f\"> </span>(\ue61d\ue619)<span class=\"_ _24d\"> </span>(\ue61f\ue617\ue61c)<span class=\"_ _e9\"> </span>(\ue618\ue617)<span class=\"_ _99\"> </span>(\ue61a\ue61f\ue61a)excl. interestinkomenV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _24f\"> </span>\ue61a\ue61c<span class=\"_ _8c\"> </span>-<span class=\"_ _bf\"> </span>\ue61a\ue61c<span class=\"_ _31\"> </span>(\ue61d\ue619)<span class=\"_ _8c\"> </span>-<span class=\"_ _7f\"> </span>(\ue61d\ue619)Re\u00eble waarde van fondsbeleggingen op \ue61d\ue61c december<span class=\"_ _2d\"> </span>\ue61c.\ue61e\ue617\ue614<span class=\"_ _227\"> </span>\ue61c\ue614\ue616<span class=\"_ _1c1\"> </span>\ue61c.\ue61f\ue614\ue619<span class=\"_ _23b\"> </span>\ue616\ue616\ue616<span class=\"_ _227\"> </span>\ue61c\ue61f\ue619<span class=\"_ _4b\"> </span>\ue617\ue61e\ue61cFinancieringspositie op \ue61d\ue61c decemberFinancieringspositie<span class=\"_ _167\"> </span>\ue617\ue619\ue61e<span class=\"_ _20b\"> </span>\ue618<span class=\"_ _a6\"> </span>\ue617\ue619\ue616<span class=\"_ _23b\"> </span>\ue616\ue61b\ue61a<span class=\"_ _143\"> </span>\ue61d\ue61e<span class=\"_ _4b\"> </span>\ue618\ue61e\ue61aE\ue615ect van vermogensplafond<span class=\"_ _20f\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c3\"> </span>-<span class=\"_ _12c\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-Nettoverplichting op \ue61d\ue61c december<span class=\"_ _254\"> </span>\ue615\ue616\ue61e<span class=\"_ _ac\"> </span>\ue618<span class=\"_ _4b\"> </span>\ue615\ue616\ue619<span class=\"_ _23b\"> </span>\ue619\ue617\ue61d<span class=\"_ _245\"> </span>\ue61c\ue61e<span class=\"_ _4b\"> </span>\ue618\ue61e\ue61dOp 31 december 20<span class=\"_ _2\"></span>22 bedroeg de contante wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de brutoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en \u2013 exclusief de toege<span class=\"_ _0\"></span>zegde<span class=\"_ _0\"></span>bijdrag<span class=\"_ _0\"></span>eregeling<span class=\"_ _0\"></span>en met gew<span class=\"_ _0\"></span>aarborg<span class=\"_ _0\"></span>d rendement \u2013 voor<span class=\"_ _2\"></span> de materi\u00eble landen van de Gr<span class=\"_ _0\"></span>oep 1.27<span class=\"_ _0\"></span>0 mil<span class=\"_ _9\"></span>joen euro (1.<span class=\"_ _2\"></span>767 miljoen euro op 31 december 20<span class=\"_ _2\"></span>21), w<span class=\"_ _0\"></span>aarvan 789 miljoen euro (1.<span class=\"_ _2\"></span>088 miljoen euro op 31 december 2021<span class=\"_ _0\"></span>) betrekking heeft op g<span class=\"_ _0\"></span>eheel of gedeelte<span class=\"_ _0\"></span>lijk ge\ue616nancier<span class=\"_ _0\"></span>de toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen en de o<span class=\"_ _0\"></span>verige 481 miljoen eur<span class=\"_ _0\"></span>o (679 miljoen euro op 31 december<span class=\"_ _0\"></span> 2021) betr<span class=\"_ _0\"></span>ekking heeft op ong<span class=\"_ _0\"></span>e\ue616nancierde toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen.Het \ue616nancieringstek<span class=\"_ _0\"></span>ort voor<span class=\"_ _0\"></span> de Belgische toege<span class=\"_ _0\"></span>zegdebijdr<span class=\"_ _2\"></span>ageregeling<span class=\"_ _0\"></span>en met gew<span class=\"_ _0\"></span>aarborgd r<span class=\"_ _0\"></span>endement bedroeg op 31 decem<span class=\"ls1 ws1\">-</span>ber 20<span class=\"_ _2\"></span>22 10 miljoen euro (5 miljoen euro op 31 december 20<span class=\"_ _0\"></span>21).<span class=\"_ _0\"></span> Het \ue616nancieringstek<span class=\"_ _0\"></span>ort voor<span class=\"_ _0\"></span> deze plannen is g<span class=\"_ _0\"></span>elijk aan het verschil tussen de contante w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de brutoverplichting<span class=\"_ _0\"></span>en (DBO) ten bedrag<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an 134 miljoen euro (191 miljoen eur<span class=\"_ _0\"></span>o op 31 december 20<span class=\"_ _2\"></span>21) en de fondsbeleggingen ten bedr<span class=\"_ _0\"></span>age v<span class=\"_ _2\"></span>an 124 miljoen euro (187 miljoen euro op 31 december 20<span class=\"_ _0\"></span>21). 13.2.4 Contante waarde van de brutoverplichtingen - Belangrijke actuari\u00eble veronderstellingen op rapporteringsdatumDe verplichting<span class=\"_ _0\"></span>en en pensioenkost v<span class=\"_ _2\"></span>an de periode met betrekking tot toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen v<span class=\"_ _2\"></span>an de Groep worden bepaald door<span class=\"_ _0\"></span> gebruik<span class=\"_ _0\"></span> te maken v<span class=\"_ _2\"></span>an actuari\u00eble wa<span class=\"_ _0\"></span>ardering<span class=\"_ _0\"></span>en die gebaseer<span class=\"_ _0\"></span>d zijn op actuari\u00eble v<span class=\"_ _0\"></span>eronderstelling<span class=\"_ _0\"></span>en. Op het einde van de boe<span class=\"_ _0\"></span>kjaren 20<span class=\"_ _0\"></span>21 en 2022 <span class=\"_ _0\"></span>werden v<span class=\"_ _0\"></span>olgende belangrijk<span class=\"_ _2\"></span>e actuari\u00eble veronderstellin<span class=\"_ _0\"></span>gen (gewog<span class=\"_ _0\"></span>en gemiddelden) g<span class=\"_ _0\"></span>ebruikt.\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _13b\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>Disconteringsvoet<span class=\"_ _255\"> </span>\ue61d,\ue616\ue61f%\ue616,\ue61a\ue61a%Prijs in\ue613atie<span class=\"_ _1c8\"> </span>\ue61f,\ue61d\ue61c%<span class=\"_ _256\"> </span>\ue61f,\ue61a\ue617%De hierboven w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en gemiddelde disconterings<span class=\"_ _0\"></span>voeten en prijsin\ue617atie w<span class=\"_ _0\"></span>orden bepa<span class=\"_ _0\"></span>ald op basis v<span class=\"_ _0\"></span>an de actuari\u00eble v<span class=\"_ _0\"></span>eron<span class=\"ls1 ws1\">-</span>derstellingen <span class=\"_ _0\"></span>welke toeg<span class=\"_ _0\"></span>epast w<span class=\"_ _0\"></span>orden in de v<span class=\"_ _0\"></span>erschillende toegezeg<span class=\"_ _2\"></span>dpensioenregelingen v<span class=\"_ _2\"></span>an de materi\u00eble landen v<span class=\"_ _0\"></span>an de Groep,<span class=\"_ _0\"></span> gewog<span class=\"_ _0\"></span>en op basis v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichting uit hoofde <span class=\"_ _0\"></span>van betr<span class=\"_ _0\"></span>e\ue618ende toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen.De gewog<span class=\"_ _0\"></span>en in\ue617atievoet heeft betre<span class=\"_ _0\"></span>kking op Belgi\u00eb<span class=\"_ _0\"></span>, Duitsland en het <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _0\"></span> (RPI). De in\ue617atie ov<span class=\"_ _0\"></span>er het j<span class=\"_ _0\"></span>aar 2022 <span class=\"_ _0\"></span>werd mee begr<span class=\"_ _0\"></span>epen in de basisdata die als uitgan<span class=\"_ _0\"></span>gspunt voor<span class=\"_ _0\"></span> de actuari\u00eble berek<span class=\"_ _2\"></span>eningen werd g<span class=\"_ _0\"></span>ebruikt en is bijg<span class=\"_ _0\"></span>evolg niet weerspiege<span class=\"_ _0\"></span>ld in de evolutie v<span class=\"_ _0\"></span>an de prijs in\ue617atie in ver<span class=\"_ _0\"></span>gelijking met v<span class=\"_ _0\"></span>orig jaar<span class=\"_ _2\"></span>.De disconteringsv<span class=\"_ _0\"></span>oeten worden bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an het marktrendement op balansd<span class=\"_ _0\"></span>atum v<span class=\"_ _0\"></span>an bedrijfsobligaties v<span class=\"_ _2\"></span>an hoge kredietw<span class=\"_ _2\"></span>aardigheid, die een kr<span class=\"_ _0\"></span>edietratin<span class=\"_ _0\"></span>g van mins<span class=\"_ _0\"></span>tens AA v<span class=\"_ _2\"></span>an een belangrijk r<span class=\"_ _0\"></span>atingagentschap toeg<span class=\"_ _0\"></span>ewez<span class=\"_ _0\"></span>en krijgen, met een resterende looptijd die consis<span class=\"_ _0\"></span>tent is met de geschatte looptijd v<span class=\"_ _2\"></span>an de verplichtingen.Gewogen gemiddelde duratieDe Groep heeft de gew<span class=\"_ _0\"></span>ogen gemiddelde <span class=\"_ _0\"></span>duratie bep<span class=\"_ _0\"></span>aald door de g<span class=\"_ _0\"></span>emiddelde dura<span class=\"_ _0\"></span>ties te nemen berekend <span class=\"_ _0\"></span>via sensitiviteits-analyse +25bps en -<span class=\"_ _0\"></span>25bps op de disconteringsvoet <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de pensioenplannen v<span class=\"_ _0\"></span>an de materi\u00eble landen v<span class=\"_ _2\"></span>an de Groep. Op <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>31 december 20<span class=\"_ _2\"></span>22 bedraagt de gew<span class=\"_ _0\"></span>ogen gemiddelde dur<span class=\"_ _2\"></span>atie 10,3 jaar<span class=\"_ _0\"></span> (13,2 jaar<span class=\"_ _2\"></span> op 31 december 2021<span class=\"_ _0\"></span>).SensitiviteitsanalyseOnderstaande tabel g<span class=\"_ _0\"></span>eeft de sensitiviteit weer<span class=\"_ _2\"></span> van een ver<span class=\"_ _2\"></span>andering in bepaalde veronders<span class=\"_ _0\"></span>tellingen op 31 december<span class=\"_ _0\"></span> 2022 met betrekking tot de pensioenr<span class=\"_ _0\"></span>egelingen <span class=\"_ _0\"></span>van de m<span class=\"_ _0\"></span>ateri\u00eble landen v<span class=\"_ _2\"></span>an de Groep:Impact op de contante waarde van de  MILJOEN EUROverplichtingen op \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fDaling in disconteringsvoet met \ue61f\ue618 basispunten<span class=\"_ _1f9\"> </span>\ue619\ue61fStijging in disconteringsvoet met \ue61f\ue618 basispunten<span class=\"_ _1ef\"> </span>(\ue617\ue617)\ue61f\ue618 bp afname in prijs in\ue613atie<span class=\"_ _257\"> </span>(\ue61d\ue619)\ue61f\ue618 bp toename in prijs in\ue613atie<span class=\"_ _11e\"> </span>\ue61d\ue61cV<span class=\"_ _2\"></span>erbetering in de sterf<span class=\"_ _9\"></span>tetafel waarbij wordt verondersteld dat werknemers \u00e9\u00e9n jaar langer leven<span class=\"_ _258\"> </span>\ue61a\ue618V<span class=\"_ _2\"></span>erslechtering in de sterf<span class=\"_ _9\"></span>tetafel waarbij wordt verondersteld dat werknemers \u00e9\u00e9n jaar minder leven<span class=\"_ _2c\"> </span>(\ue61a\ue61a)Er w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>erondersteld da<span class=\"_ _0\"></span>t indien de prijs in\ue617atie toeneemt/<span class=\"_ _2\"></span>afneemt, dat tevens de ander<span class=\"_ _0\"></span>e assumpties we<span class=\"_ _0\"></span>lke gelink<span class=\"_ _2\"></span>t zijn aan de in\ue617atie<span class=\"_ _0\"></span>, zo<span class=\"_ _0\"></span>als salaris en pensioenuitkerin<span class=\"_ _0\"></span>gen gelink<span class=\"_ _0\"></span>t aan prijsin\ue617atie eveneens toenemen/<span class=\"_ _2\"></span>afnemen.13.2.5 F<span class=\"_ _2\"></span>ondsb<span class=\"_ _9\"></span>eleggingenRe\u00eble waarde van fondsbeleggingen onderverdeeld naar belangrijkste categorie\u00ebnDe re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an fondsbeleggingen onderver<span class=\"_ _0\"></span>deeld naar<span class=\"_ _0\"></span> belangrijk<span class=\"_ _0\"></span>ste categorie\u00ebn v<span class=\"_ _2\"></span>an de materi\u00eble landen v<span class=\"_ _0\"></span>an de Groep omv<span class=\"_ _2\"></span>atten:MILJOEN EURO<span class=\"_ _259\"> </span>\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _13b\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>Geldmiddelen, kasequivalenten en overige<span class=\"_ _1d6\"> </span>\ue619\ue618<span class=\"_ _19c\"> </span>\ue61f\ue61cAandelen<span class=\"_ _25a\"> </span>\ue61d\ue61f\ue616<span class=\"_ _25b\"> </span>\ue61d\ue61f\ue61dRentedragende instrumenten<span class=\"_ _1c7\"> </span>\ue618\ue61c\ue619<span class=\"_ _25b\"> </span>\ue61f\ue61b\ue619Investeringsfondsen<span class=\"_ _59\"> </span>\ue617\ue61d<span class=\"_ _37\"> </span>- (\ue61d)Fondsbeleggingen bij verzek<span class=\"_ _0\"></span>eraars\ue616\ue61a\ue619<span class=\"_ _25b\"> </span>\ue616\ue618\ue618TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _135\"> </span><span class=\"ls1 ws1\">\ue61c.\ue61f\ue614\ue619<span class=\"_ _25b\"> </span>\ue617\ue61e\ue61c</span>(1) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>oegezeg<span class=\"_ _0\"></span>debijdrager<span class=\"_ _0\"></span>egelingen met g<span class=\"_ _0\"></span>ewaarborg<span class=\"_ _0\"></span>d rendement en het verz<span class=\"_ _0\"></span>ekerings-(\u2018buy<span class=\"_ _0\"></span>-in<span class=\"_ _2\"></span>\u2019)contract in het VK.De risicobeperkende acties uitg<span class=\"_ _0\"></span>evoerd in 20<span class=\"_ _2\"></span>21 in het VK omva<span class=\"_ _0\"></span>tten het onderbrengen v<span class=\"_ _2\"></span>an 70% van de pensioen<span class=\"_ _2\"></span>verplichtin<span class=\"ws1\">-</span>gen v<span class=\"_ _2\"></span>an de gepensioneerden (239 miljoen euro op 31 december<span class=\"_ _2\"></span> 2021) in een ver<span class=\"_ _0\"></span>zekerin<span class=\"_ _0\"></span>gspolis (\u2018buy-in<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-contr<span class=\"_ _0\"></span>act) evenals een wijziging in de beleggin<span class=\"_ _0\"></span>gsstra<span class=\"_ _0\"></span>tegie door beleggin<span class=\"_ _0\"></span>g in investerin<span class=\"_ _0\"></span>gsfondsen om zo beter<span class=\"_ _0\"></span> aan te sluiten met de verplich<span class=\"ws1\">-</span>tingen v<span class=\"_ _2\"></span>an het plan en tevens het interest- en in\ue617atierisico te v<span class=\"_ _0\"></span>erminderen. In 20<span class=\"_ _2\"></span>22 werd in het VK de res<span class=\"_ _0\"></span>terende pensi<span class=\"ws1\">-</span>oenverplichtin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de gepensioneer<span class=\"_ _0\"></span>den en de leden met uitgestelde pensioenr<span class=\"_ _0\"></span>echten in een verz<span class=\"_ _0\"></span>ekeringspolis (\u2018<span class=\"_ _0\"></span>buy-in<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-contract) onderg<span class=\"_ _0\"></span>ebr<span class=\"_ _0\"></span>acht zodat nag<span class=\"_ _0\"></span>enoeg alle verplichting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het plan zijn afgedek<span class=\"_ _2\"></span>t door een verzek<span class=\"_ _2\"></span>eringspolis (<span class=\"_ _9\"></span>319 miljoen euro op 31 december<span class=\"_ _0\"></span> 2022).De aandelen en rentedr<span class=\"_ _2\"></span>agende instrumenten wer<span class=\"_ _0\"></span>den belegd v<span class=\"_ _0\"></span>olgens de principes v<span class=\"_ _0\"></span>an passief beheer<span class=\"_ _0\"></span> (\u2018<span class=\"_ _0\"></span>index tr<span class=\"_ _0\"></span>acking\u2019).De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an fondsbeleggingen om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t per ja<span class=\"_ _0\"></span>areinde 2021 en 2<span class=\"_ _0\"></span>022 geen a<span class=\"_ _0\"></span>andelen of rentedr<span class=\"_ _0\"></span>agende instrumenten van de Ondernemin<span class=\"_ _0\"></span>g of haar dochter<span class=\"_ _0\"></span>ondernemingen.13.3.6 <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>erwachte pensioenkosten en kasstromen voor 2023De Groep verw<span class=\"_ _2\"></span>acht dat de pensioenkost op te nemen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening voor de materi\u00eb<span class=\"_ _0\"></span>le landen voor<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 in totaal 48 miljoen euro zal bedr<span class=\"_ _2\"></span>agen. Dit bedrag om<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>at voor<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>7 miljoen euro aan het dienstjaar<span class=\"_ _2\"></span> toegerekende pensioen (w<span class=\"_ _0\"></span>aarvan 1<span class=\"_ _0\"></span>3 miljoen euro betrekkin<span class=\"_ _0\"></span>g heeft op Belgische toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _2\"></span>ageregelingen met g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>arborgd r<span class=\"_ _0\"></span>endement), 2 miljoen euro aan administr<span class=\"_ _2\"></span>atiekosten en belastin<span class=\"_ _0\"></span>gen en 20 miljoen euro inter<span class=\"_ _0\"></span>estkost op de netto<span class=\"_ _0\"></span>verplichting<span class=\"_ _0\"></span>.V<span class=\"_ _2\"></span>oor het boekjaar<span class=\"_ _2\"></span> 2023 verw<span class=\"_ _0\"></span>acht de Groep 15 miljoen eur<span class=\"_ _0\"></span>o bij te drag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> haar<span class=\"_ _0\"></span> materi\u00eble pensioenreg<span class=\"_ _0\"></span>elingen (16 miljoen euro voor<span class=\"_ _2\"></span> 2022). Dit bedr<span class=\"_ _2\"></span>ag houdt geen rekening met 1<span class=\"_ _0\"></span>5 miljoen euro verw<span class=\"_ _0\"></span>achte premiebetalin<span class=\"_ _0\"></span>gen voor<span class=\"_ _2\"></span> de toegezegde<span class=\"ws1\">-</span>bijdrag<span class=\"_ _0\"></span>eregeling<span class=\"_ _0\"></span>en in Belgi\u00eb<span class=\"_ _0\"></span>. Bijk<span class=\"_ _0\"></span>omend verwa<span class=\"_ _0\"></span>cht de Groep 39 miljoen euro uitk<span class=\"_ _0\"></span>eringen r<span class=\"_ _0\"></span>echtstreeks door<span class=\"_ _2\"></span> de Onderne<span class=\"ws1\">-</span>ming betaalbaar<span class=\"_ _2\"></span> aan de begunstigden uit te ker<span class=\"_ _0\"></span>en.V<span class=\"_ _2\"></span>oor de toege<span class=\"_ _0\"></span>zegdpensioenr<span class=\"_ _0\"></span>egelingen om<span class=\"_ _2\"></span>vatten de verw<span class=\"_ _0\"></span>achte kasuitgav<span class=\"_ _0\"></span>en en pensioenkosten <span class=\"_ _0\"></span>voor 2<span class=\"_ _0\"></span>023 tevens de be<span class=\"_ _0\"></span>dra<span class=\"ws1\">-</span>gen voor<span class=\"_ _2\"></span> de  O\ue618set Solutions divisie,<span class=\"_ _0\"></span> op jaarbasis ing<span class=\"_ _0\"></span>eschat op 5 miljoen euro<span class=\"_ _0\"></span>, r<span class=\"_ _0\"></span>espectievelijk 3 miljoen eur<span class=\"_ _0\"></span>o.\ue690\ue682.<span class=\"_ _55\"> </span>LANGETERMIJNONTSLAGVERGOEDINGENLangetermijnontslagverg<span class=\"_ _0\"></span>oedingen zijn het g<span class=\"_ _0\"></span>evolg v<span class=\"_ _2\"></span>an de verplichting van de Gr<span class=\"_ _0\"></span>oep om hetzij de tewerks<span class=\"_ _0\"></span>telling voor<span class=\"_ _2\"></span> de normale pensioenleeftijd te be\u00ebindigen,<span class=\"_ _0\"></span> hetzij om een ontslagvergoe<span class=\"_ _0\"></span>ding te betalen als gevolg <span class=\"_ _0\"></span>van een aanbod ter<span class=\"_ _2\"></span> aanmoe<span class=\"ws1\">-</span>diging v<span class=\"_ _0\"></span>an vrijwillig<span class=\"_ _0\"></span>e pensionering.<span class=\"_ _0\"></span> Op 31 december 20<span class=\"_ _2\"></span>22 bedroeg de langetermijnontslagver<span class=\"_ _0\"></span>goeding 5 miljoen euro (8 miljoen euro op 31 december<span class=\"_ _0\"></span> 2021) en betr<span class=\"_ _0\"></span>of hoofdzake<span class=\"_ _0\"></span>lijk afvloeiingspremies afg<span class=\"_ _0\"></span>esproken met <span class=\"_ _0\"></span>werknemers in het kader<span class=\"_ _0\"></span> van <span class=\"_ _0\"></span>vervroegde pensionerin<span class=\"_ _0\"></span>g.<span class=\"_ _0\"></span> Deze reg<span class=\"_ _0\"></span>elingen betr<span class=\"_ _0\"></span>e\ue618en werknemers v<span class=\"_ _2\"></span>an de Belgische ondernemingen v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.\ue690\ue683.<span class=\"_ _55\"> </span>OP AANDELEN<span class=\"_ _0\"></span> GEBASEERDE BET<span class=\"_ _2\"></span>ALINGENIn de loop v<span class=\"_ _0\"></span>an 2020 heef<span class=\"_ _0\"></span>t de Raad v<span class=\"_ _0\"></span>an Bestuur Mr<span class=\"_ _2\"></span>. P<span class=\"_ _2\"></span>ascal Ju\u00e9ry benoemd als CEO v<span class=\"_ _0\"></span>an de Agfa-Gev<span class=\"_ _2\"></span>aert Groep en gedele<span class=\"ws1\">-</span>geerd bes<span class=\"_ _0\"></span>tuurder<span class=\"_ _2\"></span>. Er<span class=\"_ _0\"></span> werd een l<span class=\"_ _0\"></span>ange-termijn v<span class=\"_ _2\"></span>ariabele vergoedin<span class=\"_ _0\"></span>g toegekend a<span class=\"_ _0\"></span>an Mr<span class=\"_ _2\"></span>. Ju\u00e9ry ingebed in een Stock <span class=\"_ _0\"></span>Apprecia<span class=\"ws1\">-</span>tion Rights Plan dat tot een bijk<span class=\"_ _0\"></span>omende cash bonus kan leiden.De belangrijks<span class=\"_ _0\"></span>te componenten van dit Stock<span class=\"_ _0\"></span> Appreci<span class=\"_ _0\"></span>ation Rights Plan zijn de volg<span class=\"_ _0\"></span>ende: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws15\">Over een periode v<span class=\"_ _2\"></span>an vijf jaar<span class=\"_ _2\"></span>, die aanv<span class=\"_ _2\"></span>angt op 1 februari 202<span class=\"_ _0\"></span>0,<span class=\"_ _0\"></span> zal Mr<span class=\"_ _2\"></span>. Ju\u00e9ry jaarlijks 200<span class=\"_ _0\"></span>.000 Stock <span class=\"_ _0\"></span>Appreciation Rights</span></span>ontv<span class=\"_ _0\"></span>angen;\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls8 ws76\">De \u2018<span class=\"_ _2\"></span>strike price<span class=\"_ _0\"></span>\u2019 voor<span class=\"_ _2\"></span> deze Stock Appr<span class=\"_ _0\"></span>eciation Rights wer<span class=\"_ _2\"></span>d voor het jaar<span class=\"_ _2\"></span> 2020 v<span class=\"_ _0\"></span>astgesteld op 4,<span class=\"_ _2\"></span>75 euro (naar<span class=\"_ _0\"></span> beneden</span>aan te passen v<span class=\"_ _0\"></span>oor ieder<span class=\"_ _0\"></span>e dividenduitk<span class=\"_ _0\"></span>ering). V<span class=\"_ _2\"></span>anaf 2021 w<span class=\"_ _0\"></span>ordt de <span class=\"_ _0\"></span>\u2018s<span class=\"_ _0\"></span>trike price<span class=\"_ _0\"></span>\u2019 g<span class=\"_ _0\"></span>ebaseerd op de g<span class=\"_ _0\"></span>emiddelde slotkoers<span class=\"_ _0\"></span> van het <span class=\"_ _0\"></span>Agfa-Gev<span class=\"_ _2\"></span>aert aandeel in de 30 dagen voor<span class=\"_ _2\"></span>afgaand aan de toekenningsda<span class=\"_ _0\"></span>tum. De \u2018<span class=\"_ _2\"></span>strike price<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _0\"></span>oor dez<span class=\"_ _0\"></span>e tweede<span class=\"_ _0\"></span> tranche bedr<span class=\"_ _2\"></span>aagt 3,77<span class=\"_ _0\"></span>93 euro<span class=\"_ _2\"></span>, en voor de der<span class=\"_ _0\"></span>de tranche 3,<span class=\"_ _0\"></span>6 euro<span class=\"_ _0\"></span>. Op 31 december<span class=\"_ _0\"></span> 2022 be<span class=\"_ _0\"></span>dragen de totale uits<span class=\"_ _0\"></span>taande Stock Appr<span class=\"_ _0\"></span>eciation Rights 600.<span class=\"_ _2\"></span>000; zijnde 200.000 aan een <span class=\"_ _0\"></span>\u2018s<span class=\"_ _0\"></span>trike price<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _2\"></span>an 4,75 eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> 200.<span class=\"_ _0\"></span>000 aan een \u2018<span class=\"_ _2\"></span>strike price<span class=\"_ _0\"></span>\u2019 van 3,<span class=\"_ _2\"></span>7793 eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> en 200.<span class=\"_ _0\"></span>000 aan een \u2018<span class=\"_ _2\"></span>strike price\u2019<span class=\"_ _2\"></span> van 3,6 euro; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls8 ws9f\">De Stock Appr<span class=\"_ _0\"></span>eciation Rights wor<span class=\"_ _2\"></span>den voor \u00e9\u00e9n/<span class=\"_ _2\"></span>derde v<span class=\"_ _2\"></span>an iedere toekenning <span class=\"_ _0\"></span>verworven op het einde v<span class=\"_ _0\"></span>an ieder<span class=\"_ _0\"></span> kalen<span class=\"ls1 ws1\">-</span></span></span>derjaar<span class=\"_ _0\"></span> gedurende een periode v<span class=\"_ _2\"></span>an drie jaar; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights kunnen ten v<span class=\"_ _0\"></span>roegste drie jaar<span class=\"_ _2\"></span> na de toekenning uitgeoefend w<span class=\"_ _0\"></span>orden.</span></span>De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an dit Stock Appreci<span class=\"_ _0\"></span>ation Rights Plan wer<span class=\"_ _2\"></span>d berekend aan de hand v<span class=\"_ _2\"></span>an een Black &amp; Sholes model, met een verwa<span class=\"_ _0\"></span>chte levensduur <span class=\"_ _0\"></span>van 1<span class=\"_ _0\"></span>0 jaar <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de eerste twee tr<span class=\"_ _0\"></span>anches en een verw<span class=\"_ _0\"></span>achte levensduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an vijf jaar<span class=\"_ _2\"></span> voor de der<span class=\"_ _0\"></span>de tran<span class=\"ws1\">-</span>che.<span class=\"_ _2\"></span> De re\u00eble waar<span class=\"_ _2\"></span>de wordt getoond als een v<span class=\"_ _0\"></span>erplichting met re\u00eble-w<span class=\"_ _2\"></span>aardeveranderin<span class=\"_ _0\"></span>gen in de wins<span class=\"_ _0\"></span>t- en verliesre<span class=\"_ _0\"></span>kening (2022: -0<span class=\"_ _2\"></span>,1 miljoen euro; 2021: -0,<span class=\"_ _0\"></span>3 miljoen euro).In de loop v<span class=\"_ _0\"></span>an 2021 en 20<span class=\"_ _0\"></span>22 wer<span class=\"_ _0\"></span>d er een l<span class=\"_ _0\"></span>angetermijnv<span class=\"_ _0\"></span>ergoeding toeg<span class=\"_ _0\"></span>ekend a<span class=\"_ _0\"></span>an een groep v<span class=\"_ _0\"></span>an sleutelpersoneelsleden v<span class=\"_ _2\"></span>an de Groep<span class=\"_ _0\"></span>, inge<span class=\"_ _0\"></span>bed in een Stock Appr<span class=\"_ _0\"></span>eciation Rights Plan da<span class=\"_ _0\"></span>t tot een bijkomende cash bonus kan leiden.De belangrijks<span class=\"_ _0\"></span>te componenten van dit Stock<span class=\"_ _0\"></span> Appreci<span class=\"_ _0\"></span>ation Rights Plan zijn de volg<span class=\"_ _0\"></span>ende: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws23\">Op 9 maart 2021 w<span class=\"_ _0\"></span>erden er<span class=\"_ _0\"></span> 830.<span class=\"_ _2\"></span>000 Stock Appreciation Rights toege<span class=\"_ _0\"></span>kend aan een aantal sleute<span class=\"_ _0\"></span>lpersoneelsleden v<span class=\"_ _0\"></span>an de </span></span>Groep<span class=\"_ _0\"></span>. Het totale aantal uitstaande Stock<span class=\"_ _0\"></span> Appreci<span class=\"_ _0\"></span>ation Rights op 31 december 2<span class=\"_ _0\"></span>022 bedr<span class=\"_ _2\"></span>aagt 665.000; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De \u2018<span class=\"_ _0\"></span>strike price<span class=\"_ _2\"></span>\u2019 van de<span class=\"_ _0\"></span>ze Stock <span class=\"_ _0\"></span>Appreciation Rights be<span class=\"_ _0\"></span>draagt 3,<span class=\"_ _2\"></span>7793 euro;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsd5\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights wor<span class=\"_ _0\"></span>den voor<span class=\"_ _0\"></span> \u00e9\u00e9n/<span class=\"_ _2\"></span>derde v<span class=\"_ _2\"></span>an iedere toekenning v<span class=\"_ _0\"></span>erworven op het einde v<span class=\"_ _0\"></span>an ieder kalender<span class=\"_ _2\"></span><span class=\"ws1\">-</span></span></span>jaar<span class=\"_ _0\"></span> gedurende een periode v<span class=\"_ _2\"></span>an drie jaar; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights kunnen ten v<span class=\"_ _0\"></span>roegste drie jaar<span class=\"_ _2\"></span> na de toekenning uitgeoefend w<span class=\"_ _0\"></span>orden.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsb4\">Op 9 maart 2022 <span class=\"_ _0\"></span>werden er<span class=\"_ _2\"></span> 1.397<span class=\"_ _0\"></span>.000 Stock<span class=\"_ _0\"></span> Apprecia<span class=\"_ _0\"></span>tion Rights toegek<span class=\"_ _0\"></span>end aan een aantal sleutelpersoneelsleden <span class=\"_ _0\"></span>van de </span></span>Groep<span class=\"_ _0\"></span>. Het totale aantal uitstaande Stock<span class=\"_ _0\"></span> Appreci<span class=\"_ _0\"></span>ation Rights op 31 december 2<span class=\"_ _0\"></span>022 bedr<span class=\"_ _2\"></span>aagt 1.332.000;  <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De \u2018<span class=\"_ _0\"></span>strike price<span class=\"_ _2\"></span>\u2019 van de<span class=\"_ _0\"></span>ze Stock <span class=\"_ _0\"></span>Appreciation Rights be<span class=\"_ _0\"></span>draagt 3,<span class=\"_ _0\"></span>6 euro; </span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsd5\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights wor<span class=\"_ _0\"></span>den voor<span class=\"_ _0\"></span> \u00e9\u00e9n/<span class=\"_ _2\"></span>derde v<span class=\"_ _2\"></span>an iedere toekenning v<span class=\"_ _0\"></span>erworven op het einde v<span class=\"_ _0\"></span>an ieder kalender<span class=\"_ _2\"></span><span class=\"ws1\">-</span></span></span>jaar<span class=\"_ _0\"></span> gedurende een periode v<span class=\"_ _2\"></span>an drie jaar; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights kunnen ten v<span class=\"_ _0\"></span>roegste drie jaar<span class=\"_ _2\"></span> na de toekenning uitgeoefend w<span class=\"_ _0\"></span>orden.</span></span>De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an dit Stock Appreci<span class=\"_ _0\"></span>ation Rights Plan wer<span class=\"_ _2\"></span>d berekend aan de hand v<span class=\"_ _2\"></span>an een Black &amp; Sholes model, met een verwa<span class=\"_ _0\"></span>chte levensduur <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>vijf jaar<span class=\"_ _2\"></span>. De re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de wordt getoond als een v<span class=\"_ _0\"></span>erplichting met re\u00eble-w<span class=\"_ _2\"></span>aardeveranderin<span class=\"_ _0\"></span>gen in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening (202<span class=\"_ _0\"></span>2: -0,2 miljoen euro; 20<span class=\"_ _2\"></span>21: -0,3 miljoen euro).De totale verplichting met betr<span class=\"_ _0\"></span>ekking tot op aandelen ge<span class=\"_ _0\"></span>baseerde betalin<span class=\"_ _0\"></span>gen bedr<span class=\"_ _0\"></span>aagt 1 miljoen euro per<span class=\"_ _0\"></span> 31 december 20<span class=\"_ _0\"></span>22. \ue690\ue684.<span class=\"_ _0\"></span> OVERIGE PERSONEELSBELONINGENDe opsplitsing tussen kortlopende en l<span class=\"_ _0\"></span>anglopende overig<span class=\"_ _0\"></span>e personeelsbeloning<span class=\"_ _0\"></span>en is voorges<span class=\"_ _0\"></span>teld in de onderstaande tabel:MILJOEN EURO<span class=\"_ _25c\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _d0\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Langlopende personeelsbeloningen<span class=\"_ _217\"> </span>\ue61d\ue61d<span class=\"_ _c2\"> </span>\ue61bKortlopende personeelsbeloningenV<span class=\"_ _2\"></span>erplichtingen voor sociale bijdragen<span class=\"_ _119\"> </span>\ue61f\ue61e<span class=\"_ _19c\"> </span>\ue61d\ue61bT<span class=\"_ _1\"></span>e betalen lonen\ue610<span class=\"_ _100\"> </span>\ue61a<span class=\"_ _c2\"> </span>\ue616Overige kortlopende personeelsbeloningen<span class=\"_ _25d\"> </span>\ue619\ue617<span class=\"_ _19c\"> </span>\ue619\ue61fTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1eb\"> </span><span class=\"ls1 ws1\">\ue61c\ue61c\ue61e<span class=\"_ _25b\"> </span>\ue61c\ue61e\ue618</span>Overige lan<span class=\"_ _0\"></span>getermijnpersoneelsbeloning<span class=\"_ _0\"></span>en hebben betrekking op een pl<span class=\"_ _0\"></span>an inzake lang<span class=\"_ _0\"></span>durige inv<span class=\"_ _2\"></span>aliditeit in de VS, de pl<span class=\"_ _0\"></span>annen \u2018Jubilee\u2019<span class=\"_ _2\"></span> en Pensionsurlaub<span class=\"_ _2\"></span>\u2019 in Duitsland en sommige ander<span class=\"_ _0\"></span>e verg<span class=\"_ _0\"></span>oedingen w<span class=\"_ _0\"></span>egens lang<span class=\"_ _0\"></span>ediensttijd. Op 31 december<span class=\"_ _2\"></span> 2022 bedroeg de totale verplichting uit o<span class=\"_ _0\"></span>verige lang<span class=\"_ _0\"></span>etermijnpersoneelsbeloning<span class=\"_ _0\"></span>en 9 miljoen euro (11 miljoen euro op 31 december<span class=\"_ _0\"></span> 2021<span class=\"_ _0\"></span>). Overige k<span class=\"_ _0\"></span>ortetermijnpersoneelsbeloningen om<span class=\"_ _2\"></span>vatten verplichting<span class=\"_ _0\"></span>en met betrekking tot het personeelsbes<span class=\"_ _0\"></span>tand in ruime zin, zijnde v<span class=\"_ _0\"></span>erplichtingen v<span class=\"_ _0\"></span>oor v<span class=\"_ _2\"></span>akantiegeld en \ue617exi-tijdoverschot,<span class=\"_ _2\"></span> verzekerin<span class=\"_ _0\"></span>g van loon en sal<span class=\"_ _0\"></span>aris in gev<span class=\"_ _0\"></span>al v<span class=\"_ _0\"></span>an ziekte be<span class=\"ws1\">-</span>taalbaar<span class=\"_ _2\"></span> binnen de 12 maanden, kortetermijn<span class=\"_ _0\"></span>vergoedin<span class=\"_ _0\"></span>gen voor<span class=\"_ _2\"></span> arbeidsongeschiktheid, bonus<span class=\"_ _0\"></span>vergoe<span class=\"_ _0\"></span>dingen en andere betalingen inzake o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten voor<span class=\"_ _0\"></span> winstdeelname<span class=\"_ _2\"></span>.BELASTINGEN\ue690\ue685<span class=\"_ _c3\"></span>.<span class=\"_\"> </span>WINSTBELASTINGENDe Groep is onderworpen aan w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en in een groot aantal rechtsg<span class=\"_ _0\"></span>ebieden. Er<span class=\"_ _2\"></span> bestaan onzekerheden betr<span class=\"_ _0\"></span>e\ue618en<span class=\"ws1\">-</span>de de interpretaties v<span class=\"_ _2\"></span>an complexe \ue616scale regelg<span class=\"_ _0\"></span>evingen in de r<span class=\"_ _0\"></span>espectieve landen.<span class=\"_ _0\"></span> De Groep erkent <span class=\"_ _0\"></span>verplichtingen v<span class=\"_ _0\"></span>oor elementen die tijdens een belasting<span class=\"_ _0\"></span>controle mogelijk<span class=\"_ _0\"></span> op de voorgr<span class=\"_ _0\"></span>ond kunnen tr<span class=\"_ _0\"></span>eden, ge<span class=\"_ _0\"></span>baseerd op a<span class=\"_ _0\"></span>anv<span class=\"_ _0\"></span>aardb<span class=\"_ _0\"></span>are schat<span class=\"ws1\">-</span>tingen betre\ue618<span class=\"_ _0\"></span>ende het al dan niet verschuldig<span class=\"_ _0\"></span>d zijn v<span class=\"_ _0\"></span>an bijkomende belastin<span class=\"_ _0\"></span>gen, <span class=\"_ _0\"></span>waarbij div<span class=\"_ _0\"></span>erse factoren in a<span class=\"_ _0\"></span>anmerking worden g<span class=\"_ _0\"></span>enomen zoals erv<span class=\"_ _0\"></span>aring met vorig<span class=\"_ _0\"></span>e belasting<span class=\"_ _0\"></span>controles en afwijkende interpr<span class=\"_ _0\"></span>etaties tussen enerzijds de entiteit die wor<span class=\"_ _0\"></span>dt belast en de belastin<span class=\"_ _0\"></span>gautoriteit. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erschillen die ontstaan tussen re\u00eble res<span class=\"_ _0\"></span>ultaten en gemaak<span class=\"_ _2\"></span>te assumpties of toe<span class=\"ws1\">-</span>komstig<span class=\"_ _0\"></span>e ver<span class=\"_ _0\"></span>anderingen aan derg<span class=\"_ _0\"></span>elijke ass<span class=\"_ _0\"></span>umpties kunnen aanp<span class=\"_ _0\"></span>assingen aan de be<span class=\"_ _0\"></span>lastinglast <span class=\"_ _0\"></span>van toek<span class=\"_ _2\"></span>omstige periodes noodzakelijk<span class=\"_ _0\"></span> maken.De Groep volgt n<span class=\"_ _0\"></span>auwlettend de ontw<span class=\"_ _0\"></span>ikkeling<span class=\"_ _0\"></span>en inzake w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en bij de OECD (Pill<span class=\"_ _0\"></span>ars 1 en 2), de Eur<span class=\"_ _0\"></span>opese Ge<span class=\"ws1\">-</span>meenschap (Pillar<span class=\"_ _2\"></span> 2 en andere regelgev<span class=\"_ _0\"></span>ing) op daar dez<span class=\"_ _0\"></span>e maatreg<span class=\"_ _0\"></span>elingen een imp<span class=\"_ _0\"></span>act kunnen hebben op de \ue616scale positie op langer<span class=\"_ _0\"></span>e termijn. Onderstaande tabel g<span class=\"_ _0\"></span>eeft een overzicht <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>winstbelastin<span class=\"_ _0\"></span>gen volg<span class=\"_ _0\"></span>ens aard:MILJOEN EURO<span class=\"_ _25e\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _44\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Betaalde of verschuldigde winstbelastingen<span class=\"_ _25f\"> </span>\ue61f\ue61e<span class=\"_ _e4\"> </span>\ue61a\ue61dMet betrekking tot dit boekjaar<span class=\"_ _260\"> </span>\ue61f\ue61a<span class=\"_ _e4\"> </span>\ue61f\ue61cMet betrekking tot voorgaande boekjaren<span class=\"_ _1d9\"> </span>(\ue61a)<span class=\"_ _be\"> </span>\ue61aUitgestelde winstbelastingen<span class=\"_ _1b\"> </span>(\ue618)<span class=\"_ _e4\"> </span>\ue61d\ue61fMet betrekking tot tijdelijke verschillen<span class=\"_ _1f3\"> </span>(\ue61f)<span class=\"_ _1b0\"> </span>-Met betrekking tot niet-gecompenseerde \ue614scale verliezen en ongebruikte \ue614scale verrekenbare tegoeden<span class=\"_ _186\"> </span>(\ue61a)<span class=\"_ _e4\"> </span>\ue61d\ue61fWinstbelastingen<span class=\"_ _6e\"> </span>\ue61c\ue618<span class=\"_ _e4\"> </span>\ue619\ue61fBetaalde of verschuldig<span class=\"_ _0\"></span>de winstbelas<span class=\"_ _0\"></span>tingen zijn toegenomen <span class=\"_ _0\"></span>van 20 miljoen eur<span class=\"_ _0\"></span>o in 2021 na<span class=\"_ _0\"></span>ar 31 miljoen eur<span class=\"_ _0\"></span>o in 2022.<span class=\"_ _0\"></span> Deze toename is <span class=\"_ _0\"></span>voornamelijk het g<span class=\"_ _0\"></span>evolg v<span class=\"_ _2\"></span>an wijzigingen in de groepsstr<span class=\"_ _0\"></span>uctuur zo<span class=\"_ _0\"></span>als de cre<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an afzonderlijke v<span class=\"_ _0\"></span>ennoot<span class=\"ws1\">-</span>schappen ter <span class=\"_ _0\"></span>voorbereiding v<span class=\"_ _2\"></span>an de verkoop v<span class=\"_ _2\"></span>an de divisie O\ue618set Solutions wat g<span class=\"_ _0\"></span>eresulteer<span class=\"_ _0\"></span>d heeft in belastbar<span class=\"_ _0\"></span>e winsten.Uitgestelde <span class=\"_ _0\"></span>winstbelastin<span class=\"_ _0\"></span>gen zijn ge\u00ebv<span class=\"_ _0\"></span>olueerd v<span class=\"_ _2\"></span>an een opbrengst van 5 miljoen eur<span class=\"_ _0\"></span>o naar<span class=\"_ _0\"></span> een uitgestelde belas<span class=\"_ _0\"></span>tingkost <span class=\"_ _0\"></span>van 12 miljoen euro in 20<span class=\"_ _0\"></span>22. Dit is v<span class=\"_ _0\"></span>oornamelijk het g<span class=\"_ _0\"></span>evolg v<span class=\"_ _0\"></span>an afwaar<span class=\"_ _2\"></span>deringen op uitgestelde belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en, erk<span class=\"_ _0\"></span>end in voorga<span class=\"_ _0\"></span>ande jaren met betrekkin<span class=\"_ _0\"></span>g tot de O\ue618set Solutions bedrijfsactiviteit,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarvan w<span class=\"_ _0\"></span>ordt ing<span class=\"_ _0\"></span>eschat dat ze niet l<span class=\"_ _0\"></span>anger<span class=\"_ _0\"></span> gere<span class=\"_ _0\"></span>aliseerd k<span class=\"_ _0\"></span>unnen worden.De belangrijks<span class=\"_ _0\"></span>te componenten van de <span class=\"_ _0\"></span>winstbelas<span class=\"_ _0\"></span>tingen wor<span class=\"_ _2\"></span>den afzonderlijk toegelicht in de tabel die de aansluitin<span class=\"_ _0\"></span>g weer<span class=\"_ _0\"></span><span class=\"ws1\">-</span>geeft tussen het g<span class=\"_ _0\"></span>emiddelde e\ue618ectieve belas<span class=\"_ _0\"></span>tingtarief en het toepasselijk<span class=\"_ _0\"></span>e belastingtarief in toelichting 1<span class=\"_ _2\"></span>7.3.2.1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1 Actuele vorderingen en verplichtingen uit winstbelastingenP<span class=\"_ _0\"></span>er 31 december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 bedrag<span class=\"_ _0\"></span>en actuele vor<span class=\"_ _0\"></span>deringen uit w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en 56 miljoen euro (20<span class=\"_ _0\"></span>21: 63 miljoen eur<span class=\"_ _0\"></span>o), w<span class=\"_ _2\"></span>aarvan 80% betrekking heeft op be<span class=\"_ _0\"></span>lastingkre<span class=\"_ _0\"></span>diet voor<span class=\"_ _0\"></span> onderzoek<span class=\"_ _0\"></span> en ontwikke<span class=\"_ _0\"></span>ling.<span class=\"_ _0\"></span> Actuele verplichting<span class=\"_ _0\"></span>en uit winstbel<span class=\"_ _0\"></span>astingen bedr<span class=\"_ _2\"></span>agen 29 miljoen euro (2021: 28 miljoen eur<span class=\"_ _0\"></span>o),<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>arvan 16 miljoen euro (2021: 1<span class=\"_ _2\"></span>7 miljoen euro) onzeker<span class=\"_ _0\"></span>e belastingschulden.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>an deze onz<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span>e belastingschulden is 8 miljoen eur<span class=\"_ _0\"></span>o (2021: 9 mil<span class=\"ws1\">-</span>joen euro) g<span class=\"_ _0\"></span>erelateer<span class=\"_ _0\"></span>d aan lopende belastin<span class=\"_ _0\"></span>gaudits, pr<span class=\"_ _0\"></span>ocedures en geschillen in v<span class=\"_ _0\"></span>erschillende jurisdicties. De r<span class=\"_ _0\"></span>esterende 7 miljoen euro aan onze<span class=\"_ _0\"></span>kere bel<span class=\"_ _0\"></span>astingschulden betreft mog<span class=\"_ _0\"></span>elijke herzienin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an transf<span class=\"_ _0\"></span>erprijzen. Hoew<span class=\"_ _0\"></span>el de Groep ov<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>tuigd is dat alle intr<span class=\"_ _2\"></span>agroep transacties mark<span class=\"_ _0\"></span>tconform en gedocumenteer<span class=\"_ _0\"></span>d zijn verlopen,<span class=\"_ _0\"></span> worden tr<span class=\"_ _2\"></span>ansferprijzen continu onderworpen aan nauwk<span class=\"_ _2\"></span>eurig onderzoek door \ue616scale o<span class=\"_ _0\"></span>verheden w<span class=\"_ _0\"></span>ereldwijd.<span class=\"_ _0\"></span> Sommige onderhandelin<span class=\"_ _0\"></span>gen met \ue616scale overheden k<span class=\"_ _2\"></span>unnen leiden tot dubbele belasting,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarbij de uitkomst v<span class=\"_ _2\"></span>an procedures alsnog een negatiev<span class=\"_ _0\"></span>e impact kan hebben op de uiteindelijke be<span class=\"_ _0\"></span>lastingk<span class=\"_ _0\"></span>ost.Actuele winstbe<span class=\"_ _0\"></span>lastingen v<span class=\"_ _0\"></span>oor de huidig<span class=\"_ _0\"></span>e en voorga<span class=\"_ _0\"></span>ande periodes, in de mate da<span class=\"_ _0\"></span>t ze nog niet betaald zijn, zijn erk<span class=\"_ _2\"></span>end als een verplichting<span class=\"_ _0\"></span>. Indien het bedr<span class=\"_ _2\"></span>ag, reeds betaald met betr<span class=\"_ _0\"></span>ekking tot de huidige en v<span class=\"_ _0\"></span>oorgaande periodes,<span class=\"_ _0\"></span> groter<span class=\"_ _0\"></span> is dan het bedrag <span class=\"_ _0\"></span>verschuldigd v<span class=\"_ _0\"></span>oor die periodes,<span class=\"_ _0\"></span> is het verschil erk<span class=\"_ _0\"></span>end als een vor<span class=\"_ _0\"></span>dering.Actuele vor<span class=\"_ _0\"></span>deringen uit w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en en actuele v<span class=\"_ _0\"></span>erplichtingen uit wins<span class=\"_ _0\"></span>tbelastingen <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ecompenseerd als z<span class=\"_ _0\"></span>e betrekking hebben op <span class=\"_ _0\"></span>winstbelastin<span class=\"_ _0\"></span>gen gehev<span class=\"_ _0\"></span>en door de<span class=\"_ _0\"></span>zelfde bel<span class=\"_ _0\"></span>astingautoriteit en als z<span class=\"_ _0\"></span>e bestemd zijn om te wor<span class=\"_ _0\"></span>den afgewikk<span class=\"_ _2\"></span>eld op een netto basis.De Groep meent op grond v<span class=\"_ _2\"></span>an de beoordeling v<span class=\"_ _0\"></span>an talrijke f<span class=\"_ _0\"></span>actoren, z<span class=\"_ _0\"></span>oals hierbov<span class=\"_ _0\"></span>en uitgeleg<span class=\"_ _0\"></span>d, dat de opg<span class=\"_ _0\"></span>enomen belasting<span class=\"ws1\">-</span>verplichtingen toer<span class=\"_ _0\"></span>eikend zijn v<span class=\"_ _0\"></span>oor alle nog opensta<span class=\"_ _0\"></span>ande belastingjaren.1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2 Uitgestelde belastingvorderingen en -verplichtingenUitgestelde be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen zijn de bedr<span class=\"_ _0\"></span>agen v<span class=\"_ _2\"></span>an de winstbelasting<span class=\"_ _0\"></span>en die terugvorderb<span class=\"_ _0\"></span>aar zijn in toek<span class=\"_ _2\"></span>omstige pe<span class=\"ws1\">-</span>riodes met betrekking tot aftr<span class=\"_ _0\"></span>ekbare tijde<span class=\"_ _0\"></span>lijke v<span class=\"_ _0\"></span>erschillen, niet-gecompenseer<span class=\"_ _0\"></span>de \ue616scale verliez<span class=\"_ _0\"></span>en en ongebr<span class=\"_ _0\"></span>uikte \ue616scaal verrek<span class=\"_ _2\"></span>enbare tegoeden.Uitgestelde be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen w<span class=\"_ _0\"></span>orden erkend <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> er voldoende zek<span class=\"_ _2\"></span>erheid is over de beschikbaarheid <span class=\"_ _0\"></span>van toe<span class=\"_ _0\"></span>kom<span class=\"ws1\">-</span>stige belas<span class=\"_ _0\"></span>tbare w<span class=\"_ _0\"></span>insten om de tijdelijke <span class=\"_ _0\"></span>verschillen, niet-g<span class=\"_ _0\"></span>ecompenseerde \ue616scale v<span class=\"_ _0\"></span>erliezen en ong<span class=\"_ _0\"></span>ebruikte \ue616sca<span class=\"_ _0\"></span>al verre<span class=\"ws1\">-</span>kenbar<span class=\"_ _0\"></span>e tegoeden te k<span class=\"_ _0\"></span>unnen gebruik<span class=\"_ _0\"></span>en.De Groep beoordee<span class=\"_ _0\"></span>lt op gerege<span class=\"_ _0\"></span>lde tijdstippen de re<span class=\"_ _0\"></span>aliseerbaarheid v<span class=\"_ _2\"></span>an haar uitgestelde be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen, <span class=\"_ _0\"></span>voorname<span class=\"ws1\">-</span>lijk op basis v<span class=\"_ _2\"></span>an de langetermijnplanning v<span class=\"_ _0\"></span>oor de bedrijfssegmenten He<span class=\"_ _2\"></span>altCare IT<span class=\"_ _2\"></span>, Radiology Solutions,<span class=\"_ _0\"></span> Digital Print &amp; Chemicals en O\ue618set Solutions rek<span class=\"_ _0\"></span>ening houdend met de winsten uit het v<span class=\"_ _0\"></span>erleden en gescha<span class=\"_ _0\"></span>tte toekomstig<span class=\"_ _0\"></span>e \ue616scale winsten van de betr<span class=\"_ _0\"></span>e\ue618ende geconsolideer<span class=\"_ _0\"></span>de entiteiten. Ander<span class=\"_ _0\"></span>e par<span class=\"_ _0\"></span>ameters zoals het v<span class=\"_ _0\"></span>erwachte tijdstip <span class=\"_ _0\"></span>van de afwikk<span class=\"_ _2\"></span>eling van be<span class=\"ws1\">-</span>staande tijdelijk<span class=\"_ _0\"></span>e verschillen en str<span class=\"_ _0\"></span>ategie\u00ebn betre\ue618ende pl<span class=\"_ _0\"></span>anning v<span class=\"_ _0\"></span>an de \ue616scale winst w<span class=\"_ _0\"></span>orden eveneens bij de<span class=\"_ _0\"></span>ze beoorde<span class=\"ws1\">-</span>ling in aanmerking genomen.Belangrijk<span class=\"_ _0\"></span>e wijzigingen a<span class=\"_ _0\"></span>an bedrijfsplannen en/<span class=\"_ _2\"></span>of goederen- en diens<span class=\"_ _0\"></span>tenstromen die de \ue616scale w<span class=\"_ _0\"></span>insten of verliez<span class=\"_ _0\"></span>en van bepaalde entiteiten v<span class=\"_ _2\"></span>an de Groep be\u00efnvloeden,<span class=\"_ _0\"></span> kunnen een impa<span class=\"_ _0\"></span>ct hebben op de realisa<span class=\"_ _0\"></span>tie v<span class=\"_ _0\"></span>an uitgestelde belas<span class=\"_ _0\"></span>tingvor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>deringen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erschillen die ontstaan tussen re\u00eble r<span class=\"_ _0\"></span>esultaten en gem<span class=\"_ _0\"></span>aakte assumpties of toek<span class=\"_ _2\"></span>omstige veranderin<span class=\"_ _0\"></span>gen aan der<span class=\"_ _0\"></span><span class=\"ws1\">-</span>gelijk<span class=\"_ _0\"></span>e assumpties, k<span class=\"_ _2\"></span>unnen resulteren in het tegenboek<span class=\"_ _0\"></span>en van bep<span class=\"_ _0\"></span>aalde uitgeste<span class=\"_ _0\"></span>lde belastingvor<span class=\"_ _0\"></span>deringen w<span class=\"_ _2\"></span>at aanleiding geeft tot een v<span class=\"_ _0\"></span>erhoogd e\ue618ectief belastin<span class=\"_ _0\"></span>gtarief voor<span class=\"_ _0\"></span> de Groep.Uitgestelde be<span class=\"_ _0\"></span>lastingverplichting<span class=\"_ _0\"></span>en zijn de bedrag<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de winstbelas<span class=\"_ _0\"></span>tingen die verschuldig<span class=\"_ _2\"></span>d zijn in toekomstige pe<span class=\"ws1\">-</span>riodes met betrekking tot bel<span class=\"_ _0\"></span>astbare tijdelijk<span class=\"_ _2\"></span>e verschillen. Uitgeste<span class=\"_ _0\"></span>lde belastingvor<span class=\"_ _0\"></span>deringen en -v<span class=\"_ _0\"></span>erplichtingen wor<span class=\"_ _2\"></span>den gecompenseerd als z<span class=\"_ _0\"></span>e betrekking hebben op <span class=\"_ _0\"></span>winstbelas<span class=\"_ _0\"></span>tingen gehev<span class=\"_ _0\"></span>en door de<span class=\"_ _0\"></span>zelfde be<span class=\"_ _0\"></span>lastingautoriteit.De uitgestelde bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen en -verplichting<span class=\"_ _0\"></span>en kunnen als v<span class=\"_ _0\"></span>olgt wor<span class=\"_ _0\"></span>den toegewe<span class=\"_ _0\"></span>zen:\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _8e\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>MILJOEN EUROActiva<span class=\"_ _a7\"> </span>Passiva<span class=\"_ _eb\"> </span>Netto<span class=\"_ _53\"> </span><span class=\"ffc\">Activa<span class=\"_ _a7\"> </span>Passiva<span class=\"_ _d3\"> </span>Netto</span>Immateri\u00eble activa en goodwill<span class=\"_ _247\"> </span>\ue61f\ue619<span class=\"_ _2b\"> </span>\ue61f<span class=\"_ _261\"> </span>\ue61f\ue618<span class=\"_ _261\"> </span>\ue61f\ue61b<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _261\"> </span>\ue61f\ue61cMateri\u00eble vaste activa<span class=\"_ _3b\"> </span>\ue61d\ue61d<span class=\"_ _2b\"> </span>\ue61c<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _262\"> </span>(\ue61a)Recht-op-gebruik activa<span class=\"_ _1a1\"> </span>-<span class=\"_ _18f\"> </span>\ue61d\ue619<span class=\"_ _b9\"> </span>(\ue61d\ue619)<span class=\"_ _263\"> </span>-<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _b9\"> </span>(\ue61d\ue618)Geassocieerde deelnemingen en \ue614nanci\u00eble vaste activa<span class=\"_ _1e1\"> </span>-<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _262\"> </span>(\ue61a)<span class=\"_ _263\"> </span>-<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _262\"> </span>(\ue61a)V<span class=\"_ _2\"></span>oorraden<span class=\"_ _13c\"> </span>\ue61f\ue61e<span class=\"_ _2b\"> </span>\ue616<span class=\"_ _261\"> </span>\ue61d\ue619<span class=\"_ _2f\"> </span>\ue61d\ue616<span class=\"_ _bb\"> </span>-<span class=\"_ _2f\"> </span>\ue61d\ue616Handelsvorderingen\ue610<span class=\"_ _35\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _262\"> </span>(\ue61d)<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _262\"> </span>(\ue61f)V<span class=\"_ _2\"></span>oorzieningen en verplichtingen wegens vergoedingen  \ue61a\ue61b<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _261\"> </span>\ue61a\ue617<span class=\"_ _261\"> </span>\ue61d\ue61b<span class=\"_ _28\"> </span>\ue616<span class=\"_ _18f\"> </span>\ue61d\ue618na uitdiensttredingV<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _c2\"> </span>\ue61d\ue61c<span class=\"_ _263\"> </span>-<span class=\"_ _261\"> </span>\ue61d\ue61c<span class=\"_ _261\"> </span>\ue61d\ue616<span class=\"_ _263\"> </span>-<span class=\"_ _18f\"> </span>\ue61d\ue616Andere vlottende activa &amp; overige verplichtingen<span class=\"_ _c1\"> </span>\ue61c<span class=\"_ _2b\"> </span>\ue619<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _2b\"> </span>\ue61f<span class=\"_ _2b\"> </span>\ue616Uitgestelde belastingvorderingen en -verplichtingen met betrekking \ue61c\ue61f\ue619<span class=\"_ _261\"> </span>\ue619\ue615<span class=\"_ _261\"> </span>\ue616\ue614<span class=\"_ _2f\"> </span>\ue614\ue616<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _261\"> </span>\ue618\ue61ftot tijdelijke verschillenNiet-gecompenseerde \ue614scale verliezen<span class=\"_ _1ff\"> </span>\ue61a\ue61c<span class=\"_ _263\"> </span>-<span class=\"_ _261\"> </span>\ue61a\ue61c<span class=\"_ _261\"> </span>\ue61f\ue619<span class=\"_ _263\"> </span>-<span class=\"_ _261\"> </span>\ue61f\ue619Ongebruikte \ue614scaal verrekenbare tegoeden<span class=\"_ _3d\"> </span>\ue61d<span class=\"_ _bb\"> </span>-<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _263\"> </span>-<span class=\"_ _2b\"> </span>\ue61aUitgestelde belastingvorderingen en -verplichtingen voor saldering<span class=\"_ _a3\"> </span>\ue61c\ue615\ue619<span class=\"_ _18f\"> </span>\ue619\ue615<span class=\"_ _61\"> </span>\ue61c\ue61c\ue614<span class=\"_ _61\"> </span>\ue61c\ue61c\ue616<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _261\"> </span>\ue614\ue61fSaldering<span class=\"_ _264\"> </span>(\ue616\ue61e)<span class=\"_ _b9\"> </span>(\ue616\ue61e)<span class=\"_ _263\"> </span>-<span class=\"_ _236\"> </span>(\ue61f\ue617)<span class=\"_ _193\"> </span>(\ue61f\ue617)<span class=\"_ _bb\"> </span>-Uitgestelde belastingvorderingen en -verplichtingen<span class=\"_ _1e1\"> </span>\ue61c\ue61f\ue619<span class=\"_ _2b\"> </span>\ue615<span class=\"_ _61\"> </span>\ue61c\ue61c\ue614<span class=\"_ _261\"> </span>\ue617\ue61c<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _261\"> </span>\ue614\ue61fDe beweging in tijdelijk<span class=\"_ _0\"></span>e verschillen ge<span class=\"_ _0\"></span>durende 20<span class=\"_ _0\"></span>21-20<span class=\"_ _0\"></span>22 wor<span class=\"_ _0\"></span>dt toegelicht in toelichtin<span class=\"_ _0\"></span>g 17<span class=\"_ _2\"></span>.4.P<span class=\"_ _0\"></span>er 31 december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 bedrag<span class=\"_ _0\"></span>en de netto uitgestelde belas<span class=\"_ _0\"></span>tingvorderin<span class=\"_ _0\"></span>gen 82 miljoen eur<span class=\"_ _0\"></span>o (2021: 118 miljoen euro<span class=\"_ _0\"></span>). Meer<span class=\"_ _0\"></span> dan de helft v<span class=\"_ _2\"></span>an dit saldo heeft betrekking op de HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _0\"></span> bedrijfsactiviteit,<span class=\"_ _0\"></span> voornamelijk<span class=\"_ _0\"></span> gelink<span class=\"_ _0\"></span>t aan \ue616scale verliez<span class=\"_ _0\"></span>en en \ue616scaal aftrekb<span class=\"_ _0\"></span>are tijdelijk<span class=\"_ _0\"></span>e verschillen v<span class=\"_ _0\"></span>oor onderz<span class=\"_ _0\"></span>oek en ontwikk<span class=\"_ _2\"></span>eling in belangrijke jurisdicties.<span class=\"_ _0\"></span> De niet-gecompen<span class=\"ws1\">-</span>seerde \ue616scale v<span class=\"_ _0\"></span>erliezen zijn onbeperk<span class=\"_ _0\"></span>t in de tijd recupereerb<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. De Groep is v<span class=\"_ _0\"></span>an mening dat de<span class=\"_ _0\"></span>ze erkende uitg<span class=\"_ _0\"></span>estelde be<span class=\"ws1\">-</span>lastingvor<span class=\"_ _0\"></span>deringen met betre<span class=\"_ _0\"></span>kking tot HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _0\"></span> gere<span class=\"_ _0\"></span>aliseerd k<span class=\"_ _0\"></span>unnen wor<span class=\"_ _0\"></span>den tegen 2030<span class=\"_ _0\"></span>, r<span class=\"_ _0\"></span>ekening houdend met het negatieve imp<span class=\"_ _0\"></span>act v<span class=\"_ _0\"></span>an nieuwe goe<span class=\"_ _0\"></span>dgekeur<span class=\"_ _2\"></span>de wetgeving in Belgi\u00eb in anticip<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an de implementatie v<span class=\"_ _0\"></span>an de OECD Pill<span class=\"_ _0\"></span>ar 2 regels.<span class=\"_ _2\"></span> V<span class=\"_ _0\"></span>olgens dez<span class=\"_ _0\"></span>e wetgev<span class=\"_ _0\"></span>ing is het jaarlijk<span class=\"_ _0\"></span>s gebruik <span class=\"_ _0\"></span>van bep<span class=\"_ _0\"></span>aalde \ue616scale voor<span class=\"_ _0\"></span>delen beperkt tot 1 miljoen eur<span class=\"_ _0\"></span>o verhoogd met 40% op het overschot,<span class=\"_ _2\"></span> wat theoretisch r<span class=\"_ _0\"></span>esulteert in een minimum e\ue618ectieve belas<span class=\"_ _0\"></span>tingvoet v<span class=\"_ _0\"></span>an 15%. Zonder<span class=\"_ _2\"></span> deze im<span class=\"ws1\">-</span>pact v<span class=\"_ _0\"></span>erwacht de Groep de<span class=\"_ _0\"></span>ze uitges<span class=\"_ _0\"></span>telde belastingvor<span class=\"_ _2\"></span>deringen tegen 2028 te k<span class=\"_ _0\"></span>unnen recuperer<span class=\"_ _0\"></span>en.Andere belangrijk<span class=\"_ _2\"></span>e aftrekbare tijdelijk<span class=\"_ _0\"></span> verschillen en de daaruit r<span class=\"_ _0\"></span>esulterende uitges<span class=\"_ _0\"></span>telde belastingv<span class=\"_ _0\"></span>ordering hebben v<span class=\"_ _0\"></span>oor<span class=\"ws1\">-</span>namelijk betr<span class=\"_ _0\"></span>ekking op \ue616scaal aftre<span class=\"_ _0\"></span>kbare tijdelijk<span class=\"_ _0\"></span>e verschillen o<span class=\"_ _0\"></span>ver toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenrege<span class=\"_ _0\"></span>lingen in Duitsland,<span class=\"_ _0\"></span> voorname<span class=\"ws1\">-</span>lijk met betrekkin<span class=\"_ _0\"></span>g tot actieve medewerk<span class=\"_ _2\"></span>ers.97% v<span class=\"_ _2\"></span>an de \ue616scale verliezen zijn geconcentr<span class=\"_ _0\"></span>eerd in zev<span class=\"_ _0\"></span>en entiteiten in Belgi\u00eb,<span class=\"_ _2\"></span> de VS en Duitsland en slechts voor<span class=\"_ _0\"></span> 6% v<span class=\"_ _0\"></span>an de totale som aan \ue616scale verlie<span class=\"_ _0\"></span>zen wor<span class=\"_ _0\"></span>den uitgestelde be<span class=\"_ _0\"></span>lanstingvor<span class=\"_ _0\"></span>deringen opgenomen.V<span class=\"_ _2\"></span>oor de niet-gecompenseer<span class=\"_ _0\"></span>de \ue616scale verliez<span class=\"_ _0\"></span>en, de ong<span class=\"_ _0\"></span>ebruikte \ue616sca<span class=\"_ _0\"></span>al verrek<span class=\"_ _2\"></span>enbare tegoeden en tijdelijk<span class=\"_ _0\"></span>e verschillen wer<span class=\"_ _2\"></span><span class=\"ws1\">-</span>den geen uitgeste<span class=\"_ _0\"></span>lde belastingvor<span class=\"_ _0\"></span>deringen opg<span class=\"_ _0\"></span>enomen voor<span class=\"_ _0\"></span> onderstaande bedr<span class=\"_ _0\"></span>agen omdat het niet w<span class=\"_ _2\"></span>aarschijnlijk is dat er toekomstig<span class=\"_ _0\"></span>e \ue616scale winst beschikb<span class=\"_ _0\"></span>aar zal zijn <span class=\"_ _0\"></span>waarmee de<span class=\"_ _0\"></span>ze k<span class=\"_ _0\"></span>unnen wor<span class=\"_ _0\"></span>den verrek<span class=\"_ _2\"></span>end: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">niet-gecompenseerde \ue616scale v<span class=\"_ _0\"></span>erliezen: 40<span class=\"_ _0\"></span>3 miljoen euro (20<span class=\"_ _0\"></span>21: 373 miljoen eur<span class=\"_ _0\"></span>o);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">ongebruik<span class=\"_ _0\"></span>te \ue616scaal verre<span class=\"_ _0\"></span>kenbar<span class=\"_ _0\"></span>e tegoeden: 1<span class=\"_ _0\"></span>7 miljoen euro (20<span class=\"_ _0\"></span>21: 17 miljoen eur<span class=\"_ _0\"></span>o);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">tijdelijke verschillen: 14<span class=\"_ _0\"></span>9 miljoen euro (20<span class=\"_ _0\"></span>21: 158 miljoen euro<span class=\"_ _0\"></span>).</span></span>De impact v<span class=\"_ _2\"></span>an de uitgestelde belastingvor<span class=\"_ _2\"></span>dering op de ongebruikte tijdelijk<span class=\"_ _0\"></span>e verschillen,<span class=\"_ _0\"></span> de ongebruik<span class=\"_ _2\"></span>te \ue616scaal verreken<span class=\"ws1\">-</span>bare teg<span class=\"_ _0\"></span>oeden en de niet-gecompenseerde \ue616scale <span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en vervalt als <span class=\"_ _0\"></span>volgt:MILJOEN EURO<span class=\"_ _143\"> </span>Tijdelijke verschillen<span class=\"_ _28\"> </span>Fiscale verliezen<span class=\"_ _e7\"> </span>Belastingkredieten<span class=\"_ _be\"> </span><span class=\"ffc ls3 ws4\">TOTAAL</span>V<span class=\"_ _2\"></span>ervalt in:\ue61f\ue61e\ue61f\ue61f<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-\ue61f\ue61e\ue61f\ue61a<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-\ue61f\ue61e\ue61f\ue616<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-\ue61f\ue61e\ue61f\ue618<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-\ue61f\ue61e\ue61f\ue617<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-na \ue61f\ue61e\ue61f\ue616<span class=\"_ _266\"> </span>-<span class=\"_ _e8\"> </span>\ue61a\ue61c<span class=\"_ _1c0\"> </span>-<span class=\"_ _e8\"> </span>\ue61a\ue61czonder vervaldatum<span class=\"_ _ba\"> </span>\ue61d\ue616\ue61b<span class=\"_ _267\"> </span>\ue61a\ue617\ue61a<span class=\"_ _e8\"> </span>\ue61d\ue619<span class=\"_ _1e0\"> </span>\ue618\ue61f\ue61bTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _20e\"> </span><span class=\"ls1 ws1\">\ue61c\ue619\ue617<span class=\"_ _1e0\"> </span>\ue619\ue61e\ue61c<span class=\"_ _e8\"> </span>\ue61c\ue616<span class=\"_ _1e0\"> </span>\ue618\ue615\ue616</span>1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.3 Relatie tussen winstbelastingen en winst (verlies) voor belastingen1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.3.1 Samen<span class=\"_ _0\"></span>vatting 2021 en 2022MILJOEN EURO<span class=\"_ _126\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _268\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Winst (verlies) voor belastingen<span class=\"_ _25f\"> </span>\ue61d<span class=\"_ _242\"> </span>(\ue61d\ue61c\ue61d)Winstbelastingen<span class=\"_ _1f2\"> </span>\ue61d\ue618<span class=\"_ _e8\"> </span>\ue616\ue61fBelastingtarief<span class=\"_ _269\"> </span>-<span class=\"_ _b8\"> </span>-\ue61f\ue61a,\ue61a\ue619%1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.3.2 Aansluiting tussen het gemiddelde e\ue61eectieve belastingtarief en het toepasselijke belastingtarief 2021 en 2022MILJOEN EURO<span class=\"_ _26a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _2d\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Winst (verlies) voor belastingen<span class=\"_ _26b\"> </span>\ue61d<span class=\"_ _2f\"> </span>(\ue61d\ue61c\ue61d)Het product van het resultaat voor belastingen en het toepasselijke belastingtarief<span class=\"_ _1b2\"> </span>\ue61d<span class=\"_ _28\"> </span>(\ue616\ue618) (\ue61c)T<span class=\"_ _2\"></span>oepasselijke belastingtarief\ue61c\ue61f\ue617,\ue61c\ue616%<span class=\"_ _236\"> </span>\ue61f\ue619,\ue616\ue616%Fiscaal niet aftrekbare lasten<span class=\"_ _58\"> </span>\ue619<span class=\"_ _12b\"> </span>\ue61bImpact van \ue614scaal verrekenbare tegoeden en andere verminderingen van de belastbare basis<span class=\"_ _26c\"> </span>(\ue618)<span class=\"_ _14d\"> </span>(\ue61d)Fiscale verliezen van het huidige jaar waarvoor geen uitgestelde belastingvordering werd opgenomen<span class=\"_ _d1\"> </span>\ue616\ue61d<span class=\"_ _238\"> </span>\ue61a\ue616Impact gebruikte \ue614scale verliezen waarvoor in het verleden geen uitgestelde belastingvordering werd opgenomen<span class=\"_ _26d\"> </span>(\ue61f)<span class=\"_ _14d\"> </span>(\ue61a)Uitgestelde belastingvorderingen tegengeboekt/(erkend) op verliezen van vorige jaren<span class=\"_ _1a3\"> </span>(\ue618)<span class=\"_ _253\"> </span>\ue61aAanpassingen met betrekking tot vorig boekjaar<span class=\"_ _1b7\"> </span>\ue61f<span class=\"_ _253\"> </span>\ue61aT<span class=\"_ _1\"></span>egenboeking van af<span class=\"_ _9\"></span>trekbare tijdelijke verschillen waarvoor geen uitgestelde belastingvordering werd erkend<span class=\"_ _ed\"> </span>(\ue61f\ue616)<span class=\"_ _231\"> </span>-Roerende voorhe\ue611ng<span class=\"_ _13\"> </span>\ue61d<span class=\"_ _40\"> </span>\ue61aBijzondere waardeverminderingsverliezen op goodwill en overige activa waarvoor geen uitgestelde belastingvordering  -<span class=\"_ _23d\"> </span>\ue61f\ue61dwerd erkendAfwaarderingen op voorheen erkende uitgestelde belastingvorderingen op tijdelijke verschillen<span class=\"_ _26c\"> </span>-<span class=\"_ _238\"> </span>\ue61d\ue618Impact van wijzigingen in belastingtarieven<span class=\"_ _26e\"> </span>-<span class=\"_ _253\"> </span>\ue61fOverige<span class=\"_ _26f\"> </span>(\ue61a)<span class=\"_ _253\"> </span>\ue61dWinstbelastingen<span class=\"_ _270\"> </span>\ue61c\ue618<span class=\"_ _23d\"> </span>\ue619\ue61fGemiddelde e\ue611ectieve belastingtarief<span class=\"_ _271\"> </span><span class=\"ffb\">-<span class=\"_ _8a\"> </span></span>-\ue61f\ue61d,\ue61d\ue616%(1) Het toepasselijk<span class=\"_ _0\"></span>e belastingtarief is het gew<span class=\"_ _0\"></span>ogen gemiddelde belastin<span class=\"_ _0\"></span>gtarief van de Onderneming en al ha<span class=\"_ _0\"></span>ar geconsolideer<span class=\"_ _0\"></span>de dochterondernemingen.1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.4 Beweging in tijdelijke verschillen gedurende 2021-2022MILJOEN EUROImmateri\u00eble activa en goodwill<span class=\"_ _2f\"> </span>\ue61f\ue616<span class=\"_ _22\"> </span>-<span class=\"_ _44\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _94\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue618<span class=\"_ _a8\"> </span>-<span class=\"_ _4f\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _b5\"> </span>\ue61f\ue61cMateri\u00eble vaste activa<span class=\"_ _ec\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _22\"> </span>-<span class=\"_ _9b\"> </span>(\ue617)<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61a)Recht-op-gebruik activa<span class=\"_ _164\"> </span>(\ue61f\ue61e)<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61a<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _c7\"> </span>(\ue61d\ue619)<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _c7\"> </span>(\ue61d\ue618)Geassocieerde deelnemingen en (\ue61a)<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61a)<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _f6\"> </span>(\ue61a)\ue614nanci\u00eble vaste activaV<span class=\"_ _2\"></span>oorraden<span class=\"_ _d9\"> </span>\ue61d\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _53\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _b5\"> </span>\ue61d\ue616Handelsvorderingen\ue610<span class=\"_ _272\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)V<span class=\"_ _2\"></span>oorzieningen en verplichtingen wegens vergoedingen  \ue61a\ue61b<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _f6\"> </span>(\ue617)<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _b5\"> </span>\ue61a\ue617<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _1c1\"> </span>(\ue61f\ue61a)<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue618na uitdiensttredingV<span class=\"_ _2\"></span>erplichtingen uit  \ue61f\ue61e<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61a)<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _b5\"> </span>\ue61d\ue61c<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue616leaseovereenkomstenAndere vlottende activa &amp;  (\ue61f)<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _bf\"> </span>\ue617<span class=\"_ _22\"> </span>-<span class=\"_ _190\"> </span>(\ue61d)<span class=\"_ _7f\"> </span>\ue616overige verplichtingenUitgestelde belastingvorderingen  en -verplichtingen met betrekking  \ue616\ue614<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _b5\"> </span>\ue616\ue614<span class=\"_ _96\"> </span>(\ue61f)<span class=\"_ _a8\"> </span>-<span class=\"_ _93\"> </span>(\ue61f\ue61d)<span class=\"_ _192\"> </span>(\ue61c)<span class=\"_ _b5\"> </span>\ue618\ue61ftot tijdelijke verschillenNiet-gecompenseerde  \ue61a\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _b5\"> </span>\ue61a\ue61c<span class=\"_ _a8\"> </span>-<span class=\"_ _88\"> </span>(\ue61d\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue619\ue614scale verliezenOngebruikte \ue614scaal  \ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7f\"> </span>\ue61a<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _53\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7f\"> </span>\ue61averrekenbare tegoedenUitgestelde belastingvorderingen en \ue61c\ue61c\ue615<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue618<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _7f\"> </span>\ue61c<span class=\"_ _185\"> </span>\ue61c\ue61c\ue614<span class=\"_ _96\"> </span>(\ue61f)<span class=\"_ _8d\"> </span>(\ue61c\ue61f)<span class=\"_ _93\"> </span>(\ue61f\ue61d)<span class=\"_ _192\"> </span>(\ue61c)<span class=\"_ _b5\"> </span>\ue614\ue61f-verplichtingen voor salderingDe uitgestelde bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>g op de voorziening<span class=\"_ _0\"></span>en en verplichting<span class=\"_ _0\"></span>en wegens v<span class=\"_ _0\"></span>ergoedin<span class=\"_ _0\"></span>gen na uitdiensttre<span class=\"_ _0\"></span>ding die opgenomen zijn in de niet-ger<span class=\"_ _0\"></span>ealiseerde <span class=\"_ _0\"></span>resultaten hebben betr<span class=\"_ _0\"></span>ekking op de herwaar<span class=\"_ _2\"></span>dering van de nettov<span class=\"_ _0\"></span>erplichting uit hoofde v<span class=\"_ _2\"></span>an de toegezegdpensioenr<span class=\"_ _0\"></span>egeling (IAS 19R).<span class=\"_ _0\"></span> Deze uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en zijn in 2022 signi\ue616cant afg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>nomen ten gevolg<span class=\"_ _0\"></span>e van de toeg<span class=\"_ _0\"></span>enomen disconteringsv<span class=\"_ _0\"></span>oeten (zie toelichting 13).<span class=\"_ _0\"></span> \ue690\ue605.<span class=\"_ _0\"></span> OVERIGE BELASTINGVORDERINGEN<span class=\"_ _0\"></span> EN \ue603<span class=\"_ _0\"></span>VERPLICHTINGEN Overige bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen bedr<span class=\"_ _0\"></span>agen 28 miljoen euro (20<span class=\"_ _2\"></span>21: 19 miljoen euro) en overig<span class=\"_ _0\"></span>e belastingverplichting<span class=\"_ _0\"></span>en bedra<span class=\"ws1\">-</span>gen 32 miljoen euro (20<span class=\"_ _2\"></span>21: 28 miljoen euro).Overige bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen en -verplichting<span class=\"_ _0\"></span>en hebben betrekking op o<span class=\"_ _0\"></span>verige bel<span class=\"_ _0\"></span>astingen,<span class=\"_ _0\"></span> zoals B<span class=\"_ _2\"></span>TW en andere indi<span class=\"ws1\">-</span>recte belastin<span class=\"_ _0\"></span>gen. Ov<span class=\"_ _0\"></span>erige belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en en -verplichtingen w<span class=\"_ _0\"></span>orden g<span class=\"_ _0\"></span>ecompenseerd als ze betr<span class=\"_ _0\"></span>ekking hebben op belasting<span class=\"_ _0\"></span>en geheven door<span class=\"_ _2\"></span> dezelfde belastin<span class=\"_ _0\"></span>gautoriteit en er een <span class=\"_ _0\"></span>wettelijk r<span class=\"_ _0\"></span>echt bestaat om te w<span class=\"_ _0\"></span>orden afgew<span class=\"_ _0\"></span>ikkeld op een nettobasis.OVERNAMES EN AFSTOTINGEN\ue690\ue686<span class=\"_ _0\"></span>. OVERNAMES19.<span class=\"_ _2\"></span>1 Overnames 2022Op 1 juni 2022 heef<span class=\"_ _0\"></span>t Agfa,<span class=\"_ _0\"></span> Inca Digital Printers ov<span class=\"_ _0\"></span>ergenomen. De o<span class=\"_ _0\"></span>vername om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t de portfolio v<span class=\"_ _0\"></span>an bestaande ultrasne<span class=\"_ _0\"></span>lle multi-pass printers,<span class=\"_ _0\"></span> met inbegrip van een s<span class=\"_ _0\"></span>terke serviceorganisa<span class=\"_ _0\"></span>tie,<span class=\"_ _0\"></span> een nieuw ontworpen lijn <span class=\"_ _0\"></span>van sin<span class=\"_ _0\"></span>gle-pass printers v<span class=\"_ _0\"></span>oor diverse verp<span class=\"_ _0\"></span>akkingstoepassin<span class=\"_ _0\"></span>gen, alsook<span class=\"_ _0\"></span> de gezamenlijk<span class=\"_ _0\"></span>e ontwikk<span class=\"_ _0\"></span>eling v<span class=\"_ _2\"></span>an een aangepaste in-line drukmachine in samen<span class=\"ws1\">-</span>werking met de toonaan<span class=\"_ _0\"></span>gevende fa<span class=\"_ _0\"></span>brikant v<span class=\"_ _0\"></span>an gol\ue615artonmachines BHS Corrug<span class=\"_ _0\"></span>ated.Inca Digital Printers heeft zijn hoofdkantoor<span class=\"_ _2\"></span> in Cambridge,<span class=\"_ _0\"></span> VK. Het is een toona<span class=\"_ _0\"></span>angevende ontw<span class=\"_ _0\"></span>ikkel<span class=\"_ _0\"></span>aar en pr<span class=\"_ _0\"></span>oducent van g<span class=\"_ _0\"></span>eav<span class=\"_ _2\"></span>anceerde ultrasnelle dr<span class=\"_ _0\"></span>uk<span class=\"_ _0\"></span>- en productietechnologie\u00ebn v<span class=\"_ _0\"></span>oor sign &amp; displa<span class=\"_ _0\"></span>y-toepassin<span class=\"_ _0\"></span>gen en voor<span class=\"_ _2\"></span> de snel groeiende markt v<span class=\"_ _2\"></span>an de digitale verpakkingsdruk.<span class=\"_ _0\"></span> Inca is een ideale partner<span class=\"_ _2\"></span> voor Agf<span class=\"_ _0\"></span>a, met een complementair<span class=\"_ _0\"></span>e portfolio v<span class=\"_ _0\"></span>an kw<span class=\"_ _2\"></span>ali<span class=\"ws1\">-</span>teitsvolle dr<span class=\"_ _0\"></span>uksys<span class=\"_ _0\"></span>temen en een sterk technologisch platf<span class=\"_ _0\"></span>orm voor<span class=\"_ _0\"></span> de lancering v<span class=\"_ _0\"></span>an robuuste sing<span class=\"_ _0\"></span>le pass drukpersen v<span class=\"_ _0\"></span>oor de verpakkingsm<span class=\"_ _0\"></span>arkt.De overname om<span class=\"_ _2\"></span>vat de aankoop <span class=\"_ _0\"></span>van 100% <span class=\"_ _0\"></span>van de aande<span class=\"_ _0\"></span>len v<span class=\"_ _0\"></span>an twee ondernemingen in het <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erenigd Koninkrijk,<span class=\"_ _2\"></span> de over<span class=\"ws1\">-</span>name v<span class=\"_ _0\"></span>an de activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en in de V<span class=\"_ _2\"></span>erenigde Staten en de a<span class=\"_ _0\"></span>ankoop v<span class=\"_ _2\"></span>an toegewezen intellectuele eig<span class=\"_ _0\"></span>endom.  De aankoopprijs bedr<span class=\"_ _2\"></span>aagt 54 miljoen euro.<span class=\"_ _0\"></span> De ge\u00efdenti\ue616ceerde o<span class=\"_ _0\"></span>vergenomen imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a betre\ue618en de merknamen Inca en Onset; de <span class=\"_ _0\"></span>verworven technologie de \u2018<span class=\"_ _2\"></span>onset multi-pass technology\u2019 en zijn beide g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd <span class=\"_ _0\"></span>volgens de <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>relief of roy<span class=\"_ _2\"></span>alty\u2019<span class=\"_ _2\"></span>-methode. De v<span class=\"_ _0\"></span>erworven technolo<span class=\"ws1\">-</span>gie wor<span class=\"_ _0\"></span>dt afgeschrev<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> een periode v<span class=\"_ _0\"></span>an zeven ja<span class=\"_ _0\"></span>ar<span class=\"_ _2\"></span>. De merknamen wor<span class=\"_ _0\"></span>den afgeschrev<span class=\"_ _0\"></span>en over<span class=\"_ _2\"></span> een periode van zes jaar<span class=\"_ _2\"></span>. De toegewe<span class=\"_ _0\"></span>zen intellectuele eigendom <span class=\"_ _0\"></span>wordt af<span class=\"_ _0\"></span>geschreven o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een periode van tien j<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. De goodwill uit de o<span class=\"_ _0\"></span>vername (2 miljoen euro) heeft <span class=\"_ _0\"></span>voornamelijk betr<span class=\"_ _0\"></span>ekking op oper<span class=\"_ _0\"></span>ationele sy<span class=\"_ _0\"></span>nergie\u00ebn en het personeelsbestand. De g<span class=\"_ _0\"></span>oodwill is \ue616scaal niet aftrekb<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. V<span class=\"_ _2\"></span>oorraden w<span class=\"_ _0\"></span>erden gew<span class=\"_ _2\"></span>aardeerd tegen r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>, zijnde de verwa<span class=\"_ _0\"></span>chte verkoopprijs in de norm<span class=\"_ _0\"></span>ale gang v<span class=\"_ _2\"></span>an zaken, ver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>minderd met de v<span class=\"_ _0\"></span>erwachte afwerkings- en <span class=\"_ _0\"></span>verkoopk<span class=\"_ _2\"></span>osten en een redelijke w<span class=\"_ _0\"></span>instmarge g<span class=\"_ _0\"></span>ebaseerd op de nodig<span class=\"_ _0\"></span>e te leveren inspanningen om de <span class=\"_ _0\"></span>voorra<span class=\"_ _0\"></span>ad verk<span class=\"_ _0\"></span>ocht te krijgen. De opbrengsten uit o<span class=\"_ _0\"></span>vername sinds de ov<span class=\"_ _0\"></span>ernamedatum bedr<span class=\"_ _2\"></span>agen 18 miljoen euro.<span class=\"_ _0\"></span> Het nettoverlies bedr<span class=\"_ _2\"></span>aagt 5 miljoen euro<span class=\"_ _0\"></span>. Dit verlies is in lijn met de <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>chtingen v<span class=\"_ _2\"></span>an het management, en is ten gevolg<span class=\"_ _0\"></span>e een beslissing om A<span class=\"_ _0\"></span>gfa inkten te implementeren op Inca printers, <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> de eerste verkopen zullen g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den in 2023.<span class=\"_ _2\"></span> Daar bo<span class=\"_ _0\"></span>venop door het feit dat de v<span class=\"_ _0\"></span>oorraden op o<span class=\"_ _0\"></span>vernameda<span class=\"_ _0\"></span>tum gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d zijn aan re\u00eble w<span class=\"_ _2\"></span>aarde verminder<span class=\"_ _0\"></span>d met verwa<span class=\"_ _0\"></span>chte afwerkings-en verkoopk<span class=\"_ _2\"></span>osten en een redelijke w<span class=\"_ _0\"></span>instmarge<span class=\"_ _2\"></span>, kon er<span class=\"_ _0\"></span> geen winstm<span class=\"_ _0\"></span>arge ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>d  worden op de <span class=\"_ _0\"></span>verkopen uit de begin<span class=\"ws1\">-</span>voorr<span class=\"_ _0\"></span>aad. Het man<span class=\"_ _0\"></span>agement geloof<span class=\"_ _0\"></span>t sterk dat de Inca o<span class=\"_ _0\"></span>vername aanleiding zal g<span class=\"_ _0\"></span>even tot nieuwe gr<span class=\"_ _0\"></span>oei-initiatieven.<span class=\"_ _0\"></span> Kosten met betre<span class=\"_ _0\"></span>kking tot de overname zijn imm<span class=\"_ _0\"></span>aterieel. De bruto contra<span class=\"_ _0\"></span>ctuele w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de handelsvor<span class=\"_ _0\"></span>deringen bedr<span class=\"_ _0\"></span>aagt 4 miljoen euro<span class=\"_ _2\"></span>, wat ook<span class=\"_ _0\"></span> de re\u00eble w<span class=\"_ _2\"></span>aarde is. Op ov<span class=\"_ _0\"></span>ernameda<span class=\"ls1 ws1\">-</span>tum zijn er g<span class=\"_ _0\"></span>een overg<span class=\"_ _0\"></span>enomen handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en wa<span class=\"_ _0\"></span>arvoor de contr<span class=\"_ _0\"></span>actuele kasstr<span class=\"_ _0\"></span>omen niet ge\u00efnd zouden k<span class=\"_ _2\"></span>unnen worden. De overname heef<span class=\"_ _0\"></span>t het volgende e\ue618ect g<span class=\"_ _0\"></span>ehad op de g<span class=\"_ _0\"></span>econsolideerde staten en het g<span class=\"_ _0\"></span>econsolideerde kasstr<span class=\"_ _0\"></span>oomoverzicht <span class=\"_ _0\"></span>van <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span>de Groep: \ue61f\ue61e\ue61f\ue61fMILJOEN EUROInca Digital PrintersImmateri\u00eble activa met beperkte looptijdMerknamen<span class=\"_ _273\"> </span>\ue61fT<span class=\"_ _1\"></span>oegewezen intellectuele eigendom <span class=\"_ _274\"> </span>\ue61d\ue61bT<span class=\"_ _1\"></span>echnologie<span class=\"_ _275\"> </span>\ue61aMateri\u00eble vaste activa<span class=\"_ _fc\"> </span>\ue61dRecht-op-gebruik activa<span class=\"_ _74\"> </span>\ue61cV<span class=\"_ _2\"></span>oorraden<span class=\"_ _276\"> </span>\ue61d\ue61cHandelsvorderingen<span class=\"_ _277\"> </span>\ue616Contractuele activa verbonden aan contracten met klanten<span class=\"_ _19b\"> </span>\ue61fHandelsschulden<span class=\"_ _278\"> </span>(\ue61a)Contractuele verplichtingen verbonden aan contracten met klanten<span class=\"_ _101\"> </span>(\ue616)Overige belastingvorderingen<span class=\"_ _1d\"> </span>\ue618Overige kortlopende activa <span class=\"_ _10e\"> </span>\ue61dOverige vorderingen<span class=\"_ _277\"> </span>\ue61dOverige belastingverplichtingen<span class=\"_ _8\"> </span>(\ue618)Geldmiddelen en kasequivalenten<span class=\"_ _15\"> </span>\ue61d\ue61eV<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _c\"> </span>(\ue61c)V<span class=\"_ _2\"></span>oorzieningen<span class=\"_ _67\"> </span>(\ue61d)T<span class=\"_ _2\"></span>otaal ge\u00efdenti\ue613ceerde netto overgenomen activa<span class=\"_ _e\"> </span>\ue618\ue61fOp de overname erkende goodwill<span class=\"_ _279\"> </span>\ue61fNog te ontvangen deel van de overnameprijs<span class=\"_ _27a\"> </span>\ue61aBetaalde overnameprijs<span class=\"_ _27b\"> </span>(\ue618\ue616)Overgenomen geldmiddelen<span class=\"_ _1d\"> </span>\ue61d\ue61eNetto uitgaande kasstromen voor acquisities<span class=\"_ _65\"> </span>(\ue619\ue614)19.2 Overnames 2021Gedurende 20<span class=\"_ _0\"></span>21 heeft de Groep geen o<span class=\"_ _0\"></span>vernames g<span class=\"_ _0\"></span>edaan. \ue619\ue618.<span class=\"_ _0\"></span> AFSTO<span class=\"_ _0\"></span>TINGEN20.<span class=\"_ _2\"></span>1 Afstotingen <span class=\"_ _9\"></span>2022Op 7 april 2022 <span class=\"_ _0\"></span>werd het p<span class=\"_ _0\"></span>artnership tussen Atos en <span class=\"_ _0\"></span>Agfa tot uitv<span class=\"_ _0\"></span>oering gebr<span class=\"_ _0\"></span>acht, w<span class=\"_ _2\"></span>aarbij Atos Agf<span class=\"_ _0\"></span>a zal begeleiden bij zijn digitale transform<span class=\"_ _0\"></span>atie.<span class=\"_ _2\"></span> Dit partnership werd ree<span class=\"_ _0\"></span>ds in Q4 20<span class=\"_ _0\"></span>21 aange<span class=\"_ _0\"></span>kondigd.<span class=\"_ _2\"></span> Atos zal een groot deel v<span class=\"_ _0\"></span>an Agf<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s interne IT<span class=\"_ _2\"></span>-diensten leveren en beheren en het zal de digitale reis <span class=\"_ _0\"></span>van de onderneming onders<span class=\"_ _0\"></span>teunen. Als w<span class=\"_ _0\"></span>ereldw<span class=\"_ _0\"></span>ijde leider in beeldvormingstechnologie en IT<span class=\"_ _2\"></span> is Agfa bezig met een ambitieus IT<span class=\"_ _2\"></span>-transforma<span class=\"_ _0\"></span>tieprogr<span class=\"_ _0\"></span>amma, w<span class=\"_ _2\"></span>aarbij het streeft naar<span class=\"_ _0\"></span> een eenvoudig<span class=\"_ _0\"></span>e,<span class=\"_ _2\"></span> wendbare en toek<span class=\"_ _0\"></span>omstgerichte digitale organisatie<span class=\"_ _2\"></span>.Door de<span class=\"_ _0\"></span>ze str<span class=\"_ _0\"></span>ategische stap zal Agf<span class=\"_ _0\"></span>a kunnen g<span class=\"_ _0\"></span>enieten van <span class=\"_ _0\"></span>Atos<span class=\"_ _2\"></span>\u2019 door de jaren heen opg<span class=\"_ _0\"></span>ebouw<span class=\"_ _0\"></span>de expertise om een innov<span class=\"_ _2\"></span>a<span class=\"ws1\">-</span>tief en modern IT<span class=\"_ _0\"></span>-landschap te implementeren,<span class=\"_ _0\"></span> terwijl het zijn IT<span class=\"_ _2\"></span>-kosten kan optimaliseren in alle landen w<span class=\"_ _2\"></span>aar het actief is. A<span class=\"_ _0\"></span>tos zal hoogstaande oplossing<span class=\"_ _0\"></span>en implementeren, <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>onder mainfr<span class=\"_ _2\"></span>amediensten, hosting<span class=\"_ _0\"></span>, w<span class=\"_ _0\"></span>erkplekbeheer<span class=\"_ _2\"></span>, cloudop<span class=\"ws1\">-</span>lossingen en netw<span class=\"_ _0\"></span>erkoplossing<span class=\"_ _0\"></span>en.De oplossingen v<span class=\"_ _2\"></span>an Atos zullen ook een aantal be<span class=\"_ _0\"></span>langrijke applicatieg<span class=\"_ _0\"></span>erelateer<span class=\"_ _2\"></span>de diensten en transformatieprojecten om<span class=\"ws1\">-</span>va<span class=\"_ _0\"></span>tten die gericht zijn op de ver<span class=\"_ _0\"></span>eenvoudigin<span class=\"_ _0\"></span>g, s<span class=\"_ _0\"></span>tandaardisering en moderniserin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an het IT<span class=\"_ _0\"></span>-landschap v<span class=\"_ _2\"></span>an Agfa, w<span class=\"_ _2\"></span>aaron<span class=\"ws1\">-</span>der de harmoniserin<span class=\"_ _0\"></span>g van <span class=\"_ _0\"></span>Agfa<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s ERP<span class=\"_ _0\"></span>-, CRM-,<span class=\"_ _0\"></span> HR- en digitale werkplek<span class=\"_ _2\"></span>oplossingen. Door<span class=\"_ _0\"></span> de IT<span class=\"_ _0\"></span>-ervaring <span class=\"_ _0\"></span>voor de meer<span class=\"_ _2\"></span> dan 7<span class=\"_ _0\"></span>.000 w<span class=\"_ _0\"></span>erknemers van <span class=\"_ _0\"></span>Agfa te personaliser<span class=\"_ _0\"></span>en en aanzienlijk te v<span class=\"_ _0\"></span>erbeteren, zal <span class=\"_ _0\"></span>Atos hen laten g<span class=\"_ _0\"></span>enieten van het hoogs<span class=\"_ _0\"></span>te nivea<span class=\"_ _0\"></span>u van <span class=\"_ _0\"></span>werknemerservarin<span class=\"_ _0\"></span>g in de sector en hen helpen om v<span class=\"_ _0\"></span>erder<span class=\"_ _0\"></span> te innover<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> hun klanten. Het p<span class=\"_ _0\"></span>artnership heeft het volg<span class=\"_ _0\"></span>ende e\ue618ect gehad op de b<span class=\"_ _0\"></span>alans v<span class=\"_ _0\"></span>an de Groep:E\ue61eect van de afstoting op de balans van de GroepMILJOEN EURO<span class=\"_ _27c\"> </span><span class=\"ffc ls1 ws1\">\ue61f\ue61e\ue61f\ue61f</span>V<span class=\"_ _2\"></span>erplichtingen wegens vergoedingen na uitdiensttreding<span class=\"_ _27d\"> </span>\ue61fV<span class=\"_ _2\"></span>oorziening<span class=\"_ _68\"> </span>\ue61dKortlopende verplichtingen<span class=\"_ _27e\"> </span>\ue61fT<span class=\"_ _2\"></span>otaal afgestoten verplichtingen<span class=\"_ _71\"> </span>\ue618Overnameprijs<span class=\"_ _27f\"> </span>(\ue618)Betaalde prijs voor de verkoop van afgestoten activiteiten<span class=\"_ _158\"> </span>(\ue618)De herstructureringspr<span class=\"_ _0\"></span>ovisie met betr<span class=\"_ _0\"></span>ekking tot dez<span class=\"_ _0\"></span>e afgestoten activ<span class=\"_ _0\"></span>iteiten bedraagt 14 miljoen E<span class=\"_ _0\"></span>uro en w<span class=\"_ _0\"></span>erd reeds in Q<span class=\"_ _2\"></span>4 van 2<span class=\"_ _0\"></span>021 aang<span class=\"_ _0\"></span>elegd.<span class=\"_ _0\"></span> In de loop v<span class=\"_ _0\"></span>an 2022 w<span class=\"_ _0\"></span>erd een terugn<span class=\"_ _0\"></span>ame van 3 miljoen eur<span class=\"_ _0\"></span>o geboek<span class=\"_ _0\"></span>t op deze herstr<span class=\"_ _0\"></span>uctureringspro<span class=\"_ _0\"></span>vi<span class=\"ws1\">-</span>sie ten gevolg<span class=\"_ _0\"></span>e van nieu<span class=\"_ _0\"></span>we feiten en beoor<span class=\"_ _0\"></span>delingen (zie toelichting 9).<span class=\"_ _2\"></span> De afstoting heeft geen ander e\ue618ect g<span class=\"_ _0\"></span>ehad op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. 20.2 Afstotingen 2021Gedurende 20<span class=\"_ _0\"></span>21 zijn er g<span class=\"_ _0\"></span>een afstotingen g<span class=\"_ _0\"></span>eweest. BEHEER <span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>AN FINANCI\u00cbLE RISICO\u2019S EN FINANCI\u00cbLE INSTRUMENTENBij de uitoefening v<span class=\"_ _2\"></span>an haar bedrijfsactiviteit <span class=\"_ _0\"></span>wordt de Gr<span class=\"_ _0\"></span>oep blootgesteld aan een a<span class=\"_ _0\"></span>antal \ue616nanci\u00eble risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s \u2013 zoals het v<span class=\"_ _2\"></span>alutari<span class=\"ls1 ws1\">-</span>sico,<span class=\"_ _0\"></span> het renterisico<span class=\"_ _0\"></span>, het risico v<span class=\"_ _0\"></span>erbonden aan de prijsschommelingen <span class=\"_ _0\"></span>van de gr<span class=\"_ _0\"></span>ondsto\ue618en, het liquiditeitsrisico en het kr<span class=\"_ _0\"></span>ediet-<span class=\"ls1 ws1\"> </span>risico \u2013 die de \ue616nanci\u00eble positie en het bedrijfsres<span class=\"_ _0\"></span>ultaat kunnen be\u00efn<span class=\"_ _2\"></span>vloeden. De doelstelling<span class=\"_ _0\"></span>en, grondslag<span class=\"_ _0\"></span>en en procedur<span class=\"_ _0\"></span>es van de Gr<span class=\"_ _0\"></span>oep voor<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at betreft het be<span class=\"_ _0\"></span>heer v<span class=\"_ _2\"></span>an deze risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s worden beschr<span class=\"_ _0\"></span>even in deze toe<span class=\"_ _0\"></span>lichting.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor het beheer<span class=\"_ _2\"></span> van de \ue616nanci\u00eble risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s kan de Groep gebruik<span class=\"_ _0\"></span> maken <span class=\"_ _0\"></span>van afg<span class=\"_ _0\"></span>eleide \ue616nanci\u00eble instrumenten.<span class=\"_ _2\"></span> Het gebruik v<span class=\"_ _0\"></span>an deze instr<span class=\"_ _0\"></span>umenten is onderworpen aan interne controles en uniforme r<span class=\"_ _0\"></span>egelgev<span class=\"_ _0\"></span>ing opgesteld door<span class=\"_ _2\"></span> het centraal \u2018T<span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>asury Committee<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _2\"></span>an de Groep. Gebruikte deriv<span class=\"_ _2\"></span>aten zijn \u2018<span class=\"_ _2\"></span>over-the-counter\u2019<span class=\"_ _0\"></span> \ue616nanci\u00eble instrumenten,<span class=\"_ _0\"></span> voorname<span class=\"_ _0\"></span>lijk termijnw<span class=\"_ _0\"></span>isselverrichting<span class=\"_ _0\"></span>en.\ue619\ue690.<span class=\"_ _0\"></span> MARKTRISICO21.<span class=\"_ _2\"></span>1 V<span class=\"_ _2\"></span>alutarisicoHet v<span class=\"_ _0\"></span>alutarisico is het risico dat de re\u00eble w<span class=\"_ _2\"></span>aarde of toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _2\"></span>an een \ue616nancieel instrument zullen schom<span class=\"ws1\">-</span>melen als gevolg <span class=\"_ _0\"></span>van w<span class=\"_ _0\"></span>isselk<span class=\"_ _0\"></span>oersver<span class=\"_ _2\"></span>anderingen. In het beheer<span class=\"_ _0\"></span> van <span class=\"_ _0\"></span>valutarisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s wor<span class=\"_ _0\"></span>dt een onderscheid gemaak<span class=\"_ _2\"></span>t tussen drie types v<span class=\"_ _2\"></span>an valutarisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s: het valutatr<span class=\"_ _2\"></span>ansactierisico, het v<span class=\"_ _2\"></span>alutatranslatierisico en het economische risico v<span class=\"_ _0\"></span>erbonden aan transacties in <span class=\"_ _0\"></span>vreemde munten.De Groep is blootgeste<span class=\"_ _0\"></span>ld aan een v<span class=\"_ _0\"></span>alutatransa<span class=\"_ _0\"></span>ctierisico op handelsv<span class=\"_ _0\"></span>orderingen,<span class=\"_ _2\"></span> handelsschulden en andere monetaire posten uitgedruk<span class=\"_ _2\"></span>t in een andere munt dan de functionele munt v<span class=\"_ _0\"></span>an de Onderneming.<span class=\"_ _0\"></span> Het valuta<span class=\"_ _0\"></span>transactierisico ontsta<span class=\"_ _0\"></span>at eveneens uit de v<span class=\"_ _2\"></span>ariabiliteit van de kasstr<span class=\"_ _0\"></span>omen uit verw<span class=\"_ _0\"></span>achte toekomstig<span class=\"_ _0\"></span>e transa<span class=\"_ _0\"></span>cties. De resulta<span class=\"_ _0\"></span>ten en \ue616nanci\u00eble positie van gr<span class=\"_ _0\"></span>oepsondernemingen die een functionele <span class=\"_ _0\"></span>valuta he<span class=\"_ _0\"></span>bben die verschillend is v<span class=\"_ _2\"></span>an de euro, zijn onderhev<span class=\"_ _0\"></span>ig aan een v<span class=\"_ _0\"></span>a<span class=\"ws1\">-</span>lutatransl<span class=\"_ _0\"></span>atierisico.<span class=\"_ _0\"></span> Het economische v<span class=\"_ _0\"></span>alutarisico is het risico dat de toek<span class=\"_ _0\"></span>omstige kasstr<span class=\"_ _0\"></span>omen en resultaten v<span class=\"_ _2\"></span>an de buiten-landse activiteiten k<span class=\"_ _2\"></span>unnen schommelen. Het economische valutarisico is in z<span class=\"_ _0\"></span>eer hog<span class=\"_ _0\"></span>e mate a\ue607anke<span class=\"_ _0\"></span>lijk v<span class=\"_ _0\"></span>an andere fa<span class=\"_ _0\"></span>ctoren zoals de concurr<span class=\"_ _0\"></span>entiepositie van de buitenl<span class=\"_ _0\"></span>andse activiteit binnen een bedrijfstak,<span class=\"_ _0\"></span> de rela<span class=\"_ _0\"></span>tie met klanten en lever<span class=\"_ _0\"></span>anciers.In het beheer <span class=\"_ _0\"></span>van de v<span class=\"_ _2\"></span>alutarisico<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>s richt het centrale thesa<span class=\"_ _0\"></span>uriedepartement zich voorn<span class=\"_ _0\"></span>amelijk op het v<span class=\"_ _2\"></span>alutatransactierisico en het v<span class=\"_ _0\"></span>alutatransla<span class=\"_ _0\"></span>tierisico,<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>ar het bedrijfsm<span class=\"_ _0\"></span>anagement zich voorn<span class=\"_ _0\"></span>amelijk richt op het beheer<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an het economisch valutarisico door<span class=\"_ _2\"></span> middel van natuurlijk<span class=\"_ _0\"></span>e dekkingen.Elk v<span class=\"_ _2\"></span>an hogervernoemde valutarisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s be\u00efnvloedt de j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening op een verschillende manier<span class=\"_ _2\"></span>. De v<span class=\"_ _0\"></span>olgende w<span class=\"_ _0\"></span>isselkoersen werden toeg<span class=\"_ _0\"></span>epast:Gemiddelde koers<span class=\"_ _1fb\"> </span>Slotkoers per einde boekjaar\ue61f\ue61e\ue61f\ue61d<span class=\"_ _3f\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _3f\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _3f\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>EUR/USD<span class=\"_ _247\"> </span>\ue61d,\ue61d\ue61c\ue61a\ue616\ue618\ue617<span class=\"_ _8c\"> </span>\ue61d,\ue61e\ue618\ue61a\ue61c\ue61b\ue61b\ue61d,\ue61d\ue61a\ue61f\ue617<span class=\"_ _26d\"> </span>\ue61d,\ue61e\ue617\ue617\ue617EUR/GBP<span class=\"_ _280\"> </span>\ue61e,\ue61c\ue617\ue61e\ue61e\ue61f<span class=\"_ _166\"> </span>\ue61e,\ue61c\ue618\ue61f\ue617\ue61f\ue61f<span class=\"_ _db\"> </span>\ue61e,\ue61c\ue616\ue61e\ue61f\ue61c<span class=\"_ _196\"> </span>\ue61e,\ue61c\ue61c\ue617\ue61b\ue61aEUR/RMB<span class=\"_ _24b\"> </span>\ue619,\ue617\ue61a\ue61a\ue618\ue619\ue616<span class=\"_ _166\"> </span>\ue619,\ue61e\ue61c\ue61e\ue61f\ue61f\ue61d\ue619,\ue61d\ue61b\ue616\ue619<span class=\"_ _26d\"> </span>\ue619,\ue61a\ue618\ue61c\ue61fEUR/CAD<span class=\"_ _247\"> </span>\ue61d,\ue616\ue61c\ue61a\ue616\ue61c\ue61b<span class=\"_ _166\"> </span>\ue61d,\ue61a\ue619\ue61e\ue61a\ue618\ue617<span class=\"_ _1e3\"> </span>\ue61d,\ue616\ue61a\ue61b\ue61a<span class=\"_ _281\"> </span>\ue61d,\ue616\ue616\ue616EUR/AUD\ue61d,\ue618\ue619\ue616\ue61c\ue61f\ue617<span class=\"_ _166\"> </span>\ue61d,\ue618\ue61d\ue619\ue61a\ue617\ue61d<span class=\"_ _1e3\"> </span>\ue61d,\ue618\ue617\ue61d\ue618\ue61d,\ue618\ue617\ue61b\ue61aEUR/INR<span class=\"_ _282\"> </span>\ue61c\ue619,\ue616\ue619\ue61b\ue619\ue619\ue61c<span class=\"_ _89\"> </span>\ue61c\ue61f,\ue619\ue61d\ue61a\ue61c\ue61e\ue61c<span class=\"_ _db\"> </span>\ue61c\ue616,\ue61f\ue61f\ue61b\ue61f<span class=\"_ _26d\"> </span>\ue61c\ue61c,\ue61d\ue619\ue61dEUR/HKD<span class=\"_ _251\"> </span>\ue61b,\ue61d\ue61b\ue61c\ue61f\ue61c<span class=\"_ _166\"> </span>\ue61c,\ue61f\ue618\ue61d\ue616\ue61e\ue61b\ue61c,\ue61c\ue61a\ue61a\ue61a<span class=\"_ _26d\"> </span>\ue61c,\ue61a\ue61d\ue617\ue61aHet centrale thesaurie<span class=\"_ _0\"></span>departement controleert en beheert de <span class=\"_ _0\"></span>valutarisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s v<span class=\"_ _2\"></span>anuit de impact die ze hebben op zow<span class=\"_ _0\"></span>el de balans als de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>.21.<span class=\"_ _2\"></span>1.1. <span class=\"_ _2\"></span>Valutatransactierisico \u2013 impact op de balansDe munten die aanleiding gev<span class=\"_ _0\"></span>en tot een valuta<span class=\"_ _0\"></span>transactierisico zijn als <span class=\"_ _0\"></span>volgt:IndekkingsinstrumentenNettopositie van vorderin-Geldmiddelen,  NettopositieMILJOEN  gen en schuldenkasequivalenten, leningen  DerivatenVREEMDE MUNTEENHEIDen deposito\u2019<span class=\"_ _0\"></span>s\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cUS dollar<span class=\"_ _283\"> </span>\ue616\ue616,\ue61e<span class=\"_ _284\"> </span>\ue619,\ue61d<span class=\"_ _1dd\"> </span>(\ue616\ue61c,\ue619)<span class=\"_ _238\"> </span>\ue61f,\ue616Chinese renminbi<span class=\"_ _23e\"> </span>\ue61d\ue61b\ue61e,\ue61b<span class=\"_ _e8\"> </span>(\ue61d\ue61c\ue617,\ue616)<span class=\"_ _d1\"> </span>-<span class=\"_ _238\"> </span>\ue616,\ue618Pond sterling<span class=\"_ _241\"> </span>\ue619,\ue616<span class=\"_ _285\"> </span>(\ue617,\ue617)<span class=\"_ _129\"> </span>-<span class=\"_ _bd\"> </span>\ue61e,\ue61cCanadese dollar<span class=\"_ _286\"> </span>(\ue61d,\ue61c)<span class=\"_ _284\"> </span>\ue61e,\ue619<span class=\"_ _129\"> </span>-<span class=\"_ _287\"> </span>(\ue61d,\ue61d)Australische dollar<span class=\"_ _1be\"> </span>\ue617,\ue61f<span class=\"_ _285\"> </span>(\ue616,\ue61c)<span class=\"_ _129\"> </span>-<span class=\"_ _bd\"> </span>\ue61d,\ue616Indiase roepie<span class=\"_ _252\"> </span>\ue61f\ue617\ue61a,\ue61b<span class=\"_ _129\"> </span>-<span class=\"_ _288\"> </span>(\ue61a\ue617\ue618,\ue61e)<span class=\"_ _23f\"> </span>(\ue61d\ue61e\ue61d,\ue61d)Hong Kong dollar<span class=\"_ _286\"> </span>\ue61a,\ue61f<span class=\"_ _289\"> </span>(\ue61f,\ue618)<span class=\"_ _129\"> </span>-<span class=\"_ _bd\"> </span>\ue61e,\ue61c\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fUS dollar<span class=\"_ _283\"> </span>\ue61f\ue61c,\ue619<span class=\"_ _244\"> </span>\ue61f\ue617,\ue617<span class=\"_ _1dd\"> </span>(\ue616\ue61c,\ue619)<span class=\"_ _238\"> </span>\ue617,\ue617Chinese renminbi<span class=\"_ _23e\"> </span>\ue61d\ue618\ue616,\ue61e<span class=\"_ _e8\"> </span>(\ue61d\ue616\ue61a,\ue61d)<span class=\"_ _d1\"> </span>-<span class=\"_ _32\"> </span>\ue61d\ue61e,\ue61bPond sterling<span class=\"_ _241\"> </span>\ue61b,\ue618<span class=\"_ _1e6\"> </span>(\ue61d\ue61a,\ue61f)<span class=\"_ _129\"> </span>-<span class=\"_ _287\"> </span>(\ue61a,\ue619)Canadese dollar<span class=\"_ _286\"> </span>(\ue616,\ue61b)<span class=\"_ _284\"> </span>\ue61f,\ue619<span class=\"_ _129\"> </span>-<span class=\"_ _287\"> </span>(\ue61f,\ue61f)Australische dollar<span class=\"_ _1be\"> </span>\ue61f,\ue617<span class=\"_ _285\"> </span>(\ue61d,\ue616)<span class=\"_ _129\"> </span>-<span class=\"_ _bd\"> </span>\ue61d,\ue61fIndiase roepie<span class=\"_ _252\"> </span>\ue619\ue617\ue61c,\ue618<span class=\"_ _129\"> </span>-<span class=\"_ _c1\"> </span>(\ue61b\ue61b\ue61a)<span class=\"_ _23f\"> </span>(\ue61f\ue61f\ue616,\ue618)Hong Kong dollar<span class=\"_ _286\"> </span>\ue617,\ue61d<span class=\"_ _289\"> </span>(\ue617,\ue61d)<span class=\"_ _129\"> </span>-<span class=\"_ _e9\"> </span>-De Groep beschouwt g<span class=\"_ _0\"></span>eldmiddelen, kasequiv<span class=\"_ _2\"></span>alenten, deposito<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en leningen aangehouden in <span class=\"_ _0\"></span>vreemde munteenheden als natuurlijke inde<span class=\"_ _0\"></span>kkingen v<span class=\"_ _2\"></span>an het vreemde valutarisico <span class=\"_ _0\"></span>met betrekking tot de nettopositie v<span class=\"_ _2\"></span>an vorderingen en schulden in die desbetre\ue618ende munt.In het beheer <span class=\"_ _0\"></span>van de imp<span class=\"_ _0\"></span>act v<span class=\"_ _0\"></span>an het v<span class=\"_ _0\"></span>alutatransa<span class=\"_ _0\"></span>ctierisico op de balans, tr<span class=\"_ _2\"></span>acht de Groep om zowe<span class=\"_ _0\"></span>l de gere<span class=\"_ _0\"></span>aliseerde als de niet-gere<span class=\"_ _0\"></span>aliseerde w<span class=\"_ _0\"></span>isselkoersr<span class=\"_ _0\"></span>esultaten, die onts<span class=\"_ _0\"></span>taan uit de omrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an balansposten,<span class=\"_ _0\"></span> uitgedruk<span class=\"_ _0\"></span>t in een munt ver<span class=\"_ _0\"></span><span class=\"ws1\">-</span>schillend v<span class=\"_ _0\"></span>an de functionele munt v<span class=\"_ _0\"></span>an de Onderneming,<span class=\"_ _0\"></span> tot een minimum te herleiden.Om het uitstaande risico te beperken tot <span class=\"_ _0\"></span>vooropg<span class=\"_ _0\"></span>estelde aangep<span class=\"_ _0\"></span>aste risicolimieten, g<span class=\"_ _0\"></span>ebruikt het centr<span class=\"_ _2\"></span>ale thesauriedeparte<span class=\"ws1\">-</span>ment deriva<span class=\"_ _0\"></span>ten zoals termijn<span class=\"_ _0\"></span>wisselv<span class=\"_ _0\"></span>errichtingen, ter<span class=\"_ _2\"></span> indekking van het w<span class=\"_ _0\"></span>isselkoersrisico <span class=\"_ _0\"></span>verbonden aan in de balans opg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>nomen monetaire activ<span class=\"_ _2\"></span>a en verplichtingen. De uitsta<span class=\"_ _0\"></span>ande derivaten op 31 december<span class=\"_ _2\"></span> 2022 zijn termijnw<span class=\"_ _0\"></span>isselverrichting<span class=\"_ _0\"></span>en met looptijden v<span class=\"_ _0\"></span>an over<span class=\"_ _0\"></span> het algemeen minder<span class=\"_ _0\"></span> dan \u00e9\u00e9n jaar<span class=\"_ _2\"></span>.W<span class=\"_ _2\"></span>anneer deriv<span class=\"_ _0\"></span>aten gebr<span class=\"_ _0\"></span>uikt wor<span class=\"_ _2\"></span>den ter indekking v<span class=\"_ _0\"></span>an het wisselk<span class=\"_ _2\"></span>oersrisico verbonden aan in de balans opgenomen mo<span class=\"ws1\">-</span>netaire activ<span class=\"_ _2\"></span>a en verplichtingen, w<span class=\"_ _0\"></span>ordt er<span class=\"_ _0\"></span> geen \u2018<span class=\"_ _0\"></span>hedge accountin<span class=\"_ _0\"></span>g\u2019 toegep<span class=\"_ _0\"></span>ast. <span class=\"_ _0\"></span>Winsten of v<span class=\"_ _0\"></span>erliezen die v<span class=\"_ _0\"></span>oortvloeien uit de wa<span class=\"_ _0\"></span>ardering v<span class=\"_ _2\"></span>an deze deriva<span class=\"_ _0\"></span>ten tegen re\u00eble w<span class=\"_ _2\"></span>aarde wor<span class=\"_ _0\"></span>den opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>.21.<span class=\"_ _2\"></span>1.2 V<span class=\"_ _2\"></span>alutatranslatierisico \u2013 impact op de balansV<span class=\"_ _2\"></span>alutakoersv<span class=\"_ _0\"></span>erschillen die voortvloeien uit de omr<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>esultaten en \ue616nanci\u00eble positie v<span class=\"_ _2\"></span>an groepsondernemin<span class=\"ws1\">-</span>gen die een functionele munt hebben die <span class=\"_ _0\"></span>verschillend is v<span class=\"_ _0\"></span>an de presentatiemunt v<span class=\"_ _2\"></span>an de Groep, <span class=\"_ _0\"></span>worden in de niet-g<span class=\"_ _0\"></span>ereali-seerde res<span class=\"_ _0\"></span>ultaten getoond onder<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alutakoersv<span class=\"_ _0\"></span>erschillen, tenzij er<span class=\"_ _0\"></span> een afdekkingmech<span class=\"_ _0\"></span>anisme bestaat.Alle groepsondernemingen en g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelnemingen he<span class=\"_ _0\"></span>bben als functionele munt de munt v<span class=\"_ _0\"></span>an het land w<span class=\"_ _0\"></span>aarin ze operationee<span class=\"_ _0\"></span>l zijn. Munten die aanleiding g<span class=\"_ _0\"></span>even tot het v<span class=\"_ _0\"></span>alutatr<span class=\"_ _0\"></span>anslatierisico op de balans betr<span class=\"_ _0\"></span>e\ue618en voorname<span class=\"_ _0\"></span>lijk de US dollar<span class=\"_ _2\"></span>, de Chinese renminbi,<span class=\"_ _0\"></span> de Braziliaanse r<span class=\"_ _0\"></span>eal,<span class=\"_ _0\"></span> de Mexicaanse peso<span class=\"_ _0\"></span>, de A<span class=\"_ _0\"></span>ustralische doll<span class=\"_ _0\"></span>ar en het Britse pond.Netto-investering in een buitenlandse entiteitMILJOEN VREEMDE MUNTEENHEID\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _13b\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>US dollar<span class=\"_ _260\"> </span>\ue61f\ue61a\ue61f<span class=\"_ _25b\"> </span>\ue61d\ue61c\ue616Chinese renminbi<span class=\"_ _28a\"> </span>\ue618\ue619\ue61c<span class=\"_ _25b\"> </span>\ue618\ue61b\ue617Braziliaanse real<span class=\"_ _1d8\"> </span>\ue61b\ue61f<span class=\"_ _d8\"> </span>\ue617\ue61fAustralische dollar<span class=\"_ _25c\"> </span>\ue616\ue61e<span class=\"_ _19c\"> </span>\ue61d\ue619Mexicaanse peso<span class=\"_ _158\"> </span>\ue61f\ue61a\ue616<span class=\"_ _25b\"> </span>\ue61f\ue61d\ue61bPond sterling<span class=\"_ _1ca\"> </span>(\ue619\ue619)<span class=\"_ _19c\"> </span>\ue61d\ue616Het centrale thesaurie<span class=\"_ _0\"></span>departement volgt het tr<span class=\"_ _2\"></span>anslatierisico op kw<span class=\"_ _0\"></span>artaalbasis op en ste<span class=\"_ _0\"></span>lt corrigerende acties <span class=\"_ _0\"></span>voor a<span class=\"_ _0\"></span>an het Executive Man<span class=\"_ _0\"></span>agement indien nodig.21.<span class=\"_ _2\"></span>1.3 V<span class=\"_ _2\"></span>alutarisico \u2013 impact op de winst- en verliesrekeningHet v<span class=\"_ _0\"></span>alutarisico dat de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _2\"></span>ening be\u00efnvloedt, om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t het valutarisico d<span class=\"_ _0\"></span>at ontstaat uit de v<span class=\"_ _2\"></span>ariabiliteit van de kas<span class=\"ls1\">-</span>stromen uit v<span class=\"_ _0\"></span>erwachte toek<span class=\"_ _0\"></span>omstige tr<span class=\"_ _0\"></span>ansacties uitgedr<span class=\"_ _0\"></span>ukt in vr<span class=\"_ _0\"></span>eemde valuta alsook<span class=\"_ _0\"></span> het risico verbonden aan schomme<span class=\"_ _0\"></span>lingen van de r<span class=\"_ _0\"></span>esultaten v<span class=\"_ _2\"></span>an de buitenlandse activiteiten bij de omrekenin<span class=\"_ _0\"></span>g naar de pr<span class=\"_ _0\"></span>esentatiemunt (eur<span class=\"_ _0\"></span>o). Het centr<span class=\"_ _2\"></span>ale thesaurie<span class=\"ls1 ws1\">-</span>departement beheert beide risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s samen.De munten die het v<span class=\"_ _0\"></span>alutarisico op de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g be\u00efnvloeden,<span class=\"_ _2\"></span> betre\ue618en voornamelijk de US dollar<span class=\"_ _2\"></span>, de Chinese renminbi, de C<span class=\"_ _0\"></span>anadese dollar<span class=\"_ _2\"></span>, het pond sterling<span class=\"_ _0\"></span>, de A<span class=\"_ _0\"></span>ustr<span class=\"_ _0\"></span>alische dollar<span class=\"_ _2\"></span>, de Kore<span class=\"_ _0\"></span>aanse won,<span class=\"_ _0\"></span> de Indiase roepie<span class=\"_ _2\"></span>, de Japanse yen en de Zw<span class=\"_ _0\"></span>itserse frank.Aan de hand v<span class=\"_ _0\"></span>an aanbeveling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het centrale <span class=\"_ _0\"></span>\u2018T<span class=\"_ _2\"></span>reasury Committee<span class=\"_ _2\"></span>\u2019 beslist het Executiv<span class=\"_ _0\"></span>e Management ov<span class=\"_ _0\"></span>er de te v<span class=\"_ _0\"></span>olgen indekkingspolitiek r<span class=\"_ _0\"></span>ekening houdend met de bes<span class=\"_ _0\"></span>taande marktsitu<span class=\"_ _0\"></span>atie.<span class=\"_ _2\"></span> De groepsobjectieven inzake beheer<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de impact v<span class=\"_ _2\"></span>an<span class=\"_ _9\"></span> het v<span class=\"_ _0\"></span>alutarisico op de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening dienen om de voorspelb<span class=\"_ _0\"></span>aarheid v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble resulta<span class=\"_ _0\"></span>ten te verhogen en tevens de Groep toe te la<span class=\"_ _0\"></span>ten in te spelen op de snel ver<span class=\"_ _2\"></span>anderende economische omgeving<span class=\"_ _0\"></span>. Dit gebeurt door<span class=\"_ _2\"></span> middel van prijs<span class=\"ls1 ws1\">-</span>aanpassing<span class=\"_ _0\"></span>en en bijsturingen v<span class=\"_ _2\"></span>an de productie.De Groep gebr<span class=\"_ _0\"></span>uikt termijnw<span class=\"_ _0\"></span>isselverrichtin<span class=\"_ _0\"></span>gen om het v<span class=\"_ _0\"></span>alutarisico met betrekking tot toek<span class=\"_ _2\"></span>omstige transacties af te dekk<span class=\"_ _0\"></span>en. Deze termijn<span class=\"_ _0\"></span>wisselv<span class=\"_ _0\"></span>errichtingen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eduid als kasstroomaf<span class=\"_ _0\"></span>dekkingen.<span class=\"_ _0\"></span> De Groep duidt enk<span class=\"_ _0\"></span>el de contante prijs v<span class=\"_ _0\"></span>an het termijncontract a<span class=\"_ _0\"></span>an als afdekkingsinstrument <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>valutarisico en p<span class=\"_ _0\"></span>ast een afdekkingsr<span class=\"_ _2\"></span>atio van 1:1 toe<span class=\"_ _0\"></span>. Het rente<span class=\"_ _0\"></span>deel van het termijncontr<span class=\"_ _2\"></span>act wordt uitgesloten in de af<span class=\"_ _0\"></span>dekkingsrel<span class=\"_ _0\"></span>atie en wor<span class=\"_ _0\"></span>dt apart geboek<span class=\"_ _2\"></span>t in het \ue616nancieel resultaat. Het is de stra<span class=\"_ _0\"></span>tegie van de Gr<span class=\"_ _0\"></span>oep om steeds de kritische v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den van het af<span class=\"_ _0\"></span>dekkingsinstrument af te stemmen met het af<span class=\"_ _0\"></span>gedek<span class=\"_ _0\"></span>te risico.<span class=\"_ _0\"></span> Het bestaan v<span class=\"_ _2\"></span>an de economische relatie tussen het afdekkingsins<span class=\"_ _0\"></span>trument en het afgedek<span class=\"_ _2\"></span>te risico wordt aangetoond aan de hand v<span class=\"_ _2\"></span>an de munteenheid, bedrag en timing v<span class=\"_ _2\"></span>an de respectieve kasstromen.<span class=\"_ _0\"></span> De Groep beoor<span class=\"_ _0\"></span>deelt steeds of het aan<span class=\"ls1 ws1\">-</span>geduide afde<span class=\"_ _0\"></span>kkingsinstrument verw<span class=\"_ _2\"></span>acht wordt om e\ue618ectief te zijn en inderd<span class=\"_ _0\"></span>aad e\ue618ectief gewees<span class=\"_ _0\"></span>t is om de ver<span class=\"_ _0\"></span>anderingen in kasstromen v<span class=\"_ _2\"></span>an afdekkingsinstrument en afg<span class=\"_ _0\"></span>edekte risico te compenser<span class=\"_ _0\"></span>en. Hiervoor<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt de \u2018h<span class=\"_ _0\"></span>ypothetical deriv<span class=\"_ _0\"></span>ative<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>-me<span class=\"ls1 ws1\">-</span>thode gebruik<span class=\"_ _0\"></span>t. Er<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt zeer<span class=\"_ _0\"></span> weinig ine\ue618ectiviteit <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>cht uit de kasstroomaf<span class=\"_ _0\"></span>dekkingen.<span class=\"_ _0\"></span> In deze r<span class=\"_ _0\"></span>elaties kan ine\ue618ectiviteit veroorza<span class=\"_ _0\"></span>akt wor<span class=\"_ _2\"></span>den door kredietw<span class=\"_ _2\"></span>aardigheid v<span class=\"_ _0\"></span>an de tegenpartij en dat <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s die niet vervat zitten in de r<span class=\"_ _0\"></span>e\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de termijnwisselverrichting<span class=\"_ _0\"></span>en. Ine\ue618ectiv<span class=\"_ _0\"></span>iteit kan eveneens ver<span class=\"_ _0\"></span>oorzaakt <span class=\"_ _0\"></span>worden door<span class=\"_ _2\"></span> veranderingen in de timin<span class=\"_ _0\"></span>g van de af<span class=\"_ _0\"></span>dekkingstr<span class=\"_ _0\"></span>ansacties.In de loop v<span class=\"_ _0\"></span>an 2022 duidde de Gr<span class=\"_ _0\"></span>oep termijnwis<span class=\"_ _0\"></span>selcontracten a<span class=\"_ _0\"></span>an als kasstroomaf<span class=\"_ _0\"></span>dekkingen v<span class=\"_ _2\"></span>an het vreemde v<span class=\"_ _0\"></span>alutarisico in US dollar <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>aan de Groep is blootgesteld op haar<span class=\"_ _2\"></span> zeer w<span class=\"_ _0\"></span>aarschijnlijke toe<span class=\"_ _0\"></span>komstige <span class=\"_ _0\"></span>verkopen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de volgende 12 ma<span class=\"_ _0\"></span>anden.Het e\ue618ectieve deel v<span class=\"_ _2\"></span>an de winsten op de termijnw<span class=\"_ _0\"></span>isselcontra<span class=\"_ _0\"></span>cten werd g<span class=\"_ _0\"></span>eboekt in de niet-g<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten (31 decem<span class=\"ls1 ws1\">-</span>ber 20<span class=\"_ _2\"></span>22: -2 miljoen euro na winstbe<span class=\"_ _0\"></span>lastingen; 31 december<span class=\"_ _2\"></span> 2021: -2 miljoen euro na w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en). In de loop <span class=\"_ _0\"></span>van 2<span class=\"_ _0\"></span>022 werden <span class=\"_ _0\"></span>verliezen ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an 5 miljoen euro opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erliezen ten belope <span class=\"_ _0\"></span>van 5 miljoen euro wer<span class=\"_ _2\"></span>den geboekt in mindering v<span class=\"_ _2\"></span>an opbrengsten. In de loop v<span class=\"_ _2\"></span>an 2021 wer<span class=\"_ _0\"></span>den verliez<span class=\"_ _0\"></span>en ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro opgenomen in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> W<span class=\"_ _0\"></span>insten ten belope v<span class=\"_ _2\"></span>an 1 miljoen euro werden ge<span class=\"_ _0\"></span>herklasseerd <span class=\"_ _0\"></span>vanuit de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten naar<span class=\"_ _0\"></span> opbrengsten.<span class=\"_ _0\"></span> Belasting<span class=\"_ _0\"></span>en ten belope v<span class=\"_ _0\"></span>an 1 miljoen euro wer<span class=\"_ _2\"></span>den geboekt in mindering v<span class=\"_ _2\"></span>an<span class=\"_ _9\"></span> de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten.Een reconciliatie in ta<span class=\"_ _0\"></span>belformaat v<span class=\"_ _2\"></span>an de evolutie van de af<span class=\"_ _0\"></span>dekkingsreserve w<span class=\"_ _0\"></span>ordt toegev<span class=\"_ _0\"></span>oegd in toelichtin<span class=\"_ _0\"></span>g 21.4 \u2018Samenv<span class=\"_ _2\"></span>at<span class=\"ls1 ws1\">-</span>tende tabel v<span class=\"_ _2\"></span>an de afdekkingsreserve<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>\u2019In de volgende ta<span class=\"_ _0\"></span>bel wor<span class=\"_ _0\"></span>den de e\ue618ecten weerg<span class=\"_ _0\"></span>egeven die de kass<span class=\"_ _0\"></span>troomafdekkin<span class=\"_ _0\"></span>gen ter<span class=\"_ _0\"></span> indekking v<span class=\"_ _0\"></span>an het v<span class=\"_ _0\"></span>alutarisico gehad hebben op de \ue616nanci\u00eble staten:\ue61f\ue61e\ue61f\ue61fGedurende de periode - \ue61f\ue61e\ue61f\ue61fBoekwaardeMILJOEN EUROT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid Overige \ue614nan-Opbreng-\ue61d\ue617<span class=\"_ _96\"> </span>-<span class=\"_ _182\"> </span>(\ue61d,\ue61e)<span class=\"_ _183\"> </span>Derivaten<span class=\"_ _2f\"> </span>(\ue618)<span class=\"_ _a3\"> </span>-\ue618<span class=\"_ _a3\"> </span>-als kasstroomafdekkingencieringskostensten\ue61f\ue61e\ue61f\ue61dGedurende de periode - \ue61f\ue61e\ue61f\ue61dBoekwaardeMILJOEN EUROT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid Overige \ue614nan-Opbreng-\ue61d\ue618<span class=\"_ _96\"> </span>-<span class=\"_ _182\"> </span>(\ue61d,\ue61e)<span class=\"_ _183\"> </span>Derivaten<span class=\"_ _2f\"> </span>(\ue61a)<span class=\"_ _a3\"> </span>-(\ue61d)<span class=\"_ _a3\"> </span>-als kasstroomafdekkingencieringskostenstenKasstroomaf<span class=\"_ _0\"></span>dekkingen die het v<span class=\"_ _2\"></span>alutarisico indekken hebben de volg<span class=\"_ _0\"></span>ende looptijden: Looptijd\ue61f\ue61e\ue61f\ue61fT<span class=\"_ _2\"></span>ussen \ue61c en T<span class=\"_ _2\"></span>ussen \ue61d en Meer dan \ue61c jaar\ue61d\ue612maanden\ue61c\ue61f\ue612maandenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingenUS Nominaal bedrag netto in miljoenen vreemde munteenheid\ue61d\ue61c<span class=\"_ _246\"> </span>-<span class=\"_ _1b0\"> </span>-dollarGemiddelde termijnkoers EUR: USD\ue61d,\ue61d\ue61f\ue619\ue619\ue61e<span class=\"_ _246\"> </span>-<span class=\"_ _1b0\"> </span>-Looptijd\ue61f\ue61e\ue61f\ue61dT<span class=\"_ _2\"></span>ussen \ue61d en T<span class=\"_ _2\"></span>ussen \ue61a en Meer dan \ue61d jaar\ue61a\ue610maanden\ue61d\ue61f\ue610maandenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingenUS Nominaal bedrag netto in miljoenen vreemde munteenheid\ue61d\ue61c<span class=\"_ _246\"> </span>-<span class=\"_ _1b0\"> </span>-dollarGemiddelde termijnkoers EUR: USD<span class=\"_ _119\"> </span>\ue61d,\ue61f\ue61a\ue61f\ue616\ue61a<span class=\"_ _1b0\"> </span>-<span class=\"_ _246\"> </span>-21.<span class=\"_ _2\"></span>1.4 Gevo<span class=\"_ _9\"></span>eligheidsanalyse valutarisicoEen versterkin<span class=\"_ _0\"></span>g of verzw<span class=\"_ _0\"></span>akking v<span class=\"_ _0\"></span>an de euro met 10% ten op<span class=\"_ _0\"></span>zichte v<span class=\"_ _0\"></span>an de munten vermeld in ondersta<span class=\"_ _0\"></span>ande tabel zou on<span class=\"ws1\">-</span>derstaand positief of negatief e\ue618ect geh<span class=\"_ _0\"></span>ad hebben op de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening, geg<span class=\"_ _0\"></span>even dat alle andere risico<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariabelen constant gehouden wor<span class=\"_ _2\"></span>den.De gevoelig<span class=\"_ _0\"></span>heidsanalyse wer<span class=\"_ _0\"></span>d uitgevoer<span class=\"_ _2\"></span>d op de gebudgetteerde nettorisicopositie ing<span class=\"_ _0\"></span>eschat voor<span class=\"_ _2\"></span> het jaar 20<span class=\"_ _0\"></span>22, re<span class=\"_ _0\"></span>kening gehouden met de impa<span class=\"_ _0\"></span>ct van deriv<span class=\"_ _2\"></span>aten aangeduid als kasstr<span class=\"_ _0\"></span>oomafdekking<span class=\"_ _0\"></span>en.Winst- en verliesrekening\ue61f\ue61e\ue61f\ue61d<span class=\"_ _19e\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>V<span class=\"_ _2\"></span>ersterking van  V<span class=\"_ _2\"></span>erzwakking van  V<span class=\"_ _0\"></span>ersterking van  V<span class=\"_ _0\"></span>erzwakking van  MILJOEN EUROde euro met \ue61d\ue61e%de euro met \ue61d\ue61e%de euro met \ue61c\ue61e%de euro met \ue61c\ue61e%US dollar<span class=\"_ _163\"> </span>\ue61f,\ue61e<span class=\"_ _246\"> </span>(\ue61f,\ue61e)<span class=\"_ _139\"> </span>\ue618,\ue618<span class=\"_ _246\"> </span>(\ue618,\ue618)Chinese renminbi<span class=\"_ _1e4\"> </span>(\ue616,\ue617)<span class=\"_ _139\"> </span>\ue616,\ue617<span class=\"_ _246\"> </span>(\ue61f,\ue61f)<span class=\"_ _139\"> </span>\ue61f,\ue61fCanadese dollar<span class=\"_ _69\"> </span>\ue61e,\ue61a<span class=\"_ _246\"> </span>(\ue61e,\ue61a)<span class=\"_ _246\"> </span>(\ue61e,\ue616)<span class=\"_ _139\"> </span>\ue61e,\ue616Pond sterling<span class=\"_ _28b\"> </span>(\ue61a,\ue61f)<span class=\"_ _139\"> </span>\ue61a,\ue61f<span class=\"_ _246\"> </span>(\ue616,\ue61d)<span class=\"_ _139\"> </span>\ue616,\ue61dAustralische dollar<span class=\"_ _45\"> </span>(\ue61d,\ue617)<span class=\"_ _139\"> </span>\ue61d,\ue617<span class=\"_ _246\"> </span>(\ue61d,\ue61b)<span class=\"_ _139\"> </span>\ue61d,\ue61bIndiase roepie<span class=\"_ _69\"> </span>(\ue61a,\ue61f)<span class=\"_ _139\"> </span>\ue61a,\ue61f<span class=\"_ _246\"> </span>(\ue61a,\ue616)<span class=\"_ _139\"> </span>\ue61a,\ue616Koreaanse won<span class=\"_ _169\"> </span>(\ue61d,\ue61b)<span class=\"_ _139\"> </span>\ue61d,\ue61b<span class=\"_ _246\"> </span>(\ue61f,\ue61e)<span class=\"_ _139\"> </span>\ue61f,\ue61eZ<span class=\"_ _0\"></span>witserse frank<span class=\"_ _169\"> </span>(\ue61d,\ue61d)<span class=\"_ _139\"> </span>\ue61d,\ue61d<span class=\"_ _246\"> </span>(\ue61d,\ue61d)<span class=\"_ _139\"> </span>\ue61d,\ue61dJapanse yen<span class=\"_ _115\"> </span>(\ue61f,\ue61c)<span class=\"_ _139\"> </span>\ue61f,\ue61c<span class=\"_ _246\"> </span>(\ue61a,\ue618)<span class=\"_ _139\"> </span>\ue61a,\ue618Met betrekking tot kass<span class=\"_ _0\"></span>troomafdekkin<span class=\"_ _0\"></span>gen zou een v<span class=\"_ _0\"></span>ersterking<span class=\"_ _9\"></span>/v<span class=\"_ _0\"></span>erzwakkin<span class=\"_ _0\"></span>g met 10% v<span class=\"_ _0\"></span>an de euro ten opzichte <span class=\"_ _0\"></span>van de US dollar een imp<span class=\"_ _0\"></span>act hebben v<span class=\"_ _2\"></span>an + 1,5 miljoen/-1,5 miljoen euro in de niet-gere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten. Dez<span class=\"_ _0\"></span>e analyse ver<span class=\"_ _0\"></span>onder<span class=\"ws1\">-</span>stelt dat alle o<span class=\"_ _0\"></span>verige v<span class=\"_ _2\"></span>ariabelen, meer<span class=\"_ _0\"></span> bepaald de intrest<span class=\"_ _0\"></span>voeten constant ge<span class=\"_ _0\"></span>houden worden en houdt g<span class=\"_ _0\"></span>een rek<span class=\"_ _0\"></span>ening met de impact v<span class=\"_ _2\"></span>an <span class=\"_ _9\"></span>de toekomstige v<span class=\"_ _0\"></span>erkopen.<span class=\"_ _0\"></span> 21.2 RenterisicoHet renterisico is het risico dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde of toek<span class=\"_ _0\"></span>omstige kasstr<span class=\"_ _0\"></span>omen v<span class=\"_ _0\"></span>an een \ue616nancieel instrument zullen schom<span class=\"ls1 ws1\">-</span>melen als gevolg <span class=\"_ _0\"></span>van v<span class=\"_ _0\"></span>eranderin<span class=\"_ _0\"></span>gen in de marktr<span class=\"_ _0\"></span>ente.<span class=\"_ _2\"></span> De Groep is blootgesteld aan het renterisico v<span class=\"_ _0\"></span>erbonden aan haar<span class=\"_ _2\"></span> netto rentedr<span class=\"_ _0\"></span>agende schuldpositie inclusief v<span class=\"_ _0\"></span>alutasw<span class=\"_ _2\"></span>aps en hun rentecomponent die leningen en deposito<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s tussen ondernemingen v<span class=\"_ _2\"></span>an de Groep economisch afdekken.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor de bel<span class=\"_ _0\"></span>angrijkste munten is het r<span class=\"_ _0\"></span>entepro\ue616el hiervan op de<span class=\"_ _0\"></span> balansdatum als v<span class=\"_ _0\"></span>olgt:Winst- en verliesrekening\ue61f\ue61e\ue61f\ue61d<span class=\"_ _19e\"> </span>\ue61f\ue61e\ue61f\ue61fUitstaand bedrag<span class=\"_ _7f\"> </span>Uitstaand bedrag<span class=\"_ _9b\"> </span>Uitstaand bedrag<span class=\"_ _9b\"> </span>Uitstaand bedragAan vlottende Aan vaste Aan vlottende Aan vaste MILJOEN EUROinterestvoetinterestvoetinterestvoetinterestvoetEuro<span class=\"_ _28c\"> </span>(\ue61f\ue618\ue61e)<span class=\"_ _233\"> </span>-<span class=\"_ _1a6\"> </span>(\ue616)<span class=\"_ _233\"> </span>-US dollar<span class=\"_ _28d\"> </span>(\ue61a\ue61a)<span class=\"_ _233\"> </span>-<span class=\"_ _171\"> </span>(\ue61d\ue616)<span class=\"_ _233\"> </span>-Pond sterling<span class=\"_ _28e\"> </span>\ue61d<span class=\"_ _233\"> </span>-<span class=\"_ _171\"> </span>(\ue61f\ue616)<span class=\"_ _233\"> </span>-Chinese renminbi<span class=\"_ _17d\"> </span>(\ue61d\ue617)<span class=\"_ _233\"> </span>-<span class=\"_ _132\"> </span>(\ue61a\ue616)<span class=\"_ _28f\"> </span>-Australische dollar<span class=\"_ _1e2\"> </span>(\ue61f\ue61a)<span class=\"_ _233\"> </span>-<span class=\"_ _139\"> </span>(\ue619)<span class=\"_ _28f\"> </span>-Japanse yen<span class=\"_ _17a\"> </span>\ue61d\ue61a<span class=\"_ _28f\"> </span>-<span class=\"_ _145\"> </span>\ue61d\ue61d<span class=\"_ _233\"> </span>-Braziliaanse real<span class=\"_ _290\"> </span>\ue61d\ue618<span class=\"_ _28f\"> </span>-<span class=\"_ _145\"> </span>\ue61d\ue617<span class=\"_ _28f\"> </span>-Canadese dollar<span class=\"_ _218\"> </span>(\ue61d\ue61a)<span class=\"_ _28f\"> </span>-<span class=\"_ _132\"> </span>(\ue61f\ue61f)<span class=\"_ _28f\"> </span>-Hong Kong dollar<span class=\"_ _235\"> </span>(\ue61c)<span class=\"_ _168\"> </span>-<span class=\"_ _139\"> </span>(\ue61c)<span class=\"_ _233\"> </span>-Poolse zloty<span class=\"_ _291\"> </span>(\ue618)<span class=\"_ _28f\"> </span>-<span class=\"_ _139\"> </span>(\ue616)<span class=\"_ _233\"> </span>-Koreaanse won<span class=\"_ _219\"> </span>(\ue616)<span class=\"_ _28f\"> </span>-<span class=\"_ _ec\"> </span>\ue61d<span class=\"_ _233\"> </span>-Zuid-Afrikaanse rand<span class=\"_ _2a\"> </span>(\ue61c)<span class=\"_ _168\"> </span>-<span class=\"_ _139\"> </span>(\ue61d)<span class=\"_ _233\"> </span>-Indiase roepie<span class=\"_ _205\"> </span>(\ue61d\ue61f)<span class=\"_ _28f\"> </span>-<span class=\"_ _139\"> </span>(\ue616)<span class=\"_ _233\"> </span>-Overige<span class=\"_ _292\"> </span>\ue61d\ue61c<span class=\"_ _28f\"> </span>-<span class=\"_ _145\"> </span>\ue61f\ue61d<span class=\"_ _28f\"> </span>-TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _293\"> </span><span class=\"ls1 ws1\">(\ue61d\ue61f\ue618)<span class=\"_ _28f\"> </span>-<span class=\"_ _151\"> </span>(\ue616\ue61f)<span class=\"_ _233\"> </span>-</span>NETTO FINANCI\u00cbLE SCHULD<span class=\"_ _294\"> </span>(\ue61d\ue61f\ue618)<span class=\"_ _3c\"> </span>(\ue616\ue61f)21.2.<span class=\"_ _2\"></span>1 Gevo<span class=\"_ _9\"></span>eligheidsanalyse renterisicoEen ver<span class=\"_ _2\"></span>andering van 100 basispunten ten op<span class=\"_ _0\"></span>zichte v<span class=\"_ _0\"></span>an de interestv<span class=\"_ _0\"></span>oeten geldend op 31 december<span class=\"_ _0\"></span> 2022 z<span class=\"_ _0\"></span>ou onderstaande stijging (of daling) teweeg hebben g<span class=\"_ _0\"></span>ebra<span class=\"_ _0\"></span>cht in de resultaten z<span class=\"_ _0\"></span>oals opgenomen in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>. In de<span class=\"_ _0\"></span>ze ge<span class=\"ws1\">-</span>voeligheidsanaly<span class=\"_ _0\"></span>se zijn alle andere risicov<span class=\"_ _2\"></span>ariabelen, zoals <span class=\"_ _0\"></span>wisselk<span class=\"_ _0\"></span>oersen, constant g<span class=\"_ _0\"></span>ehouden.De gevoelig<span class=\"_ _0\"></span>heidsanalyse wer<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> 2021 op de<span class=\"_ _0\"></span>zelfde b<span class=\"_ _0\"></span>asis uitgevoer<span class=\"_ _0\"></span>d.Winst- en verliesrekeningStijging met \ue61d\ue61e\ue61e basispunten<span class=\"_ _243\"> </span>Daling met \ue61d\ue61e\ue61e basispunten\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cNetto-impact<span class=\"_ _295\"> </span>\ue61a,\ue61a\ue61e<span class=\"_ _296\"> </span>(\ue61a,\ue61a\ue61e)\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fNetto-impact<span class=\"_ _295\"> </span>\ue61e,\ue619\ue61f<span class=\"_ _296\"> </span>(\ue61e,\ue619\ue61f)21.3 Risico\u2019<span class=\"_ _0\"></span>s verbonden aan de schommelingen in de prijzen van de grondsto\ue61eenHet grondsto\ue618enrisico v<span class=\"_ _0\"></span>oor de Gr<span class=\"_ _0\"></span>oep is geconcentreer<span class=\"_ _0\"></span>d rond de gronds<span class=\"_ _0\"></span>to\ue618en zilver<span class=\"_ _0\"></span> en aluminium. Het gronds<span class=\"_ _0\"></span>to\ue618enrisico voor<span class=\"_ _0\"></span> de Groep,<span class=\"_ _2\"></span> zijnde het risico dat de toekomstige kass<span class=\"_ _0\"></span>tromen en resultaten schomme<span class=\"_ _0\"></span>len als gevolg v<span class=\"_ _2\"></span>an veranderende materiaalprijz<span class=\"_ _0\"></span>en, hangt na<span class=\"_ _0\"></span>uw samen met andere f<span class=\"_ _0\"></span>actoren zo<span class=\"_ _0\"></span>als de concurrentiepositie v<span class=\"_ _0\"></span>an de Groep en re<span class=\"_ _0\"></span>laties met klanten en lever<span class=\"_ _0\"></span>anciers.Om het risico op mogelijk<span class=\"_ _0\"></span>e prijsstijgingen en prijsschomme<span class=\"_ _0\"></span>lingen v<span class=\"_ _2\"></span>an de grondsto\ue618en te beperken, p<span class=\"_ _0\"></span>astte de Groep in voorgaande j<span class=\"_ _0\"></span>aren een str<span class=\"_ _0\"></span>ategie toe w<span class=\"_ _0\"></span>aarbij de grondstof aluminium w<span class=\"_ _0\"></span>erd aang<span class=\"_ _0\"></span>ekocht aan contantk<span class=\"_ _2\"></span>oersen gecombineerd met een systeem <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>\u2018Rolling la<span class=\"_ _0\"></span>yered forw<span class=\"_ _2\"></span>ard buying\u2019<span class=\"_ _1\"></span>. Het bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an \u2018<span class=\"_ _2\"></span>forward buy<span class=\"_ _0\"></span>ing\u2019 w<span class=\"_ _0\"></span>erd bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an het vo<span class=\"ws1\">-</span>lume aan aluminium in contra<span class=\"_ _0\"></span>cten zonder aluminiumprijscl<span class=\"_ _0\"></span>ausules. In 2<span class=\"_ _0\"></span>022 bev<span class=\"_ _2\"></span>atten bijna alle contracten clausules <span class=\"_ _0\"></span>voor prijsaanpassing<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an aluminium op kw<span class=\"_ _2\"></span>artaalbasis. Hierdoor<span class=\"_ _2\"></span> wordt de noodzaak a<span class=\"_ _0\"></span>an \u2018<span class=\"_ _2\"></span>forward buy<span class=\"_ _0\"></span>ing\u2019 sterk<span class=\"_ _0\"></span> verminder<span class=\"_ _0\"></span>d. De gevolg<span class=\"_ _0\"></span>de methodiek uit het v<span class=\"_ _0\"></span>erleden wor<span class=\"_ _0\"></span>dt bijgevolg niet meer<span class=\"_ _2\"></span> toegepast.V<span class=\"_ _2\"></span>anaf 2022 w<span class=\"_ _0\"></span>orden er<span class=\"_ _0\"></span> geen \u2018<span class=\"_ _2\"></span>metal sw<span class=\"_ _0\"></span>ap<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>-over<span class=\"_ _0\"></span>eenkomsten meer<span class=\"_ _0\"></span> afgesloten met de b<span class=\"_ _0\"></span>anken. P<span class=\"_ _2\"></span>er 31 december<span class=\"_ _0\"></span> 2022 en 20<span class=\"_ _2\"></span>21 zijn er g<span class=\"_ _0\"></span>een uitstaande \u2018<span class=\"_ _2\"></span>metal swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _2\"></span>omsten. In de loop van 2<span class=\"_ _0\"></span>021 wer<span class=\"_ _2\"></span>den winsten ten belope v<span class=\"_ _0\"></span>an 7 miljoen euro rechtstree<span class=\"_ _0\"></span>ks opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> Een bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an 13 miljoen euro w<span class=\"_ _0\"></span>erd geherkl<span class=\"_ _0\"></span>asseerd uit de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten en geboek<span class=\"_ _0\"></span>t in mindering v<span class=\"_ _2\"></span>an de initi\u00eble boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de voorraa<span class=\"_ _0\"></span>d. W<span class=\"_ _2\"></span>instbelastingen ten belope v<span class=\"_ _0\"></span>an 1 miljoen euro wer<span class=\"_ _2\"></span>den geboekt in de niet-ger<span class=\"_ _0\"></span>ealiseerde r<span class=\"_ _0\"></span>esultaten.<span class=\"_ _0\"></span> Een reconciliatie in ta<span class=\"_ _0\"></span>belformaat v<span class=\"_ _2\"></span>an de evolutie van de af<span class=\"_ _0\"></span>dekkingsreserve w<span class=\"_ _0\"></span>ordt toegev<span class=\"_ _0\"></span>oegd in toelichtin<span class=\"_ _0\"></span>g 21.4 \u2018Samen<span class=\"ws1\">-</span>va<span class=\"_ _0\"></span>ttende tabel v<span class=\"_ _0\"></span>an de afdekkingsr<span class=\"_ _0\"></span>eserve\u2019<span class=\"_ _c3\"></span>.In de volgende ta<span class=\"_ _0\"></span>bel wor<span class=\"_ _0\"></span>den de e\ue618ecten weerg<span class=\"_ _0\"></span>egeven die de kass<span class=\"_ _0\"></span>troomafdekkin<span class=\"_ _0\"></span>gen ter inde<span class=\"_ _0\"></span>kking v<span class=\"_ _0\"></span>an het risico verbonden aan grondsto\ue618enprijs<span class=\"_ _0\"></span>schommelingen ge<span class=\"_ _0\"></span>had hebben op de \ue616nanci\u00eble s<span class=\"_ _0\"></span>taten:\ue61f\ue61e\ue61f\ue61f<span class=\"_ _24b\"> </span>Gedurende de periode - \ue61f\ue61e\ue61f\ue61fBoekwaardeActiva<span class=\"_ _190\"> </span>PassivaMILJOEN EUROSwap-overeenkomsten aangeduid als  -<span class=\"_ _29\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-kasstroomafdekkingen\ue61f\ue61e\ue61f\ue61d<span class=\"_ _24b\"> </span>Gedurende de periode - \ue61f\ue61e\ue61f\ue61dBoekwaardeActiva<span class=\"_ _f6\"> </span>PassivaMILJOEN EUROSwap-overeenkomsten aangeduid als  -<span class=\"_ _245\"> </span>-<span class=\"_ _cb\"> </span>Derivaten<span class=\"_ _44\"> </span>\ue619<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _b9\"> </span>(\ue61d\ue61a)<span class=\"_ _263\"> </span>-kasstroomafdekkingen21.3.<span class=\"_ _2\"></span>1 Risico\u2019s verbonden aan de schommelingen in de prijzen van de grondsto\ue61een: gevoeligheidsanalyseV<span class=\"_ _2\"></span>oor 20<span class=\"_ _0\"></span>22 is de Groep blootgeste<span class=\"_ _0\"></span>ld aan een prijsschommelingsrisico v<span class=\"_ _0\"></span>oor zilv<span class=\"_ _0\"></span>er v<span class=\"_ _0\"></span>oor een tonnag<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an om en bij de 82 ton (2021: 89 ton<span class=\"_ _0\"></span>). V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> iedere v<span class=\"_ _0\"></span>erandering v<span class=\"_ _2\"></span>an de US dollar/T<span class=\"_ _2\"></span>roy v<span class=\"_ _2\"></span>an de zilverprijs wordt de impa<span class=\"_ _0\"></span>ct op de geconsolideerde winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an de Groep ingescha<span class=\"_ _0\"></span>t op 2,6 miljoen US dollar<span class=\"_ _0\"></span> (2021: 2,8 miljoen US dollar<span class=\"_ _0\"></span>). Dez<span class=\"_ _0\"></span>e analyse wer<span class=\"_ _2\"></span>d uitgevoer<span class=\"_ _0\"></span>d op het actuele volume <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>aan de Groep is blootgesteld v<span class=\"_ _0\"></span>oor 20<span class=\"_ _0\"></span>22. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oormelde blootstelling v<span class=\"_ _0\"></span>an de Groep houdt geen rek<span class=\"_ _2\"></span>ening met het feit of een deel van de schommeling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de zilverprijs al dan niet gedee<span class=\"_ _0\"></span>ltelijk zal k<span class=\"_ _0\"></span>unnen doorge<span class=\"ws1\">-</span>rek<span class=\"_ _0\"></span>end worden a<span class=\"_ _0\"></span>an de klanten met contra<span class=\"_ _0\"></span>cten zonder zilv<span class=\"_ _0\"></span>erclausules.V<span class=\"_ _2\"></span>oor 20<span class=\"_ _0\"></span>22 is de Groep blootgeste<span class=\"_ _0\"></span>ld aan een prijsschommelingsrisico v<span class=\"_ _2\"></span>an aluminium voor een tonnag<span class=\"_ _0\"></span>e van om en bij de 77 kiloton (2021: 7<span class=\"_ _2\"></span>2 kiloton). V<span class=\"_ _2\"></span>oor ieder<span class=\"_ _0\"></span>e ver<span class=\"_ _0\"></span>andering v<span class=\"_ _0\"></span>an de Europese aluminiumprijs (LME<span class=\"_ _0\"></span>) met 100 USD/<span class=\"_ _2\"></span>ton, wor<span class=\"_ _2\"></span>dt de impact op de uitga<span class=\"_ _0\"></span>ven v<span class=\"_ _0\"></span>an de Groep ing<span class=\"_ _0\"></span>eschat op 3,4 miljoen euro op ja<span class=\"_ _0\"></span>arbasis (20<span class=\"_ _0\"></span>21: 3 miljoen euro).<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor ieder<span class=\"_ _0\"></span>e ver<span class=\"_ _0\"></span>an<span class=\"ws1\">-</span>dering v<span class=\"_ _0\"></span>an de Chinese aluminiumprijs (SHME &amp; CNAL) met 5<span class=\"_ _0\"></span>00 CNY<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>ton wordt de impact op de uitg<span class=\"_ _0\"></span>aven v<span class=\"_ _2\"></span>an de Groep ingeschat op 2,1 miljoen eur<span class=\"_ _0\"></span>o op jaarbasis (20<span class=\"_ _2\"></span>21: 1,8 miljoen euro). Beide analyses zijn uitg<span class=\"_ _0\"></span>evoerd op het g<span class=\"_ _0\"></span>ebudgetteer<span class=\"_ _0\"></span>de volume w<span class=\"_ _2\"></span>aaraan de Groep is blootges<span class=\"_ _0\"></span>teld voor<span class=\"_ _0\"></span> het jaar<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 omgerek<span class=\"_ _2\"></span>end aan een gebudgetteerde w<span class=\"_ _0\"></span>isselk<span class=\"_ _0\"></span>oers van de USD en de CNY na<span class=\"_ _0\"></span>ar de euro<span class=\"_ _2\"></span>. V<span class=\"_ _2\"></span>oormelde blootstelling v<span class=\"_ _2\"></span>an de Groep houdt geen rekenin<span class=\"_ _0\"></span>g met het feit of een deel v<span class=\"_ _0\"></span>an de schom<span class=\"ws1\">-</span>melingen v<span class=\"_ _2\"></span>an de aluminiumprijs al dan niet zal kunnen doorger<span class=\"_ _0\"></span>ekend w<span class=\"_ _0\"></span>orden aan de klant en houdt ook<span class=\"_ _0\"></span> geen re<span class=\"_ _0\"></span>kening met kasstroomaf<span class=\"_ _0\"></span>dekkingen die zijn afg<span class=\"_ _0\"></span>esloten. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>egen jaareinde 2<span class=\"_ _0\"></span>021 heeft het business segment O\ue618set Solutions het me<span class=\"ws1\">-</span>rendeel v<span class=\"_ _2\"></span>an haar contr<span class=\"_ _0\"></span>acten voor<span class=\"_ _0\"></span> drukplaten aang<span class=\"_ _0\"></span>epast met cla<span class=\"_ _0\"></span>usules voor<span class=\"_ _0\"></span> prijsaanpassing<span class=\"_ _0\"></span>en op k<span class=\"_ _0\"></span>wartaalb<span class=\"_ _0\"></span>asis, zod<span class=\"_ _0\"></span>at de blootstelling aan schommelin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de prijs v<span class=\"_ _0\"></span>an aluminium drastisch <span class=\"_ _0\"></span>verlaag<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>d. 21.4 Samenvattende tabel van de afdekkingsreserve: kasstroomafdekkingen ter indekking van het valutarisico en ter indek<span class=\"ws1\">-</span>king van de schommelingen van de prijzen van grondsto\ue61eenDe volgende ta<span class=\"_ _0\"></span>bel geeft een samen<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>tting v<span class=\"_ _0\"></span>an het geboek<span class=\"_ _0\"></span>te e\ue618ect in de afdekkingsr<span class=\"_ _0\"></span>eserve per ty<span class=\"_ _0\"></span>pe van risico:Kasstroomafdekkingen met betrekking tot Risico'<span class=\"_ _0\"></span>s verbonden aan schommelingen TOT<span class=\"_ _0\"></span>AALV<span class=\"_ _0\"></span>alutarisicoin de prijzen van grondsto\ue615enNiet-gerealiseerde resultaten per \ue61c januari \ue61f\ue61e\ue61f\ue61c<span class=\"_ _298\"> </span>\ue61f<span class=\"_ _ac\"> </span>\ue619<span class=\"_ _23f\"> </span>\ue616E\ue615ectief deel van veranderingen in de re\u00eble waarde van kasstroomafdekkingen geboekt in de  (\ue61a)<span class=\"_ _ac\"> </span>\ue619<span class=\"_ _23f\"> </span>\ue616niet-gerealiseerde resultatenNetto verandering in de re\u00eble waarde van kasstroomafdekkingen die is overgeboekt naar opbrengsten<span class=\"_ _164\"> </span>(\ue61d)<span class=\"_ _12e\"> </span>-<span class=\"_ _8a\"> </span>(\ue61d)V<span class=\"_ _2\"></span>erandering in de re\u00eble waarde die is overgeboekt naar de initi\u00eble boekwaarde van de voorraad<span class=\"_ _8e\"> </span>-<span class=\"_ _e9\"> </span>(\ue61d\ue61a)<span class=\"_ _4f\"> </span>(\ue61d\ue61a)Winstbelastingen<span class=\"_ _299\"> </span>\ue61d<span class=\"_ _ac\"> </span>\ue61d<span class=\"_ _23f\"> </span>\ue61fNiet-gerealiseerde resultaten per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _161\"> </span>(\ue61f)<span class=\"_ _12e\"> </span>-<span class=\"_ _1c3\"> </span>(\ue61f)Niet-gerealiseerde resultaten per \ue61c januari \ue61f\ue61e\ue61f\ue61f<span class=\"_ _29a\"> </span>(\ue61f)<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>(\ue61f)E\ue615ectief deel van veranderingen in de re\u00eble waarde van kasstroomafdekkingen geboekt in de  (\ue618)<span class=\"_ _8c\"> </span>-<span class=\"_ _8a\"> </span>(\ue618)niet-gerealiseerde resultatenNetto verandering in de re\u00eble waarde van kasstroomafdekkingen die is overgeboekt naar opbrengsten<span class=\"_ _171\"> </span>\ue618<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue618V<span class=\"_ _2\"></span>erandering in de re\u00eble waarde die is overgeboekt naar de initi\u00eble boekwaarde van de voorraad<span class=\"_ _8e\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-Winstbelastingen<span class=\"_ _12f\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-Niet-gerealiseerde resultaten per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _161\"> </span>(\ue61f)<span class=\"_ _12e\"> </span>-<span class=\"_ _1c3\"> </span>(\ue61f)In de afdekkingsr<span class=\"_ _0\"></span>eserve zitten geen posities verv<span class=\"_ _0\"></span>at met betrekkin<span class=\"_ _0\"></span>g tot afdekkingsre<span class=\"_ _0\"></span>laties w<span class=\"_ _0\"></span>aarvoor<span class=\"_ _0\"></span> kasstroomaf<span class=\"_ _0\"></span>dekkingen niet meer w<span class=\"_ _0\"></span>ordt toegep<span class=\"_ _0\"></span>ast.\ue619\ue619.<span class=\"_ _0\"></span> KREDIETRISICOHet kredietrisico is het risico dat de teg<span class=\"_ _0\"></span>enpartij bij een \ue616nancieel instr<span class=\"_ _0\"></span>ument haar<span class=\"_ _0\"></span> verplichtingen niet kan n<span class=\"_ _0\"></span>akomen w<span class=\"_ _2\"></span>aardoor de Groep een \ue616nancieel v<span class=\"_ _0\"></span>erlies te verwerk<span class=\"_ _0\"></span>en krijgt. De Groep be<span class=\"_ _0\"></span>heert haar kr<span class=\"_ _0\"></span>edietrisico enerzijds door<span class=\"_ _0\"></span> het opleggen v<span class=\"_ _0\"></span>an voor<span class=\"_ _2\"></span>-<span class=\"_ _9\"></span><span class=\"ls1 ws1\"> </span>af afgesprok<span class=\"_ _0\"></span>en kredietlimieten per<span class=\"_ _0\"></span> tegenpartij en ander<span class=\"_ _0\"></span>zijds door middel v<span class=\"_ _2\"></span>an diversi\ue616catie in contracter<span class=\"_ _0\"></span>ende partijen.Het kredietrisico v<span class=\"_ _2\"></span>an de Groep komt voorname<span class=\"_ _0\"></span>lijk voort uit hande<span class=\"_ _0\"></span>lsvor<span class=\"_ _0\"></span>deringen,<span class=\"_ _0\"></span> inves<span class=\"_ _0\"></span>teringen en termijnw<span class=\"_ _0\"></span>isselverrichtin<span class=\"_ _0\"></span>gen.De blootstelling aan het kr<span class=\"_ _0\"></span>edietrisico uit handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>dt continu opgevolg<span class=\"_ _0\"></span>d door het <span class=\"_ _0\"></span>\u2018Credit C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _c3\"></span>. V<span class=\"_ _2\"></span>oor elke klant <span class=\"_ _0\"></span>worden er<span class=\"_ _2\"></span>, g<span class=\"_ _0\"></span>ebaseerd op zijn/h<span class=\"_ _0\"></span>aar kr<span class=\"_ _0\"></span>edietw<span class=\"_ _0\"></span>aardigheid en speci\ue616e<span class=\"_ _0\"></span>ke kar<span class=\"_ _0\"></span>akteristiek<span class=\"_ _2\"></span>en, kredietlimieten bepaald die op periodieke b<span class=\"_ _0\"></span>asis herzien wor<span class=\"_ _0\"></span>den door het <span class=\"_ _0\"></span>\u2018Credit C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _c3\"></span>. V<span class=\"_ _2\"></span>oor de op<span class=\"_ _0\"></span>volging v<span class=\"_ _2\"></span>an het kredietrisico worden klanten gegroepeer<span class=\"_ _0\"></span>d in risicocategorie\u00ebn,<span class=\"_ _0\"></span> op basis v<span class=\"_ _0\"></span>an welbep<span class=\"_ _0\"></span>aalde \ue616nanci\u00eble kar<span class=\"_ _0\"></span>akteristie<span class=\"_ _0\"></span>ken. Het be<span class=\"_ _0\"></span>leid van de Gr<span class=\"_ _0\"></span>oep voor<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at betreft het beheersen v<span class=\"_ _2\"></span>an het kredietrisico bepaalt tevens om een dee<span class=\"_ _0\"></span>l van de kl<span class=\"_ _0\"></span>antenportefeuille te verz<span class=\"_ _0\"></span>ekeren <span class=\"_ _0\"></span>via kre<span class=\"_ _0\"></span>diet<span class=\"ws1\">-</span>verze<span class=\"_ _0\"></span>kering om het risico op w<span class=\"_ _2\"></span>anbetaling te beperken.Goederen w<span class=\"_ _0\"></span>orden verk<span class=\"_ _2\"></span>ocht met behoud van eigendomstite<span class=\"_ _0\"></span>l tot moment van betalin<span class=\"_ _0\"></span>g,<span class=\"_ _0\"></span> zodat de Groep in g<span class=\"_ _0\"></span>eval <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>wan<span class=\"ws1\">-</span>betaling een rechtmatig<span class=\"_ _0\"></span>e eis kan stellen op de verk<span class=\"_ _2\"></span>ochte goederen. De Groep eis<span class=\"_ _0\"></span>t onder normale omstandig<span class=\"_ _0\"></span>heden geen wa<span class=\"_ _0\"></span>arborgen met betrekkin<span class=\"_ _0\"></span>g tot handels- en diverse v<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en.T<span class=\"_ _2\"></span>ransacties v<span class=\"_ _0\"></span>oor het afsluiten v<span class=\"_ _2\"></span>an afgeleide \ue616nanci\u00eble instrumenten en deposito<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met \ue616nanci\u00eble inste<span class=\"_ _0\"></span>llingen dienen steeds binnen voor<span class=\"_ _2\"></span>af bepaalde limieten te blijven. Dez<span class=\"_ _0\"></span>e limieten wor<span class=\"_ _0\"></span>den bepaald per<span class=\"_ _0\"></span> \ue616nanci\u00eble instelling op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de Standard &amp; P<span class=\"_ _2\"></span>oor\u2019<span class=\"_ _2\"></span>s-rating v<span class=\"_ _2\"></span>an de \ue616nanci\u00eble instelling.<span class=\"_ _2\"></span> Om de concentratie van risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s v<span class=\"_ _0\"></span>erbonden aan een tegenpartij te be<span class=\"ws1\">-</span>perken,<span class=\"_ _0\"></span> worden af<span class=\"_ _0\"></span>geleide \ue616nanci\u00eble ins<span class=\"_ _0\"></span>trumenten afgesloten met diverse \ue616n<span class=\"_ _0\"></span>anci\u00eble instellingen.<span class=\"_ _2\"></span> Investeringen zijn enk<span class=\"_ _0\"></span>el toegelaten in a<span class=\"_ _0\"></span>ctiva die v<span class=\"_ _0\"></span>rij verhandelb<span class=\"_ _0\"></span>aar zijn.22.<span class=\"_ _2\"></span>1 Blo<span class=\"_ _9\"></span>otstelling aan kredietrisicoAangezien de Gr<span class=\"_ _0\"></span>oep over<span class=\"_ _2\"></span> een brede klantenportefeuille beschikt,<span class=\"_ _0\"></span> zijn er geen signi\ue616cante concentr<span class=\"_ _2\"></span>aties van kre<span class=\"_ _0\"></span>dietrisi<span class=\"ws1\">-</span>co op de balansdatum.<span class=\"_ _2\"></span> Het maximale kredietrisico wor<span class=\"_ _0\"></span>dt gehouden binnen voor<span class=\"_ _2\"></span>af opgestelde grenzen.<span class=\"_ _0\"></span> De respectieve boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>den van de \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a opgenomen in de balans geven het m<span class=\"_ _0\"></span>aximale kredietrisico w<span class=\"_ _0\"></span>eer w<span class=\"_ _2\"></span>aaraan de Groep is blootgesteld.<span class=\"_ _0\"></span> Het maximale kredietrisico <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>araan de Gr<span class=\"_ _0\"></span>oep blootgesteld is op de r<span class=\"_ _0\"></span>apporteringd<span class=\"_ _0\"></span>atum, per<span class=\"_ _0\"></span> categorie v<span class=\"_ _2\"></span>an \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a, is als volgt:MILJOEN EURO\ue610<span class=\"_ _271\"> </span>T<span class=\"_ _2\"></span>oelichting<span class=\"_ _29b\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _22\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Financi\u00eble activa gewaardeerd aan re\u00eble waarde met waardeveranderingen in de niet-gerealiseerde resultatenAandelen<span class=\"_ _1fe\"> </span>\ue61a\ue61e.\ue61f<span class=\"_ _23b\"> </span>\ue619<span class=\"_ _9e\"> </span>\ue616Financi\u00eble activa aan re\u00eble waarde met waardeveranderingen in de winst- en verliesrekeningDerivaten die geen deel uitmaken van een afdekkingsrelatie - activa<span class=\"_ _3e\"> </span>\ue61f\ue618<span class=\"_ _231\"> </span>\ue61d<span class=\"_ _2f\"> </span>\ue61aFinanci\u00eble activa aan geamortiseerde kostprijs en contractuale activa verb<span class=\"_ _9\"></span>onden aan contracten met klantenHandelsvorderingen<span class=\"_ _271\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _287\"> </span>\ue61a\ue61d\ue61b<span class=\"_ _29c\"> </span>\ue61a\ue61e\ue61eContractuele activa verbonden aan contracten met klanten<span class=\"_ _218\"> </span>\ue61c.\ue61a<span class=\"_ _238\"> </span>\ue619\ue617<span class=\"_ _29d\"> </span>\ue61b\ue616V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _16b\"> </span>\ue61a\ue61d<span class=\"_ _38\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _29c\"> </span>\ue61d\ue61e\ue61aOverige vorderingen<span class=\"_ _11c\"> </span>\ue61a\ue61a<span class=\"_ _231\"> </span>\ue616<span class=\"_ _2f\"> </span>\ue617Overige investeringen en leningen aan geamortiseerde kostprijs<span class=\"_ _29e\"> </span>\ue61a\ue61e,\ue61f<span class=\"_ _23b\"> </span>\ue616<span class=\"_ _9e\"> </span>\ue61dGeldmiddelen en kasequivalenten<span class=\"_ _29f\"> </span>\ue61a\ue616<span class=\"_ _38\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _29c\"> </span>\ue61d\ue61a\ue61cTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2a0\"> </span><span class=\"ls1 ws1\">\ue617\ue61e\ue617<span class=\"_ _29c\"> </span>\ue615\ue618\ue61e</span>Het kredietrisico met betre<span class=\"_ _0\"></span>kking tot handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en, contr<span class=\"_ _0\"></span>actuele activ<span class=\"_ _2\"></span>a verbonden aan contracten met klanten en leasevor<span class=\"_ _2\"></span>deringen per geogr<span class=\"_ _0\"></span>a\ue616sche regio (fa<span class=\"_ _0\"></span>cturerende entiteit) <span class=\"_ _0\"></span>was als <span class=\"_ _0\"></span>volgt op 31 december 2<span class=\"_ _0\"></span>022 en op 31 december<span class=\"_ _0\"></span> 2021:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _27\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Contractuele Contractuele  V<span class=\"_ _2\"></span>orderingen uit V<span class=\"_ _0\"></span>orderingen uit Handels- activa verbonden Handels- activa verbonden\ue612 leaseovereen- leaseovereen- vorderingenaan contracten vorderingenaan contracten  komstenkomstenMILJOEN EUROmet klantenmet klantenEuropa<span class=\"_ _d6\"> </span>\ue61d\ue61a\ue618<span class=\"_ _250\"> </span>\ue61f\ue618<span class=\"_ _250\"> </span>\ue619\ue61a<span class=\"_ _14b\"> </span>\ue61d\ue61f\ue617<span class=\"_ _be\"> </span>\ue61a\ue616<span class=\"_ _be\"> </span>\ue617\ue619NAFT<span class=\"_ _2\"></span>A<span class=\"_ _2a1\"> </span>\ue616\ue619<span class=\"_ _250\"> </span>\ue616\ue616<span class=\"_ _be\"> </span>\ue61f\ue617<span class=\"_ _be\"> </span>\ue616\ue619<span class=\"_ _be\"> </span>\ue616\ue61b<span class=\"_ _250\"> </span>\ue61a\ue619Latijns-Amerika<span class=\"_ _2a2\"> </span>\ue61f\ue619<span class=\"_ _171\"> </span>\ue617<span class=\"_ _89\"> </span>-<span class=\"_ _250\"> </span>\ue61a\ue61d<span class=\"_ _171\"> </span>\ue619<span class=\"_ _89\"> </span>-Azi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _18e\"> </span>\ue61d\ue61d\ue61e<span class=\"_ _245\"> </span>\ue61f<span class=\"_ _89\"> </span>-<span class=\"_ _250\"> </span>\ue61b\ue617<span class=\"_ _171\"> </span>\ue618<span class=\"_ _89\"> </span>-TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1ea\"> </span><span class=\"ls1 ws1\">\ue61d\ue61c\ue617<span class=\"_ _250\"> </span>\ue616\ue615<span class=\"_ _14b\"> </span>\ue61c\ue61e\ue61e<span class=\"_ _14b\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _250\"> </span>\ue617\ue619<span class=\"_ _14b\"> </span>\ue61c\ue61e\ue61d</span>22.2 V<span class=\"_ _2\"></span>erwachte <span class=\"_ _9\"></span>waardeverminderingsverliezenV<span class=\"_ _2\"></span>oor de beoorde<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen op handels<span class=\"_ _0\"></span>vorderin<span class=\"_ _0\"></span>gen, le<span class=\"_ _0\"></span>asevorderin<span class=\"_ _0\"></span>gen en contr<span class=\"_ _0\"></span>actuele activ<span class=\"_ _0\"></span>a verbonden aan contr<span class=\"_ _0\"></span>acten met klanten past de Gr<span class=\"_ _0\"></span>oep de ver<span class=\"_ _0\"></span>eenvoudig<span class=\"_ _0\"></span>de methode toe w<span class=\"_ _0\"></span>at inhoudt dat v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erliezen voor<span class=\"_ _0\"></span> deze categ<span class=\"_ _0\"></span>orie\u00ebn v<span class=\"_ _0\"></span>an activa s<span class=\"_ _0\"></span>teeds berek<span class=\"_ _0\"></span>end worden ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an de verwa<span class=\"_ _0\"></span>chte verliez<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de gehele looptijd van de a<span class=\"_ _0\"></span>ctiva.W<span class=\"_ _2\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen wor<span class=\"_ _0\"></span>den berek<span class=\"_ _0\"></span>end als de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kastekorten,<span class=\"_ _0\"></span> zijnde het verschil tussen de verwa<span class=\"_ _0\"></span>chte kasstromen en de e\ue618ectief ontv<span class=\"_ _2\"></span>angen kasstromen.De gebruik<span class=\"_ _0\"></span>te input en veronders<span class=\"_ _0\"></span>tellingen in dit v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erliesmodel zijn de volg<span class=\"_ _0\"></span>ende: ernstige \ue616nanci\u00eble moeilijkhe<span class=\"ws1\">-</span>den w<span class=\"_ _0\"></span>aarin een tegenpartij zich z<span class=\"_ _0\"></span>ou bevinden, a<span class=\"_ _0\"></span>chterstallen v<span class=\"_ _0\"></span>an meer dan 90 dag<span class=\"_ _0\"></span>en na verv<span class=\"_ _0\"></span>aldatum v<span class=\"_ _2\"></span>an de factuur<span class=\"_ _2\"></span>, een mogelijks f<span class=\"_ _0\"></span>aillissement v<span class=\"_ _0\"></span>an de tegenpartij,<span class=\"_ _0\"></span> \u2026De evalu<span class=\"_ _0\"></span>atie voor<span class=\"_ _0\"></span> het boeken <span class=\"_ _0\"></span>van een mog<span class=\"_ _0\"></span>elijks bijzonder<span class=\"_ _2\"></span> waardev<span class=\"_ _0\"></span>erminderingsv<span class=\"_ _0\"></span>erlies houdt rek<span class=\"_ _0\"></span>ening met toekomstg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>richte elementen en wor<span class=\"_ _0\"></span>dt er niet g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>cht totdat er zich een <span class=\"_ _0\"></span>verliessituatie v<span class=\"_ _0\"></span>oordoet.<span class=\"_ _0\"></span> Alle debiteuren <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>egroepeerd in risicocategorie\u00ebn ge<span class=\"_ _0\"></span>baseerd op k<span class=\"_ _2\"></span>wantitatieve en k<span class=\"_ _2\"></span>walitatieve k<span class=\"_ _0\"></span>enmerken.<span class=\"_ _0\"></span> Deze indeling in risicoca<span class=\"_ _0\"></span>tegorie\u00ebn wor<span class=\"_ _0\"></span>dt ieder<span class=\"_ _0\"></span> jaar<span class=\"_ _0\"></span> beoordeeld,<span class=\"_ _0\"></span> rek<span class=\"_ _0\"></span>ening houdend met relev<span class=\"_ _2\"></span>ante toekomstgerichte informatie z<span class=\"_ _0\"></span>oals informatie <span class=\"_ _0\"></span>van e<span class=\"_ _0\"></span>xterne kredietbeoor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>delingsbure<span class=\"_ _0\"></span>aus, ouder<span class=\"_ _0\"></span>domsanalyse v<span class=\"_ _2\"></span>an de business, landenrisico en de individuele beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an de kredietman<span class=\"_ _0\"></span>ager<span class=\"_ _2\"></span>. De Groep tr<span class=\"_ _0\"></span>acht het kredietrisico te beperk<span class=\"_ _0\"></span>en door g<span class=\"_ _0\"></span>ebruik te mak<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an kredietv<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>ering en andere krediet<span class=\"_ _0\"></span>verzachtende hulpmiddelen zoals <span class=\"_ _0\"></span>wissels,<span class=\"_ _0\"></span> bankgar<span class=\"_ _2\"></span>anties, hypotheek.<span class=\"_ _0\"></span> De methodologie,<span class=\"_ _0\"></span> gehanteer<span class=\"_ _2\"></span>d door de Groep voor<span class=\"_ _0\"></span> de ev<span class=\"_ _0\"></span>aluatie v<span class=\"_ _0\"></span>an bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en, is dus ge<span class=\"_ _0\"></span>baseerd op indiv<span class=\"_ _0\"></span>idueel nazicht v<span class=\"_ _0\"></span>an de grootste uitsta<span class=\"_ _0\"></span>ande vor<span class=\"_ _0\"></span>deringen rek<span class=\"_ _0\"></span>ening houdend met toekomstg<span class=\"_ _0\"></span>erichte informatie<span class=\"_ _2\"></span>.De ouderdomsanalyse <span class=\"_ _0\"></span>van hande<span class=\"_ _0\"></span>lsvor<span class=\"_ _0\"></span>deringen en in<span class=\"_ _0\"></span>vorderb<span class=\"_ _0\"></span>are minimale le<span class=\"_ _0\"></span>asebetalingen op de r<span class=\"_ _2\"></span>apporteringdatum is de volgende:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _177\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Bruto- W<span class=\"_ _2\"></span>aardevermin-Bruto- W<span class=\"_ _2\"></span>aardevermin-NettoNettoMILJOEN EUROwaardederingsverliezenwaardederingsverliezenHandelsvorderingenNiet vervallen<span class=\"_ _2a3\"> </span>\ue61f\ue61c\ue61c<span class=\"_ _e5\"> </span>(\ue61a)<span class=\"_ _237\"> </span>\ue61f\ue61c\ue616<span class=\"_ _24d\"> </span>\ue61f\ue617\ue616<span class=\"_ _e5\"> </span>(\ue61a)<span class=\"_ _29c\"> </span>\ue61f\ue617\ue61dT<span class=\"_ _2\"></span>ussen \ue61e en \ue61a\ue61e dagen na vervaldatum<span class=\"_ _2a4\"> </span>\ue61b<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61b<span class=\"_ _23d\"> </span>\ue61d\ue618<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _61\"> </span>\ue61d\ue618T<span class=\"_ _2\"></span>ussen \ue61a\ue61d en \ue61b\ue61e dagen na vervaldatum<span class=\"_ _e8\"> </span>\ue61d\ue61b<span class=\"_ _246\"> </span>-<span class=\"_ _61\"> </span>\ue61d\ue61b<span class=\"_ _23d\"> </span>\ue61d\ue618<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _61\"> </span>\ue61d\ue618T<span class=\"_ _2\"></span>ussen \ue61b\ue61d en \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _e8\"> </span>\ue616<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61a<span class=\"_ _253\"> </span>\ue616<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _2f\"> </span>\ue61aT<span class=\"_ _2\"></span>ussen \ue61d\ue61c\ue61d en \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _1e0\"> </span>\ue617<span class=\"_ _231\"> </span>(\ue617)<span class=\"_ _47\"> </span>-<span class=\"_ _253\"> </span>\ue61b<span class=\"_ _231\"> </span>(\ue619)<span class=\"_ _2f\"> </span>\ue61fMeer dan \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _90\"> </span>\ue61a\ue61b<span class=\"_ _bd\"> </span>(\ue61a\ue616)<span class=\"_ _9e\"> </span>\ue618<span class=\"_ _23d\"> </span>\ue61a\ue617<span class=\"_ _3a\"> </span>(\ue61a\ue61d)<span class=\"_ _2f\"> </span>\ue618TOT<span class=\"_ _2\"></span>AAL HANDELSVORDERINGEN<span class=\"_ _1dd\"> </span>\ue61d\ue615\ue618<span class=\"_ _2a5\"> </span>(\ue619\ue618)<span class=\"_ _29c\"> </span>\ue61d\ue61c\ue617<span class=\"_ _e7\"> </span>\ue61d\ue619\ue61d<span class=\"_ _2a5\"> </span>(\ue619\ue619)<span class=\"_ _29c\"> </span>\ue61d\ue61e\ue61eV<span class=\"_ _0\"></span>orderingen uit leaseovereenkomstenNiet vervallen<span class=\"_ _2a6\"> </span>\ue61b\ue61b<span class=\"_ _246\"> </span>-<span class=\"_ _61\"> </span>\ue61b\ue61b<span class=\"_ _e7\"> </span>\ue61d\ue61e\ue61d<span class=\"_ _246\"> </span>-<span class=\"_ _29c\"> </span>\ue61d\ue61e\ue61dT<span class=\"_ _2\"></span>ussen \ue61e en \ue61a\ue61e dagen na vervaldatum<span class=\"_ _2a4\"> </span>\ue61d<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61d<span class=\"_ _253\"> </span>\ue61f<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61fT<span class=\"_ _2\"></span>ussen \ue61a\ue61d en \ue61b\ue61e dagen na vervaldatum<span class=\"_ _1c0\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _12b\"> </span>\ue61d<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61dT<span class=\"_ _2\"></span>ussen \ue61b\ue61d en \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _2a7\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _f3\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _2a8\"> </span>-T<span class=\"_ _2\"></span>ussen \ue61d\ue61c\ue61d en \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _f2\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _f3\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _2a8\"> </span>-Meer dan \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _d9\"> </span>\ue61d<span class=\"_ _231\"> </span>(\ue61f)<span class=\"_ _47\"> </span>-<span class=\"_ _253\"> </span>\ue61d<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _47\"> </span>-TOT<span class=\"_ _2\"></span>AAL INVORDERBARE  \ue61c\ue61e\ue61f<span class=\"_ _f3\"> </span>(\ue61f)<span class=\"_ _29c\"> </span>\ue61c\ue61e\ue61e<span class=\"_ _e7\"> </span>\ue61c\ue61e\ue618<span class=\"_ _f3\"> </span>(\ue61c)<span class=\"_ _29c\"> </span>\ue61c\ue61e\ue61dMINIMALE LEASEBET<span class=\"_ _2\"></span>ALINGENV<span class=\"_ _2\"></span>ervallen bedr<span class=\"_ _0\"></span>agen meer d<span class=\"_ _0\"></span>an 360 dagen na v<span class=\"_ _0\"></span>ervaldag hebben betr<span class=\"_ _0\"></span>ekking op Belgi\u00eb en v<span class=\"_ _0\"></span>inden hun oorsprong in commer<span class=\"ws1\">-</span>ci\u00eble betwistin<span class=\"_ _0\"></span>gen. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ervallen bedrag<span class=\"_ _0\"></span>en zijn voor<span class=\"_ _0\"></span> het over<span class=\"_ _0\"></span>grote deel afgeschr<span class=\"_ _0\"></span>even.<span class=\"_ _0\"></span> Achterstallen wor<span class=\"_ _2\"></span>den per regio v<span class=\"_ _0\"></span>an zeer<span class=\"_ _0\"></span> nabij opgev<span class=\"_ _0\"></span>olgd door<span class=\"_ _0\"></span> de kredietcomit\u00e9s binnen de Groep<span class=\"_ _2\"></span>. De volgende ta<span class=\"_ _0\"></span>bel geeft informa<span class=\"_ _0\"></span>tie met betrekking tot het kr<span class=\"_ _0\"></span>edietrisico v<span class=\"_ _0\"></span>an handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en op 31 december 20<span class=\"_ _0\"></span>22:Gewogen gemiddeld   MILJOEN EURO Brutowaarde<span class=\"_ _44\"> </span>W<span class=\"_ _2\"></span>aardeverminderingsverliesafwaarderingspercentageNiet vervallen<span class=\"_ _21a\"> </span>\ue61d,\ue61d\ue617%<span class=\"_ _244\"> </span>\ue61f\ue617\ue616<span class=\"_ _2a2\"> </span>(\ue61a)T<span class=\"_ _2\"></span>ussen \ue61e en \ue61a\ue61e dagen na vervaldatum<span class=\"_ _2a1\"> </span>\ue618,\ue618\ue61e%<span class=\"_ _2a9\"> </span>\ue61d\ue618<span class=\"_ _2aa\"> </span>(\ue61d)T<span class=\"_ _2\"></span>ussen \ue61a\ue61d en \ue61b\ue61e dagen na vervaldatum<span class=\"_ _1f6\"> </span>\ue616,\ue618\ue61c%<span class=\"_ _2a9\"> </span>\ue61d\ue618<span class=\"_ _2aa\"> </span>(\ue61d)T<span class=\"_ _2\"></span>ussen \ue61b\ue61d en \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _19c\"> </span>\ue61f\ue61e,\ue61f\ue61d%<span class=\"_ _42\"> </span>\ue616<span class=\"_ _2a2\"> </span>(\ue61d)Meer dan \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _2a1\"> </span>\ue61c\ue618,\ue61f\ue617%<span class=\"_ _2ab\"> </span>\ue616\ue618<span class=\"_ _9f\"> </span>(\ue61a\ue61c)De beweging in de w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliezen met betr<span class=\"_ _0\"></span>ekking tot handels<span class=\"_ _0\"></span>vor<span class=\"_ _0\"></span>deringen, <span class=\"_ _0\"></span>vordering<span class=\"_ _0\"></span>en uit leaseo<span class=\"_ _0\"></span>vereen<span class=\"ls1 ws1\">-</span>komsten en contr<span class=\"_ _2\"></span>actuele activa v<span class=\"_ _0\"></span>erbonden aan contracten <span class=\"_ _0\"></span>wordt g<span class=\"_ _0\"></span>etoond in de volgende ta<span class=\"_ _0\"></span>bel. Het bedr<span class=\"_ _2\"></span>ag van het w<span class=\"_ _0\"></span>aarde<span class=\"ls1 ws1\">-</span>verminderings<span class=\"_ _0\"></span>verlies wor<span class=\"_ _0\"></span>dt steeds bepa<span class=\"_ _0\"></span>ald rekenin<span class=\"_ _0\"></span>g houdend met verwa<span class=\"_ _0\"></span>chte verliez<span class=\"_ _0\"></span>en over<span class=\"_ _2\"></span> de gehele looptijd van de a<span class=\"_ _0\"></span>ctiva. \ue61f\ue61e\ue61f\ue61d<span class=\"_ _251\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>W<span class=\"_ _2\"></span>aardeverminderings- W<span class=\"_ _2\"></span>aardeverminderings- W<span class=\"_ _2\"></span>aardeverminderings- W<span class=\"_ _2\"></span>aardeverminderings- verliezen op  verliezen op  verliezen op  verliezen op  handelsvorderingen en contractuele activa  handelsvorderingen en contractuele activa vorderingen uit lease-verbonden aan  vorderingen uit lease-verbonden aan  MILJOEN EUROovereenkomstencontracten met klantenovereenkomstencontracten met klantenBoekwaarde per \ue61c januari<span class=\"_ _2ac\"> </span>\ue619\ue618<span class=\"_ _3f\"> </span>\ue61c<span class=\"_ _f7\"> </span>\ue619\ue616<span class=\"_ _1b5\"> </span>-T<span class=\"_ _1\"></span>oevoegingen/terugnemingen geboekt in de  \ue61f<span class=\"_ _1e1\"> </span>-<span class=\"_ _3f\"> </span>\ue61d<span class=\"_ _2ad\"> </span>-winst- en verliesrekeningAf<span class=\"_ _9\"></span>boeking van de voorziening voor  -<span class=\"_ _1e1\"> </span>-<span class=\"_ _26d\"> </span>(\ue61a)<span class=\"_ _1b5\"> </span>- (\ue61d)waardeverminderingsverliezenAfstotingen<span class=\"_ _235\"> </span>-<span class=\"_ _239\"> </span>-<span class=\"_ _1e1\"> </span>-<span class=\"_ _1b5\"> </span>-V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2a3\"> </span>-<span class=\"_ _198\"> </span>-<span class=\"_ _239\"> </span>-<span class=\"_ _1de\"> </span>-Boekwaarde per \ue61d\ue61c december<span class=\"_ _26c\"> </span>\ue619\ue616<span class=\"_ _239\"> </span>-<span class=\"_ _f7\"> </span>\ue619\ue618<span class=\"_ _198\"> </span>\ue61c(1) A\ue609oeking<span class=\"_ _0\"></span>en waarvoor<span class=\"_ _2\"></span> reeds een afwaardering w<span class=\"_ _2\"></span>as geboekt.De boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van een \ue616nancieel actief w<span class=\"_ _0\"></span>ordt afge<span class=\"_ _0\"></span>boekt w<span class=\"_ _2\"></span>anneer de Groep inschat da<span class=\"_ _0\"></span>t op basis v<span class=\"_ _0\"></span>an redelijk<span class=\"_ _2\"></span>e verwachtin<span class=\"ws1\">-</span>gen het openstaand bedr<span class=\"_ _2\"></span>ag niet zal kunnen ge\u00efnd wor<span class=\"_ _0\"></span>den, in zijn g<span class=\"_ _0\"></span>eheel of een gedeelte erv<span class=\"_ _0\"></span>an. De Gr<span class=\"_ _0\"></span>oep maakt een indiv<span class=\"_ _0\"></span>i<span class=\"ws1\">-</span>duele inschatting per<span class=\"_ _2\"></span> type van \ue616nancieel a<span class=\"_ _0\"></span>ctief of er een rede<span class=\"_ _0\"></span>lijke kans is op inning v<span class=\"_ _2\"></span>an de vordering<span class=\"_ _0\"></span>. Financi\u00eble a<span class=\"_ _0\"></span>ctiva die afgeboek<span class=\"_ _2\"></span>t zijn, maken nog steeds deel uit <span class=\"_ _0\"></span>van de acties die ondernomen <span class=\"_ _0\"></span>worden ter<span class=\"_ _2\"></span> inning van openstaande v<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en.Geboekte <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en hebben betrekking op <span class=\"_ _0\"></span>verschillende klanten die aang<span class=\"_ _0\"></span>egeven hebben hun open<span class=\"ws1\">-</span>staande rek<span class=\"_ _2\"></span>eningen niet te kunnen betalen omw<span class=\"_ _0\"></span>ille v<span class=\"_ _0\"></span>an economische omstandigheden.De kasmiddelen v<span class=\"_ _0\"></span>an de Groep wor<span class=\"_ _2\"></span>den aangehouden bij banken met een <span class=\"_ _0\"></span>A-krediet<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardigheid.\ue619\ue604.<span class=\"_ _55\"> </span>LIQUIDITEITSRISICOHet liquiditeitsrisico is het risico dat de Groep zijn v<span class=\"_ _0\"></span>erplichtingen in v<span class=\"_ _0\"></span>erband met \ue616nanci\u00eble schulden op v<span class=\"_ _0\"></span>ervaldag niet kan nakomen.De Groep ver<span class=\"_ _0\"></span>zekert zich erv<span class=\"_ _2\"></span>an over v<span class=\"_ _0\"></span>oldoende liquiditeiten te beschikken om zijn verplichtin<span class=\"_ _0\"></span>gen af te lossen. Het liquidi<span class=\"ls1 ws1\">-</span>teitsrisico wor<span class=\"_ _0\"></span>dt beheerd door<span class=\"_ _0\"></span> het handhav<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an voldoende diversi\ue616catie in f<span class=\"_ _0\"></span>ondsen. De Groep heef<span class=\"_ _0\"></span>t een beleid ge\u00efmple<span class=\"ls1 ws1\">-</span>menteerd om concentr<span class=\"_ _0\"></span>aties v<span class=\"_ _0\"></span>an het liquiditeitsrisico te beperken.<span class=\"_ _0\"></span> De totaliteit v<span class=\"_ _0\"></span>an de opgenomen en niet-opgenomen schuld onder g<span class=\"_ _0\"></span>ecommitteerde kredietf<span class=\"_ _0\"></span>aciliteiten bij \u00e9\u00e9n bank<span class=\"_ _0\"></span> of bankengr<span class=\"_ _0\"></span>oep mag voor<span class=\"_ _2\"></span>af<span class=\"_ _9\"></span> bepaalde limieten niet ov<span class=\"_ _0\"></span>erschrijden. Risi<span class=\"ls1 ws1\">-</span>coconcentraties <span class=\"_ _0\"></span>worden op r<span class=\"_ _0\"></span>egelmatig<span class=\"_ _0\"></span>e basis opgev<span class=\"_ _0\"></span>olgd door<span class=\"_ _0\"></span> het \u2018T<span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>asury Committee<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>\u2019In het beheer <span class=\"_ _0\"></span>van het liquiditeitsrisico heeft de Gr<span class=\"_ _0\"></span>oep een gecommitteer<span class=\"_ _0\"></span>de kredietfaciliteit ter<span class=\"_ _2\"></span> beschikking. Het nominaal bedrag <span class=\"_ _0\"></span>van de<span class=\"_ _0\"></span>ze faciliteit be<span class=\"_ _0\"></span>draagt 230 miljoen eur<span class=\"_ _0\"></span>o met eindvervald<span class=\"_ _0\"></span>ag in maart 20<span class=\"_ _0\"></span>24 en is twee keer<span class=\"_ _2\"></span> verlengbaar<span class=\"_ _0\"></span> met telkens \u00e9\u00e9n jaar<span class=\"_ _2\"></span>. In de loop v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2 werd de<span class=\"_ _0\"></span>ze fa<span class=\"_ _0\"></span>ciliteit verleng<span class=\"_ _0\"></span>d met \u00e9\u00e9n jaar met eindv<span class=\"_ _0\"></span>ervaldag in m<span class=\"_ _0\"></span>aart 2025. <span class=\"_ _0\"></span> Geldopnames onder<span class=\"_ _0\"></span> deze kre<span class=\"_ _0\"></span>dietlijnen wor<span class=\"_ _0\"></span>den gedaan v<span class=\"_ _0\"></span>oor k<span class=\"_ _0\"></span>orte periodes maar<span class=\"_ _0\"></span> de banken he<span class=\"_ _0\"></span>bben zich onder de bestaande her\ue616nancieringsov<span class=\"_ _0\"></span>ereenkomst g<span class=\"_ _0\"></span>e\u00ebngageer<span class=\"_ _0\"></span>d om het nominaal bedr<span class=\"_ _2\"></span>ag van deze f<span class=\"_ _0\"></span>aciliteit beschikbaar<span class=\"_ _2\"></span> te stellen tot eindverval<span class=\"ls1 ws1\">-</span>dag.<span class=\"_ _0\"></span> In de analyse v<span class=\"_ _2\"></span>an contractuele kasstromen <span class=\"_ _0\"></span>worden de terugbetalin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an opnames onder<span class=\"_ _0\"></span> deze fa<span class=\"_ _0\"></span>ciliteit geplaats<span class=\"_ _0\"></span>t in de eerstvolg<span class=\"_ _0\"></span>ende tijdsband dat de entiteit kan gev<span class=\"_ _0\"></span>raag<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den deze terug te betalen.<span class=\"_ _2\"></span> Op 31 december 2022 zijn er<span class=\"_ _2\"></span> geen opnames onder de<span class=\"_ _0\"></span>ze faciliteit (20<span class=\"_ _2\"></span>21: 0 miljoen euro).De contractue<span class=\"_ _0\"></span>le looptijdanalyse voor<span class=\"_ _2\"></span> \ue616nanci\u00eble verplichtingen,<span class=\"_ _0\"></span> inclusief a\ue617ossing v<span class=\"_ _0\"></span>an hoofdbedr<span class=\"_ _0\"></span>ag en rentebetaling<span class=\"_ _0\"></span>en, w<span class=\"_ _0\"></span>ordt in de tabel hieronder<span class=\"_ _2\"></span> weergegeven.<span class=\"_ _0\"></span> De kasstromen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de contractue<span class=\"_ _0\"></span>le resterende looptijden w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend op basis v<span class=\"_ _2\"></span>an de voorw<span class=\"_ _0\"></span>aarden aang<span class=\"_ _0\"></span>aande wisse<span class=\"_ _0\"></span>lkoersen en interest<span class=\"_ _0\"></span>voeten die bestonden op de r<span class=\"_ _0\"></span>apporteringda<span class=\"_ _0\"></span>tum.W<span class=\"_ _2\"></span>at betreft deriv<span class=\"_ _0\"></span>aten omv<span class=\"_ _2\"></span>at de looptijdanalyse de kasstromen met betr<span class=\"_ _0\"></span>ekking tot verplichtin<span class=\"_ _0\"></span>gen uit deriv<span class=\"_ _0\"></span>aten en alle ingaan<span class=\"ls1 ws1\">-</span>de en uitgaande kasstr<span class=\"_ _0\"></span>omen uit alle termijnwisse<span class=\"_ _0\"></span>lverrichtingen die op een br<span class=\"_ _0\"></span>uto manier afg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>den. De contr<span class=\"_ _0\"></span>actuele kasstromen v<span class=\"_ _2\"></span>an termijnwisselv<span class=\"_ _0\"></span>errichtingen wer<span class=\"_ _2\"></span>den berekend op basis v<span class=\"_ _2\"></span>an termijnwisselkoersen.2021Looptijden van contractuele kasstromenBoekwaardeMinder dan <span class=\"_ _2\"></span> T<span class=\"_ _2\"></span>ussen \ue61a en T<span class=\"_ _2\"></span>ussen  Meer dan  TOT<span class=\"_ _0\"></span>AALMILJOEN EURO\ue61a maanden\ue61d\ue61f maanden\ue61d en \ue618 jaar\ue618 jaarFinanci\u00eble schuldenObligatielening<span class=\"_ _203\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>- (\ue61d)Revolving-kredietfaciliteit(\ue61d)<span class=\"_ _262\"> </span>(\ue61d)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-EIB-lening<span class=\"_ _1d6\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-Andere rentedragende verplichtingen<span class=\"_ _4c\"> </span>\ue61a<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue61f<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _20f\"> </span>\ue619\ue61e<span class=\"_ _18f\"> </span>\ue619\ue61e<span class=\"_ _28\"> </span>\ue617<span class=\"_ _18f\"> </span>\ue61d\ue619<span class=\"_ _2f\"> </span>\ue616\ue61a<span class=\"_ _2b\"> </span>\ue61aNegatieve banksaldi<span class=\"_ _1e4\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-Handelsschulden<span class=\"_ _1e4\"> </span>\ue61f\ue618\ue61f<span class=\"_ _61\"> </span>\ue61f\ue618\ue61f<span class=\"_ _24d\"> </span>\ue61f\ue618\ue61f<span class=\"_ _1b5\"> </span>-<span class=\"_ _263\"> </span>-Overige te betalen posten<span class=\"_ _2ae\"> </span>\ue61b<span class=\"_ _2b\"> </span>\ue61b<span class=\"_ _31\"> </span>\ue61b<span class=\"_ _268\"> </span>-<span class=\"_ _263\"> </span>-V<span class=\"_ _0\"></span>erplichtingen uit afgeleide \ue613nanci\u00eble instrumentenT<span class=\"_ _2\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _223\"> </span>(\ue61d)<span class=\"_ _b9\"> </span>(\ue61d\ue617)<span class=\"_ _193\"> </span>(\ue61d\ue617)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _24a\"> </span>-<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-Overige termijnwisselverrichtingen\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _223\"> </span>(\ue61d)<span class=\"_ _1bd\"> </span>(\ue61d\ue61a\ue61b)<span class=\"_ _b9\"> </span>(\ue616\ue61d)<span class=\"_ _b9\"> </span>(\ue61b\ue61c)<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _2af\"> </span>\ue61d<span class=\"_ _80\"> </span>\ue61d\ue616\ue61e<span class=\"_ _2f\"> </span>\ue616\ue61d<span class=\"_ _261\"> </span>\ue61b\ue61b<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _3e\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _24a\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-(1) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten (1 miljoen euro<span class=\"_ _0\"></span>) worden g<span class=\"_ _0\"></span>epresenteerd in mindering v<span class=\"_ _2\"></span>an de boekwaar<span class=\"_ _0\"></span>de van de \ue616n<span class=\"_ _0\"></span>anci\u00eble schuld.2022Looptijden van contractuele kasstromenBoekwaardeMinder dan <span class=\"_ _2\"></span> T<span class=\"_ _2\"></span>ussen \ue61a en T<span class=\"_ _2\"></span>ussen \ue61d  Meer dan  TOT<span class=\"_ _0\"></span>AALMILJOEN EURO\ue61a maanden\ue61d\ue61f maandenen \ue618 jaar\ue618 jaarFinanci\u00eble schuldenObligatielening<span class=\"_ _2b0\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>- (\ue61d)Revolving-kredietfaciliteit(\ue61d)<span class=\"_ _262\"> </span>(\ue61d)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-EIB-lening<span class=\"_ _163\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-Andere rentedragende verplichtingen<span class=\"_ _2b1\"> </span>\ue616<span class=\"_ _2b\"> </span>\ue616<span class=\"_ _263\"> </span>-<span class=\"_ _2b\"> </span>\ue616<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _2a1\"> </span>\ue617\ue61f<span class=\"_ _261\"> </span>\ue617\ue61f<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _2f\"> </span>\ue61d\ue616<span class=\"_ _261\"> </span>\ue61a\ue618<span class=\"_ _2b\"> </span>\ue617Negatieve banksaldi<span class=\"_ _17d\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-Handelsschulden<span class=\"_ _17d\"> </span>\ue61f\ue616\ue61b<span class=\"_ _61\"> </span>\ue61f\ue616\ue61b<span class=\"_ _263\"> </span>\ue61f\ue616\ue61b<span class=\"_ _2ad\"> </span>-<span class=\"_ _263\"> </span>-Overige te betalen posten<span class=\"_ _2b2\"> </span>\ue617<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _31\"> </span>\ue617<span class=\"_ _268\"> </span>-<span class=\"_ _263\"> </span>-V<span class=\"_ _0\"></span>erplichtingen uit afgeleide \ue613nanci\u00eble instrumenten<span class=\"_ _24f\"> </span>-T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _206\"> </span>(\ue61d)<span class=\"_ _b9\"> </span>(\ue61d\ue619)<span class=\"_ _193\"> </span>(\ue61d\ue619)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _2b3\"> </span>-<span class=\"_ _261\"> </span>\ue61d\ue617<span class=\"_ _261\"> </span>\ue61d\ue617<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-Overige termijnwisselverrichtingen\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _206\"> </span>(\ue61d)<span class=\"_ _1bd\"> </span>(\ue61d\ue61f\ue61c)<span class=\"_ _236\"> </span>(\ue617\ue619)<span class=\"_ _193\"> </span>(\ue617\ue61d)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _2b4\"> </span>\ue61a<span class=\"_ _80\"> </span>\ue61d\ue61a\ue61e<span class=\"_ _2f\"> </span>\ue617\ue619<span class=\"_ _261\"> </span>\ue617\ue61f<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-(1) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten (1 miljoen euro<span class=\"_ _0\"></span>) worden g<span class=\"_ _0\"></span>epresenteerd in mindering v<span class=\"_ _2\"></span>an de boekwaar<span class=\"_ _0\"></span>de van de \ue616n<span class=\"_ _0\"></span>anci\u00eble schuld.De perioden w<span class=\"_ _0\"></span>aarin de kasstromen uit deriv<span class=\"_ _2\"></span>aten aangeduid als kasstr<span class=\"_ _0\"></span>oomafdekking<span class=\"_ _0\"></span>en naar<span class=\"_ _0\"></span> verwa<span class=\"_ _0\"></span>chting zullen plaats<span class=\"_ _0\"></span>vin<span class=\"ws1\">-</span>den en naar<span class=\"_ _0\"></span> verwa<span class=\"_ _0\"></span>chting de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>ening zullen be\u00efnv<span class=\"_ _0\"></span>loeden, w<span class=\"_ _0\"></span>orden in de v<span class=\"_ _0\"></span>olgende tabel w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en, samenmet de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an het afdekkingsinstrument.\ue61f\ue61e\ue61f\ue61dV<span class=\"_ _2\"></span>erwachte kasstromenRe\u00eble T<span class=\"_ _2\"></span>ussen Minder dan <span class=\"_ _3\"></span> T<span class=\"_ _2\"></span>ussen \ue61d  Meer dan  MILJOEN EURO<span class=\"_ _170\"> </span><span class=\"ls3 ws4\">TOTAAL</span>waarde\ue61a en \ue61d\ue61f \ue61a maandenen \ue618 jaar\ue618 jaarmaandenDerivaten aangeduid als kasstroomafdekkingenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _27\"> </span>(\ue61d)<span class=\"_ _2b5\"> </span>(\ue61d\ue617)<span class=\"_ _1bd\"> </span>(\ue61d\ue617)<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _1cc\"> </span>-<span class=\"_ _61\"> </span>\ue61d\ue618<span class=\"_ _29d\"> </span>\ue61d\ue618<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _45\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _1cc\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue61f\ue61e\ue61f\ue61fV<span class=\"_ _0\"></span>erwachte kasstromenRe\u00eble T<span class=\"_ _2\"></span>ussen Minder dan <span class=\"_ _3\"></span> T<span class=\"_ _2\"></span>ussen \ue61c  Meer dan  MILJOEN EURO<span class=\"_ _170\"> </span><span class=\"ls3 ws4\">TOT<span class=\"_ _2\"></span>AA<span class=\"_ _9\"></span>L</span>waarde\ue61d en \ue61c\ue61f \ue61d maandenen \ue618 jaar\ue618 jaarmaandenDerivaten aangeduid als kasstroomafdekkingenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _27\"> </span>(\ue61d)<span class=\"_ _2b5\"> </span>(\ue61d\ue619)<span class=\"_ _1bd\"> </span>(\ue61d\ue619)<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _1cc\"> </span>-<span class=\"_ _61\"> </span>\ue61d\ue617<span class=\"_ _29d\"> </span>\ue61d\ue617<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _45\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _1cc\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue619\ue682.<span class=\"_ _55\"> </span>KAPIT<span class=\"_ _2\"></span>AALBEHEERHet Executive Man<span class=\"_ _0\"></span>agement houdt toezicht op de v<span class=\"_ _0\"></span>erhouding v<span class=\"_ _0\"></span>an de netto \ue616nanci\u00eble schuld ten opzichte <span class=\"_ _0\"></span>van het eig<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span><span class=\"ls1 ws1\">-</span>mogen. Het E<span class=\"_ _0\"></span>xecutive Manag<span class=\"_ _0\"></span>ement tracht de<span class=\"_ _0\"></span>ze verhoudin<span class=\"_ _0\"></span>g op een vooropg<span class=\"_ _0\"></span>esteld nive<span class=\"_ _0\"></span>au aan te houden. De netto \ue616n<span class=\"_ _0\"></span>anci\u00eble schuld is de som v<span class=\"_ _0\"></span>an kortlopende en langlopende r<span class=\"_ _0\"></span>entedr<span class=\"_ _0\"></span>agende verplichting<span class=\"_ _0\"></span>en en leaseverplichtin<span class=\"_ _0\"></span>gen verminder<span class=\"_ _0\"></span>d met de geldmiddelen en kasequiv<span class=\"_ _2\"></span>alenten.De aanpak <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep betre\ue618ende kapitaalbeheer<span class=\"_ _2\"></span> is niet gewijzigd gedur<span class=\"_ _0\"></span>ende het jaar<span class=\"_ _2\"></span>.De Groep is niet onderworpen aan w<span class=\"_ _0\"></span>ettelijk opge<span class=\"_ _0\"></span>legde kapitaalver<span class=\"_ _0\"></span>eisten, met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an statutaire minimum-kapitaal<span class=\"ls1 ws1\">-</span>vereisten <span class=\"_ _0\"></span>van toep<span class=\"_ _0\"></span>assing op groeps\ue616lialen in de <span class=\"_ _0\"></span>verschillende landen.In maart 20<span class=\"_ _0\"></span>21 heeft de Groep een progr<span class=\"_ _2\"></span>amma van terugk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an aandelen aang<span class=\"_ _0\"></span>ekondig<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> een bedrag <span class=\"_ _0\"></span>van 5<span class=\"_ _0\"></span>0 miljoen euro<span class=\"_ _0\"></span>. In dit kader heef<span class=\"_ _0\"></span>t Agfa-Gev<span class=\"_ _2\"></span>aert NV eigen aandelen aang<span class=\"_ _0\"></span>ekocht op E<span class=\"_ _0\"></span>uronext Brus<span class=\"_ _0\"></span>sel. De toela<span class=\"_ _0\"></span>ting om eigen aandelen in te kopen w<span class=\"_ _0\"></span>erd geg<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> de Buitengewone <span class=\"_ _0\"></span>Algemene Aandeelhouders<span class=\"_ _0\"></span>verga<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de Groep v<span class=\"_ _0\"></span>an 12 mei 202<span class=\"_ _0\"></span>0. Agfa-Gev<span class=\"_ _2\"></span>aert NV heeft een \ue616nanci\u00eble tussenpersoon ver<span class=\"_ _0\"></span>zocht om in zijn naam aandelen <span class=\"_ _0\"></span>Agfa-Gev<span class=\"_ _2\"></span>aert in te kopen voor<span class=\"_ _0\"></span> maximaal 50<span class=\"_ _2\"></span>.000.000 eur<span class=\"_ _0\"></span>o op basis v<span class=\"_ _0\"></span>an een discretionair<span class=\"_ _0\"></span> mandaat d<span class=\"_ _0\"></span>at inging op 1 april 20<span class=\"_ _0\"></span>21 en gold tot 31 maart 20<span class=\"_ _0\"></span>22. De Raad v<span class=\"_ _2\"></span>an Bestuur besliste op 8 maart 20<span class=\"_ _0\"></span>22 om het aandelenink<span class=\"_ _0\"></span>oopprogramm<span class=\"_ _0\"></span>a 2021 te v<span class=\"_ _0\"></span>erlengen tot en met 31 maart 2<span class=\"_ _0\"></span>023 (het \u2018V<span class=\"_ _2\"></span>erlengde Aandeleninkooppr<span class=\"_ _0\"></span>ogramma 20<span class=\"_ _0\"></span>21<span class=\"_ _0\"></span>\u2019).Sinds het begin v<span class=\"_ _0\"></span>an het aandeleninkooppr<span class=\"_ _0\"></span>ogramma tot 9 juni 2<span class=\"_ _0\"></span>022 k<span class=\"_ _0\"></span>ocht de Agfa-Gev<span class=\"_ _2\"></span>aert Groep,<span class=\"_ _0\"></span> gebaseer<span class=\"_ _0\"></span>d op de transa<span class=\"_ _0\"></span>c<span class=\"ws1\">-</span>tiedatum,<span class=\"_ _0\"></span> 12.930<span class=\"_ _0\"></span>.662 eig<span class=\"_ _0\"></span>en aandelen voor<span class=\"_ _2\"></span> een totaalbedrag v<span class=\"_ _0\"></span>an 49.999.<span class=\"_ _0\"></span>997<span class=\"_ _2\"></span>,30 euro,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at neerkomt op 7<span class=\"_ _2\"></span>,71% v<span class=\"_ _2\"></span>an het totaal aantal uitstaande aandelen op 1 april 2<span class=\"_ _0\"></span>021. Met de<span class=\"_ _0\"></span>ze aank<span class=\"_ _0\"></span>ondiging heeft Agf<span class=\"_ _0\"></span>a-Geva<span class=\"_ _0\"></span>ert NV haar<span class=\"_ _0\"></span> aandelenink<span class=\"_ _0\"></span>oopprogram<span class=\"ws1\">-</span>ma\ue6a0dat op 1 april 20<span class=\"_ _0\"></span>21 v<span class=\"_ _0\"></span>an start w<span class=\"_ _0\"></span>as gegaan,<span class=\"_ _0\"></span> volbr<span class=\"_ _0\"></span>acht.In de eerste jaarhelft <span class=\"_ _0\"></span>van 20<span class=\"_ _2\"></span>22 heeft de Groep 5.618.125 eigen aande<span class=\"_ _0\"></span>len ingek<span class=\"_ _0\"></span>ocht ten belope v<span class=\"_ _0\"></span>an 21 miljoen euro<span class=\"_ _0\"></span>. Dez<span class=\"_ _0\"></span>e ingek<span class=\"_ _0\"></span>ochte aandelen wer<span class=\"_ _2\"></span>den allemaal vernietigd in de eerste ja<span class=\"_ _0\"></span>arhelft v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2. Op 31 december<span class=\"_ _0\"></span> 2022 bedr<span class=\"_ _0\"></span>oeg het maat<span class=\"ws1\">-</span>schappelijk kapitaal <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep 187 miljoen euro<span class=\"_ _0\"></span>, v<span class=\"_ _0\"></span>erdeeld ov<span class=\"_ _0\"></span>er 1<span class=\"_ _0\"></span>54.820<span class=\"_ _0\"></span>.528 volstortte g<span class=\"_ _0\"></span>ewone aandelen.<span class=\"_ _0\"></span> Op 31 december 2022 hie<span class=\"_ _0\"></span>ld de Groep geen eigen a<span class=\"_ _0\"></span>andelen aan. \ue619\ue683.<span class=\"_ _0\"></span> VERWERKINGSCA<span class=\"_ _2\"></span>TEGORIE\u00cbN EN <span class=\"_ _9\"></span>RE\u00cbLE WAARDENDe re\u00eble w<span class=\"_ _2\"></span>aarde is het bedrag <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> een actief kan worden verhande<span class=\"_ _0\"></span>ld of een verplichting kan w<span class=\"_ _0\"></span>orden afgew<span class=\"_ _0\"></span>ikkeld in een regelm<span class=\"_ _0\"></span>atige tr<span class=\"_ _0\"></span>ansactie tussen mark<span class=\"_ _0\"></span>tdeelnemers op de w<span class=\"_ _0\"></span>aarderingsda<span class=\"_ _0\"></span>tum. Alle af<span class=\"_ _0\"></span>geleide \ue616nanci\u00eble instr<span class=\"_ _0\"></span>umenten wor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>den tegen re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de opgenomen in de balans.De Groep groepeert ha<span class=\"_ _0\"></span>ar \ue616nanci\u00eble ins<span class=\"_ _0\"></span>trumenten rek<span class=\"_ _0\"></span>ening houdend met de kenmerk<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an deze \ue616nanci\u00eb<span class=\"_ _0\"></span>le instrumenten.De re\u00eble w<span class=\"_ _2\"></span>aarden en de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>den van \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen gegroepeer<span class=\"_ _2\"></span>d per verwerkingscateg<span class=\"_ _0\"></span>orie alsook de reconciliatie na<span class=\"_ _0\"></span>ar de onderliggende pos<span class=\"_ _0\"></span>ten in de balans w<span class=\"_ _0\"></span>orden toegelicht in de hiern<span class=\"_ _0\"></span>avolgende ta<span class=\"_ _0\"></span>bel. De tabe<span class=\"_ _0\"></span>l bevat geen re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de informatie van \ue616nanci\u00eb<span class=\"_ _0\"></span>le activa en <span class=\"_ _0\"></span>verplichtingen die niet a<span class=\"_ _0\"></span>angehouden w<span class=\"_ _0\"></span>orden aan re\u00eb<span class=\"_ _0\"></span>le w<span class=\"_ _0\"></span>aarde indien de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de een goede benadering is v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _2\"></span> In 2022 en 2021 w<span class=\"_ _2\"></span>aren er geen her<span class=\"_ _0\"></span>classi\ue616caties v<span class=\"_ _2\"></span>an \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a binnen de categorie\u00ebn.De overig<span class=\"_ _0\"></span>e te betalen posten die opgenomen zijn in de categorie <span class=\"_ _0\"></span>van \ue616n<span class=\"_ _0\"></span>anci\u00eble verplichting<span class=\"_ _0\"></span>en verplicht gew<span class=\"_ _2\"></span>aardeerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g in de re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie ca<span class=\"_ _0\"></span>tegorie 2 (2022: 2 miljoen eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> 2021: 2 miljoen eur<span class=\"_ _0\"></span>o) betreft een deposito <span class=\"_ _0\"></span>van 3,4 ton zilv<span class=\"_ _0\"></span>er g<span class=\"_ _0\"></span>eplaatst bij een bedrijf v<span class=\"_ _2\"></span>an metaalher<span class=\"ws1\">-</span>winning en r<span class=\"_ _0\"></span>a\ue614nage die gew<span class=\"_ _2\"></span>aardeerd w<span class=\"_ _0\"></span>ordt aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde (<span class=\"_ _0\"></span>observeerbare mark<span class=\"_ _0\"></span>tprijs).2021Boekwaarden van \ue614nanci\u00eble activa en verplichtingenMILJOEN EURO(\ue61f)<span class=\"_ _191\"> </span>(\ue61f)<span class=\"_ _93\"> </span>(\ue61d)<span class=\"_ _139\"> </span>(\ue61c)Re\u00eble waarde hi\u00ebrarchieActivaOverige \ue614nanci\u00eble activa<span class=\"_ _241\"> </span>\ue61a\ue61e<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f1\"> </span>\ue619<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _a8\"> </span>-<span class=\"_ _82\"> </span>\ue61d\ue61e<span class=\"_ _2b6\"> </span>\ue61d\ue61e (a)Handelsvorderingen<span class=\"_ _24c\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _a1\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _c0\"> </span>\ue61a\ue61d\ue61b<span class=\"_ _a8\"> </span>-<span class=\"_ _2b6\"> </span>\ue61a\ue61d\ue61b (a)V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _2b7\"> </span>\ue61a\ue61d<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _a8\"> </span>-<span class=\"_ _183\"> </span>\ue61d\ue61e\ue61e (a)Overige vorderingen<span class=\"_ _223\"> </span>\ue61a\ue61a<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _a8\"> </span>-<span class=\"_ _9b\"> </span>\ue616Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _164\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _8d\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _2b8\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2b9\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _222\"> </span>-<span class=\"_ _18a\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span><span class=\"ffc\">-<span class=\"_ _8d\"> </span>-</span>Overige swap-contracten<span class=\"_ _3b\"> </span>-<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _4f\"> </span>\ue61d<span class=\"_ _99\"> </span>\ue61dGeldmiddelen en kasequivalenten<span class=\"_ _153\"> </span>\ue61a\ue616<span class=\"_ _a6\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _c0\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _a8\"> </span>-<span class=\"_ _184\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _18d\"> </span>\ue61a\ue61b\ue61cTOT<span class=\"_ _2\"></span>AAL ACTIVA<span class=\"_ _2ba\"> </span><span class=\"ws1\">-<span class=\"_ _2b6\"> </span>\ue61c<span class=\"_ _96\"> </span>-<span class=\"_ _166\"> </span>\ue616<span class=\"_ _c0\"> </span>\ue614\ue61f\ue618<span class=\"_ _22\"> </span>-<span class=\"_ _c0\"> </span>\ue614\ue61d\ue61f<span class=\"_ _93\"> </span>-</span>PassivaRentedragende verplichtingen (b)'Revolving'-kredietfaciliteit\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _84\"> </span>(\ue61d)Negatieve banksaldi<span class=\"_ _206\"> </span>\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ffc\">-<span class=\"_ _22\"> </span>-</span>Overige rentedragende verplichtingen<span class=\"_ _129\"> </span>\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue61a<span class=\"_ _85\"> </span>\ue61a<span class=\"_ _99\"> </span>\ue61a (c)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _234\"> </span>\ue61a\ue61c.\ue61f<span class=\"_ _184\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a6\"> </span>\ue619\ue61e<span class=\"_ _1c1\"> </span>\ue619\ue61e (a)Handelsschulden<span class=\"_ _2bb\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c0\"> </span>\ue61f\ue618\ue61f<span class=\"_ _183\"> </span>\ue61f\ue618\ue61f (a)Overige te betalen posten<span class=\"_ _247\"> </span>\ue616\ue61e<span class=\"_ _4b\"> </span>-<span class=\"_ _2b6\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _4f\"> </span>\ue619<span class=\"_ _7f\"> </span>\ue61bDerivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _14b\"> </span>\ue61d<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _82\"> </span>\ue61dSwap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _2b8\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _d3\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _222\"> </span>-<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _82\"> </span>\ue61dOverige swap-contracten<span class=\"_ _3b\"> </span>-<span class=\"_ _18a\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _94\"> </span><span class=\"ffc\">-<span class=\"_ _d3\"> </span>-</span>TOT<span class=\"_ _2\"></span>AAL VAN<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>DE FINANCI\u00cbLE VERPLICHTINGEN<span class=\"_ _289\"> </span><span class=\"ls1 ws1\">\ue61c<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _95\"> </span>\ue61d\ue61d\ue61c<span class=\"_ _183\"> </span>\ue61d\ue61d\ue618<span class=\"_ _d3\"> </span>-</span>Re\u00eble wa<span class=\"_ _0\"></span>arde hi\u00ebrar<span class=\"_ _0\"></span>chie:(1) Re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie 1 betekent d<span class=\"_ _0\"></span>at de re\u00eble w<span class=\"_ _0\"></span>aarde bepa<span class=\"_ _0\"></span>ald werd op b<span class=\"_ _0\"></span>asis van genoteer<span class=\"_ _0\"></span>de prijzen in actieve mark<span class=\"_ _2\"></span>ten. (2) Re\u00eble w<span class=\"_ _0\"></span>aarde hi\u00ebr<span class=\"_ _0\"></span>archie 2 betekent dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde geb<span class=\"_ _0\"></span>aseerd is op data die re<span class=\"_ _0\"></span>levant zijn voor<span class=\"_ _2\"></span> het desbetre\ue618ende actief of verplichting, andere dan genoteer<span class=\"_ _0\"></span>de prijzen. (3) Re\u00eble waar<span class=\"_ _0\"></span>de hi\u00ebrarchie 3 betek<span class=\"_ _0\"></span>ent dat de re\u00eble w<span class=\"_ _2\"></span>aarde niet gebaseerd is op r<span class=\"_ _0\"></span>elevante d<span class=\"_ _0\"></span>ata voor het desbetr<span class=\"_ _0\"></span>e\ue618ende actief of verplichting.(a) De Gr<span class=\"_ _0\"></span>oep heeft de re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an handels- en overige vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>an handels- en overig<span class=\"_ _0\"></span>e schulden niet apart toegelicht daar<span class=\"_ _2\"></span> het gaat over kortlopende vor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>aarvan de boek<span class=\"_ _2\"></span>waarde een goede w<span class=\"_ _0\"></span>eergave is <span class=\"_ _0\"></span>van de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>den van derg<span class=\"_ _0\"></span>elijke activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en. (b) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten zijn in mindering g<span class=\"_ _0\"></span>eboekt v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen (1 miljoen euro).(c) De re\u00eble w<span class=\"_ _2\"></span>aarde van de verplichtin<span class=\"_ _0\"></span>gen uit leaseov<span class=\"_ _0\"></span>ereenkomsten w<span class=\"_ _0\"></span>ordt in ov<span class=\"_ _0\"></span>ereenstemming met IFRS 7 niet toegelicht.<span class=\"_ _0\"></span> 2022Boekwaarden van \ue614nanci\u00eble activa en verplichtingenMILJOEN EURO(\ue61f)<span class=\"_ _95\"> </span>(\ue61f)<span class=\"_ _93\"> </span>(\ue61d)<span class=\"_ _1a6\"> </span>(\ue61c)Re\u00eble waarde hi\u00ebrarchieActivaOverige \ue614nanci\u00eble activa<span class=\"_ _282\"> </span>\ue61a\ue61e<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _8c\"> </span>\ue616<span class=\"_ _4f\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue618<span class=\"_ _c0\"> </span>\ue618\ue610(a)Handelsvorderingen<span class=\"_ _1e7\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _29b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _95\"> </span>\ue61a\ue61e\ue61e<span class=\"_ _a8\"> </span>-<span class=\"_ _97\"> </span>\ue61a\ue61e\ue61e\ue610(a)V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _2bc\"> </span>\ue61a\ue61d<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61e\ue61a<span class=\"_ _a8\"> </span>-<span class=\"_ _97\"> </span>\ue61d\ue61e\ue61a\ue610(a)Overige vorderingen<span class=\"_ _2bd\"> </span>\ue61a\ue61a<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _7b\"> </span>\ue617<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue617Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _1b0\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _248\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _247\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue61d<span class=\"_ _c0\"> </span>\ue61dOverige swap-contracten<span class=\"_ _2be\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61f<span class=\"_ _184\"> </span>\ue61fGeldmiddelen en kasequivalenten<span class=\"_ _17b\"> </span>\ue61a\ue616<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61a\ue61c<span class=\"_ _22\"> </span>-<span class=\"_ _97\"> </span>\ue61d\ue61a\ue61c<span class=\"_ _2bf\"> </span>\ue61d\ue61a\ue61cTOT<span class=\"_ _2\"></span>AAL ACTIVA<span class=\"_ _13c\"> </span><span class=\"ws1\">-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _8c\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue618\ue619\ue616<span class=\"_ _2f\"> </span>\ue618\ue618\ue618<span class=\"_ _9b\"> </span>-</span>PassivaRentedragende verplichtingen<span class=\"_ _2c0\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>- (b)'Revolving'-kredietfaciliteit\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _2c1\"> </span>(\ue61d)Negatieve banksaldi<span class=\"_ _1a8\"> </span>\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ffc\">-<span class=\"_ _f5\"> </span>-</span>Overige rentedragende verplichtingen<span class=\"_ _a9\"> </span>\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _190\"> </span>\ue616<span class=\"_ _184\"> </span>\ue616\ue610(c)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _9f\"> </span>\ue61a\ue61c.\ue61f<span class=\"_ _23a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a6\"> </span>\ue617\ue61f<span class=\"_ _c8\"> </span>\ue617\ue61f\ue610(a)Handelsschulden<span class=\"_ _264\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c0\"> </span>\ue61f\ue616\ue61b<span class=\"_ _97\"> </span>\ue61f\ue616\ue61b\ue610(a)Overige te betalen posten<span class=\"_ _2c2\"> </span>\ue616\ue61e<span class=\"_ _1c3\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _4f\"> </span>\ue616<span class=\"_ _190\"> </span>\ue617Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _be\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61d<span class=\"_ _184\"> </span>\ue61dSwap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _248\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _247\"> </span>-<span class=\"_ _96\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _f5\"> </span><span class=\"ffc\">-<span class=\"_ _9b\"> </span>-</span>Overige swap-contracten<span class=\"_ _2be\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61d<span class=\"_ _184\"> </span>\ue61dTOT<span class=\"_ _2\"></span>AAL VAN<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>DE FINANCI\u00cbLE VERPLICHTINGEN<span class=\"_ _2c3\"> </span><span class=\"ls1 ws1\">\ue61c<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61c\ue614<span class=\"_ _97\"> </span>\ue61d\ue61f\ue61f<span class=\"_ _84\"> </span>-</span>Re\u00eble wa<span class=\"_ _0\"></span>arde hi\u00ebrar<span class=\"_ _0\"></span>chie:(1) Re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie 1 betekent d<span class=\"_ _0\"></span>at de re\u00eble w<span class=\"_ _0\"></span>aarde bepa<span class=\"_ _0\"></span>ald werd op b<span class=\"_ _0\"></span>asis van genoteer<span class=\"_ _0\"></span>de prijzen in actieve mark<span class=\"_ _2\"></span>ten. (2) Re\u00eble w<span class=\"_ _0\"></span>aarde hi\u00ebr<span class=\"_ _0\"></span>archie 2 betekent dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde geb<span class=\"_ _0\"></span>aseerd is op data die re<span class=\"_ _0\"></span>levant zijn voor<span class=\"_ _2\"></span> het desbetre\ue618ende actief of verplichting, andere dan genoteer<span class=\"_ _0\"></span>de prijzen. (3) Re\u00eble waar<span class=\"_ _0\"></span>de hi\u00ebrarchie 3 betek<span class=\"_ _0\"></span>ent dat de re\u00eble w<span class=\"_ _2\"></span>aarde niet gebaseerd is op r<span class=\"_ _0\"></span>elevante d<span class=\"_ _0\"></span>ata voor het desbetr<span class=\"_ _0\"></span>e\ue618ende actief of verplichting.(a) De Gr<span class=\"_ _0\"></span>oep heeft de re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an handels- en overige vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>an handels- en overig<span class=\"_ _0\"></span>e schulden niet apart toegelicht daar<span class=\"_ _2\"></span> het gaat over kortlopende vor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>aarvan de boek<span class=\"_ _2\"></span>waarde een goede w<span class=\"_ _0\"></span>eergave is <span class=\"_ _0\"></span>van de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>den van derg<span class=\"_ _0\"></span>elijke activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en. (b) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten zijn in mindering g<span class=\"_ _0\"></span>eboekt v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen (1 miljoen euro).(c) De re\u00eble w<span class=\"_ _2\"></span>aarde van de verplichtin<span class=\"_ _0\"></span>gen uit leaseov<span class=\"_ _0\"></span>ereenkomsten w<span class=\"_ _0\"></span>ordt in ov<span class=\"_ _0\"></span>ereenstemming met IFRS 7 niet toegelicht.<span class=\"_ _0\"></span> 25.<span class=\"_ _2\"></span>1 Basis vo<span class=\"_ _9\"></span>or de bepaling van re\u00eble waardenDe methoden en veronders<span class=\"_ _0\"></span>tellingen toegep<span class=\"_ _0\"></span>ast bij het bepalen v<span class=\"_ _2\"></span>an de re\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an iedere categorie \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a of<span class=\"_ _9\"></span> \ue616nanci\u00eble verplichting<span class=\"_ _0\"></span>en zijn de volgende:De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an investerin<span class=\"_ _0\"></span>gen in aandelen,<span class=\"_ _0\"></span> andere dan in<span class=\"_ _0\"></span>vestering<span class=\"_ _0\"></span>en verwerkt <span class=\"_ _0\"></span>volgens de <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode, is de g<span class=\"_ _0\"></span>eno<span class=\"ls1 ws1\">-</span>teerde mark<span class=\"_ _0\"></span>tnotering op rapporterin<span class=\"_ _0\"></span>gsdatum.De re\u00eble w<span class=\"_ _2\"></span>aarden v<span class=\"_ _0\"></span>an termijnwisse<span class=\"_ _0\"></span>lcontracten en s<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ap-contracten w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend rek<span class=\"_ _2\"></span>ening houdend met actuele markt<span class=\"ls1 ws1\">-</span>termijnrentevoeten en de r<span class=\"_ _0\"></span>endementscurve over<span class=\"_ _0\"></span> de rester<span class=\"_ _0\"></span>ende looptijd van het ins<span class=\"_ _0\"></span>trument.De re\u00eble w<span class=\"_ _2\"></span>aarde van de h<span class=\"_ _0\"></span>andels- en overig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _2\"></span>an handels- en overige v<span class=\"_ _0\"></span>erplichtingen wor<span class=\"_ _2\"></span>dt niet apart toege<span class=\"ws1\">-</span>licht gezien het ga<span class=\"_ _0\"></span>at over<span class=\"_ _2\"></span> kortetermijnvor<span class=\"_ _0\"></span>deringen en verplichtin<span class=\"_ _0\"></span>gen w<span class=\"_ _0\"></span>aarvoor<span class=\"_ _0\"></span> de nettoboekw<span class=\"_ _2\"></span>aarde een goede bena<span class=\"_ _0\"></span>dering is v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _0\"></span> De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an invor<span class=\"_ _0\"></span>derbare minim<span class=\"_ _0\"></span>ale leasebetaling<span class=\"_ _0\"></span>en is gebaseer<span class=\"_ _0\"></span>d op de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de minimum leasebetaling<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span>disconteerd aan mark<span class=\"_ _0\"></span>tconforme interest<span class=\"_ _0\"></span>voeten voor<span class=\"_ _2\"></span> vergelijkbar<span class=\"_ _0\"></span>e activa.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an \ue616nanci\u00eble verplichting<span class=\"_ _0\"></span>en is de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de toek<span class=\"_ _2\"></span>omstige kasstromen voor<span class=\"_ _2\"></span> de a\ue617ossing van het hoofdbedr<span class=\"_ _0\"></span>ag en de interestbetaling<span class=\"_ _0\"></span>en, v<span class=\"_ _0\"></span>erdisconteerd a<span class=\"_ _0\"></span>an marktconforme inter<span class=\"_ _0\"></span>estvoeten op de r<span class=\"_ _0\"></span>apporteringd<span class=\"_ _0\"></span>atum.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kortlopende leningen ben<span class=\"_ _0\"></span>adert de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde op r<span class=\"_ _0\"></span>apporteringdatum,<span class=\"_ _2\"></span> exclusief transactiek<span class=\"_ _0\"></span>osten, gezien opnames <span class=\"_ _0\"></span>voor een k<span class=\"_ _2\"></span>orte periode aangegaan wor<span class=\"_ _0\"></span>den.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de uitgestelde ov<span class=\"_ _0\"></span>ernameprijs uit overn<span class=\"_ _0\"></span>ames wor<span class=\"_ _0\"></span>dt berekend a<span class=\"_ _0\"></span>an de hand v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de verw<span class=\"_ _0\"></span>achte toekomstig<span class=\"_ _0\"></span>e kasstromen.<span class=\"_ _0\"></span> Het model houdt rek<span class=\"_ _2\"></span>ening met de contante waar<span class=\"_ _0\"></span>de van de <span class=\"_ _0\"></span>verwachte toe<span class=\"_ _0\"></span>komstig<span class=\"_ _0\"></span>e betalingen v<span class=\"_ _0\"></span>erdisconteerd a<span class=\"_ _0\"></span>an een voor<span class=\"_ _0\"></span> risico aangep<span class=\"_ _0\"></span>aste disconteringsv<span class=\"_ _0\"></span>oet. Relev<span class=\"_ _2\"></span>ante data zijn de toekomstige kas<span class=\"_ _0\"></span>stro<span class=\"ws1\">-</span>men en de disconteringsv<span class=\"_ _0\"></span>oet. De ingesch<span class=\"_ _0\"></span>atte re\u00eble w<span class=\"_ _2\"></span>aarde kan stijgen (d<span class=\"_ _0\"></span>alen) als de ingesch<span class=\"_ _0\"></span>atte te behalen doelstellin<span class=\"_ _0\"></span>gen stijgen (d<span class=\"_ _0\"></span>alen).\ue619\ue684.<span class=\"_ _0\"></span> BA<span class=\"_ _2\"></span>TEN, K<span class=\"_ _2\"></span>OSTEN, <span class=\"_ _0\"></span>WINSTEN EN <span class=\"_ _2\"></span>VERLIEZEN UIT FINANCI\u00cbLE INSTRUMENTEN2021Financi\u00eble  Financi\u00eble verplichtingen activa aan  Financi\u00eble verplichtingen MILJOEN EURODerivatenaan geamortiseerde TOT<span class=\"_ _0\"></span>AALgeamortiseerde aan re\u00eble waardekostprijskostprijsFinancieringsbaten<span class=\"_ _286\"> </span>\ue618<span class=\"_ _2a5\"> </span>-<span class=\"_ _f8\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue618Financieringskosten<span class=\"_ _26c\"> </span>-<span class=\"_ _28\"> </span>(\ue61d)<span class=\"_ _1de\"> </span>(\ue617)<span class=\"_ _1ad\"> </span>-<span class=\"_ _189\"> </span>(\ue619)Baten uit \ue614nanci\u00eble leaseovereenkomsten<span class=\"_ _19a\"> </span>\ue619<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue619Bijzondere waardeverminderingsverliezen<span class=\"_ _137\"> </span>(\ue617)<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _2b\"> </span>(\ue617)Opbrengsten uit terugnames van bijzondere \ue616<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue616waardeverminderingsverliezenV<span class=\"_ _2\"></span>eranderingen in re\u00eble waarde van derivaten niet aangeduid als afdekkingsinstrumenten in -<span class=\"_ _238\"> </span>\ue61d<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue61deen afdekkingsrelatieNettoresultaat uit de ine\ue615ectiviteit van deri--<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _3a\"> </span>-vaten toegewezen als kasstroomafdekkingen2022Financi\u00eble  Financi\u00eble verplichtingen activa aan  Financi\u00eble verplichtingen MILJOEN EURODerivatenaan geamortiseerde TOT<span class=\"_ _0\"></span>AALgeamortiseerde aan re\u00eble waardekostprijskostprijsFinancieringsbaten<span class=\"_ _286\"> </span>\ue618<span class=\"_ _2a5\"> </span>-<span class=\"_ _f8\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue618Financieringskosten<span class=\"_ _26c\"> </span>-<span class=\"_ _28\"> </span>(\ue616)<span class=\"_ _1de\"> </span>(\ue619)<span class=\"_ _1ad\"> </span>-<span class=\"_ _29\"> </span>(\ue61d\ue61d)Baten uit \ue614nanci\u00eble leaseovereenkomsten<span class=\"_ _19a\"> </span>\ue619<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue619Bijzondere waardeverminderingsverliezen<span class=\"_ _137\"> </span>(\ue618)<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _2b\"> </span>(\ue618)Opbrengsten uit terugnames van bijzondere \ue616<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue616waardeverminderingsverliezenV<span class=\"_ _2\"></span>eranderingen in re\u00eble waarde van derivaten niet aangeduid als afdekkingsinstrumenten in -<span class=\"_ _287\"> </span>(\ue61c)<span class=\"_ _207\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _2b\"> </span>(\ue61c)een afdekkingsrelatieNettoresultaat uit de ine\ue615ectiviteit van deri--<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _3a\"> </span>-vaten toegewezen als kasstroomafdekkingenxxxACTIV<span class=\"_ _2\"></span>A\ue619\ue685<span class=\"_ _c3\"></span>.<span class=\"_\"> </span>IMMA<span class=\"_ _2\"></span>TERI\u00cbLE A<span class=\"_ _0\"></span>CTIV<span class=\"_ _0\"></span>A EN GOODWILLImmateri\u00eble activaOnbepaalde Beperkte gebruiksduurgebruiksduurMILJOEN EUROAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _b4\"> </span>\ue61d\ue619\ue617<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue619<span class=\"_ _b5\"> </span>\ue619\ue61f<span class=\"_ _a6\"> </span>\ue619\ue61d<span class=\"_ _a1\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue61c\ue61f\ue615<span class=\"_ _a4\"> </span>\ue618\ue614<span class=\"_ _24d\"> </span>\ue615\ue61f\ue616V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2c4\"> </span>\ue61f\ue61e<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _96\"> </span>-<span class=\"_ _4f\"> </span>\ue61a<span class=\"_ _53\"> </span>(\ue61d)<span class=\"_ _53\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61bOvernames<span class=\"_ _14a\"> </span>-<span class=\"_ _231\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Afstotingen<span class=\"_ _14a\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-T<span class=\"_ _1\"></span>oegekende warmtekrachtcerti\ue614caten  -<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-en emissierechtenInvesteringsuitgaven<span class=\"_ _4c\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue61dBuitengebruikstellingen<span class=\"_ _2c6\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)<span class=\"_ _f6\"> </span>(\ue617)<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61f)<span class=\"_ _85\"> </span>(\ue616)<span class=\"_ _a8\"> </span>-<span class=\"_ _c7\"> </span>(\ue61d\ue61a)Ingebruikname activa in aanbouw<span class=\"_ _2a4\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _b4\"> </span>\ue61d\ue616\ue61e<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _b5\"> </span>\ue61d\ue614<span class=\"_ _a6\"> </span>\ue619\ue616<span class=\"_ _a1\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue61c\ue61f\ue614<span class=\"_ _a4\"> </span>\ue618\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue615\ue619\ue619V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2c7\"> </span>\ue61b<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61a<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue61fOvernames<span class=\"_ _2c8\"> </span>\ue61f<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue617T<span class=\"_ _1\"></span>oegekende warmtekrachtcerti\ue614caten  -<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _85\"> </span>(\ue61f)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)en emissierechtenInvesteringsuitgaven<span class=\"_ _4c\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue619Buitengebruikstellingen<span class=\"_ _18b\"> </span>(\ue61f)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _9b\"> </span>(\ue618)<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _22\"> </span>-<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61c)Ingebruikname activa in aanbouw<span class=\"_ _2a4\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _b4\"> </span>\ue61d\ue616\ue617<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _b5\"> </span>\ue615\ue61c<span class=\"_ _a6\"> </span>\ue619\ue61d<span class=\"_ _a1\"> </span>\ue618<span class=\"_ _c0\"> </span>\ue61c\ue61d\ue61c<span class=\"_ _a4\"> </span>\ue618\ue614<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue615\ue616\ue617Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue614\ue619)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _fe\"> </span>(\ue619\ue61f)<span class=\"_ _2b9\"> </span>(\ue61d\ue61c)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61f\ue61d)<span class=\"_ _a7\"> </span>(\ue618\ue618)<span class=\"_ _53\"> </span><span class=\"ffb\">-<span class=\"_ _2c1\"> </span></span>(\ue61d\ue619\ue61f)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _20f\"> </span>(\ue617)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _236\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _c8\"> </span>(\ue61d\ue61a)Afschrijvingen van het jaar<span class=\"_ _2c9\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue616)<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61f)<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue619)Bijzondere waardeverminderingsverliezen<span class=\"_ _272\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Buitengebruikstellingen<span class=\"_ _2c6\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _7f\"> </span>\ue617<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue61fOverboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue617\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue61f)<span class=\"_ _fe\"> </span>(\ue61d\ue614)<span class=\"_ _2b9\"> </span>(\ue61d\ue617)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61f\ue615)<span class=\"_ _a7\"> </span>(\ue618\ue61f)<span class=\"_ _53\"> </span>-<span class=\"_ _2c1\"> </span>(\ue61d\ue618\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _20f\"> </span>(\ue61f)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue618)Afstotingen<span class=\"_ _14a\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Afschrijvingen van het jaar<span class=\"_ _2c9\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _9b\"> </span>(\ue618)<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61b)Bijzondere waardeverminderingsverliezen<span class=\"_ _137\"> </span>(\ue619\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c7\"> </span>(\ue619\ue61a)Buitengebruikstellingen<span class=\"_ _20d\"> </span>\ue61f<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _bf\"> </span>\ue618<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a1\"> </span>\ue619Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue61c\ue615\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue61f)<span class=\"_ _fe\"> </span>(\ue61d\ue617)<span class=\"_ _2b9\"> </span>(\ue619\ue61f)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61d\ue61e)<span class=\"_ _a7\"> </span>(\ue618\ue619)<span class=\"_ _53\"> </span>-<span class=\"_ _2c1\"> </span>(\ue619\ue61d\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fBoekwaarde per \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _1e0\"> </span>\ue61f\ue617\ue618<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a6\"> </span>\ue61d\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _4f\"> </span>\ue616<span class=\"_ _236\"> </span>\ue61a<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue61c\ue616Boekwaarde per \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _1e0\"> </span>\ue61f\ue61c\ue61e<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-\ue61b<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue61b\ue61aBoekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _f8\"> </span>\ue61f\ue61c\ue614<span class=\"_ _231\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61c<span class=\"_ _7b\"> </span>\ue61c<span class=\"_ _7f\"> </span>\ue61c<span class=\"_ _7b\"> </span>\ue61c<span class=\"_ _236\"> </span>\ue618<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue619\ue614In 2022 be<span class=\"_ _0\"></span>dragen de in<span class=\"_ _2\"></span>vesteringsuitgaven <span class=\"_ _0\"></span>voor imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a 7 miljoen euro (20<span class=\"_ _0\"></span>21: 1 miljoen euro) en ha<span class=\"_ _0\"></span>dden voor<span class=\"_ _0\"></span><span class=\"ls1 ws1\">-</span>namelijk betr<span class=\"_ _0\"></span>ekking op softw<span class=\"_ _2\"></span>are, licenties en emis<span class=\"_ _0\"></span>sierechten. Ov<span class=\"_ _0\"></span>ernames in 202<span class=\"_ _0\"></span>2 hebben betrekking op de o<span class=\"_ _0\"></span>vername van Inca (zie toe<span class=\"_ _0\"></span>lichting 19.1).<span class=\"_ _2\"></span> Op het einde v<span class=\"_ _0\"></span>an 2022 heeft de Gr<span class=\"_ _0\"></span>oep geen immateri\u00eb<span class=\"_ _0\"></span>le activa met onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur<span class=\"_ _2\"></span>. De Groep heeft onderz<span class=\"_ _0\"></span>ocht of er een indicatie is die w<span class=\"_ _0\"></span>ijst op een mogelijk<span class=\"_ _0\"></span>e bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering voor de imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a met beperkte gebruik<span class=\"_ _0\"></span>sduur<span class=\"_ _2\"></span>. Deze tests hebben g<span class=\"_ _0\"></span>eleid tot het boeken <span class=\"_ _0\"></span>van een bijz<span class=\"_ _0\"></span>onder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies voor<span class=\"_ _2\"></span> het segment Radiology Solutions (zie toelichting 2<span class=\"_ _2\"></span>7.1.2). Het management v<span class=\"_ _2\"></span>an de Groep heeft op het einde v<span class=\"_ _0\"></span>an 2022 beoor<span class=\"_ _0\"></span>deeld of de gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an haar belangrijk<span class=\"_ _0\"></span>ste immate<span class=\"ws1\">-</span>ri\u00eble activ<span class=\"_ _0\"></span>a nog terecht is. Dit r<span class=\"_ _0\"></span>esulteerde niet in een her<span class=\"_ _0\"></span>ziening v<span class=\"_ _0\"></span>an de afschrijvingstermijnen v<span class=\"_ _2\"></span>an immateri\u00eble activa die behoren tot de business segmenten He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _1\"></span>, Radiology Solutions en Digital Print &amp; Chemicals.Meer inform<span class=\"_ _0\"></span>atie omtrent de onderliggende <span class=\"_ _0\"></span>veronderstellin<span class=\"_ _0\"></span>gen met betrekkin<span class=\"_ _0\"></span>g tot de gebruiksduur<span class=\"_ _2\"></span> wordt vers<span class=\"_ _0\"></span>trekt <span class=\"_ _0\"></span>in toe<span class=\"ws1\">-</span>lichting 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.3.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1 Onderzoek op bijzondere waardevermindering van go<span class=\"_ _9\"></span>odwillV<span class=\"_ _2\"></span>oor de jaarr<span class=\"_ _0\"></span>ekening v<span class=\"_ _2\"></span>an de Groep wordt de g<span class=\"_ _0\"></span>oodwill jaarlijk<span class=\"_ _0\"></span>s onderzocht op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g en telkens er<span class=\"_ _0\"></span> een aanw<span class=\"_ _0\"></span>ijzing is die wijst op een mog<span class=\"_ _0\"></span>elijke bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.<span class=\"_ _0\"></span> In het kader <span class=\"_ _0\"></span>van het onderz<span class=\"_ _0\"></span>oek op bijz<span class=\"_ _0\"></span>ondere wa<span class=\"_ _0\"></span>ardevermindering is g<span class=\"_ _0\"></span>oodwill toege<span class=\"_ _0\"></span>kend aan een kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheid.In over<span class=\"_ _0\"></span>eenstemming met de de\ue616nitie v<span class=\"_ _0\"></span>an kasstroom<span class=\"_ _0\"></span>genererende eenheid heef<span class=\"_ _0\"></span>t het management v<span class=\"_ _2\"></span>an de Groep, de te r<span class=\"_ _2\"></span>appor<span class=\"ls1 ws1\">-</span>teren segmenten als kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheden ge\u00efdenti\ue616ceer<span class=\"_ _0\"></span>d, zijnde Agf<span class=\"_ _0\"></span>a Healthcare IT<span class=\"_ _1\"></span>, Radiology Solutions, Digital Print &amp; Chemicals en O\ue618set Solutions. Het te r<span class=\"_ _2\"></span>apporteren segment vertegenw<span class=\"_ _0\"></span>oordigt het laags<span class=\"_ _0\"></span>te niveau binnen de Gr<span class=\"_ _0\"></span>oep wa<span class=\"_ _0\"></span>arop goodwill opg<span class=\"_ _0\"></span>evolg<span class=\"_ _0\"></span>d wordt <span class=\"_ _0\"></span>voor interne m<span class=\"_ _0\"></span>anagementdoeleinden (zie toelichtin<span class=\"_ _0\"></span>g 6 \u2018T<span class=\"_ _1\"></span>e rapporteren segmenten<span class=\"_ _2\"></span>\u2019).Op het einde v<span class=\"_ _0\"></span>an 2022 w<span class=\"_ _0\"></span>erd de g<span class=\"_ _0\"></span>oodwill toebehorend a<span class=\"_ _0\"></span>an de segmenten HealthCare IT<span class=\"_ _1\"></span>, Radiology Solutions en Digital Print &amp; Chemicals getest op bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.<span class=\"_ _0\"></span> Deze test <span class=\"_ _0\"></span>was niet <span class=\"_ _0\"></span>vereist v<span class=\"_ _0\"></span>oor het segment O\ue618set Solutions,<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> de goodwill toegew<span class=\"_ _0\"></span>ezen a<span class=\"_ _0\"></span>an het segment O\ue618set Solutions reeds in de voor<span class=\"_ _0\"></span>gaande jaren v<span class=\"_ _0\"></span>olledig afgew<span class=\"_ _2\"></span>aardeerd w<span class=\"_ _2\"></span>as.Goodwill wor<span class=\"_ _2\"></span>dt getoetst voor bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering door<span class=\"_ _0\"></span> de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an elke kas<span class=\"_ _0\"></span>stroomgener<span class=\"_ _0\"></span>erende een<span class=\"ws1\">-</span>heid te verg<span class=\"_ _0\"></span>elijken met haar<span class=\"_ _2\"></span> realiseerbare <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de. De re<span class=\"_ _2\"></span>aliseerbare wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheid is be<span class=\"ws1\">-</span>paald aan de hand <span class=\"_ _0\"></span>van de ber<span class=\"_ _0\"></span>ekende bedrijfs<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>. De bedrijfsw<span class=\"_ _2\"></span>aarde wordt bep<span class=\"_ _0\"></span>aald als de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van v<span class=\"_ _0\"></span>erwach<span class=\"ws1\">-</span>te toekomstig<span class=\"_ _0\"></span>e kasstromen,<span class=\"_ _0\"></span> welk<span class=\"_ _0\"></span>e wor<span class=\"_ _0\"></span>den afgeleid v<span class=\"_ _2\"></span>an de huidige langetermijnplanning <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep.De disconteringsv<span class=\"_ _0\"></span>oet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt in de bepaling v<span class=\"_ _2\"></span>an de contante waarde v<span class=\"_ _2\"></span>an de verwachte toek<span class=\"_ _2\"></span>omstige kasstromen is een disconteringsv<span class=\"_ _0\"></span>oet die gebaseer<span class=\"_ _0\"></span>d is op een gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC).<span class=\"_ _0\"></span> De gewog<span class=\"_ _0\"></span>en gemiddelde ka<span class=\"ws1\">-</span>pitaalkost is g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d op deze v<span class=\"_ _2\"></span>an een gemiddelde marktdeelnemer<span class=\"_ _2\"></span> van een groep v<span class=\"_ _2\"></span>an peers waarbij een extr<span class=\"_ _2\"></span>a risicocom<span class=\"ws1\">-</span>ponent toegevoeg<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>d aan de kost <span class=\"_ _0\"></span>van eig<span class=\"_ _0\"></span>en vermogen.<span class=\"_ _0\"></span> De kost v<span class=\"_ _2\"></span>an vreemd vermog<span class=\"_ _0\"></span>en is gebaseer<span class=\"_ _0\"></span>d op voorw<span class=\"_ _0\"></span>aarden die verge<span class=\"_ _0\"></span>lijkbare bedrijv<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> hun langetermijn\ue616nancierin<span class=\"_ _0\"></span>g zouden kunnen onderh<span class=\"_ _0\"></span>andelen.De disconteringsv<span class=\"_ _0\"></span>oet is voor<span class=\"_ _0\"></span> elke kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>ende eenheid afzonderlijk bere<span class=\"_ _0\"></span>kend op basis <span class=\"_ _0\"></span>van de v<span class=\"_ _0\"></span>erhouding schuld<span class=\"ws1\">-</span>graa<span class=\"_ _0\"></span>d versus eigen <span class=\"_ _0\"></span>vermogen v<span class=\"_ _2\"></span>an elke groep v<span class=\"_ _2\"></span>an peers. De disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost bij wijz<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an iteratie<span class=\"_ _2\"></span>.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>1 Kasstroomgenererende eenheid Agfa HealthCare ITOp 31 december 20<span class=\"_ _2\"></span>22 bedraagt de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> 217 miljoen euro<span class=\"_ _2\"></span>. Per<span class=\"_ _2\"></span> jaareinde 2022 heef<span class=\"_ _0\"></span>t de Groep de goodwill be<span class=\"_ _0\"></span>horende tot de kasstroom<span class=\"_ _0\"></span>generer<span class=\"_ _0\"></span>ende eenheid Agfa HealthCar<span class=\"_ _0\"></span>e IT g<span class=\"_ _0\"></span>etoetst op een mogelijk<span class=\"_ _0\"></span>e bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering.Rekenin<span class=\"_ _0\"></span>g houdend met de gebruik<span class=\"_ _0\"></span>te veronders<span class=\"_ _0\"></span>tellingen is de bedrijfs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheid groter<span class=\"_ _0\"></span> dan haar<span class=\"_ _0\"></span> boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde en is er<span class=\"_ _0\"></span> geen bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t.De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt bepaald op basis <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomv<span class=\"_ _0\"></span>oor<span class=\"ws1\">-</span>spellingen o<span class=\"_ _0\"></span>ver de k<span class=\"_ _2\"></span>omende vijf jaar<span class=\"_ _2\"></span>. De kasstroomprognoses w<span class=\"_ _0\"></span>erden bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad v<span class=\"_ _2\"></span>an Bestuur g<span class=\"_ _0\"></span>oedgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _2\"></span>ategisch bedrijfsplan. Na v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _0\"></span> wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende een<span class=\"ws1\">-</span>heid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _0\"></span>oor de div<span class=\"_ _0\"></span>isie Information <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>echnology Solutions (IT<span class=\"_ _0\"></span>-oplossingen) van 1,5%.<span class=\"_ _2\"></span> Deze groeivoet is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an beschikbare mark<span class=\"_ _0\"></span>tinformatie<span class=\"_ _2\"></span>. De belangrijkste v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _0\"></span>gen gebruik<span class=\"_ _2\"></span>t in de beoordeling <span class=\"_ _0\"></span>van een mog<span class=\"_ _0\"></span>elijke bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering zijn bepaald door<span class=\"_ _0\"></span> het management <span class=\"_ _0\"></span>van het te r<span class=\"_ _2\"></span>apporteren segment Agfa He<span class=\"_ _2\"></span>althCare IT en zijn g<span class=\"_ _0\"></span>ebaseerd op pr<span class=\"_ _0\"></span>estaties uit het verle<span class=\"_ _0\"></span>den en de verw<span class=\"_ _0\"></span>achtingen w<span class=\"_ _2\"></span>at betreft marktont<span class=\"ws1\">-</span>wikke<span class=\"_ _0\"></span>ling.Deze zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 10,15% (2<span class=\"_ _0\"></span>021: 7<span class=\"_ _2\"></span>,91%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 12,43% (20<span class=\"_ _0\"></span>21: 9,51%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): 1,5% voor<span class=\"_ _2\"></span> IT-oplossin<span class=\"_ _0\"></span>gen (2021: 1,5%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05 (2021: US dollar<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>euro: 1,13);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws8b\">opbrengsten en brutow<span class=\"_ _0\"></span>instmarge: de opbr<span class=\"_ _0\"></span>engsten en de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e re\ue617ecteren de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het ma<span class=\"ws1\">-</span></span></span>nagement ge<span class=\"_ _0\"></span>baseerd op erv<span class=\"_ _0\"></span>aringen uit het v<span class=\"_ _0\"></span>erleden en rek<span class=\"_ _0\"></span>ening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek voor<span class=\"_ _2\"></span> het te rapporterensegment.Er w<span class=\"_ _0\"></span>erd een sensitiviteitsan<span class=\"_ _0\"></span>alyse uitgevoer<span class=\"_ _0\"></span>d w<span class=\"_ _0\"></span>aarbij het e\ue618ect onderzocht <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>van een r<span class=\"_ _0\"></span>edelijkerwijs mog<span class=\"_ _0\"></span>elijke v<span class=\"_ _0\"></span>erho<span class=\"ws1\">-</span>ging v<span class=\"_ _0\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC) met 100 b<span class=\"_ _0\"></span>asispunten. Dez<span class=\"_ _0\"></span>e sensitiviteitsanalyses hebben g<span class=\"_ _0\"></span>een risico op een mogelijks bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering onthuld. Op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an voornoemde gev<span class=\"_ _0\"></span>oeligheidsanalyse is het management erv<span class=\"_ _0\"></span>an overtuig<span class=\"_ _0\"></span>d dat een re<span class=\"_ _0\"></span>delijkerwijs moge<span class=\"_ _0\"></span>lijke wijzigin<span class=\"_ _0\"></span>g in een belangrijk<span class=\"_ _0\"></span>e veronderste<span class=\"_ _0\"></span>lling w<span class=\"_ _0\"></span>aarop het management zijn bep<span class=\"_ _0\"></span>aling v<span class=\"_ _0\"></span>an de realiseerb<span class=\"_ _0\"></span>are w<span class=\"_ _2\"></span>aarde van de eenheid heeft g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d, geen a<span class=\"_ _0\"></span>anleiding zal geven tot het boeken v<span class=\"_ _2\"></span>an een <span class=\"_ _9\"></span>bijzonder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.2 Kasstroomgenererende eenheid Radiology SolutionsOp 31 december 20<span class=\"_ _2\"></span>22 is de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Radiology Solutions <span class=\"_ _0\"></span>volle<span class=\"ws1\">-</span>dig afgew<span class=\"_ _2\"></span>aardeerd. <span class=\"_ _0\"></span>Als gevolg v<span class=\"_ _2\"></span>an een sterk verhoogde <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>ACC in combinatie met een a<span class=\"_ _0\"></span>chteruitgang v<span class=\"_ _2\"></span>an het business plan, is geblek<span class=\"_ _0\"></span>en dat de berek<span class=\"_ _2\"></span>ende bedrijfswaar<span class=\"_ _2\"></span>de van de eenheid lager<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>as dan de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>. Bijgevolg wer<span class=\"_ _0\"></span>d er een bijz<span class=\"_ _0\"></span>onder wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt ten belope <span class=\"_ _0\"></span>van 7<span class=\"_ _0\"></span>0 miljoen euro op goodw<span class=\"_ _0\"></span>ill en ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro op im<span class=\"ws1\">-</span>materi\u00eble v<span class=\"_ _2\"></span>aste activa met beperk<span class=\"_ _0\"></span>te gebruiksduur<span class=\"_ _2\"></span> in overige bedrijfsk<span class=\"_ _0\"></span>osten (zie toelichting 9). De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa Radiology Solutions wor<span class=\"_ _2\"></span>dt bepaald op basis v<span class=\"_ _0\"></span>an kasstroom<span class=\"ws1\">-</span>voorspelling<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de komende v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _2\"></span>. De kasstroompr<span class=\"_ _0\"></span>ognoses wer<span class=\"_ _0\"></span>den bepaald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad van Bes<span class=\"_ _0\"></span>tuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _0\"></span>ategisch bedrijfsplan.<span class=\"_ _0\"></span> Na v<span class=\"_ _0\"></span>ijf jaar <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgener<span class=\"_ _0\"></span>erende eenheid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _2\"></span>an -3,87%. De groeivoeten zijn afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _2\"></span>an beschikbare markt<span class=\"ws1\">-</span>informatie<span class=\"_ _2\"></span>. De gewogen g<span class=\"_ _0\"></span>emiddelde groeivoet is g<span class=\"_ _0\"></span>estegen ten opzichte <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>vorige jaar<span class=\"_ _2\"></span> omwille v<span class=\"_ _0\"></span>an het feit dat het segment Direct Radiogr<span class=\"_ _0\"></span>aphy (DR),<span class=\"_ _0\"></span> dat een positieve gr<span class=\"_ _0\"></span>oeivoet heeft,<span class=\"_ _0\"></span> aan gewicht g<span class=\"_ _0\"></span>ewonnen heeft in het bedrijfsplan.<span class=\"_ _0\"></span> De belangrijks<span class=\"_ _0\"></span>te veronderste<span class=\"_ _0\"></span>llingen ge<span class=\"_ _0\"></span>bruikt zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 9,<span class=\"_ _0\"></span>79% (2021: 7<span class=\"_ _2\"></span>,94%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 1<span class=\"_ _0\"></span>3,18% (2021: 9,6<span class=\"_ _0\"></span>7%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): -3,87% (20<span class=\"_ _0\"></span>21: -0,19%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">zilverprijzen: 20<span class=\"_ _0\"></span>,5 US dollar/T<span class=\"_ _2\"></span>roz.<span class=\"_ _0\"></span> (2021: 25 US dollar<span class=\"_ _0\"></span>/T<span class=\"_ _2\"></span>roz.);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05 (2021: US dollar<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>euro: 1,13);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 lsa ws27\">opbrengsten en brutowins<span class=\"_ _0\"></span>tmarge: de opbr<span class=\"_ _0\"></span>engsten en de brutow<span class=\"_ _0\"></span>instmarge r<span class=\"_ _0\"></span>e\ue617ecteren de verw<span class=\"_ _2\"></span>achtingen van het m<span class=\"_ _0\"></span>anage<span class=\"ls1 ws1\">-</span></span></span>ment gebaseer<span class=\"_ _2\"></span>d op er<span class=\"_ _9\"></span>varing<span class=\"_ _0\"></span>en uit het verleden en r<span class=\"_ _0\"></span>ekening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek v<span class=\"_ _0\"></span>oor het te r<span class=\"_ _2\"></span>apporteren segment.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.3 Kasstroomgenererende eenheid Digital Print &amp; ChemicalsOp 31 december 20<span class=\"_ _2\"></span>22 bedraagt de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Digital Print &amp; Che<span class=\"ws1\">-</span>micals 2 miljoen euro<span class=\"_ _0\"></span>. P<span class=\"_ _2\"></span>er jaareinde 20<span class=\"_ _0\"></span>22 heeft de Groep de g<span class=\"_ _0\"></span>oodwill behorende tot de kas<span class=\"_ _0\"></span>stroomgener<span class=\"_ _0\"></span>erende eenheid Digital Print &amp; Chemicals getoetst op een mog<span class=\"_ _0\"></span>elijke bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.Rekenin<span class=\"_ _0\"></span>g houdend met de gebruik<span class=\"_ _0\"></span>te veronders<span class=\"_ _0\"></span>tellingen is de bedrijfs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de eenheid groter dan haar<span class=\"_ _2\"></span> boekw<span class=\"_ _0\"></span>aarde en is er g<span class=\"_ _0\"></span>een bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt.De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Digital Print &amp; Chemicals w<span class=\"_ _0\"></span>ordt bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an kasstroom<span class=\"ws1\">-</span>voorspelling<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de komende v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _2\"></span>. De kasstroompr<span class=\"_ _0\"></span>ognoses wer<span class=\"_ _0\"></span>den bepaald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad van Bes<span class=\"_ _0\"></span>tuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _0\"></span>ategisch bedrijfsplan.<span class=\"_ _0\"></span> Na v<span class=\"_ _0\"></span>ijf jaar <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgener<span class=\"_ _0\"></span>erende eenheid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _0\"></span>oor de div<span class=\"_ _0\"></span>isie van 5%.<span class=\"_ _2\"></span> Deze groeivoet is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an beschikbare marktinform<span class=\"_ _0\"></span>atie.<span class=\"_ _2\"></span> De belangrijks<span class=\"_ _0\"></span>te veronderste<span class=\"_ _0\"></span>llingen ge<span class=\"_ _0\"></span>bruikt in de beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an een mogelijk<span class=\"_ _0\"></span>e bijzondere w<span class=\"_ _2\"></span>aardevermindering zijn bepaald door<span class=\"_ _0\"></span> het management v<span class=\"_ _2\"></span>an het te rapporteren segment Digital Print &amp; Chemicals en zijn g<span class=\"_ _0\"></span>ebaseerd op pr<span class=\"_ _0\"></span>estaties uit het verleden en de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>at betreft mark<span class=\"_ _2\"></span>tontwikkeling<span class=\"_ _0\"></span>.Deze zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 10,43%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 12,86%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): 5%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws8b\">opbrengsten en brutow<span class=\"_ _0\"></span>instmarge: de opbr<span class=\"_ _0\"></span>engsten en de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e re\ue617ecteren de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het ma<span class=\"ws1\">-</span></span></span>nagement ge<span class=\"_ _0\"></span>baseerd op erv<span class=\"_ _0\"></span>aringen uit het v<span class=\"_ _0\"></span>erleden en rek<span class=\"_ _0\"></span>ening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek voor<span class=\"_ _2\"></span> het te rapporterensegment.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.4 Kasstroomgenererende eenheid O\ue61eset SolutionsOp 31 december 20<span class=\"_ _2\"></span>22 omvat de boe<span class=\"_ _0\"></span>kw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid O\ue618set Solutions geen g<span class=\"_ _0\"></span>oodwill.<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.2 Onderzoek op bijzondere waardevermindering van immateri\u00eble activa met onbepaalde gebruiksduurOp het einde v<span class=\"_ _0\"></span>an 2022 heeft de Gr<span class=\"_ _0\"></span>oep geen immateri\u00eb<span class=\"_ _0\"></span>le activa met onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur op de b<span class=\"_ _0\"></span>alans. 2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.3 Gebruik<span class=\"_ _0\"></span>sduur van immateri\u00eble activa met een bep<span class=\"_ _9\"></span>erkte gebruiksduurDe gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an een immaterieel actief is de periode,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarin het actief verw<span class=\"_ _0\"></span>acht wor<span class=\"_ _0\"></span>dt op een directe of op een in<span class=\"ws1\">-</span>directe wijz<span class=\"_ _0\"></span>e bij te drag<span class=\"_ _0\"></span>en tot de toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _2\"></span>an de Groep. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erworven technologie,<span class=\"_ _0\"></span> klantencontra<span class=\"_ _0\"></span>cten en -relaties zijn de mees<span class=\"_ _0\"></span>t belangrijke imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.V<span class=\"_ _2\"></span>oor verworven technologie is de sch<span class=\"_ _0\"></span>atting v<span class=\"_ _0\"></span>an de resterende g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span> gebaseerd op een analyse <span class=\"_ _0\"></span>van f<span class=\"_ _0\"></span>actoren zo<span class=\"_ _0\"></span>als typische productlev<span class=\"_ _0\"></span>enscycli in de industrie en technologische en economische ver<span class=\"_ _0\"></span>oudering voortk<span class=\"_ _0\"></span>omende hoofdzake<span class=\"_ _0\"></span>lijk uit verw<span class=\"_ _0\"></span>achte acties v<span class=\"_ _0\"></span>an concurrenten en potenti\u00eble concurr<span class=\"_ _0\"></span>enten.Op 31 december 20<span class=\"_ _2\"></span>22 bedroeg de nettoboekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de door de Gr<span class=\"_ _0\"></span>oep verworven technologie 21 miljoen euro (2<span class=\"_ _0\"></span>021: 0 miljoen euro).<span class=\"_ _0\"></span> Deze technology w<span class=\"_ _0\"></span>erd v<span class=\"_ _0\"></span>erworven door de o<span class=\"_ _0\"></span>vername v<span class=\"_ _2\"></span>an Inca Digital Printers (zie toelichting 19.1). De v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>worven technology v<span class=\"_ _2\"></span>an de Groep heeft een gewogen g<span class=\"_ _0\"></span>emiddelde rester<span class=\"_ _0\"></span>ende levensduur <span class=\"_ _0\"></span>van 9 j<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. De gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an immateri\u00eble activ<span class=\"_ _2\"></span>a wordt reg<span class=\"_ _0\"></span>elmatig beoordee<span class=\"_ _0\"></span>ld en herzien indien noodzakelijk.V<span class=\"_ _2\"></span>oor verworven kl<span class=\"_ _0\"></span>antencontracten en -r<span class=\"_ _0\"></span>elaties is de schatting <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>esterende ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> gebaseer<span class=\"_ _2\"></span>d op ratio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s die het verval <span class=\"_ _0\"></span>van klantenr<span class=\"_ _0\"></span>elaties w<span class=\"_ _0\"></span>eergeven.<span class=\"_ _2\"></span> V<span class=\"_ _2\"></span>oor de schatting v<span class=\"_ _0\"></span>an dergelijk<span class=\"_ _2\"></span>e ratio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s beoordeelt de Groep de w<span class=\"_ _2\"></span>aarschijnlijkheid dat bestaande contr<span class=\"_ _2\"></span>acten worden hernieuw<span class=\"_ _0\"></span>d. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> de beoordeling <span class=\"_ _0\"></span>van de w<span class=\"_ _2\"></span>aarschijnlijkheid dat bestaande contr<span class=\"_ _0\"></span>acten worden hernieu<span class=\"_ _0\"></span>wd,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den de vra<span class=\"_ _0\"></span>ag, de concurr<span class=\"_ _0\"></span>entie en andere fa<span class=\"_ _0\"></span>ctoren zoals technologische a\ue607<span class=\"_ _0\"></span>ankelijkheid en daarmee verband houdende <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>sunk costs<span class=\"_ _2\"></span>\u2019 in overweging g<span class=\"_ _0\"></span>enomen. Op 31 december<span class=\"_ _0\"></span> 2022 be<span class=\"_ _0\"></span>droeg de nettoboek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de door de Groep verworven kl<span class=\"_ _0\"></span>antencontracten en -r<span class=\"_ _0\"></span>elaties 1 miljoen euro (2<span class=\"_ _0\"></span>021: 9 miljoen euro<span class=\"_ _0\"></span>). Gedurende 2<span class=\"_ _0\"></span>022 w<span class=\"_ _0\"></span>erd er<span class=\"_ _0\"></span> een bijzonder<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlies g<span class=\"_ _0\"></span>eboekt op de kl<span class=\"_ _0\"></span>antencontracten toeg<span class=\"_ _0\"></span>ewezen a<span class=\"_ _0\"></span>an het segment Radiology Solutions ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro<span class=\"_ _0\"></span>. Dit teng<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an de jaarlijkse test op bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering. De door<span class=\"_ _2\"></span> de Groep verworven klantencontr<span class=\"_ _0\"></span>acten en -rela<span class=\"_ _0\"></span>ties hebben een geschatte g<span class=\"_ _0\"></span>ewogen g<span class=\"_ _0\"></span>emiddelde resterende g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span> van onge<span class=\"ws1\">-</span>veer<span class=\"_ _0\"></span> vijf jaar<span class=\"_ _2\"></span>. De ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an immateri\u00eble activ<span class=\"_ _2\"></span>a wordt rege<span class=\"_ _0\"></span>lmatig beoordeeld en her<span class=\"_ _0\"></span>zien indien noodzakelijk.Hoewel de Groep <span class=\"_ _0\"></span>van oor<span class=\"_ _0\"></span>deel is dat de g<span class=\"_ _0\"></span>ebruikte <span class=\"_ _0\"></span>veronderstellin<span class=\"_ _0\"></span>gen (zo<span class=\"_ _0\"></span>als de productlevenscycli en de r<span class=\"_ _2\"></span>atio\u2019<span class=\"_ _1\"></span>s die het verval van kl<span class=\"_ _0\"></span>antenrelaties w<span class=\"_ _0\"></span>eergev<span class=\"_ _0\"></span>en) geschik<span class=\"_ _0\"></span>t zijn, k<span class=\"_ _0\"></span>unnen belangrijk<span class=\"_ _0\"></span>e verschillen in actuele erv<span class=\"_ _0\"></span>aring een impact hebben op de toekomstig<span class=\"_ _0\"></span>e afschrijvingslast <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de Groep.\ue619\ue605.<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>MA<span class=\"_ _2\"></span>TERI\u00cbLE V<span class=\"_ _0\"></span>ASTE ACTIV<span class=\"_ _0\"></span>AT<span class=\"_ _1\"></span>erreinen,  Machines en Meubilair en  V<span class=\"_ _0\"></span>aste activa in aanbouw  gebouwen en  technische overige materi\u00eble <span class=\"_ _1\"></span> en vooruitbetalingen  TOT<span class=\"_ _0\"></span>AALMILJOEN EUROinfrastructuuruitrustingvaste activaop materi\u00eble vaste activaAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _2ca\"> </span>\ue61d\ue61f\ue61e<span class=\"_ _193\"> </span>\ue61c.\ue619\ue61e\ue616<span class=\"_ _231\"> </span>\ue61c\ue619\ue614<span class=\"_ _2cb\"> </span>\ue61c\ue619<span class=\"_ _84\"> </span>\ue61c.\ue614\ue614\ue617V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2cc\"> </span>\ue617<span class=\"_ _28\"> </span>\ue61d\ue616<span class=\"_ _246\"> </span>\ue61a<span class=\"_ _18e\"> </span>\ue61d<span class=\"_ _2b5\"> </span>\ue61f\ue61aNieuwe leaseovereenkomsten<span class=\"_ _2cd\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _246\"> </span>\ue616<span class=\"_ _1ad\"> </span>-<span class=\"_ _2c5\"> </span>\ue616Investeringsuitgaven<span class=\"_ _2ce\"> </span>\ue61d<span class=\"_ _28\"> </span>\ue61d\ue617<span class=\"_ _246\"> </span>\ue616<span class=\"_ _18e\"> </span>\ue616<span class=\"_ _2b5\"> </span>\ue61f\ue618Buitengebruikstellingen<span class=\"_ _2cf\"> </span>(\ue61d\ue61a)<span class=\"_ _2e\"> </span>(\ue61f\ue619)<span class=\"_ _e2\"> </span>(\ue61d\ue61b)<span class=\"_ _281\"> </span>(\ue61f)<span class=\"_ _d3\"> </span>(\ue617\ue61d)Ingebruikname activa in aanbouw<span class=\"_ _2b1\"> </span>-<span class=\"_ _187\"> </span>\ue61d<span class=\"_ _245\"> </span>-<span class=\"_ _281\"> </span>(\ue61d)<span class=\"_ _61\"> </span>-Overboekingen<span class=\"_ _197\"> </span>\ue61d<span class=\"_ _14d\"> </span>\ue61f<span class=\"_ _245\"> </span>-<span class=\"_ _281\"> </span>(\ue61f)<span class=\"_ _29d\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _2ca\"> </span>\ue61d\ue61c\ue618<span class=\"_ _193\"> </span>\ue61c.\ue619\ue61c\ue61f<span class=\"_ _231\"> </span>\ue61c\ue61d\ue617<span class=\"_ _2cb\"> </span>\ue61c\ue619<span class=\"_ _84\"> </span>\ue61c.\ue614\ue614\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2cc\"> </span>\ue61f<span class=\"_ _14d\"> </span>\ue616<span class=\"_ _171\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _2c5\"> </span>\ue617Nieuwe leaseovereenkomsten<span class=\"_ _2cd\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _245\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _29d\"> </span>-Investeringsuitgaven<span class=\"_ _2ce\"> </span>\ue61d<span class=\"_ _28\"> </span>\ue61d\ue617<span class=\"_ _246\"> </span>\ue616<span class=\"_ _18e\"> </span>\ue618<span class=\"_ _2b5\"> </span>\ue61f\ue617Overnames<span class=\"_ _2d0\"> </span>\ue61f<span class=\"_ _28\"> </span>\ue61d\ue61e<span class=\"_ _246\"> </span>\ue61d<span class=\"_ _1ad\"> </span>-<span class=\"_ _8a\"> </span>\ue61d\ue61aBuitengebruikstellingen<span class=\"_ _2cf\"> </span>(\ue61f\ue616)<span class=\"_ _2e\"> </span>(\ue618\ue61f)<span class=\"_ _1c5\"> </span>(\ue616)<span class=\"_ _2d1\"> </span>(\ue61d)<span class=\"_ _d3\"> </span>(\ue61c\ue61d)Ingebruikname activa in aanbouw<span class=\"_ _2b1\"> </span>-<span class=\"_ _187\"> </span>\ue61d<span class=\"_ _245\"> </span>-<span class=\"_ _281\"> </span>(\ue61d)<span class=\"_ _61\"> </span>-Overboekingen<span class=\"_ _2d2\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _246\"> </span>\ue61f<span class=\"_ _281\"> </span>(\ue61d)<span class=\"_ _2c5\"> </span>\ue61fAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _2ca\"> </span>\ue61f\ue617\ue616<span class=\"_ _193\"> </span>\ue61c.\ue61d\ue617\ue61e<span class=\"_ _231\"> </span>\ue61c\ue619\ue61d<span class=\"_ _2cb\"> </span>\ue61c\ue615<span class=\"_ _84\"> </span>\ue61c.\ue614\ue619\ue615Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue61f\ue614\ue616)<span class=\"_ _23a\"> </span>(\ue61c.\ue61d\ue61d\ue61d)<span class=\"_ _31\"> </span>(\ue61c\ue61d\ue619)<span class=\"_ _13d\"> </span>(\ue614)<span class=\"_ _b5\"> </span>(\ue61c.\ue616\ue615\ue61f)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2a6\"> </span>(\ue618)<span class=\"_ _2e\"> </span>(\ue61d\ue616)<span class=\"_ _1c5\"> </span>(\ue61f)<span class=\"_ _1ad\"> </span>-<span class=\"_ _d3\"> </span>(\ue61f\ue61d)Afschrijvingen van het jaar<span class=\"_ _34\"> </span>(\ue616)<span class=\"_ _2e\"> </span>(\ue61d\ue618)<span class=\"_ _1c5\"> </span>(\ue61c)<span class=\"_ _1ad\"> </span>-<span class=\"_ _d3\"> </span>(\ue61f\ue619)Bijzondere waardeverminderingsverliezen<span class=\"_ _199\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _245\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _22\"> </span>(\ue61d)Buitengebruikstellingen<span class=\"_ _2d3\"> </span>\ue61d\ue61d<span class=\"_ _28\"> </span>\ue61f\ue617<span class=\"_ _164\"> </span>\ue61d\ue61b<span class=\"_ _18e\"> </span>\ue61d<span class=\"_ _2b5\"> </span>\ue618\ue619Overboekingen<span class=\"_ _197\"> </span>\ue61d<span class=\"_ _44\"> </span>-<span class=\"_ _246\"> </span>\ue61d<span class=\"_ _1ad\"> </span>-<span class=\"_ _2c5\"> </span>\ue61fGeaccumuleerde afschrijvingen en bijzondere waarde- (\ue61f\ue614\ue61d)<span class=\"_ _23a\"> </span>(\ue61c.\ue61d\ue61d\ue618)<span class=\"_ _31\"> </span>(\ue61c\ue61f\ue615)<span class=\"_ _13d\"> </span>(\ue616)<span class=\"_ _b5\"> </span>(\ue61c.\ue616\ue618\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2a6\"> </span>(\ue61d)<span class=\"_ _2a8\"> </span>(\ue61a)<span class=\"_ _14b\"> </span>(\ue61d)<span class=\"_ _1ad\"> </span>-<span class=\"_ _22\"> </span>(\ue618)Afschrijvingen van het jaar<span class=\"_ _34\"> </span>(\ue616)<span class=\"_ _2e\"> </span>(\ue61d\ue618)<span class=\"_ _1c5\"> </span>(\ue61c)<span class=\"_ _1ad\"> </span>-<span class=\"_ _d3\"> </span>(\ue61f\ue617)Bijzondere waardeverminderingsverliezen<span class=\"_ _2bc\"> </span>(\ue617)<span class=\"_ _2e\"> </span>(\ue61d\ue61e)<span class=\"_ _1c5\"> </span>(\ue61f)<span class=\"_ _2d1\"> </span>(\ue619)<span class=\"_ _d3\"> </span>(\ue61f\ue617)Overnames<span class=\"_ _2d4\"> </span>(\ue61f)<span class=\"_ _2d\"> </span>(\ue61b)<span class=\"_ _1c5\"> </span>(\ue61d)<span class=\"_ _1ad\"> </span>-<span class=\"_ _d3\"> </span>(\ue61d\ue61f)Buitengebruikstellingen<span class=\"_ _2d3\"> </span>\ue61f\ue616<span class=\"_ _28\"> </span>\ue618\ue61a<span class=\"_ _246\"> </span>\ue61a<span class=\"_ _18e\"> </span>\ue61d<span class=\"_ _2b5\"> </span>\ue61c\ue61eOverboekingen<span class=\"_ _2d2\"> </span>-<span class=\"_ _14d\"> </span>\ue61d<span class=\"_ _171\"> </span>-<span class=\"_ _281\"> </span>(\ue61d)<span class=\"_ _61\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue61f\ue616\ue61d)<span class=\"_ _23a\"> </span>(\ue61c.\ue61d\ue61c\ue617)<span class=\"_ _31\"> </span>(\ue61c\ue61d\ue61d)<span class=\"_ _b8\"> </span>(\ue61c\ue619)<span class=\"_ _b5\"> </span>(\ue61c.\ue616\ue61d\ue617)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fBoekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _2c7\"> </span>\ue61d\ue61d<span class=\"_ _28\"> </span>\ue616\ue619<span class=\"_ _164\"> </span>\ue61c\ue61d<span class=\"_ _18e\"> </span>\ue615<span class=\"_ _7b\"> </span>\ue61c\ue61f\ue616Boekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _2c7\"> </span>\ue61d\ue61c<span class=\"_ _28\"> </span>\ue616\ue616<span class=\"_ _164\"> </span>\ue61c\ue619<span class=\"_ _18e\"> </span>\ue616<span class=\"_ _7b\"> </span>\ue61c\ue61f\ue617Boekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _2c7\"> </span>\ue61f\ue619<span class=\"_ _28\"> </span>\ue616\ue61c<span class=\"_ _164\"> </span>\ue61c\ue61e<span class=\"_ _18e\"> </span>\ue61f<span class=\"_ _7b\"> </span>\ue61c\ue61e\ue616In 2022 be<span class=\"_ _0\"></span>droegen de in<span class=\"_ _0\"></span>vesteringsuitg<span class=\"_ _0\"></span>aven v<span class=\"_ _0\"></span>oor ma<span class=\"_ _0\"></span>teri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a 26 miljoen euro (20<span class=\"_ _0\"></span>21: 25 miljoen euro),<span class=\"_ _2\"></span> waarvan 1<span class=\"_ _0\"></span>6 miljoen euro (20<span class=\"_ _0\"></span>21: 16 miljoen euro) v<span class=\"_ _0\"></span>oornamelijk betr<span class=\"_ _0\"></span>ekking heeft op machines en technische uitr<span class=\"_ _0\"></span>usting voorname<span class=\"_ _0\"></span>lijk in Belgi\u00eb en w<span class=\"_ _0\"></span>aarvan 5 miljoen eur<span class=\"_ _0\"></span>o (2021: 4 miljoen eur<span class=\"_ _0\"></span>o) betrekking heef<span class=\"_ _0\"></span>t op activa in a<span class=\"_ _0\"></span>anbouw voor<span class=\"_ _2\"></span> e\ue614ci\u00ebntieverhoging, instandhouding en IT<span class=\"_ _2\"></span>-gerelateer<span class=\"_ _0\"></span>de projecten in de productie in Belgi\u00eb<span class=\"_ _2\"></span>, Duitsland en Brazili\u00eb<span class=\"_ _2\"></span>.De Groep<span class=\"_ _0\"></span>, als leasin<span class=\"_ _0\"></span>ggever<span class=\"_ _2\"></span>, heeft activ<span class=\"_ _2\"></span>a onder opera<span class=\"_ _0\"></span>tionele leaseov<span class=\"_ _0\"></span>ereenk<span class=\"_ _0\"></span>omsten opgenomen in de balans onder<span class=\"_ _2\"></span> de rubriek \u2018Overig<span class=\"_ _0\"></span>e materi\u00eble v<span class=\"_ _2\"></span>aste activa<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Per<span class=\"_ _2\"></span> einde december 2022 be<span class=\"_ _0\"></span>droeg de nettoboek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de materi\u00eble vas<span class=\"_ _0\"></span>te activa onder<span class=\"_ _2\"></span> operatione<span class=\"_ _0\"></span>le leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten 4 miljoen euro (2021: 6 miljoen eur<span class=\"_ _0\"></span>o) (zie toelichting 44).De bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en op machines en technische uitrusting bedr<span class=\"_ _2\"></span>agen 26 miljoen euro en hebben betrekking op entiteiten toeg<span class=\"_ _0\"></span>ewezen a<span class=\"_ _0\"></span>an O\ue618set Solutions activiteiten en als dusdanig in aanmerkin<span class=\"_ _0\"></span>g komen om te wor<span class=\"_ _2\"></span>den verkocht in 2<span class=\"_ _0\"></span>023.<span class=\"_ _0\"></span> Deze activ<span class=\"_ _2\"></span>a werden volle<span class=\"_ _0\"></span>dig afgeschrev<span class=\"_ _0\"></span>en aange<span class=\"_ _0\"></span>zien de verkoopprijs <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de te verkopen gr<span class=\"_ _0\"></span>oep v<span class=\"_ _0\"></span>an en<span class=\"ws1\">-</span>titeiten lager<span class=\"_ _0\"></span> is dan de nettoboek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an deze te verk<span class=\"_ _0\"></span>open groep v<span class=\"_ _0\"></span>an entiteiten. Meer<span class=\"_ _2\"></span> informatie is terug te vinden in sectie 4 \u2018Schattin<span class=\"_ _0\"></span>gen en oordelen <span class=\"_ _0\"></span>van het Man<span class=\"_ _0\"></span>agement\u2019<span class=\"_ _c3\"></span>.\ue619\ue686<span class=\"_ _0\"></span>. RECHT<span class=\"_ _0\"></span>\ue603OP\ue603GEBRUIK A<span class=\"_ _0\"></span>CTIV<span class=\"_ _0\"></span>AIngevolg<span class=\"_ _0\"></span>e de toepassing v<span class=\"_ _2\"></span>an IFRS 16 van<span class=\"_ _0\"></span>af 2019 erkent de Groep als le<span class=\"_ _2\"></span>asingnemer recht-op-gebr<span class=\"_ _0\"></span>uik activ<span class=\"_ _0\"></span>a, die het ge<span class=\"ws1\">-</span>bruiksrecht <span class=\"_ _0\"></span>van het g<span class=\"_ _0\"></span>ehuurde actief v<span class=\"_ _0\"></span>ertegenw<span class=\"_ _0\"></span>oordigen,<span class=\"_ _2\"></span> en leaseverplichtingen,<span class=\"_ _0\"></span> die de verplichting v<span class=\"_ _0\"></span>ertegenw<span class=\"_ _0\"></span>oordigen om toekomstig<span class=\"_ _0\"></span>e leasebetaling<span class=\"_ _0\"></span>en te verrichten.<span class=\"_ _0\"></span> De Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de optionele vrijstelling<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> leaseov<span class=\"_ _0\"></span>ereen<span class=\"ws1\">-</span>komsten met een le<span class=\"_ _0\"></span>aseperiode v<span class=\"_ _0\"></span>an 12 maanden of minder en <span class=\"_ _0\"></span>voor le<span class=\"_ _2\"></span>aseovereenkomsten <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> het onderliggend actief een beperkte w<span class=\"_ _2\"></span>aarde heeft, z<span class=\"_ _0\"></span>oals het merendeel v<span class=\"_ _2\"></span>an de ICT<span class=\"_ _0\"></span>-appara<span class=\"_ _0\"></span>tuur v<span class=\"_ _2\"></span>an de Groep.Het recht-op-gebr<span class=\"_ _0\"></span>uik actief wor<span class=\"_ _0\"></span>dt initieel erkend a<span class=\"_ _0\"></span>an kostprijs en v<span class=\"_ _0\"></span>ervolgens lineair<span class=\"_ _2\"></span> afgeschreven ov<span class=\"_ _0\"></span>er de res<span class=\"_ _0\"></span>terende lease-<span class=\"ws1\"> </span>termijn, tenzij de eigendom <span class=\"_ _0\"></span>van het onderligg<span class=\"_ _0\"></span>end actief overg<span class=\"_ _0\"></span>aat naar<span class=\"_ _0\"></span> de leasingnemer<span class=\"_ _2\"></span> aan het einde van de leasetermijn of wanneer<span class=\"_ _2\"></span> de kost v<span class=\"_ _0\"></span>an het recht-op-gebruik<span class=\"_ _0\"></span> actief ook de uitoefenprijs v<span class=\"_ _2\"></span>an een aankoopoptie omv<span class=\"_ _2\"></span>at. In deze g<span class=\"_ _0\"></span>evallen w<span class=\"_ _0\"></span>ordt het recht-op-gebr<span class=\"_ _0\"></span>uik actief afgeschr<span class=\"_ _0\"></span>even ov<span class=\"_ _0\"></span>er de lev<span class=\"_ _0\"></span>ensduur v<span class=\"_ _2\"></span>an het onderliggend actief,<span class=\"_ _0\"></span> in lijn met de methodiek die ook van toep<span class=\"_ _0\"></span>assing is voor<span class=\"_ _2\"></span> materi\u00eble vas<span class=\"_ _0\"></span>te activa.Onderstaande tabel toont een r<span class=\"_ _0\"></span>econciliatie met de eindbalans per<span class=\"_ _2\"></span> 31 december 2022 <span class=\"_ _0\"></span>voor de r<span class=\"_ _0\"></span>echt-op-gebruik<span class=\"_ _0\"></span> activ<span class=\"_ _0\"></span>a, uit<span class=\"ws1\">-</span>gesplitst naar<span class=\"_ _2\"></span> categorie.<span class=\"_ _0\"></span> De Groep onderscheidt vier<span class=\"_ _2\"></span> categorie\u00ebn: 1) terreinen,<span class=\"_ _0\"></span> gebouwen en infr<span class=\"_ _2\"></span>astructuur<span class=\"_ _0\"></span>, 2) personen<span class=\"_ _0\"></span>wa<span class=\"ws1\">-</span>gens, 3) o<span class=\"_ _0\"></span>verige tr<span class=\"_ _2\"></span>ansportmiddelen, voornamelijk<span class=\"_ _0\"></span> gerela<span class=\"_ _0\"></span>teerd aan onz<span class=\"_ _0\"></span>e productie<span class=\"_ _0\"></span>, en 4) ov<span class=\"_ _0\"></span>erige activ<span class=\"_ _0\"></span>a.Recht-op- Recht-op-gebruik <span class=\"_ _2\"></span> Recht-op- Recht-op-gebruik  gebruik  land, gebouwen, gebruik  overige  TOT<span class=\"_ _0\"></span>AALoverige infrastructuurauto\u2019<span class=\"_ _0\"></span>stransportmiddelenMILJOEN EUROactivaAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _127\"> </span>\ue614\ue618<span class=\"_ _2b5\"> </span>\ue61d\ue617<span class=\"_ _8c\"> </span>\ue61f<span class=\"_ _2d\"> </span>\ue61c<span class=\"_ _ee\"> </span>\ue61c\ue61f\ue616V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _29a\"> </span>\ue61f<span class=\"_ _2c5\"> </span>\ue61d<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _236\"> </span>\ue61aNieuwe leaseovereenkomsten<span class=\"_ _36\"> </span>\ue616<span class=\"_ _2c5\"> </span>\ue617<span class=\"_ _12e\"> </span>\ue61d<span class=\"_ _2d\"> </span>\ue61d<span class=\"_ _a4\"> </span>\ue61d\ue61fHerwaarderingen van leaseovereenkomsten<span class=\"_ _1a3\"> </span>\ue61c<span class=\"_ _29b\"> </span>(\ue61d)<span class=\"_ _f1\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _236\"> </span>\ue619Buitengebruikstellingen<span class=\"_ _13c\"> </span>(\ue61a)<span class=\"_ _22\"> </span>(\ue617)<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _92\"> </span>(\ue61d\ue61e)Overboekingen<span class=\"_ _138\"> </span>(\ue61a)<span class=\"_ _29b\"> </span>(\ue61f)<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _53\"> </span>(\ue618)Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _127\"> </span>\ue617\ue61d<span class=\"_ _2b5\"> </span>\ue61d\ue618<span class=\"_ _8c\"> </span>\ue61f<span class=\"_ _2d\"> </span>\ue61f<span class=\"_ _ee\"> </span>\ue61c\ue61d\ue61fV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2d5\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _a3\"> </span>-Nieuwe leaseovereenkomsten<span class=\"_ _36\"> </span>\ue617<span class=\"_ _2c5\"> </span>\ue61c<span class=\"_ _f1\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _23a\"> </span>\ue61d\ue616Herwaarderingen van leaseovereenkomsten<span class=\"_ _2d6\"> </span>(\ue61a)<span class=\"_ _61\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _53\"> </span>(\ue61f)Overnames<span class=\"_ _175\"> </span>\ue61c<span class=\"_ _61\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _236\"> </span>\ue61cBuitengebruikstellingen<span class=\"_ _13c\"> </span>(\ue61b)<span class=\"_ _22\"> </span>(\ue619)<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _92\"> </span>(\ue61d\ue619)Overboekingen<span class=\"_ _138\"> </span>(\ue61d)<span class=\"_ _29b\"> </span>(\ue61d)<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _53\"> </span>(\ue61f)Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _127\"> </span>\ue617\ue619<span class=\"_ _2b5\"> </span>\ue61d\ue615<span class=\"_ _8c\"> </span>\ue61f<span class=\"_ _2d\"> </span>\ue61c<span class=\"_ _ee\"> </span>\ue61c\ue61d\ue619Geaccumuleerde afschrijvingen en bijzondere waardeverminderings- (\ue61d\ue61f)<span class=\"_ _ee\"> </span>(\ue61c\ue615)<span class=\"_ _245\"> </span>(\ue61c)<span class=\"_ _2b\"> </span>-<span class=\"_ _a7\"> </span>(\ue619\ue617)verliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _29a\"> </span>\ue61a<span class=\"_ _2c5\"> </span>\ue61f<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _236\"> </span>\ue618Afschrijvingen van het jaar<span class=\"_ _169\"> </span>(\ue61d\ue619)<span class=\"_ _d3\"> </span>(\ue61d\ue61d)<span class=\"_ _b4\"> </span>(\ue61d)<span class=\"_ _28\"> </span>-<span class=\"_ _92\"> </span>(\ue61f\ue61c)Bijzondere waardeverminderingsverliezen<span class=\"_ _1a3\"> </span>(\ue61d)<span class=\"_ _61\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _85\"> </span>(\ue61d)Buitengebruikstellingen<span class=\"_ _2d7\"> </span>\ue61a<span class=\"_ _2c5\"> </span>\ue617<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _a4\"> </span>\ue61d\ue61eOverboekingen<span class=\"_ _195\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _236\"> </span>\ue61dGeaccumuleerde afschrijvingen en bijzondere waardeverminderings- (\ue619\ue61d)<span class=\"_ _ee\"> </span>(\ue61c\ue614)<span class=\"_ _245\"> </span>(\ue61c)<span class=\"_ _2b\"> </span><span class=\"ffb\">-<span class=\"_ _a7\"> </span></span>(\ue615\ue61d)verliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2d5\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _a3\"> </span>-Afschrijvingen van het jaar<span class=\"_ _169\"> </span>(\ue61d\ue619)<span class=\"_ _d3\"> </span>(\ue61d\ue61e)<span class=\"_ _b4\"> </span>(\ue61d)<span class=\"_ _28\"> </span>-<span class=\"_ _92\"> </span>(\ue61f\ue61c)Bijzondere waardeverminderingsverliezen<span class=\"_ _127\"> </span>(\ue61d\ue61d)<span class=\"_ _22\"> </span>(\ue616)<span class=\"_ _143\"> </span>(\ue61d)<span class=\"_ _2b\"> </span>-<span class=\"_ _92\"> </span>(\ue61d\ue618)Buitengebruikstellingen<span class=\"_ _2d7\"> </span>\ue61b<span class=\"_ _2c5\"> </span>\ue617<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _a4\"> </span>\ue61d\ue617Overboekingen<span class=\"_ _2d8\"> </span>\ue61d<span class=\"_ _2c5\"> </span>\ue61d<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _236\"> </span>\ue61dGeaccumuleerde afschrijvingen en bijzondere waardeverminderings- (\ue615\ue61f)<span class=\"_ _ee\"> </span>(\ue61f\ue618)<span class=\"_ _245\"> </span>(\ue61f)<span class=\"_ _23f\"> </span>(\ue61c)<span class=\"_ _a7\"> </span>(\ue614\ue617)verliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fBoekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _2be\"> </span>\ue619\ue617<span class=\"_ _8a\"> </span>\ue61c\ue616<span class=\"_ _12e\"> </span>\ue61c<span class=\"_ _2d9\"> </span>\ue61c<span class=\"_ _23a\"> </span>\ue615\ue614Boekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _2be\"> </span>\ue61d\ue61f<span class=\"_ _8a\"> </span>\ue61c\ue61f<span class=\"_ _12e\"> </span>\ue61c<span class=\"_ _2d9\"> </span>\ue61c<span class=\"_ _23a\"> </span>\ue619\ue618Nieuwe le<span class=\"_ _0\"></span>asecontracten afg<span class=\"_ _0\"></span>esloten in de loop v<span class=\"_ _0\"></span>an 2022 be<span class=\"_ _0\"></span>droegen 14 miljoen euro (2<span class=\"_ _0\"></span>021: 12 miljoen Eur<span class=\"_ _0\"></span>o) en betre\ue618en voornamelijk<span class=\"_ _0\"></span> gebouwen en personen<span class=\"_ _2\"></span>wagens. De toen<span class=\"_ _0\"></span>ame in recht-op-gebruik<span class=\"_ _0\"></span> activ<span class=\"_ _0\"></span>a w<span class=\"_ _0\"></span>as hierbij gelijk aan de toen<span class=\"_ _0\"></span>ame in leaseverplichtin<span class=\"_ _0\"></span>gen. Bijk<span class=\"_ _0\"></span>omende informatie betr<span class=\"_ _0\"></span>e\ue618ende de evolutie in leasev<span class=\"_ _0\"></span>erplichtingen w<span class=\"_ _0\"></span>ordt verme<span class=\"_ _0\"></span>ld in toelichting 38. Herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an leasecontracten in de loop v<span class=\"_ _2\"></span>an 2022 bedroeg<span class=\"_ _0\"></span>en minus 2 miljoen euro (20<span class=\"_ _0\"></span>21: 7 miljoen Euro) en be<span class=\"ws1\">-</span>tre\ue618en v<span class=\"_ _0\"></span>oornamelijk afg<span class=\"_ _0\"></span>elopen leasecontr<span class=\"_ _0\"></span>acten. Overnames ten belope v<span class=\"_ _2\"></span>an 8 miljoen Euro in 202<span class=\"_ _0\"></span>2 hebben betrekking op de o<span class=\"_ _0\"></span>vername v<span class=\"_ _2\"></span>an Inca (zie toelichting 19).In 2022 <span class=\"_ _0\"></span>werden bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsv<span class=\"_ _0\"></span>erliezen op r<span class=\"_ _0\"></span>echt-op-gebruik a<span class=\"_ _0\"></span>ctiva erk<span class=\"_ _0\"></span>end voor<span class=\"_ _0\"></span> een bedr<span class=\"_ _0\"></span>ag van 1<span class=\"_ _0\"></span>5 mil<span class=\"ws1\">-</span>joen euro (20<span class=\"_ _0\"></span>21: 1 miljoen euro).<span class=\"_ _0\"></span> Deze hebben betr<span class=\"_ _0\"></span>ekking op entiteiten toegew<span class=\"_ _0\"></span>ezen aan de O\ue618set Solutions activ<span class=\"_ _0\"></span>iteiten die in aanmerking komen om te <span class=\"_ _0\"></span>worden v<span class=\"_ _0\"></span>erkocht in 20<span class=\"_ _0\"></span>23. De<span class=\"_ _0\"></span>ze recht-op-g<span class=\"_ _0\"></span>ebruik activ<span class=\"_ _2\"></span>a werden volle<span class=\"_ _0\"></span>dig afgew<span class=\"_ _2\"></span>aardeerd aange<span class=\"_ _0\"></span>zien de verk<span class=\"_ _0\"></span>oopprijs voor<span class=\"_ _0\"></span> de te verk<span class=\"_ _0\"></span>open groep v<span class=\"_ _0\"></span>an entiteiten lager<span class=\"_ _2\"></span> is dan de nettoboekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de te verkopen groep v<span class=\"_ _2\"></span>an entiteiten. Meer informatie o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> deze gepl<span class=\"_ _0\"></span>ande verk<span class=\"_ _0\"></span>oop is terug te vinden in sectie 4 <span class=\"_ _0\"></span>\u2018Schattingen en oor<span class=\"_ _0\"></span>delen van het Man<span class=\"_ _0\"></span>agement\u2019<span class=\"_ _c3\"></span>.\ue604\ue618.<span class=\"_ _0\"></span> GEASSOCIEERDE DEELNEMINGEN EN OVERIGE<span class=\"_ _0\"></span> FINANCI\u00cbLE <span class=\"_ _0\"></span>ACTIV<span class=\"_ _2\"></span>A30.<span class=\"_ _2\"></span>1 Geasso<span class=\"_ _9\"></span>cieerde deelnemingenIn de loop v<span class=\"_ _0\"></span>an 2021 heeft de Gr<span class=\"_ _0\"></span>oep samen met andere inv<span class=\"_ _0\"></span>esteringspartners de onderneming P<span class=\"_ _2\"></span>enny Black<span class=\"_ _0\"></span> opgericht,<span class=\"_ _0\"></span> een start-up besloten vennootschap met beperk<span class=\"_ _2\"></span>te aansprakelijkheid die soft<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>e- en drukoplossing<span class=\"_ _0\"></span>en aanbiedt v<span class=\"_ _0\"></span>oor de \u2018<span class=\"_ _2\"></span>e-commerce business<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>. De Groep houdt een deelneming a<span class=\"_ _0\"></span>an in deze onderneming v<span class=\"_ _2\"></span>an 49,80%. De ge<span class=\"_ _0\"></span>associeerde<span class=\"_ _0\"></span> deelneming wor<span class=\"_ _2\"></span>dt gewaar<span class=\"_ _0\"></span>deerd volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode.<span class=\"_ _0\"></span> In de loop v<span class=\"_ _0\"></span>an 2022 in<span class=\"_ _0\"></span>vesteer<span class=\"_ _0\"></span>de de Groep additioneel een<span class=\"_ _0\"></span> bedrag <span class=\"_ _0\"></span>van 0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>7 miljoen euro in dez<span class=\"_ _0\"></span>e vennootschap<span class=\"_ _2\"></span>. Gedurende 202<span class=\"_ _0\"></span>2 werden <span class=\"_ _0\"></span>verliezen ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an 0,<span class=\"_ _2\"></span>7 miljoen euro geboek<span class=\"_ _0\"></span>t met betrekking tot het aan<span class=\"_ _0\"></span>gehouden aandeel.<span class=\"_ _0\"></span> (2021 : 0<span class=\"_ _2\"></span>,2 miljoen euro). De boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de investering in P<span class=\"_ _0\"></span>enny Black<span class=\"_ _0\"></span> bedr<span class=\"_ _0\"></span>aagt 0,<span class=\"_ _2\"></span>7 miljoen euro na opname v<span class=\"_ _0\"></span>an het aangehouden a<span class=\"_ _0\"></span>andeel. \ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61fMILJOEN EUROPenny Black (\ue616\ue61b,\ue617\ue61a%)Penny Black (\ue619\ue617,\ue614\ue61e%)Boekwaarde van de investering, inclusief goodwill<span class=\"_ _2da\"> </span>\ue61e,\ue619<span class=\"_ _139\"> </span>\ue61e,\ue619Nettoverlies, na winstbelastingen<span class=\"_ _13e\"> </span>(\ue61e,\ue61a)<span class=\"_ _1b0\"> </span>(\ue61d,\ue61a)Aandeel van de Groep in het nettoverlies van geassocieerde deelnemingen, na winstbelastingen<span class=\"_ _d9\"> </span>(\ue61e,\ue61f)<span class=\"_ _143\"> </span>(\ue61e,\ue616)Niet-gerealiseerde resultaten, na winstbelastingen<span class=\"_ _2db\"> </span>-<span class=\"_ _28f\"> </span>-Aandeel van de Groep in de niet-gerealiseerde resultaten van geassocieerde deelnemingen\ue612<span class=\"_ _20d\"> </span>-<span class=\"_ _28f\"> </span>-Beknopte \ue613nanci\u00eble informatie\ue612Langlopende activa<span class=\"_ _2dc\"> </span>\ue61e,\ue616<span class=\"_ _28f\"> </span>-Kortlopende activa<span class=\"_ _14f\"> </span>\ue61d,\ue61d<span class=\"_ _139\"> </span>\ue61d,\ue61aEigen vermogen<span class=\"_ _d\"> </span>\ue61d,\ue618<span class=\"_ _139\"> </span>\ue61d,\ue61fKortlopende verplichtingen<span class=\"_ _1f2\"> </span>-<span class=\"_ _139\"> </span>\ue61e,\ue61dAandeel van de Groep in het eigen vermogen<span class=\"_ _2dd\"> </span>\ue61e,\ue616<span class=\"_ _139\"> </span>\ue61e,\ue616Goodwill begrepen in de boekwaarde van de investering<span class=\"_ _2de\"> </span>-<span class=\"_ _28f\"> </span>-Boekwaarde van de investering in geassocieerde deelnemingen<span class=\"_ _2df\"> </span>\ue61e,\ue616<span class=\"_ _139\"> </span>\ue61e,\ue61630.2 Financi\u00eble activaP<span class=\"_ _0\"></span>er einde december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 en 2021 bev<span class=\"_ _2\"></span>atten \ue616nanci\u00eble activa aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _0\"></span>ia de niet-ger<span class=\"_ _0\"></span>ealiseerde r<span class=\"_ _0\"></span>esultaten de inv<span class=\"_ _0\"></span>es<span class=\"ws1\">-</span>tering in Digital Illustr<span class=\"_ _0\"></span>ate Inc., een Kor<span class=\"_ _0\"></span>eaanse f<span class=\"_ _0\"></span>abrikant v<span class=\"_ _0\"></span>an UV<span class=\"_ _2\"></span>-printers. De Groep houdt een deelnemin<span class=\"_ _0\"></span>g aan v<span class=\"_ _0\"></span>an 15% in deze onderneming<span class=\"_ _2\"></span>. De investering <span class=\"_ _0\"></span>wordt g<span class=\"_ _0\"></span>eboekt a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde,<span class=\"_ _0\"></span> zijnde de genoteer<span class=\"_ _0\"></span>de beurskoers. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>eranderingen in de re\u00eble w<span class=\"_ _2\"></span>aarde wor<span class=\"_ _0\"></span>den geboek<span class=\"_ _0\"></span>t in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten. De Groep duidde de<span class=\"_ _0\"></span>ze inv<span class=\"_ _0\"></span>estering aan in de categ<span class=\"_ _0\"></span>orie aangehouden a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde met wa<span class=\"_ _0\"></span>ardever<span class=\"_ _2\"></span>anderingen in de niet-gerealiseer<span class=\"_ _2\"></span>de resultaten, ge<span class=\"_ _0\"></span>zien deze in<span class=\"_ _0\"></span>vestering door<span class=\"_ _0\"></span> de Groep beschouw<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>dt als een stra<span class=\"_ _0\"></span>tegische investerin<span class=\"_ _0\"></span>g met de intentie om ze voor<span class=\"_ _2\"></span> een lange termijn aan te houden. Er<span class=\"_ _0\"></span> werden g<span class=\"_ _0\"></span>een dividenden ontv<span class=\"_ _2\"></span>angen gedurende 20<span class=\"_ _0\"></span>22 (2021: 0 miljoen eur<span class=\"_ _0\"></span>o).MILJOEN EURO<span class=\"_ _a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _24e\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Financi\u00eble activa gewaardeerd aan re\u00eble waarde met waardeveranderingen in de niet-gerealiseerde resultaten - \ue619<span class=\"_ _ac\"> </span>\ue616eigen-vermogensinstrumentenFinanci\u00eble activa aan geamortiseerde kostprijs<span class=\"_ _159\"> </span>\ue616<span class=\"_ _ac\"> </span>\ue61dTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2e0\"> </span><span class=\"ls1 ws1\">\ue61c\ue61e<span class=\"_ _ac\"> </span>\ue618</span>\ue604\ue690.<span class=\"_ _0\"></span> INVORDERBARE MINIMALE LEASEBET<span class=\"_ _2\"></span>ALINGENLeaseov<span class=\"_ _0\"></span>ereenkomsten <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arbij de tegenpartij,<span class=\"_ _0\"></span> de leasingnemer<span class=\"_ _2\"></span>, als economische eigen<span class=\"_ _0\"></span>aar v<span class=\"_ _2\"></span>an het actief wordt beschouw<span class=\"_ _2\"></span>d, worden opg<span class=\"_ _0\"></span>enomen als vor<span class=\"_ _0\"></span>dering voor<span class=\"_ _2\"></span> een bedrag gelijk a<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de toekomstige minimale le<span class=\"_ _0\"></span>asebeta<span class=\"ws1\">-</span>lingen.<span class=\"_ _0\"></span> De contante wa<span class=\"_ _0\"></span>arden v<span class=\"_ _2\"></span>an de toekomstige minimale le<span class=\"_ _0\"></span>asebetalingen bedr<span class=\"_ _0\"></span>oegen 105 miljoen euro op 31 december<span class=\"_ _2\"></span> 2022 (2<span class=\"_ _0\"></span>021: 10<span class=\"_ _0\"></span>2 miljoen euro) en zullen tot a<span class=\"_ _0\"></span>an het einde van de le<span class=\"_ _2\"></span>aseperiode \ue616nancieringsbaten voor<span class=\"_ _0\"></span> een bedrag <span class=\"_ _0\"></span>van 11 miljoen euro gener<span class=\"_ _0\"></span>eren (2021: 1<span class=\"_ _0\"></span>0 miljoen euro).Op 31 december 20<span class=\"_ _2\"></span>22 bedroegen de w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingen op dez<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen 1 miljoen euro (20<span class=\"_ _2\"></span>21: 2 miljoen euro). De invor<span class=\"_ _2\"></span>derbare,<span class=\"_ _0\"></span> minimale leasebetalin<span class=\"_ _0\"></span>gen zijn als volgt:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _2c8\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>T<span class=\"_ _2\"></span>otaal van de Contante waarde T<span class=\"_ _2\"></span>otaal van de Contante waarde Onverdiende <span class=\"_ _c3\"></span><span class=\"ls1 ws1\"> </span>Onverdiende <span class=\"_ _3\"></span> toekomstige van de toekomstige toekomstige van de toekomstige \ue614nancierings-<span class=\"ls1 ws1\"> </span>\ue613nancierings-<span class=\"ls1 ws1\"> </span>minimale lease- minimale lease- minimale lease- minimale lease- batenbatenMILJOEN EURObetalingenbetalingenbetalingenbetalingenNiet later dan \u00e9\u00e9n jaar<span class=\"_ _da\"> </span>\ue61a\ue617<span class=\"_ _263\"> </span>\ue616<span class=\"_ _1b0\"> </span>\ue61a\ue61f<span class=\"_ _e4\"> </span>\ue61a\ue619<span class=\"_ _263\"> </span>\ue616<span class=\"_ _1a6\"> </span>\ue61a\ue61aJaar +\ue61f<span class=\"_ _230\"> </span>\ue61f\ue61c<span class=\"_ _263\"> </span>\ue61a<span class=\"_ _1b0\"> </span>\ue61f\ue618<span class=\"_ _e4\"> </span>\ue61f\ue61c<span class=\"_ _263\"> </span>\ue61a<span class=\"_ _139\"> </span>\ue61f\ue618Jaar +\ue61a<span class=\"_ _230\"> </span>\ue61f\ue61f<span class=\"_ _263\"> </span>\ue61f<span class=\"_ _1b0\"> </span>\ue61f\ue61d<span class=\"_ _e4\"> </span>\ue61f\ue61d<span class=\"_ _263\"> </span>\ue61f<span class=\"_ _139\"> </span>\ue61d\ue61bJaar +\ue616<span class=\"_ _230\"> </span>\ue61d\ue61f<span class=\"_ _263\"> </span>\ue61d<span class=\"_ _1b0\"> </span>\ue61d\ue61f<span class=\"_ _e4\"> </span>\ue61d\ue618<span class=\"_ _263\"> </span>\ue61d<span class=\"_ _139\"> </span>\ue61d\ue616Jaar +\ue618<span class=\"_ _294\"> </span>\ue617<span class=\"_ _bc\"> </span>-<span class=\"_ _137\"> </span>\ue617<span class=\"_ _be\"> </span>\ue61b<span class=\"_ _263\"> </span>\ue61d<span class=\"_ _15d\"> </span>\ue61cLater dan vijf jaar<span class=\"_ _19e\"> </span>\ue616<span class=\"_ _32\"> </span>-<span class=\"_ _2e1\"> </span>\ue61a<span class=\"_ _12c\"> </span>\ue616<span class=\"_ _32\"> </span>-<span class=\"_ _15d\"> </span>\ue616T<span class=\"_ _2\"></span>otaal minimale leasebetalingen<span class=\"_ _1b5\"> </span>\ue61c\ue61e\ue614<span class=\"_ _47\"> </span>\ue61c\ue61e<span class=\"_ _246\"> </span>\ue617\ue617<span class=\"_ _204\"> </span>\ue61c\ue61c\ue619<span class=\"_ _47\"> </span>\ue61c\ue61c<span class=\"_ _132\"> </span>\ue61c\ue61e\ue619Niet gegarandeerde restwaarde<span class=\"_ _e3\"> </span>\ue61a<span class=\"_ _bc\"> </span>-<span class=\"_ _2e1\"> </span>\ue61a<span class=\"_ _12c\"> </span>\ue61d<span class=\"_ _32\"> </span>-<span class=\"_ _15d\"> </span>\ue61dTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2e2\"> </span><span class=\"ls1 ws1\">\ue61c\ue61c\ue61e<span class=\"_ _47\"> </span>\ue61c\ue61e<span class=\"_ _164\"> </span>\ue61c\ue61e\ue61f<span class=\"_ _204\"> </span>\ue61c\ue61c\ue618<span class=\"_ _47\"> </span>\ue61c\ue61c<span class=\"_ _171\"> </span>\ue61c\ue61e\ue618</span>W<span class=\"_ _2\"></span>aardeverminderingen<span class=\"_ _2e3\"> </span>(\ue61f)<span class=\"_ _2ae\"> </span>(\ue61d)V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _46\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _2e4\"> </span>\ue61d\ue61e\ue61aDe Groep sluit voor<span class=\"_ _2\"></span> bepaalde uitrusting \ue616nanci\u00eble le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomsten af voorn<span class=\"_ _0\"></span>amelijk vi<span class=\"_ _0\"></span>a Agfa Fin<span class=\"_ _0\"></span>ance (zijnde Agfa Finance NV<span class=\"_ _1\"></span>, Agfa Fin<span class=\"_ _0\"></span>ance Corp.<span class=\"_ _0\"></span> en Agfa Fin<span class=\"_ _0\"></span>ance Inc.) en via <span class=\"_ _0\"></span>Agfa verk<span class=\"_ _2\"></span>ooporganisaties in Austr<span class=\"_ _0\"></span>ali\u00eb en Belgi\u00eb<span class=\"_ _0\"></span>. Bij het aangaan v<span class=\"_ _2\"></span>an de leaseover<span class=\"_ _0\"></span>eenkomst bedr<span class=\"_ _2\"></span>aagt de contante waarde <span class=\"_ _0\"></span>van de minim<span class=\"_ _0\"></span>ale leasebetaling<span class=\"_ _0\"></span>en doorgaans min<span class=\"ws1\">-</span>stens 90% v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de activa die onder<span class=\"_ _2\"></span> een \ue616nanci\u00eble lease wor<span class=\"_ _0\"></span>den aangehouden.Het overgr<span class=\"_ _0\"></span>ote deel v<span class=\"_ _0\"></span>an de leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten afgesloten met A<span class=\"_ _0\"></span>gfa Finance hebben een niet-op<span class=\"_ _0\"></span>zegbar<span class=\"_ _0\"></span>e leaseperiode v<span class=\"_ _2\"></span>an vier<span class=\"_ _0\"></span> jaar<span class=\"_ _2\"></span>. Meestal voor<span class=\"_ _0\"></span>zien de over<span class=\"_ _0\"></span>eenkomsten in een k<span class=\"_ _0\"></span>oopoptie voor<span class=\"_ _0\"></span> het actief na het vers<span class=\"_ _0\"></span>trijken v<span class=\"_ _2\"></span>an de leaseperiode aan een w<span class=\"_ _0\"></span>aarde die doorga<span class=\"_ _0\"></span>ans tussen de 2% en 5% v<span class=\"_ _0\"></span>an de bruto-inv<span class=\"_ _0\"></span>estering bij het afsluiten v<span class=\"_ _0\"></span>an de leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omst bedra<span class=\"_ _0\"></span>agt.In sommige gev<span class=\"_ _2\"></span>allen wordt de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van het actief terugbetaald door<span class=\"_ _0\"></span> middel v<span class=\"_ _0\"></span>an een koopv<span class=\"_ _0\"></span>erplichting voor<span class=\"_ _2\"></span> ver<span class=\"ws1\">-</span>bruiksgoe<span class=\"_ _0\"></span>deren aan een hoger<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aarde dan hun mark<span class=\"_ _2\"></span>twaarde<span class=\"_ _2\"></span>.In dit gev<span class=\"_ _0\"></span>al dient de toeslag hoog genoeg te zijn om het initieel door<span class=\"_ _2\"></span> de leasinggever<span class=\"_ _0\"></span> ge\u00efnv<span class=\"_ _0\"></span>esteerde be<span class=\"_ _0\"></span>drag te dekk<span class=\"_ _0\"></span>en. In deze o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten kan de toeslag en/<span class=\"_ _2\"></span>of de leaseperiode v<span class=\"_ _0\"></span>erander<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den.Agfa Finance biedt h<span class=\"_ _0\"></span>aar diensten a<span class=\"_ _0\"></span>an via ha<span class=\"_ _0\"></span>ar dochterondernemin<span class=\"_ _0\"></span>gen in Frankrijk<span class=\"_ _0\"></span> en Itali\u00eb en via h<span class=\"_ _0\"></span>aar bijkantor<span class=\"_ _0\"></span>en in Eu<span class=\"ws1\">-</span>ropa (Sp<span class=\"_ _0\"></span>anje,<span class=\"_ _0\"></span> Zw<span class=\"_ _0\"></span>itserland, Benelux,<span class=\"_ _2\"></span> Duitsland, het V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _0\"></span> en de Scandinav<span class=\"_ _0\"></span>ische landen), <span class=\"_ _0\"></span>via Agf<span class=\"_ _0\"></span>a Finance Corp.<span class=\"_ _2\"></span> in de V<span class=\"_ _2\"></span>erenigde Staten en Agf<span class=\"_ _0\"></span>a Finance Inc. in Can<span class=\"_ _0\"></span>ada. Op 31 december<span class=\"_ _2\"></span> 2022 bedroeg de contante w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de minimale leasebetalin<span class=\"_ _0\"></span>gen voor<span class=\"_ _2\"></span> Agfa Finance v\u00f3\u00f3r<span class=\"_ _2\"></span> verrekening <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingen 104 miljoen euro (2<span class=\"_ _0\"></span>021: 101 miljoen euro).<span class=\"_ _0\"></span> De Agfa-v<span class=\"_ _0\"></span>erkooporganisa<span class=\"_ _0\"></span>tie in Austr<span class=\"_ _2\"></span>ali\u00eb  biedt de klanten \ue616nanciering aan voor<span class=\"_ _0\"></span> gra\ue616sche uitr<span class=\"_ _0\"></span>usting met een gemiddelde resterende le<span class=\"_ _2\"></span>aseperiode van tw<span class=\"_ _0\"></span>aalf maanden en in Belgi\u00eb is A<span class=\"_ _0\"></span>gfa O\ue618set B<span class=\"_ _0\"></span>V de leasin<span class=\"_ _0\"></span>ggever<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> o\ue618set-uitrusting<span class=\"_ _0\"></span>. Op 31 de<span class=\"ws1\">-</span>cember 20<span class=\"_ _2\"></span>22 bedroeg de contante wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de minimale leasebetalingen v<span class=\"_ _0\"></span>\u00f3\u00f3r v<span class=\"_ _0\"></span>errekenin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an wa<span class=\"_ _0\"></span>ardevermindering<span class=\"_ _0\"></span>en 1 miljoen euro (20<span class=\"_ _0\"></span>21: 1 miljoen euro).In 2022 en 2<span class=\"_ _0\"></span>021 heeft de Groep niets <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>aseportfolio verk<span class=\"_ _2\"></span>ocht.\ue604\ue619.<span class=\"_ _0\"></span> VOORRADENMILJOEN EURO<span class=\"_ _6f\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f7\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Grond- en hulpsto\ue615en<span class=\"_ _12f\"> </span>\ue617\ue61b<span class=\"_ _18e\"> </span>\ue61b\ue61fGoederen in bewerking en halfafgewerkte producten\ue610<span class=\"_ _1d6\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _2cb\"> </span>\ue61d\ue61d\ue61cAfgewerkte producten<span class=\"_ _25a\"> </span>\ue61f\ue61b<span class=\"_ _18e\"> </span>\ue61a\ue61eHandelsgoederen inclusief wisselstukken<span class=\"_ _2e5\"> </span>\ue61d\ue61b\ue61f<span class=\"_ _2cb\"> </span>\ue61f\ue61f\ue616Goederen onderweg en andere voorraden<span class=\"_ _1d2\"> </span>\ue61f\ue61b<span class=\"_ _2e6\"> </span>\ue61f\ue61fTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1d4\"> </span><span class=\"ls1 ws1\">\ue619\ue61c\ue614<span class=\"_ _2cb\"> </span>\ue619\ue614\ue616</span>De afwaar<span class=\"_ _2\"></span>deringen van de v<span class=\"_ _0\"></span>oorraden n<span class=\"_ _0\"></span>aar opbr<span class=\"_ _0\"></span>engstw<span class=\"_ _0\"></span>aarde be<span class=\"_ _0\"></span>droegen 12 miljoen euro in 2<span class=\"_ _0\"></span>022 (20<span class=\"_ _0\"></span>21: 12 miljoen euro).<span class=\"_ _2\"></span> <span class=\"_ _54\"></span><span class=\"ws1\"> </span>Deze afw<span class=\"_ _2\"></span>aarderingen hebben betre<span class=\"_ _0\"></span>kking op verouder<span class=\"_ _2\"></span>de, beschadig<span class=\"_ _0\"></span>de of verv<span class=\"_ _0\"></span>allen voorr<span class=\"_ _0\"></span>aad. In de g<span class=\"_ _0\"></span>econsolideerde w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening zijn de afw<span class=\"_ _0\"></span>aarderin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de voorr<span class=\"_ _0\"></span>aden in de kos<span class=\"_ _0\"></span>tprijs van <span class=\"_ _0\"></span>verkopen v<span class=\"_ _0\"></span>erwerkt.De stijging v<span class=\"_ _2\"></span>an de voorraad in v<span class=\"_ _0\"></span>ergelijking met het <span class=\"_ _0\"></span>voorgaande j<span class=\"_ _0\"></span>aar kan v<span class=\"_ _0\"></span>erklaar<span class=\"_ _0\"></span>d worden door<span class=\"_ _2\"></span> de e\ue618ecten van in\ue617atie<span class=\"_ _2\"></span>, pro<span class=\"ws1\">-</span>blemen in de bevoorr<span class=\"_ _0\"></span>adingslijnen, tek<span class=\"_ _2\"></span>orten van bepaalde onder<span class=\"_ _0\"></span>delen die vertr<span class=\"_ _2\"></span>aging in de afgewerkte pr<span class=\"_ _0\"></span>oducten opleveren en de overname <span class=\"_ _0\"></span>van Inca Digital Printers.<span class=\"_ _2\"></span> In de loop v<span class=\"_ _0\"></span>an 2022 heef<span class=\"_ _0\"></span>t de Groep Inca Digital Printers ov<span class=\"_ _0\"></span>ergenomen (zie toelichting 1<span class=\"_ _0\"></span>9). V<span class=\"_ _2\"></span>oorr<span class=\"_ _0\"></span>aden wer<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _2\"></span>d tegen re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de, zijnde de v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erkoopprijs in de normale gan<span class=\"_ _0\"></span>g van zak<span class=\"_ _2\"></span>en, verminderd met de v<span class=\"_ _0\"></span>erwachte afwer<span class=\"_ _2\"></span><span class=\"ws1\">-</span>kings- en verk<span class=\"_ _0\"></span>oopkosten en een r<span class=\"_ _0\"></span>edelijke w<span class=\"_ _0\"></span>instmarg<span class=\"_ _0\"></span>e gebaseer<span class=\"_ _0\"></span>d op de nodige te lever<span class=\"_ _0\"></span>en inspanningen om de <span class=\"_ _0\"></span>voorra<span class=\"_ _0\"></span>ad verkocht te krijg<span class=\"_ _0\"></span>en. \ue604\ue604.<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>OVERIGE VORDERINGENOverige v<span class=\"_ _0\"></span>orderingen k<span class=\"_ _2\"></span>unnen <span class=\"_ _9\"></span>als volgt voorg<span class=\"_ _0\"></span>esteld wor<span class=\"_ _0\"></span>den:MILJOEN EURO<span class=\"_ _11f\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _18c\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span> (\ue61d)Nog niet geactiveerde leasecontracten-<span class=\"_ _239\"> </span>(\ue61f)Nog te ontvangen deel van de overnameprijs van Inca<span class=\"_ _17e\"> </span>-<span class=\"_ _2e7\"> </span>\ue61aSubsidies en toelagen<span class=\"_ _2e8\"> </span>\ue61d<span class=\"_ _d7\"> </span>-V<span class=\"_ _2\"></span>orderingen ten opzichte van het personeel\ue610<span class=\"_ _180\"> </span>-<span class=\"_ _2e7\"> </span>\ue61dOverige vorderingen<span class=\"_ _26b\"> </span>\ue61a<span class=\"_ _2e7\"> </span>\ue616TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _157\"> </span><span class=\"ls1 ws1\">\ue619<span class=\"_ _2e7\"> </span>\ue615</span>(1) Leasingmateri<span class=\"_ _0\"></span>aal dat nog niet wer<span class=\"_ _0\"></span>d ge\u00efnstalleerd bij de klant ter<span class=\"_ _2\"></span> plaatse.\ue604\ue682.<span class=\"_ _0\"></span> GELDMIDDELEN EN KASEQUIV<span class=\"_ _2\"></span>ALENTENDe reconciliatie v<span class=\"_ _2\"></span>an geldmiddelen en kasequiv<span class=\"_ _0\"></span>alenten zoals ger<span class=\"_ _2\"></span>apporteerd in de geconsolideerde b<span class=\"_ _0\"></span>alans kan als volgt <span class=\"_ _26\"></span><span class=\"ws1\"> </span>worden w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en:MILJOEN EURO<span class=\"_ _6f\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f7\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Geldmiddelen en kasequivalenten zoals gerapporteerd in de geconsolideerde balans<span class=\"_ _48\"> </span>\ue61d\ue617\ue614<span class=\"_ _2cb\"> </span>\ue61c\ue61d\ue614Negatieve banksaldi (in de balans opgenomen onder de rubriek \u2018Rentedragende verplichtingen\u2019)<span class=\"_ _186\"> </span>-<span class=\"_ _d7\"> </span>-Geldmiddelen en kasequivalenten zoals weergegeven in het geconsolideerd kasstroomoverzicht<span class=\"_ _248\"> </span>\ue61d\ue617\ue614<span class=\"_ _2cb\"> </span>\ue61c\ue61d\ue614\ue604\ue683.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>ASTE <span class=\"_ _9\"></span>ACTIV<span class=\"_ _0\"></span>A AANGEHOUDEN VOOR VERK<span class=\"_ _2\"></span>OOPDe v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>verkoop hebben betr<span class=\"_ _0\"></span>ekking op de geplande <span class=\"_ _0\"></span>verkoop <span class=\"_ _0\"></span>van de activ<span class=\"_ _2\"></span>a van de gesloten o\ue618set drukplatenfa<span class=\"_ _0\"></span>briek in V<span class=\"_ _2\"></span>allese (Itali\u00eb<span class=\"_ _0\"></span>), toebehor<span class=\"_ _0\"></span>end aan het oper<span class=\"_ _0\"></span>ationele segment O\ue618set Solutions. De v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an deze ac<span class=\"ws1\">-</span>tiva is <span class=\"_ _0\"></span>voorzien voor<span class=\"_ _2\"></span> volgend jaar<span class=\"_ _2\"></span>. De boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an de betre\ue618ende terreinen, g<span class=\"_ _0\"></span>ebouwen en infr<span class=\"_ _2\"></span>astructuur wer<span class=\"_ _0\"></span>d gew<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span><span class=\"ws1\">-</span>deerd aan hun boek<span class=\"_ _2\"></span>waar<span class=\"_ _0\"></span>de op 31 december<span class=\"_ _2\"></span>. De re\u00eble w<span class=\"_ _0\"></span>aarde n<span class=\"_ _0\"></span>a aftrek <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>verkoopk<span class=\"_ _0\"></span>osten is groter<span class=\"_ _0\"></span> dan de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>.De v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>verkoop met betr<span class=\"_ _0\"></span>ekking tot P<span class=\"_ _0\"></span>ont-\u00e0-Marcq (Fr<span class=\"_ _2\"></span>ankrijk) werden in de loop v<span class=\"_ _2\"></span>an 2022 verk<span class=\"_ _0\"></span>ocht.De v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>verkoop met betr<span class=\"_ _0\"></span>ekking tot Leeds (V<span class=\"_ _2\"></span>erenigd K<span class=\"_ _0\"></span>oninkrijk) wer<span class=\"_ _0\"></span>den in de loop v<span class=\"_ _0\"></span>an 2021 verkocht met een meerw<span class=\"_ _2\"></span>aarde van 7 miljoen E<span class=\"_ _0\"></span>uro (zie toelichting 9.1 <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e bedrijfsopbrengsten<span class=\"_ _2\"></span>\u2019).\ue604\ue684.<span class=\"_ _0\"></span> OVERIGE ACTIV<span class=\"_ _0\"></span>AOverige lan<span class=\"_ _0\"></span>glopende en kortlopende activ<span class=\"_ _2\"></span>a kunnen als volgt v<span class=\"_ _0\"></span>oorgesteld w<span class=\"_ _0\"></span>orden:MILJOEN EURO<span class=\"_ _2e9\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _b4\"> </span>\ue61f\ue61e\ue61f\ue61fLanglopendLangetermijndienstverleningscontracten met betrekking tot toekomstige boekjaren (strategische leveranciers)<span class=\"_ _196\"> </span>\ue61d<span class=\"_ _28f\"> </span>-V<span class=\"_ _2\"></span>ooruitbetalingen (zie toelichting \ue616\ue617.\ue61f T<span class=\"_ _2\"></span>ransacties met andere partijen)<span class=\"_ _2ea\"> </span>\ue61d\ue61e<span class=\"_ _ec\"> </span>\ue619T<span class=\"_ _2\"></span>otaal langlopend<span class=\"_ _20\"> </span>\ue61c\ue61c<span class=\"_ _19a\"> </span>\ue614KortlopendLangetermijndienstverleningscontracten met betrekking tot toekomstige boekjaren (strategische leveranciers)\ue610<span class=\"_ _15d\"> </span>\ue61c<span class=\"_ _f1\"> </span>\ue61d\ue61eV<span class=\"_ _2\"></span>oorschotten op kosten (voornamelijk mbt douane-expediteurs)<span class=\"_ _13c\"> </span>-<span class=\"_ _233\"> </span>-W<span class=\"_ _2\"></span>aarborgen en bewaargevingen<span class=\"_ _2eb\"> </span>\ue619<span class=\"_ _ec\"> </span>\ue61aV<span class=\"_ _2\"></span>ooruitbetalingen<span class=\"_ _4\"> </span>\ue61a<span class=\"_ _ec\"> </span>\ue61aOverige\ue610<span class=\"_ _12\"> </span>\ue61d<span class=\"_ _233\"> </span>-T<span class=\"_ _2\"></span>otaal kortlopend<span class=\"_ _133\"> </span>\ue61c\ue614<span class=\"_ _f1\"> </span>\ue61c\ue616TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _113\"> </span><span class=\"ls1 ws1\">\ue61f\ue617<span class=\"_ _145\"> </span>\ue61f\ue619</span>EIGEN VERMOGEN <span class=\"_ _9\"></span>EN VERPLICHTINGEN\ue604\ue685<span class=\"_ _c3\"></span>. <span class=\"_ _9\"></span>EIGEN VERMOGENDe diverse componenten v<span class=\"_ _2\"></span>an het eigen vermogen evenals de <span class=\"_ _0\"></span>wijzigingen tus<span class=\"_ _0\"></span>sen 1 januari 2021 en 31 december<span class=\"_ _2\"></span> 2022 wor<span class=\"_ _2\"></span><span class=\"ws1\">-</span>den weerg<span class=\"_ _0\"></span>egeven in de <span class=\"_ _0\"></span>\u2018Geconsolideerde Sta<span class=\"_ _0\"></span>at v<span class=\"_ _0\"></span>an het Eigen V<span class=\"_ _2\"></span>ermogen<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1 Maatschappelijk kapitaal en uitgif<span class=\"_ _4d\"></span>tepremieOp 31 december 20<span class=\"_ _2\"></span>22 en 2021 bedra<span class=\"_ _0\"></span>agt het maatschappelijk<span class=\"_ _0\"></span> kapitaal v<span class=\"_ _0\"></span>an de Onderneming 187 miljoen euro<span class=\"_ _0\"></span>. Het aantal uit<span class=\"ls1 ws1\">-</span>staande aandelen bedr<span class=\"_ _2\"></span>aagt 154.820<span class=\"_ _0\"></span>.528 per 31 december<span class=\"_ _0\"></span> 2022 (2<span class=\"_ _0\"></span>021: 160<span class=\"_ _0\"></span>.506.<span class=\"_ _2\"></span>706 uitstaande aandelen<span class=\"_ _0\"></span>). 3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2 Ingekochte eigen aandelenDe reserve voor<span class=\"_ _2\"></span> eigen aandelen beva<span class=\"_ _0\"></span>t de kostprijs v<span class=\"_ _2\"></span>an de ingekochte eigen a<span class=\"_ _0\"></span>andelen. P<span class=\"_ _2\"></span>er 31 december 20<span class=\"_ _0\"></span>22 hield de Groep geen eigen aande<span class=\"_ _0\"></span>len aan (2021: 68.<span class=\"_ _0\"></span>053).Op 10 maart 20<span class=\"_ _0\"></span>21 heeft de Groep een pr<span class=\"_ _0\"></span>ogramma <span class=\"_ _0\"></span>van terug<span class=\"_ _0\"></span>koop v<span class=\"_ _2\"></span>an aandelen aangekondig<span class=\"_ _2\"></span>d voor een bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an 50 mil<span class=\"ws1\">-</span>joen euro<span class=\"_ _0\"></span>. Agf<span class=\"_ _0\"></span>a-Gev<span class=\"_ _0\"></span>aert NV heeft een \ue616nanci\u00eble tus<span class=\"_ _0\"></span>senpersoon verzocht om in zijn n<span class=\"_ _0\"></span>aam aandelen A<span class=\"_ _0\"></span>gfa-Gev<span class=\"_ _0\"></span>aert in te ko<span class=\"ws1\">-</span>pen voor<span class=\"_ _0\"></span> maximaal 50<span class=\"_ _2\"></span>.000.000 eur<span class=\"_ _0\"></span>o op basis v<span class=\"_ _0\"></span>an een discretionair<span class=\"_ _2\"></span> mandaat dat inging op 1 april 20<span class=\"_ _0\"></span>21 en gold tot 31 maart 2022.<span class=\"_ _2\"></span> De Raad van Bestuur<span class=\"_ _0\"></span> besliste op 8 maart 20<span class=\"_ _2\"></span>22 om het Aandeleninkoopprogr<span class=\"_ _0\"></span>amma 20<span class=\"_ _0\"></span>21 te verlengen tot en met 31 maart 20<span class=\"_ _0\"></span>23 (het \u2018V<span class=\"_ _2\"></span>erlengde <span class=\"_ _0\"></span>Aandeleninkooppr<span class=\"_ _0\"></span>ogramma 2<span class=\"_ _0\"></span>021<span class=\"_ _2\"></span>\u2019).Sinds het begin v<span class=\"_ _0\"></span>an het aandeleninkooppr<span class=\"_ _0\"></span>ogramma tot 9 juni 2<span class=\"_ _0\"></span>022 k<span class=\"_ _0\"></span>ocht de Agfa-Gev<span class=\"_ _2\"></span>aert Groep,<span class=\"_ _0\"></span> gebaseer<span class=\"_ _0\"></span>d op de trans<span class=\"ws1\">-</span>actiedatum,<span class=\"_ _0\"></span> 12.930<span class=\"_ _0\"></span>.66<span class=\"_ _0\"></span>2 eigen aandelen (20<span class=\"_ _0\"></span>21: 7<span class=\"_ _0\"></span>.312.53<span class=\"_ _2\"></span>7 aandelen; 2022: 5.618.125 a<span class=\"_ _0\"></span>andelen) v<span class=\"_ _0\"></span>oor een totaalbedr<span class=\"_ _2\"></span>ag van 50 miljoen euro euro (20<span class=\"_ _2\"></span>22: 21 miljoen euro; 2021: 29 miljoen eur<span class=\"_ _0\"></span>o). Met de<span class=\"_ _0\"></span>ze aankondigin<span class=\"_ _0\"></span>g heeft Agf<span class=\"_ _0\"></span>a-Gevaert NV<span class=\"_ _0\"></span> haar<span class=\"_ _0\"></span> aan<span class=\"ws1\">-</span>deleninkooppr<span class=\"_ _0\"></span>ogramma\ue6a0da<span class=\"_ _0\"></span>t op 1 april 2021 v<span class=\"_ _2\"></span>an start was geg<span class=\"_ _0\"></span>aan, be\u00ebindig<span class=\"_ _0\"></span>d.In de eerste jaarhelft <span class=\"_ _0\"></span>van 20<span class=\"_ _2\"></span>22 heeft de Groep 5.618.125 eigen aande<span class=\"_ _0\"></span>len ingek<span class=\"_ _0\"></span>ocht ten belope v<span class=\"_ _0\"></span>an 21 miljoen euro<span class=\"_ _0\"></span>. Dez<span class=\"_ _0\"></span>e ingek<span class=\"_ _0\"></span>ochte aandelen wer<span class=\"_ _2\"></span>den allemaal vernietigd in de eerste ja<span class=\"_ _0\"></span>arhelft v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2 (vernietiging<span class=\"_ _0\"></span>en 2021: 11.344.<span class=\"_ _0\"></span>336 aandelen<span class=\"_ _0\"></span>). <span class=\"_ _ce\"></span> Op 31 december 20<span class=\"_ _2\"></span>22 hield de Groep geen eigen aandelen a<span class=\"_ _0\"></span>an. 3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.3 Re\u00eble waardereserveDe re\u00eble w<span class=\"_ _2\"></span>aardereserve bev<span class=\"_ _0\"></span>at voorname<span class=\"_ _0\"></span>lijk de herwa<span class=\"_ _0\"></span>ardering v<span class=\"_ _2\"></span>an de deelneming van de Gr<span class=\"_ _0\"></span>oep in Digital Illustra<span class=\"_ _0\"></span>te Inc. aangeduid als g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d tegen re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten, dewe<span class=\"_ _0\"></span>lke nooit zullen over<span class=\"_ _0\"></span>geboek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>den naar de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g. 3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.4 AfdekkingsreserveP<span class=\"_ _0\"></span>er 31 december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 bevat de af<span class=\"_ _0\"></span>dekkingsreserve het e\ue618ectief g<span class=\"_ _0\"></span>edeelte v<span class=\"_ _0\"></span>an de ver<span class=\"_ _2\"></span>anderingen in re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an termijn<span class=\"ws1\">-</span>wisselcontr<span class=\"_ _2\"></span>acten aangeduid als kasstroom<span class=\"_ _0\"></span>afdekkingen.In de loop v<span class=\"_ _0\"></span>an 2022 en 2<span class=\"_ _0\"></span>021 duidde de Groep termijn<span class=\"_ _0\"></span>wisselcontr<span class=\"_ _2\"></span>acten aan als kasstroomafdekkin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an het vreemde valutarisico in US doll<span class=\"_ _0\"></span>ar met betre<span class=\"_ _0\"></span>kking tot zeer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarschijnlijke toek<span class=\"_ _0\"></span>omstige v<span class=\"_ _0\"></span>erkopen in die respectiev<span class=\"_ _0\"></span>e munten voor<span class=\"_ _0\"></span> de volgende 12 ma<span class=\"_ _0\"></span>anden. Het deel v<span class=\"_ _2\"></span>an de winsten op de termijnwis<span class=\"_ _0\"></span>selcontracten,<span class=\"_ _2\"></span> dat e\ue618ectief gebleken is (31 december 20<span class=\"_ _2\"></span>22: -2 miljoen euro<span class=\"_ _2\"></span>, na winstbelas<span class=\"_ _0\"></span>tingen; 31 december<span class=\"_ _0\"></span> 2021: - 2 miljoen euro<span class=\"_ _2\"></span>, na winstbel<span class=\"_ _0\"></span>astingen),<span class=\"_ _2\"></span> werd geboek<span class=\"_ _2\"></span>t in de niet-<span class=\"ws1\"> </span>gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten na wins<span class=\"_ _0\"></span>tbelastingen.Een<span class=\"_ _9\"></span> rec<span class=\"_ _9\"></span>onc<span class=\"_ _9\"></span>il<span class=\"_ _9\"></span>iati<span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>tab<span class=\"_ _9\"></span>elvo<span class=\"_ _9\"></span>rm<span class=\"_ _9\"></span> van d<span class=\"_ _9\"></span>e evolutie v<span class=\"_ _0\"></span>an de afdekkingsreserve per<span class=\"_ _2\"></span> type van risico w<span class=\"_ _0\"></span>erd toegev<span class=\"_ _0\"></span>oegd in toelichtin<span class=\"_ _0\"></span>g 21.4 \u2018Samen<span class=\"_ _0\"></span>vattende ta<span class=\"_ _0\"></span>bel v<span class=\"_ _0\"></span>an de afdekkingsr<span class=\"_ _0\"></span>eserve\u2019<span class=\"_ _c3\"></span>.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.5 Herwaardering van de nettoverplichting uit hoofde van de to<span class=\"_ _9\"></span>egezegdpensio<span class=\"_ _9\"></span>enregelingenHerwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de nettoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en bevatten z<span class=\"_ _0\"></span>owe<span class=\"_ _0\"></span>l de impact v<span class=\"_ _2\"></span>an de<span class=\"_ _9\"></span> eerste toepassing <span class=\"_ _0\"></span>van de in 2011 door<span class=\"_ _0\"></span>gevoer<span class=\"_ _0\"></span>de aanpassing<span class=\"_ _0\"></span>en aan IAS 19 alsook v<span class=\"_ _2\"></span>an alle daaropvolg<span class=\"_ _0\"></span>ende herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an<span class=\"_ _9\"></span> de nettoverplichting uit hoof<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an toegez<span class=\"_ _0\"></span>egdepensioenreg<span class=\"_ _0\"></span>elingen. Herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de nettoverplichting uit hoofde v<span class=\"_ _2\"></span>an de toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en hebben voornamelijk<span class=\"_ _0\"></span> betrekking op actuari\u00eble w<span class=\"_ _0\"></span>insten en verliez<span class=\"_ _0\"></span>en en het rendement op fondsbeleggin<span class=\"_ _0\"></span>gen, e<span class=\"_ _0\"></span>xclusief de bedrag<span class=\"_ _0\"></span>en die verv<span class=\"_ _0\"></span>at zitten in inte<span class=\"ls1 ws1\">-</span>restopbren<span class=\"_ _0\"></span>gsten op de toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen.De evolutie ov<span class=\"_ _0\"></span>er het jaar<span class=\"_ _2\"></span> 2022 wor<span class=\"_ _0\"></span>dt weerg<span class=\"_ _0\"></span>egeven in de v<span class=\"_ _0\"></span>olgende tabel:Herwaardering van de  \ue61a\ue61d december <span class=\"_ _1\"></span> \ue61d\ue61c december <span class=\"_ _2\"></span> MILJOEN EUROnettoverplichting uit hoofde van  Belastingsimpact\ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61ftoegezegdpensioenregelingenT<span class=\"_ _1\"></span>oelichting \ue61d\ue61a<span class=\"_ _287\"> </span>T<span class=\"_ _2\"></span>oelichting \ue61d\ue619.\ue616Herwaardering van de nettoverplichting uit hoofde van toegezegdpensioenregelingenMet betrekking tot materi\u00eble landen<span class=\"_ _2ec\"> </span>(\ue61d.\ue61e\ue61e\ue617)<span class=\"_ _28f\"> </span>\ue61d\ue616\ue618<span class=\"_ _2ad\"> </span>(\ue61f\ue61a)<span class=\"_ _236\"> </span>(\ue61c\ue61c\ue61a)Met betrekking tot niet-materi\u00eble landen<span class=\"_ _20f\"> </span>(\ue61f\ue619)<span class=\"_ _2cb\"> </span>\ue61f<span class=\"_ _e8\"> </span>-<span class=\"_ _243\"> </span>(\ue61f\ue618)TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2d7\"> </span><span class=\"ls1 ws1\">(\ue61c.\ue61e\ue61d\ue61d)<span class=\"_ _28f\"> </span>\ue61c\ue619\ue614<span class=\"_ _2e6\"> </span>(\ue61f\ue61d)<span class=\"_ _193\"> </span>(\ue617\ue61e\ue614)</span>De evolutie v<span class=\"_ _2\"></span>an het jaar<span class=\"_ _0\"></span>, na w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en is een stijging v<span class=\"_ _2\"></span>an 125 miljoen euro. Uitg<span class=\"_ _0\"></span>estelde belas<span class=\"_ _0\"></span>tingen met betrekkin<span class=\"_ _0\"></span>g tot de herwaar<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de nettoverplichtin<span class=\"_ _0\"></span>g uit hoofde v<span class=\"_ _0\"></span>an de toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen w<span class=\"_ _0\"></span>orden eveneens g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten. Het e\ue618ect <span class=\"_ _0\"></span>van w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>dt toegelicht in toelichting 1<span class=\"_ _2\"></span>7.4.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.6 V<span class=\"_ _2\"></span>alutakoersverschillenDe v<span class=\"_ _0\"></span>alutakoersv<span class=\"_ _0\"></span>erschillen bev<span class=\"_ _0\"></span>atten zow<span class=\"_ _0\"></span>el de v<span class=\"_ _0\"></span>alutakoers<span class=\"_ _0\"></span>verschillen die voortv<span class=\"_ _0\"></span>loeien uit de omrekenin<span class=\"_ _0\"></span>g van de j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>e<span class=\"ls1 ws1\">-</span>ningen v<span class=\"_ _2\"></span>an buitenlandse activiteiten, als de v<span class=\"_ _2\"></span>alutakoersverschillen a\ue615<span class=\"_ _0\"></span>omstig uit de omrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de verplichting die de netto-inves<span class=\"_ _0\"></span>tering v<span class=\"_ _0\"></span>an de Onderneming in een buitenlandse entiteit afdek<span class=\"_ _0\"></span>t. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ot mei 2016 maak<span class=\"_ _0\"></span>te de Groep gebr<span class=\"_ _0\"></span>uik v<span class=\"_ _0\"></span>an ter<span class=\"ls1 ws1\">-</span>mijnwis<span class=\"_ _0\"></span>selverrichtingen uitg<span class=\"_ _0\"></span>edruk<span class=\"_ _0\"></span>t in US dollar om het v<span class=\"_ _2\"></span>alutarisico met betrekking tot de netto-inv<span class=\"_ _0\"></span>estering in \u00e9\u00e9n v<span class=\"_ _0\"></span>an haar dochterondernemingen in de <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erenigde Staten af te dekk<span class=\"_ _0\"></span>en. V<span class=\"_ _2\"></span>anaf mei 201<span class=\"_ _0\"></span>6 heeft de Groep de aan<span class=\"_ _0\"></span>wijzing v<span class=\"_ _2\"></span>an indekking van een netto-in<span class=\"_ _2\"></span>vestering ingetrokk<span class=\"_ _0\"></span>en. Het e\ue618ectiev<span class=\"_ _0\"></span>e deel v<span class=\"_ _0\"></span>an de winst op de af<span class=\"_ _0\"></span>dekkingsinstrumenten dat r<span class=\"_ _0\"></span>echtstreek<span class=\"_ _0\"></span>s in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten opgenomen w<span class=\"_ _0\"></span>erd (V<span class=\"_ _2\"></span>alutakoers<span class=\"_ _0\"></span>verschillen 31 december<span class=\"_ _0\"></span> 2022: 10 miljoen eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> 31 december 2<span class=\"_ _0\"></span>021: 10 miljoen euro),<span class=\"_ _2\"></span> zal vrijvallen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening op het moment van afstoting of gedee<span class=\"_ _0\"></span>ltelijke afstotin<span class=\"_ _0\"></span>g van de buitenlandse entiteit.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7 DividendenIn 2021 w<span class=\"_ _0\"></span>erd er<span class=\"_ _0\"></span> geen dividend uitbeta<span class=\"_ _0\"></span>ald naar a<span class=\"_ _0\"></span>anleiding v<span class=\"_ _0\"></span>an de beslissing v<span class=\"_ _0\"></span>an de Algemene <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ergadering v<span class=\"_ _0\"></span>an Aandeelhou<span class=\"ws1\">-</span>ders v<span class=\"_ _0\"></span>an Agfa-Gev<span class=\"_ _2\"></span>aert NV van 11 <span class=\"_ _0\"></span>mei 2021.<span class=\"_ _0\"></span> In 2022 <span class=\"_ _0\"></span>werd er<span class=\"_ _2\"></span> geen dividend uitbetaald naar<span class=\"_ _0\"></span> aanleiding v<span class=\"_ _0\"></span>an de beslissing v<span class=\"_ _2\"></span>an de Algemene <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ergadering v<span class=\"_ _0\"></span>an Aandeelhouders v<span class=\"_ _2\"></span>an Agfa-Gev<span class=\"_ _0\"></span>aert NV v<span class=\"_ _2\"></span>an 10 mei 2022. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oor 202<span class=\"_ _0\"></span>3 wordt er<span class=\"_ _2\"></span> geen betaling van dividend voor<span class=\"_ _0\"></span>gesteld door<span class=\"_ _0\"></span> de Raad v<span class=\"_ _2\"></span>an Bestuur<span class=\"_ _0\"></span>.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.8 MinderheidsbelangenMinderheidsbelangen houden een m<span class=\"_ _0\"></span>aterieel belang aan in neg<span class=\"_ _0\"></span>en dochteronderneming<span class=\"_ _0\"></span>en, gesitueer<span class=\"_ _0\"></span>d in Groot-China en de ASEAN-regio (31 december 20<span class=\"_ _2\"></span>22: 40 miljoen euro; 31 december 20<span class=\"_ _0\"></span>21: 52 miljoen euro).<span class=\"_ _0\"></span> In Europ<span class=\"_ _0\"></span>a zijn er een p<span class=\"_ _0\"></span>aar dochter<span class=\"_ _2\"></span><span class=\"ls1 ws1\">-</span>ondernemingen w<span class=\"_ _2\"></span>aarin minderheidsbelangen een aandeel aanhouden d<span class=\"_ _0\"></span>at v<span class=\"_ _0\"></span>an ondergeschikt be<span class=\"_ _0\"></span>lang is voor<span class=\"_ _2\"></span> de Groep (<span class=\"_ _9\"></span>31 december 20<span class=\"_ _2\"></span>22: 1 miljoen euro; 31 december 20<span class=\"_ _0\"></span>21: 1 miljoen euro).Met ingang v<span class=\"_ _2\"></span>an 1 september 2010 bundelen A<span class=\"_ _0\"></span>gfa Graphics NV<span class=\"_ _0\"></span> en haar<span class=\"_ _0\"></span> zakenpartner<span class=\"_ _2\"></span> Shenzhen Brother Gao Deng In<span class=\"_ _0\"></span>vest<span class=\"ls1 ws1\">-</span>ment Group Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _0\"></span> hun activiteiten,<span class=\"_ _0\"></span> gericht op het versterk<span class=\"_ _2\"></span>en van de marktpositie <span class=\"_ _0\"></span>van beide p<span class=\"_ _0\"></span>artners in Groot-China en de ASEAN-regio<span class=\"_ _2\"></span>. Shenzhen Brother Gao Den<span class=\"_ _0\"></span>g Investment Gr<span class=\"_ _0\"></span>oup Co.<span class=\"_ _2\"></span> Ltd. houdt een participatie aan v<span class=\"_ _2\"></span>an 49% in Agfa Gr<span class=\"_ _2\"></span>aphics<span class=\"_ _9\"></span> Asia Ltd., de holding <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>ecombineerde activ<span class=\"_ _0\"></span>iteiten van beide p<span class=\"_ _0\"></span>artijen.De dochterondernemingen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Agfa Gr<span class=\"_ _0\"></span>aphics Asia Ltd.<span class=\"_ _0\"></span> zijn: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa (W<span class=\"_ _0\"></span>uxi) Printing Plate Co<span class=\"_ _2\"></span>., Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa ASEAN Sdn.<span class=\"_ _0\"></span> Bhd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa Imaging (Shenzhen) C<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa Singapore Pte<span class=\"_ _2\"></span>. Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>aiw<span class=\"_ _0\"></span>an Co Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa Graphics Sh<span class=\"_ _0\"></span>anghai Co<span class=\"_ _0\"></span>. Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa Pty Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws77\">OOO Agfa Graphics</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa HuaGuang (Shan<span class=\"_ _0\"></span>ghai) Graphics</span></span>Op <span class=\"_ _9\"></span>basi<span class=\"_ _9\"></span>s van<span class=\"_ _9\"></span> d<span class=\"_ _9\"></span>e a<span class=\"_ _9\"></span>nal<span class=\"_ _9\"></span>yse<span class=\"_ _9\"></span> van d<span class=\"_ _9\"></span>e \u2018Governance<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>-structuren die momenteel v<span class=\"_ _2\"></span>an kracht zijn, heeft de Gr<span class=\"_ _0\"></span>oep geoordee<span class=\"_ _0\"></span>ld dat ze con<span class=\"ls1 ws1\">-</span>trole heeft in de desbetre\ue618<span class=\"_ _0\"></span>ende dochterondernemingen.<span class=\"_ _0\"></span> Het ge<span class=\"_ _0\"></span>accumuleerde bedr<span class=\"_ _2\"></span>ag toewijsbaar aan de minderheidsbe<span class=\"_ _0\"></span>lan<span class=\"ls1 ws1\">-</span>gen v<span class=\"_ _2\"></span>an Shenzhen Brother Gao Deng In<span class=\"_ _0\"></span>vestment Group C<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Ltd. en Luck<span class=\"_ _2\"></span>y HuaGuang Graphics Co<span class=\"_ _2\"></span>. Ltd. bedr<span class=\"_ _0\"></span>aagt 40 miljoen euro per<span class=\"_ _0\"></span> 31 december 20<span class=\"_ _0\"></span>22, inclusief het g<span class=\"_ _0\"></span>ealloceerd <span class=\"_ _0\"></span>verlies v<span class=\"_ _0\"></span>an 2 miljoen euro dat toe<span class=\"_ _0\"></span>behoort aan de minderheidsbelang<span class=\"_ _0\"></span>en van de<span class=\"_ _0\"></span>ze zakenp<span class=\"_ _0\"></span>artners.De volgende ta<span class=\"_ _0\"></span>bel geeft de \ue616nanci\u00eble inf<span class=\"_ _0\"></span>ormatie weer<span class=\"_ _2\"></span> voor de dochteronderneming<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>aarin de zakenp<span class=\"_ _0\"></span>artner<span class=\"_ _2\"></span>, Shenzhen Brother<span class=\"_ _0\"></span> Gao Deng Inv<span class=\"_ _0\"></span>estment Group Co<span class=\"_ _0\"></span>. Ltd.,<span class=\"_ _0\"></span> een minderheidsbelang aanhoudt v<span class=\"_ _2\"></span>an 49%, opgeste<span class=\"_ _0\"></span>ld in overeens<span class=\"_ _0\"></span>temming met IFRS. De<span class=\"_ _0\"></span>ze vennootsch<span class=\"_ _0\"></span>ap wer<span class=\"_ _0\"></span>d in 2019 door <span class=\"_ _0\"></span>Agfa Gr<span class=\"_ _0\"></span>aphics Asia,<span class=\"_ _0\"></span> een onderneming w<span class=\"_ _0\"></span>aarin de Groep een belan<span class=\"_ _0\"></span>g aanhoudt v<span class=\"_ _0\"></span>an 51%, en door<span class=\"_ _0\"></span> Luck<span class=\"_ _0\"></span>y HuaGuang Gr<span class=\"_ _0\"></span>aphics Co Ltd. samen opg<span class=\"_ _0\"></span>ericht. Dez<span class=\"_ _0\"></span>e laatste houdt een dee<span class=\"_ _0\"></span>lnemingspercentage aan <span class=\"_ _0\"></span>van 4<span class=\"_ _0\"></span>9% in deze nieuw<span class=\"_ _0\"></span> opgerichte vennootschap<span class=\"_ _2\"></span>. Dit brengt het minderheidsbelang in de<span class=\"_ _0\"></span>ze vennootsch<span class=\"_ _0\"></span>ap op 73,99%.<span class=\"_ _0\"></span> De informatie is voor<span class=\"_ _0\"></span> intercompan<span class=\"_ _0\"></span>y eliminaties met ander<span class=\"_ _0\"></span>e ondernemingen v<span class=\"_ _2\"></span>an de Agfa-Geva<span class=\"_ _0\"></span>ert Groep.\ue61f\ue61e\ue61f\ue61d<span class=\"_ _17b\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Agfa Graphics Asia Agfa Graphics Asia Agfa HuaGuang <span class=\"_ _1\"></span> Agfa HuaGuang <span class=\"_ _1\"></span> Ltd. en haar dochter- Ltd. en haar dochter- Graphics  Graphics  ondernemingen ondernemingen (\ue619\ue61a,\ue61b\ue61b%)(\ue616\ue61d,\ue617\ue617%)MILJOEN EURO(\ue616\ue61b%)(\ue619\ue617%)Vlottende activa<span class=\"_ _144\"> </span>\ue61b\ue61c<span class=\"_ _40\"> </span>\ue616\ue61b<span class=\"_ _145\"> </span>\ue619\ue61b<span class=\"_ _40\"> </span>\ue616\ue61aV<span class=\"_ _0\"></span>aste activa<span class=\"_ _259\"> </span>\ue616\ue61b<span class=\"_ _e4\"> </span>\ue61d<span class=\"_ _145\"> </span>\ue61a\ue618<span class=\"_ _4a\"> </span>-Kortlopende verplichtingen<span class=\"_ _2df\"> </span>\ue616\ue619<span class=\"_ _40\"> </span>\ue616\ue618<span class=\"_ _145\"> </span>\ue61a\ue61c<span class=\"_ _40\"> </span>\ue61a\ue61cLanglopende verplichtingen<span class=\"_ _2ed\"> </span>\ue61f<span class=\"_ _4a\"> </span>-<span class=\"_ _ec\"> </span>\ue61f<span class=\"_ _4a\"> </span>-Netto-activa Agfa Graphics <span class=\"_ _0\"></span>Asia Ltd. en haar  \ue617\ue617<span class=\"_ _39\"> </span>\ue618<span class=\"_ _145\"> </span>\ue616\ue619<span class=\"_ _39\"> </span>\ue618dochterondernemingen (geconsolideerd)Netto-activa toewijsbaar aan minderheidsbelangen in <span class=\"ls1\"> </span>\ue61a\ue619<span class=\"_ _164\"> </span>-<span class=\"_ _12e\"> </span>\ue61e\ue618<span class=\"_ _164\"> </span>-Ag<span class=\"_ _9\"></span>fa Graphics Asia Ltd. en haar dochterondernemingen (\ue61a\ue61b%)Netto-activa toewijsbaar aan minderheidsbelangen in  -<span class=\"_ _1c5\"> </span>\ue61a<span class=\"_ _28f\"> </span>-<span class=\"_ _14b\"> </span>\ue61aAg<span class=\"_ _9\"></span>fa HuaGuang Graphics (\ue61c\ue61e,\ue61b\ue61b%)Opbrengsten<span class=\"_ _2ee\"> </span>\ue61d\ue617\ue616<span class=\"_ _31\"> </span>\ue61d\ue61a\ue61f<span class=\"_ _137\"> </span>\ue61d\ue619\ue61f<span class=\"_ _31\"> </span>\ue61d\ue61d\ue61bWinst over het boekjaar<span class=\"_ _29a\"> </span>\ue61c<span class=\"_ _4a\"> </span>-<span class=\"_ _139\"> </span>(\ue618)<span class=\"_ _4a\"> </span>-Winst over het boekjaar toewijsbaar aan minderheidsbelangen in \ue61a<span class=\"_ _4a\"> </span><span class=\"ffb\">-<span class=\"_ _137\"> </span></span>(\ue617)<span class=\"_ _4a\"> </span><span class=\"ffb\">-</span>Ag<span class=\"_ _9\"></span>fa Graphics Asia Ltd. en haar dochterondernemingen (\ue61a\ue61b%)Winst over het boekjaar toewijsbaar aan minderheidsbelangen in -<span class=\"_ _4a\"> </span>-<span class=\"_ _28f\"> </span>-<span class=\"_ _4a\"> </span>-Ag<span class=\"_ _9\"></span>fa HuaGuang Graphics (\ue61c\ue61e,\ue61b\ue61b%)Niet-gerealiseerde resultaten: valutakoersverschillen<span class=\"_ _2ef\"> </span>\ue616<span class=\"_ _4a\"> </span>-<span class=\"_ _28f\"> </span>-<span class=\"_ _4a\"> </span>-Niet-gerealiseerde resultaten toewijsbaar aan minderheidsbelangen in \ue619<span class=\"_ _4a\"> </span>-<span class=\"_ _8c\"> </span>(\ue61f)<span class=\"_ _4a\"> </span>-Agfa Graphics Asia Ltd. en haar dochterondernemingenT<span class=\"_ _2\"></span>otaal van gerealiseerde en niet-gerealiseerde resultaten  toewijsbaar aan minderheidsbelangen in Agfa Graphics Asia Ltd. \ue619<span class=\"_ _164\"> </span>-<span class=\"_ _20b\"> </span>(\ue617)<span class=\"_ _164\"> </span>-en haar dochterondernemingen (\ue61a\ue61b%)T<span class=\"_ _2\"></span>otaal van gerealiseerde en niet-gerealiseerde resultaten  toewijsbaar aan minderheidsbelangen in Agfa HuaGuang -<span class=\"_ _164\"> </span>-<span class=\"_ _28f\"> </span>-<span class=\"_ _164\"> </span>-Graphics (\ue61c\ue61e,\ue61b\ue61b%)Kasstromen uit bedrijfsactiviteiten<span class=\"_ _15c\"> </span>\ue61f\ue61d<span class=\"_ _39\"> </span>\ue61d<span class=\"_ _145\"> </span>\ue61a\ue61c<span class=\"_ _39\"> </span>\ue61dKasstromen uit investeringsactiviteiten<span class=\"_ _2f0\"> </span>-<span class=\"_ _4a\"> </span>-<span class=\"_ _28f\"> </span>-<span class=\"_ _4a\"> </span>-Kasstromen uit \ue614nancieringsactiviteiten<span class=\"_ _24c\"> </span>(\ue61f\ue619)<span class=\"_ _4a\"> </span>-<span class=\"_ _132\"> </span>(\ue61f\ue618)<span class=\"_ _3a\"> </span>(\ue61d) (\ue61c)Dividenden betaald aan minderheidsbelangen in het bo<span class=\"_ _9\"></span>ekjaar(\ue618)<span class=\"_ _4a\"> </span>-<span class=\"_ _151\"> </span>(\ue61c\ue61e)<span class=\"_ _e2\"> </span>(\ue61c)(1) Inbegrepen in kasstr<span class=\"_ _0\"></span>omen uit \ue616nancieringsactiviteiten.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.9 Niet-gerealiseerde resultaten na winstbelastingen2021T<span class=\"_ _1\"></span>oewijsbaar aan aandeelhouders  van de OndernemingMILJOEN EUROV<span class=\"_ _0\"></span>alutakoersverschillen voor buitenlandse activiteiten<span class=\"_ _2f1\"> </span>\ue61f\ue617<span class=\"_ _a7\"> </span>-<span class=\"_ _d3\"> </span>-<span class=\"_ _3a\"> </span>-<span class=\"_ _c0\"> </span>\ue61f\ue617<span class=\"_ _92\"> </span>\ue616<span class=\"_ _ee\"> </span>\ue61a\ue61eE\ue615ectief deel van veranderingen in de re\u00eble waarde van kasstroomafdekkingen  -<span class=\"_ _82\"> </span>\ue618<span class=\"_ _d3\"> </span>-<span class=\"_ _3a\"> </span>-<span class=\"_ _a6\"> </span>\ue618<span class=\"_ _d3\"> </span>-<span class=\"_ _a4\"> </span>\ue618geboekt in de niet-gerealiseerde resultaten, na winstbelastingenNettoverandering in de re\u00eble waarde van kasstroomafdekkingen die is overgeboekt -<span class=\"_ _88\"> </span>(\ue61d)<span class=\"_ _a7\"> </span>-<span class=\"_ _2a5\"> </span>-<span class=\"_ _88\"> </span>(\ue61d)<span class=\"_ _a7\"> </span>-<span class=\"_ _8f\"> </span>(\ue61d)naar de winst- en verliesrekening, na winstbelastingenE\ue615ectief deel van de re\u00eble waardeveranderingen van kasstroomafdekkingen die  -<span class=\"_ _190\"> </span>(\ue61d\ue61a)<span class=\"_ _a7\"> </span>-<span class=\"_ _3a\"> </span>-<span class=\"_ _190\"> </span>(\ue61d\ue61a)<span class=\"_ _a7\"> </span>-<span class=\"_ _9b\"> </span>(\ue61d\ue61a)getransfereerd werd naar de boekwaarde van het afgedekte aktief, na winstbelastingenNettoverandering in de re\u00eble waarde van beleggingen verwerkt via de  -<span class=\"_ _a7\"> </span>-<span class=\"_ _92\"> </span>\ue61f<span class=\"_ _3a\"> </span>-<span class=\"_ _a6\"> </span>\ue61f<span class=\"_ _d3\"> </span>-<span class=\"_ _a4\"> </span>\ue61fniet-gerealiseerde resultatenHerwaardering van de nettoverplichting uit hoofde van toegezegdpensioenregelingen, -<span class=\"_ _a7\"> </span>-<span class=\"_ _d3\"> </span>-<span class=\"_ _263\"> </span>\ue61c\ue61b<span class=\"_ _184\"> </span>\ue61c\ue61b<span class=\"_ _d3\"> </span>-<span class=\"_ _ee\"> </span>\ue61c\ue61bna winstbelastingenTOT<span class=\"_ _2\"></span>AAL OVERIGE NIET-GEREALISEERDE RESUL<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ATEN<span class=\"_ _256\"> </span>\ue61f\ue615<span class=\"_ _93\"> </span>(\ue617)<span class=\"_ _82\"> </span>\ue61f<span class=\"_ _24d\"> </span>\ue614\ue617<span class=\"_ _6b\"> </span>\ue61c\ue61e\ue617<span class=\"_ _92\"> </span>\ue619<span class=\"_ _94\"> </span>\ue61c\ue61c\ue61f2022T<span class=\"_ _2\"></span>oewijsbaar aan aandeelhouders  van de OndernemingMILJOEN EURO V<span class=\"_ _0\"></span>alutakoersverschillen voor buitenlandse activiteiten<span class=\"_ _23c\"> </span>\ue619<span class=\"_ _a7\"> </span>-<span class=\"_ _a7\"> </span>-<span class=\"_ _14d\"> </span>-<span class=\"_ _82\"> </span>\ue619<span class=\"_ _d3\"> </span>-<span class=\"_ _a4\"> </span>\ue619E\ue615ectief deel van veranderingen in de re\u00eble waarde van kasstroomafdekkingen  -<span class=\"_ _88\"> </span>(\ue618)<span class=\"_ _a7\"> </span>-<span class=\"_ _14d\"> </span>-<span class=\"_ _8d\"> </span>(\ue618)<span class=\"_ _a7\"> </span>-<span class=\"_ _8f\"> </span>(\ue618)geboekt in de niet-gerealiseerde resultaten, na winstbelastingenNettoverandering in de re\u00eble waarde van kasstroomafdekkingen die is overgeboekt -<span class=\"_ _82\"> </span>\ue618<span class=\"_ _d3\"> </span>-<span class=\"_ _38\"> </span>-<span class=\"_ _82\"> </span>\ue618<span class=\"_ _d3\"> </span>-<span class=\"_ _a4\"> </span>\ue618naar de winst- en verliesrekening, na winstbelastingenE\ue615ectief deel van de re\u00eble waardeveranderingen van kasstroomafdekkingen die  -<span class=\"_ _a7\"> </span>-<span class=\"_ _d3\"> </span>-<span class=\"_ _38\"> </span>-<span class=\"_ _a7\"> </span>-<span class=\"_ _d3\"> </span>-<span class=\"_ _1c4\"> </span>-getransfereerd werd naar de boekwaarde van het afgedekte aktief, na winstbelastingenNettoverandering in de re\u00eble waarde van beleggingen verwerkt via de  -<span class=\"_ _a7\"> </span>-<span class=\"_ _88\"> </span>(\ue61f)<span class=\"_ _14d\"> </span>-<span class=\"_ _8d\"> </span>(\ue61f)<span class=\"_ _a7\"> </span>-<span class=\"_ _8f\"> </span>(\ue61f)niet-gerealiseerde resultatenHerwaardering van de nettoverplichting uit hoofde van toegezegdpensioenregelingen, -<span class=\"_ _a7\"> </span>-<span class=\"_ _d3\"> </span>-<span class=\"_ _2e\"> </span>\ue61d\ue61f\ue618<span class=\"_ _6b\"> </span>\ue61d\ue61f\ue618<span class=\"_ _a7\"> </span>-<span class=\"_ _4b\"> </span>\ue61d\ue61f\ue618na winstbelastingenTOT<span class=\"_ _2\"></span>AAL OVERIGE NIET-GEREALISEERDE RESUL<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ATEN<span class=\"_ _129\"> </span>\ue616<span class=\"_ _d3\"> </span>-<span class=\"_ _2b9\"> </span>(\ue61f)<span class=\"_ _29\"> </span>\ue61c\ue61f\ue618<span class=\"_ _6b\"> </span>\ue61c\ue61d\ue61e<span class=\"_ _a7\"> </span>-<span class=\"_ _4b\"> </span>\ue61c\ue61d\ue61e\ue604\ue605.<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>RENTEDRAGENDE VERPLICHTINGENMILJOEN EURO<span class=\"_ _2f2\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _8b\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Langlopende verplichtingen<span class=\"_ _25f\"> </span>\ue619\ue615<span class=\"_ _244\"> </span>\ue619\ue61c\u2018Revolving\u2019-kredietfaciliteit<span class=\"_ _19d\"> </span>(\ue61d)<span class=\"_ _2a4\"> </span>(\ue61d)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _2ee\"> </span>\ue616\ue619<span class=\"_ _244\"> </span>\ue616\ue61fKortlopende verplichtingen<span class=\"_ _2f3\"> </span>\ue61f\ue616<span class=\"_ _244\"> </span>\ue61f\ue618Bankschulden<span class=\"_ _11f\"> </span>\ue61a<span class=\"_ _2a9\"> </span>\ue616Obligatielening<span class=\"_ _146\"> </span>-<span class=\"_ _2f4\"> </span>-Negatieve banksaldi<span class=\"_ _14e\"> </span>-<span class=\"_ _2f4\"> </span>-V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _2ee\"> </span>\ue61f\ue616<span class=\"_ _244\"> </span>\ue61f\ue61eTOT<span class=\"_ _2\"></span>AAL <span class=\"_ _9\"></span>RENTEDRAGENDE VERPLICHTINGEN<span class=\"_ _16d\"> </span><span class=\"ws1\">\ue616\ue61f<span class=\"_ _2aa\"> </span>\ue615\ue615</span>38.<span class=\"_ _2\"></span>1 \u2018Revolving<span class=\"_ _9\"></span>\u2019-kredietfaciliteitOp 5 maart 20<span class=\"_ _0\"></span>21 sloot Agfa-Gev<span class=\"_ _2\"></span>aert NV een multi-valuta <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>revolv<span class=\"_ _0\"></span>ing\u2019<span class=\"_ _2\"></span>-kredietfaciliteit af v<span class=\"_ _0\"></span>oor een periode v<span class=\"_ _2\"></span>an 3 jaar met een nominale w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an 230 miljoen euro.<span class=\"_ _0\"></span> Er w<span class=\"_ _0\"></span>erden geen <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arborgen vers<span class=\"_ _0\"></span>trekt <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de kredietopeningen.<span class=\"_ _2\"></span> Binnen de moda<span class=\"ws1\">-</span>liteiten v<span class=\"_ _0\"></span>an de faciliteitsov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t is er een moge<span class=\"_ _0\"></span>lijkheid om de looptijd tweemaal te v<span class=\"_ _0\"></span>erlengen met telk<span class=\"_ _0\"></span>ens \u00e9\u00e9n jaar<span class=\"_ _2\"></span>. <span class=\"_ _54\"></span> In de loop v<span class=\"_ _0\"></span>an 2022 w<span class=\"_ _0\"></span>erd v<span class=\"_ _2\"></span>an deze mogelijkheid ge<span class=\"_ _0\"></span>bruik gem<span class=\"_ _0\"></span>aakt om de eindverv<span class=\"_ _2\"></span>aldag te verlengen met \u00e9\u00e9n jaar<span class=\"_ _2\"></span> tot maart 2025.<span class=\"_ _0\"></span> In januari 20<span class=\"_ _0\"></span>23 wer<span class=\"_ _0\"></span>d er beslist om de<span class=\"_ _0\"></span>ze faciliteit met nog eens \u00e9\u00e9n j<span class=\"_ _0\"></span>aar te <span class=\"_ _0\"></span>verlengen tot ma<span class=\"_ _0\"></span>art 2026<span class=\"_ _0\"></span>. De fa<span class=\"_ _0\"></span>ciliteit wordt gebruik<span class=\"_ _0\"></span>t voor<span class=\"_ _0\"></span> de \ue616nanciering v<span class=\"_ _2\"></span>an algemene bedrijfsdoeleinden. De intrest<span class=\"_ _0\"></span>voet v<span class=\"_ _0\"></span>an toepassing is de E<span class=\"_ _0\"></span>uribor<span class=\"_ _2\"></span>, Libor of een gelijkaar<span class=\"_ _0\"></span>dige benchmark (R<span class=\"_ _0\"></span>euters) en een marg<span class=\"_ _0\"></span>e.<span class=\"_ _0\"></span> Geldopnames onder<span class=\"_ _0\"></span> deze kr<span class=\"_ _0\"></span>edietlijn wor<span class=\"_ _0\"></span>den gedaan v<span class=\"_ _0\"></span>oor k<span class=\"_ _0\"></span>orte periodes maar<span class=\"_ _0\"></span> de Groep heeft, onder<span class=\"_ _2\"></span> de bestaande her\ue616nancieringov<span class=\"_ _0\"></span>ereenkomst,<span class=\"_ _2\"></span> de mogelijkheid om de leningen te verleng<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> langer<span class=\"_ _0\"></span>e periodes na balansdatum.<span class=\"_ _2\"></span> De voorw<span class=\"_ _0\"></span>aarden v<span class=\"_ _2\"></span>an deze kredietfa<span class=\"_ _0\"></span>ciliteit stipuleren dat er<span class=\"_ _2\"></span> mogelijks een voorw<span class=\"_ _0\"></span>aarde tot v<span class=\"_ _0\"></span>erbreking v<span class=\"_ _0\"></span>ervuld zou k<span class=\"_ _0\"></span>unnen zijn ingev<span class=\"_ _2\"></span>al een groot deel van de bedrijfsa<span class=\"_ _0\"></span>ctiviteiten afgestoten z<span class=\"_ _0\"></span>ouden wor<span class=\"_ _0\"></span>den. In het licht v<span class=\"_ _2\"></span>an de afstoting van de O\ue618set Solutions business heeft de Groep pr<span class=\"_ _0\"></span>o-actief een vrijstelling bek<span class=\"_ _2\"></span>omen voor dez<span class=\"_ _0\"></span>e potenti\u00eble verbre<span class=\"_ _0\"></span>kingsv<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>de.<span class=\"_ _0\"></span> Op 31 december 20<span class=\"_ _2\"></span>22 en 2021 w<span class=\"_ _0\"></span>aren er g<span class=\"_ _0\"></span>een opnames onder de<span class=\"_ _0\"></span>ze fa<span class=\"_ _0\"></span>ciliteit. MILJOEN EURO<span class=\"_ _90\"> </span>Nominaal bedrag<span class=\"_ _253\"> </span>Uitstaand bedrag<span class=\"_ _2b\"> </span>Valuta<span class=\"_ _231\"> </span>IntrestvoetEindvervaldag<span class=\"_ _2f5\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _29\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _29\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _29\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _2f6\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _261\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>\ue61f\ue61e\ue61f\ue618<span class=\"_ _b2\"> </span>\ue61f\ue61a\ue61e<span class=\"_ _189\"> </span>\ue61f\ue61a\ue61e<span class=\"_ _23b\"> </span>-<span class=\"_ _e2\"> </span>-<span class=\"_ _18f\"> </span>EUR<span class=\"_ _e2\"> </span>-<span class=\"_ _130\"> </span>-TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2f7\"> </span><span class=\"ls1 ws1\">\ue61f\ue61d\ue61e<span class=\"_ _2d9\"> </span>\ue61f\ue61d\ue61e<span class=\"_ _e2\"> </span>-<span class=\"_ _23b\"> </span>-</span>38.2 LeaseverplichtingenDe Groep gaat le<span class=\"_ _2\"></span>aseverplichtingen aan voor<span class=\"_ _0\"></span> gebouw<span class=\"_ _0\"></span>en (kantoorgebouw<span class=\"_ _0\"></span>en en opslagruimtes),<span class=\"_ _0\"></span> bedrijfsw<span class=\"_ _2\"></span>agens en ander transportma<span class=\"_ _0\"></span>teriaal (vorkhef<span class=\"_ _0\"></span>trucks),<span class=\"_ _0\"></span> en overig m<span class=\"_ _0\"></span>ateriaal zo<span class=\"_ _0\"></span>als computeruitrusting<span class=\"_ _0\"></span>. De le<span class=\"_ _0\"></span>aseverplichtingen v<span class=\"_ _0\"></span>oor g<span class=\"_ _0\"></span>ebouwen beva<span class=\"_ _0\"></span>tten zowe<span class=\"_ _0\"></span>l de jaarlijks v<span class=\"_ _0\"></span>ernieuwbar<span class=\"_ _0\"></span>e contracten met opties om de le<span class=\"_ _2\"></span>ase te vernieuwen als de contra<span class=\"_ _0\"></span>cten met looptijden die over<span class=\"_ _2\"></span> een langere periode v<span class=\"_ _0\"></span>astgeklik<span class=\"_ _0\"></span>t zijn. De le<span class=\"_ _0\"></span>aseverplichtingen met betr<span class=\"_ _0\"></span>ekking tot gebou<span class=\"_ _0\"></span>wen bedr<span class=\"_ _0\"></span>agen 45 miljoen euro zijnde 72% <span class=\"_ _0\"></span>van de totale le<span class=\"_ _2\"></span>aseverplichtingen v<span class=\"_ _0\"></span>an de Groep en hebben een gemiddelde r<span class=\"_ _0\"></span>esterende looptijd v<span class=\"_ _2\"></span>an drie jaar<span class=\"_ _2\"></span>. De leasev<span class=\"_ _0\"></span>erplichtingen met betre<span class=\"_ _0\"></span>kking tot bedrijfsw<span class=\"_ _2\"></span>agens lopen over<span class=\"_ _0\"></span> een periode van <span class=\"_ _0\"></span>vier<span class=\"_ _0\"></span> tot vijf jaar<span class=\"_ _0\"></span> en bedrag<span class=\"_ _0\"></span>en 26% v<span class=\"_ _0\"></span>an de totale leaseverplichtin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. Leasev<span class=\"_ _0\"></span>erplichtingen v<span class=\"_ _0\"></span>oor o<span class=\"_ _0\"></span>verig materiaal be<span class=\"_ _0\"></span>drag<span class=\"_ _0\"></span>en 2% van de totale leaseverplichtin<span class=\"_ _0\"></span>gen en betre\ue618en v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _0\"></span>vorkheftrucks,<span class=\"_ _2\"></span> printers, verpakkingsma<span class=\"_ _0\"></span>teriaal, enz.De leaseverplichtin<span class=\"_ _0\"></span>gen hebben volg<span class=\"_ _0\"></span>ende eindverv<span class=\"_ _0\"></span>aldagen:MILJOEN EURO<span class=\"_ _177\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _2f8\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Impliciete rentevoet van de Impliciete rentevoet van de Eindvervaldag<span class=\"_ _2e7\"> </span>Uitstaand bedragUitstaand bedragleaseovereenkomstleaseovereenkomst&lt; \ue61d jaar<span class=\"_ _223\"> </span>\ue61f\ue616<span class=\"_ _1de\"> </span>\ue61f,\ue618%<span class=\"_ _267\"> </span>\ue61f\ue61e<span class=\"_ _239\"> </span>\ue61f,\ue616%tussen \ue61d - \ue618 jaar<span class=\"_ _2f9\"> </span>\ue616\ue61a<span class=\"_ _239\"> </span>\ue61f,\ue618%<span class=\"_ _2fa\"> </span>\ue61a\ue618<span class=\"_ _239\"> </span>\ue61a,\ue61f%&gt; \ue618 jaar<span class=\"_ _2fb\"> </span>\ue61a<span class=\"_ _239\"> </span>\ue618,\ue61c%<span class=\"_ _288\"> </span>\ue617<span class=\"_ _239\"> </span>\ue618,\ue61a%TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2fc\"> </span><span class=\"ls1 ws1\">\ue616\ue61c<span class=\"_ _2ea\"> </span>\ue615\ue61f</span>De leaseverplichtin<span class=\"_ _0\"></span>gen omv<span class=\"_ _2\"></span>atten geen kosten met betre<span class=\"_ _0\"></span>kking tot leasecontr<span class=\"_ _0\"></span>acten met een lage <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de, met betre<span class=\"_ _0\"></span>kking tot leasecontr<span class=\"_ _0\"></span>acten met een looptijd v<span class=\"_ _0\"></span>an minder d<span class=\"_ _0\"></span>an 12 maanden en ov<span class=\"_ _0\"></span>erige kosten die buiten de om<span class=\"_ _2\"></span>vang v<span class=\"_ _0\"></span>an de standaar<span class=\"_ _0\"></span>d v<span class=\"_ _0\"></span>allen. Deze k<span class=\"_ _0\"></span>osten bedr<span class=\"_ _0\"></span>agen 11 miljoen euro (20<span class=\"_ _0\"></span>21: 9 miljoen euro).<span class=\"_ _0\"></span> 38.3 BankschuldenBankschulden per<span class=\"_ _0\"></span> 31 december 20<span class=\"_ _2\"></span>22 bevatten kortlopende r<span class=\"_ _0\"></span>entedrag<span class=\"_ _0\"></span>ende verplichting<span class=\"_ _0\"></span>en voornamelijk<span class=\"_ _0\"></span> in landen v<span class=\"_ _0\"></span>an La<span class=\"ws1\">-</span>tijns-Amerika en <span class=\"_ _0\"></span>ASP<span class=\"_ _2\"></span>AC met een gew<span class=\"_ _0\"></span>ogen gemiddelde inter<span class=\"_ _0\"></span>estvoet <span class=\"_ _0\"></span>van 6<span class=\"_ _0\"></span>,36% (2021: 1<span class=\"_ _0\"></span>6,6%).<span class=\"_ _0\"></span> 38.4 Reconciliatie van de veranderingen in verplichtingen uit \ue61fnancieringsactiviteiten met de kas-<span class=\"ls1 ws1\"> </span>stromen uit \ue61fnancieringsactiviteitenDe tabel detailleert ver<span class=\"_ _2\"></span>anderingen in verplichtingen uit \ue616n<span class=\"_ _0\"></span>ancieringsactiviteiten in kasstr<span class=\"_ _0\"></span>omen uit \ue616nancieringsactiviteiten en niet-kasbewegingen.<span class=\"_ _2\"></span> V<span class=\"_ _0\"></span>erplichtingen uit \ue616nancierin<span class=\"_ _0\"></span>gsactiviteiten betre\ue618en <span class=\"_ _0\"></span>verplichtingen w<span class=\"_ _2\"></span>aarvan de kasstromen g<span class=\"_ _0\"></span>eclas<span class=\"ls1 ws1\">-</span>si\ue616ceerd zijn of zullen w<span class=\"_ _0\"></span>orden in kasstr<span class=\"_ _0\"></span>omen uit \ue616nancieringsactiviteiten in het g<span class=\"_ _0\"></span>econsolideerde kasstr<span class=\"_ _0\"></span>oomoverzicht.Kasstromen uit \ue614nancierings- Niet-kasbewegingenactiviteitenMILJOEN EURO\u2018Revolving\u2019-kredietfaciliteit<span class=\"_ _c2\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _4f\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _23a\"> </span>-<span class=\"_ _85\"> </span>(\ue61d)Bankschulden<span class=\"_ _2fd\"> </span>\ue61a<span class=\"_ _9b\"> </span>(\ue61a)<span class=\"_ _ee\"> </span>\ue61d<span class=\"_ _61\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue61a<span class=\"_ _29b\"> </span>-<span class=\"_ _236\"> </span>\ue616Obligatielening<span class=\"_ _283\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _85\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _23a\"> </span>-<span class=\"_ _a3\"> </span>-\ue610(\ue61d)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _1b5\"> </span>\ue619\ue61e<span class=\"_ _22\"> </span>-<span class=\"_ _99\"> </span>(\ue61a\ue61e)\ue61d\ue616<span class=\"_ _2e\"> </span>-<span class=\"_ _9b\"> </span>(\ue61a)<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _53\"> </span>\ue61c<span class=\"_ _a4\"> </span>\ue617\ue61fNegatieve banksaldi<span class=\"_ _177\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _85\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _29b\"> </span>-<span class=\"_ _a3\"> </span>-T<span class=\"_ _2\"></span>otaal rentedragende verplichtingen<span class=\"_ _288\"> </span>\ue616\ue61f<span class=\"_ _96\"> </span>(\ue61d)<span class=\"_ _1c1\"> </span>(\ue61f\ue617)<span class=\"_ _2b5\"> </span>\ue61c\ue619<span class=\"_ _2e\"> </span>-<span class=\"_ _96\"> </span>(\ue61d)<span class=\"_ _236\"> </span>\ue618<span class=\"_ _53\"> </span>\ue614<span class=\"_ _a4\"> </span>\ue615\ue615(1) Beva<span class=\"_ _0\"></span>t betaalde rente (2 miljoen euro).<span class=\"_ _0\"></span> (2) Betaalde interesten uit het kasstr<span class=\"_ _0\"></span>oomoverzicht om<span class=\"_ _0\"></span>vatten betaalde inter<span class=\"_ _0\"></span>esten op de netto \ue616nanci\u00eble schuld (3 miljoen euro) en betaalde intresten op kasmiddelen en kasequivalenten (1 miljoen eur<span class=\"_ _0\"></span>o). \ue604\ue686<span class=\"_ _0\"></span>. VOORZIENINGENDe voorziening<span class=\"_ _0\"></span>en bedroegen 5<span class=\"_ _0\"></span>0 miljoen euro op 31 december<span class=\"_ _0\"></span> 2022 (2<span class=\"_ _0\"></span>021: 54 miljoen euro<span class=\"_ _0\"></span>).Omzet Milieu- MILJOEN EUROgerelateerde Herstructureringen<span class=\"_ _99\"> </span>Overige<span class=\"_ _94\"> </span><span class=\"ffc ls3 ws4\">TOTAAL</span>voorzieningenvoorzieningenV<span class=\"_ _0\"></span>oorzieningen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _af\"> </span>\ue61d<span class=\"_ _204\"> </span>\ue61c\ue61e<span class=\"_ _b8\"> </span>\ue61d\ue61d<span class=\"_ _236\"> </span>\ue614<span class=\"_ _40\"> </span>\ue618\ue619V<span class=\"_ _2\"></span>oorzieningen aangelegd in de loop  -<span class=\"_ _4a\"> </span>-<span class=\"_ _b8\"> </span>\ue61f\ue617<span class=\"_ _237\"> </span>\ue61d<span class=\"_ _40\"> </span>\ue61f\ue619van het boekjaarAanwending van voorzieningen in  (\ue61d)<span class=\"_ _3a\"> </span>(\ue61d)<span class=\"_ _13b\"> </span>(\ue61f\ue616)<span class=\"_ _53\"> </span>(\ue61d)<span class=\"_ _38\"> </span>(\ue61f\ue619)de loop van het boekjaarAfstotingen<span class=\"_ _161\"> </span>-<span class=\"_ _4a\"> </span>-<span class=\"_ _c5\"> </span>(\ue61d)<span class=\"_ _a3\"> </span>-<span class=\"_ _3a\"> </span>(\ue61d)T<span class=\"_ _1\"></span>erugname van voorzieningen in  -<span class=\"_ _3a\"> </span>(\ue61d)<span class=\"_ _c5\"> </span>(\ue61a)<span class=\"_ _a3\"> </span>-<span class=\"_ _3a\"> </span>(\ue616)de loop van het boekjaarV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _1a1\"> </span>-<span class=\"_ _4a\"> </span>-<span class=\"_ _2cb\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _4a\"> </span>-Overboekingen<span class=\"_ _22e\"> </span>-<span class=\"_ _4a\"> </span>-<span class=\"_ _2cb\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _4a\"> </span>-V<span class=\"_ _0\"></span>oorzieningen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _af\"> </span>\ue61f<span class=\"_ _e4\"> </span>\ue617<span class=\"_ _b8\"> </span>\ue61d\ue61c<span class=\"_ _236\"> </span>\ue614<span class=\"_ _40\"> </span>\ue618\ue61eDe voorziening<span class=\"_ _0\"></span>en met betrekking tot milieubescherming de<span class=\"_ _0\"></span>kken toek<span class=\"_ _0\"></span>omstige aanp<span class=\"_ _0\"></span>assingsw<span class=\"_ _0\"></span>erken v<span class=\"_ _2\"></span>an terreinen en de sa<span class=\"ws1\">-</span>nering v<span class=\"_ _0\"></span>an bodems die zijn verontr<span class=\"_ _0\"></span>einigd door<span class=\"_ _0\"></span> vroeg<span class=\"_ _0\"></span>ere industri\u00eble activ<span class=\"_ _0\"></span>iteiten. Opbren<span class=\"_ _0\"></span>gstgere<span class=\"_ _0\"></span>lateerde v<span class=\"_ _0\"></span>oorzieningen op balansdatum ev<span class=\"_ _0\"></span>enals de bijhorende bewegin<span class=\"_ _0\"></span>gen in de loop v<span class=\"_ _0\"></span>an het boekjaar<span class=\"_ _2\"></span> omvatten v<span class=\"_ _0\"></span>oornamelijk v<span class=\"_ _0\"></span>oorzieningen w<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>gens commissies betaalb<span class=\"_ _0\"></span>aar aan ag<span class=\"_ _0\"></span>enten, v<span class=\"_ _0\"></span>oorzieningen v<span class=\"_ _0\"></span>oor gar<span class=\"_ _2\"></span>antieverplichtingen en commerci\u00eble betw<span class=\"_ _0\"></span>istingen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorzieningen voor<span class=\"_ _2\"></span> herstructureringen omv<span class=\"_ _2\"></span>atten voornamelijk ontsl<span class=\"_ _0\"></span>agvergoeding<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> het personeel met betrekkin<span class=\"_ _0\"></span>g tot de aangek<span class=\"_ _2\"></span>ondigde reorganisaties en tr<span class=\"_ _0\"></span>ansformatieprojecten.<span class=\"_ _2\"></span> Het merendeel van de v<span class=\"_ _0\"></span>oorzieningen aan<span class=\"_ _0\"></span>gelegd in de loop van het boe<span class=\"_ _0\"></span>kjaar he<span class=\"_ _0\"></span>bben betrekking op k<span class=\"_ _0\"></span>osten in verb<span class=\"_ _0\"></span>and met speci\ue616eke k<span class=\"_ _0\"></span>ostenbesparende m<span class=\"_ _0\"></span>aatreg<span class=\"_ _0\"></span>elen in Finance alsook in de divisies Radiology Solutions en Digital Print &amp; Chemicals,<span class=\"_ _2\"></span> kosten met betrekking tot een vrijw<span class=\"_ _0\"></span>illig vertr<span class=\"_ _0\"></span>ekplan voor<span class=\"_ _2\"></span> 60+ werknemers in Belgi\u00eb en indiv<span class=\"_ _0\"></span>iduele e\ue614ci\u00ebntie initiatieven.<span class=\"_ _0\"></span> Andere voor<span class=\"_ _0\"></span>zieningen omv<span class=\"_ _2\"></span>atten een provisie v<span class=\"_ _0\"></span>oor de ontmante<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an een fabriek<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> druk<span class=\"_ _0\"></span>voorbereidingss<span class=\"_ _2\"></span>ystemen in Duitsland, v<span class=\"_ _0\"></span>oorzieningen v<span class=\"_ _0\"></span>oor r<span class=\"_ _0\"></span>echtszaken (inclusief advoca<span class=\"_ _0\"></span>tenkosten) en een <span class=\"_ _0\"></span>voorziening in v<span class=\"_ _0\"></span>erband met betwis<span class=\"_ _0\"></span>tingen over<span class=\"_ _2\"></span> invoerrechten\ue682\ue618.<span class=\"_ _0\"></span> OVERIGE <span class=\"_ _2\"></span>TE BET<span class=\"_ _2\"></span>ALEN POSTENDe overig<span class=\"_ _0\"></span>e te betalen posten, op 31 december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2, bedr<span class=\"_ _0\"></span>agen 6 miljoen euro (20<span class=\"_ _2\"></span>21: 9 miljoen euro) en omv<span class=\"_ _0\"></span>atten een \ue616nan<span class=\"ws1\">-</span>ci\u00eble verplichting g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen in de winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g (2022: 2 miljoen euro; 20<span class=\"_ _0\"></span>21: 2 miljoen euro) zijnde een deposito v<span class=\"_ _2\"></span>an 3,4 ton zilver gepla<span class=\"_ _0\"></span>atst bij een \ue616rma v<span class=\"_ _2\"></span>an metaalher<span class=\"_ _9\"></span>winning en r<span class=\"_ _0\"></span>a\ue614nage<span class=\"_ _2\"></span>, gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan de genoteer<span class=\"_ _0\"></span>de marktprijs,<span class=\"_ _0\"></span> verplichting<span class=\"_ _0\"></span>en verbonden aan op aandelen g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>de betalingen (toe<span class=\"_ _0\"></span>lichting 15), tanti\u00e8mes,<span class=\"_ _2\"></span> verzekerin<span class=\"_ _0\"></span>gen, \ue616nanci\u00eb<span class=\"_ _0\"></span>le leases en verplichtin<span class=\"_ _0\"></span>gen aan het personeel w<span class=\"_ _0\"></span>egens compensaties v<span class=\"_ _0\"></span>oor door<span class=\"_ _0\"></span> hen gemaak<span class=\"_ _0\"></span>te reis- en andere k<span class=\"_ _0\"></span>osten en ov<span class=\"_ _0\"></span>erige te betalen posten.\ue682\ue690.<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>OVERIGE VERPLICHTINGENDe overig<span class=\"_ _0\"></span>e verplichtingen,<span class=\"_ _2\"></span> kortlopend en langlopend op 31 december 2<span class=\"_ _0\"></span>022,<span class=\"_ _0\"></span> bedrag<span class=\"_ _0\"></span>en 1 miljoen euro (20<span class=\"_ _0\"></span>21: minder dan<span class=\"_ _0\"></span> 0,5 miljoen euro<span class=\"_ _0\"></span>) en omv<span class=\"_ _2\"></span>atten voornamelijk het on<span class=\"_ _0\"></span>verdiende deel <span class=\"_ _0\"></span>van o<span class=\"_ _0\"></span>verheidstoelag<span class=\"_ _0\"></span>en en subsidies en overig<span class=\"_ _0\"></span>e kort<span class=\"ls1 ws1\">-</span>lopende verrichtingen.LIJST V<span class=\"_ _2\"></span>AN <span class=\"_ _4d\"></span>DOCHTERONDERNEMINGEN\ue682\ue619.<span class=\"_ _0\"></span> INVESTERINGEN IN DOCHTERONDERNEMINGEN De moedermaatschappij <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> Agfa-Gev<span class=\"_ _2\"></span>aert NV (BE 0404 0<span class=\"_ _0\"></span>21 72<span class=\"_ _2\"></span>7), Mortsel (Belgi\u00eb),<span class=\"_ _0\"></span> is de moedermaatsch<span class=\"_ _0\"></span>appij van de <span class=\"_ _0\"></span>volgende belan<span class=\"_ _0\"></span>grijke dochterondernemin<span class=\"_ _0\"></span>gen:Geconsolideerde ondernemingen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fNaam van de onderneming<span class=\"_ _2fe\"> </span>Locatie<span class=\"_ _208\"> </span>Deelnemings-%Agfa (Pty<span class=\"_ _2\"></span>.) Ltd.<span class=\"_ _1b2\"> </span>Isando/Republiek Zuid-Afrika<span class=\"_ _1df\"> </span>\ue618\ue61dAgfa (W<span class=\"_ _0\"></span>uxi) Imaging Co<span class=\"_ _2\"></span>., Ltd.<span class=\"_ _2c6\"> </span>Wuxi/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _2c8\"> </span>\ue61b\ue61b,\ue61d\ue617Agfa (W<span class=\"_ _0\"></span>uxi) Printing Plate Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _98\"> </span>Wuxi/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _2c8\"> </span>\ue618\ue61dAgfa ASEAN Sdn. Bhd.<span class=\"_ _20e\"> </span>Kuala Lumpur/Maleisi\u00eb<span class=\"_ _1a1\"> </span>\ue618\ue61dAgfa Corporation<span class=\"_ _14a\"> </span>Elmwood Park/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _296\"> </span>\ue61d\ue61e\ue61eAgfa de Mexico S.A. de C.V<span class=\"_ _1\"></span>.\ue610<span class=\"_ _19e\"> </span>Mexico D.F<span class=\"_ _1\"></span>./Mexico\ue610<span class=\"_ _35\"> </span>\ue61d\ue61e\ue61eAgfa Finance Corp<span class=\"_ _2\"></span>.<span class=\"_ _24c\"> </span>Wilmington/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _25b\"> </span>\ue61d\ue61e\ue61eAgfa Finance Inc.<span class=\"_ _14a\"> </span>T<span class=\"_ _2\"></span>oronto/Canada<span class=\"_ _2ff\"> </span>\ue61d\ue61e\ue61eAgfa Finance Italy SpA<span class=\"_ _2cd\"> </span>Milaan/Itali\u00eb<span class=\"_ _300\"> </span>\ue61d\ue61e\ue61eAgfa Finance NV\ue610<span class=\"_ _14a\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Graphics Argentina S.A.<span class=\"_ _af\"> </span><span class=\"wsc6\">Buenos Aires/Argentini\u00eb<span class=\"_ _24a\"> </span></span>\ue61d\ue61e\ue61eAgfa Graphics Asia Ltd.<span class=\"_ _282\"> </span>Hong Kong/Volk<span class=\"_ _2\"></span>srepubliek China<span class=\"_ _222\"> </span>\ue618\ue61dAgfa Graphics Ecuador CIA. L<span class=\"_ _2\"></span>TDA<span class=\"_ _da\"> </span>Quito/Ecuador<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Graphics Ltd.<span class=\"_ _2fc\"> </span>Leeds/V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _2a3\"> </span>\ue61d\ue61e\ue61eAgfa Middle East FCZO<span class=\"_ _282\"> </span><span class=\"wsc6\">Dubai/V<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>. Arabische <span class=\"_ _9\"></span>Emiraten<span class=\"_ _20e\"> </span><span class=\"ws1\">\ue61d\ue61e\ue61e</span></span>Agfa NV\ue610<span class=\"_ _17d\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Graphics S.r<span class=\"_ _2\"></span>.l.<span class=\"_ _43\"> </span>Milaan/Itali\u00eb<span class=\"_ _300\"> </span>\ue61d\ue61e\ue61eAgfa S.A. (Arg)<span class=\"_ _1b2\"> </span><span class=\"wsc6\">Buenos Aires/Argentini\u00eb<span class=\"_ _265\"> </span></span>\ue61d\ue61e\ue61eAgfa HealthCare Australia Pty<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _ba\"> </span>Scoresby/Australi\u00eb<span class=\"_ _301\"> </span>\ue61d\ue61e\ue61eAgfa Do Brasil\ue610 Ltda.<span class=\"_ _302\"> </span>Sao Paulo/Brazili\u00eb<span class=\"_ _303\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Chile Ltda.<span class=\"_ _19e\"> </span>Santiago de Chile/Chili<span class=\"_ _2ae\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare C<span class=\"_ _0\"></span>olombia Ltda.<span class=\"_ _c2\"> </span>Bogota/Colombi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare C<span class=\"_ _0\"></span>orporation<span class=\"_ _305\"> </span>Greenville/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _306\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Denmark A/S<span class=\"_ _9a\"> </span>Kopenhagen/Denemarken<span class=\"_ _2a3\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Germany GmbH<span class=\"_ _19c\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Hong Kong Ltd.<span class=\"_ _306\"> </span>Hong Kong/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _308\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Inc.<span class=\"_ _309\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare India Private Ltd.<span class=\"_ _98\"> </span>Thane/Indi\u00eb<span class=\"_ _2df\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Luxembourg S.A.<span class=\"_ _98\"> </span>Bertrange/Luxemburg<span class=\"_ _3b\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Malaysia Sdn. Bhd.<span class=\"_ _2f5\"> </span>Kuala Lumpur/Maleisi\u00eb<span class=\"_ _3e\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Mexico S.A. de C.V<span class=\"_ _1\"></span>.<span class=\"_ _cf\"> </span>Mexico D<span class=\"_ _0\"></span>.F<span class=\"_ _2\"></span>./Mexico\ue610<span class=\"_ _224\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Norway AS<span class=\"_ _b0\"> </span>Oslo/Noorwegen<span class=\"_ _1e9\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare NV\ue610<span class=\"_ _1a3\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _21a\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Saudi Arabia C<span class=\"_ _2\"></span>ompany Limited LLC<span class=\"_ _246\"> </span>Riyadh/Saoedi-Arabi\u00eb<span class=\"_ _2f8\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare (Shanghai) C<span class=\"_ _0\"></span>o Ltd.\ue610<span class=\"_ _42\"> </span>Shanghai/V<span class=\"_ _0\"></span>olksrepubliek China<span class=\"_ _24b\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Singapore Pte. Ltd.<span class=\"_ _2f5\"> </span>Singapore/Republiek Singapore<span class=\"_ _177\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare South Africa Pty<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _b6\"> </span>Gauteng/Republiek Zuid-Afrika<span class=\"_ _177\"> </span>\ue610\ue61d\ue61e\ue61eAgfa HealthCare Spain S.A.U.\ue610<span class=\"_ _2a1\"> </span>Barcelona/Spanje<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Sweden <span class=\"_ _0\"></span>AB\ue610<span class=\"_ _2ec\"> </span>Kista/Zweden<span class=\"_ _290\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare UK Limited<span class=\"_ _2ef\"> </span>Brentford/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _251\"> </span>\ue61d\ue61e\ue61eAgfa Imaging (Shenzhen) Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _da\"> </span>Shenzhen/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _20e\"> </span>\ue618\ue61dAgfa Inc.<span class=\"_ _17d\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa Industries Korea Ltd.<span class=\"_ _2f9\"> </span>Seoul/Korea<span class=\"_ _203\"> </span>\ue61d\ue61e\ue61eAgfa Ltd.<span class=\"_ _30a\"> </span>Dublin/Ierland<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Materials Corporation<span class=\"_ _1be\"> </span>Wilmington/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _25b\"> </span>\ue61d\ue61e\ue61eAgfa Materials Japan Ltd.<span class=\"_ _308\"> </span>T<span class=\"_ _2\"></span>okyo/Japan<span class=\"_ _203\"> </span>\ue61d\ue61e\ue61eAgfa Materials T<span class=\"_ _1\"></span>aiwan Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _2a1\"> </span>T<span class=\"_ _2\"></span>aipei/T<span class=\"_ _1\"></span>aiwan<span class=\"_ _155\"> </span>\ue61d\ue61e\ue61eAgfa Singapore Pte. Ltd.<span class=\"_ _222\"> </span>Singapore/R<span class=\"_ _0\"></span>epubliek Singapore<span class=\"_ _30b\"> </span>\ue618\ue61dAgfa Solutions SAS<span class=\"_ _1a8\"> </span>Rueil-Malmaison/Frankrijk<span class=\"_ _24c\"> </span>\ue61d\ue61e\ue61eAgfa Sp. z.<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span>o.<span class=\"_ _1a1\"> </span>W<span class=\"_ _2\"></span>arschau/Polen<span class=\"_ _1db\"> </span>\ue61d\ue61e\ue61eAgfa T<span class=\"_ _1\"></span>aiwan Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _1df\"> </span>T<span class=\"_ _1\"></span>aipei/T<span class=\"_ _2\"></span>aiwan<span class=\"_ _2d0\"> </span>\ue618\ue61dAgfa-Gevaert M.A.E.B.E.<span class=\"_ _30c\"> </span>Athene/Griekenland<span class=\"_ _35\"> </span>\ue61d\ue61e\ue61eAgfa GmbH<span class=\"_ _30d\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Argentina S.A.<span class=\"_ _19e\"> </span>Buenos Aires/Argentini\u00eb<span class=\"_ _24a\"> </span><span class=\"ws1\">\ue61d\ue61e\ue61e</span>Agfa-Gevaert B.V<span class=\"_ _1\"></span>.<span class=\"_ _14a\"> </span>Rijswijk/Nederland<span class=\"_ _2ea\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Colombia Ltda.<span class=\"_ _af\"> </span>Bogota/Colombi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert do Brasil Ltda.<span class=\"_ _30e\"> </span>Sao Paulo/Brazili\u00eb<span class=\"_ _303\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Graphic Systems GmbH<span class=\"_ _b6\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _2f8\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert HealthCare GmbH<span class=\"_ _c2\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Japan Ltd.<span class=\"_ _177\"> </span>T<span class=\"_ _1\"></span>okyo/Japan<span class=\"_ _2df\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Limited<span class=\"_ _34\"> </span>Scoresby/Australi\u00eb<span class=\"_ _301\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Limited\ue610<span class=\"_ _241\"> </span>Brentford/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _127\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Ltda.<span class=\"_ _24c\"> </span>Santiago De Chile/Chili<span class=\"_ _2cc\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert GmbH<span class=\"_ _1e7\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert NZ Ltd.<span class=\"_ _15f\"> </span>Auckland/Nieuw-Zeeland<span class=\"_ _14a\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert S.A.S.<span class=\"_ _2bd\"> </span>Pont-\u00e0-Marcq/Frankrijk<span class=\"_ _2cc\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert S.p.A.<span class=\"_ _2bd\"> </span>Milaan/Itali\u00eb<span class=\"_ _300\"> </span>\ue61d\ue61e\ue61eLastra Attrezzature S.r<span class=\"_ _2\"></span>.l.<span class=\"_ _30f\"> </span><span class=\"ws1\">Manerbio/Itali\u00eb<span class=\"_ _21b\"> </span>\ue617\ue61e</span>Litho Supplies (UK) Ltd.<span class=\"_ _30c\"> </span>Derby/V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _230\"> </span>\ue61d\ue61e\ue61eLuithagen NV<span class=\"_ _2ce\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _21a\"> </span>\ue61d\ue61e\ue61eNew ProImage America Inc.<span class=\"_ _b0\"> </span>Princeton/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _1ea\"> </span>\ue61d\ue61e\ue61eNew ProImage Ltd.<span class=\"_ _1a8\"> </span>Netan<span class=\"_ _0\"></span>ya/Isra\u00ebl<span class=\"_ _21a\"> </span>\ue61d\ue61e\ue61eOOO Agfa Graphics\ue610<span class=\"_ _302\"> </span><span class=\"ws1\">Moskou/Russische F<span class=\"_ _2\"></span>ederatie<span class=\"_ _2bd\"> </span>\ue618\ue61d</span>OOO Agfa\ue610<span class=\"_ _1cc\"> </span><span class=\"ws1\">Moskou/Russische Federatie<span class=\"_ _1a3\"> </span>\ue61d\ue61e\ue61e</span>Agfa HealthCare Kazakhstan LLP<span class=\"_ _17b\"> </span>Almaty/Republiek Kazakhstan<span class=\"_ _241\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Ukraine LLC<span class=\"_ _310\"> </span>K<span class=\"_ _0\"></span>yiv/Ukraine<span class=\"_ _28b\"> </span>\ue61d\ue61e\ue61ePT Gevaert-Agfa HealthCare Indonesia<span class=\"_ _244\"> </span>Jakarta/Indonesi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eBodoni Systems\ue610<span class=\"_ _2b4\"> </span>W<span class=\"_ _0\"></span>atford/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _1e7\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Middle East FZ-LLC<span class=\"_ _2bc\"> </span><span class=\"wsc6\">Dubai/V<span class=\"_ _0\"></span>erenigde Arabische Emiraten<span class=\"_ _af\"> </span><span class=\"ws1\">\ue61d\ue61e\ue61e</span></span>Agfa HealthCare IT UK Limited<span class=\"_ _1ff\"> </span>Middlesex/V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _20e\"> </span>\ue61d\ue61e\ue61eAgfa South Africa (Pty) Ltd.<span class=\"_ _2fe\"> </span>Gauteng/Republiek Zuid-Afrika<span class=\"_ _249\"> </span>\ue61d\ue61e\ue61eAgfa Australia Pty Ltd.<span class=\"_ _251\"> </span>Scoresby/Australi\u00eb<span class=\"_ _311\"> </span>\ue61d\ue61e\ue61eAgfa Canada Inc.<span class=\"_ _2af\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa US Corp<span class=\"_ _2\"></span>.<span class=\"_ _3b\"> </span>Greenville/V<span class=\"_ _0\"></span>erenigde Staten van Amerika<span class=\"_ _306\"> </span>\ue61d\ue61e\ue61eAgfa Graphics Shanghai Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _c2\"> </span>Shanghai/Volk<span class=\"_ _0\"></span>srepubliek China<span class=\"_ _251\"> </span>\ue618\ue61dAgfa HealthCare IT (Shanghai) C<span class=\"_ _0\"></span>o. Ltd.<span class=\"_ _289\"> </span>Shanghai/Volk<span class=\"_ _0\"></span>srepubliek China<span class=\"_ _24b\"> </span>\ue61d\ue61e\ue61eAgfa Hong Kong Ltd.\ue610<span class=\"_ _312\"> </span>Hong Kong/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _308\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare <span class=\"_ _0\"></span>Vietnam Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _19c\"> </span>Ho Chi Minh City/Vietnam<span class=\"_ _24c\"> </span>\ue61d\ue61e\ue61eAgfa HuaGuang (Shanghai) Graphics Equipment Ltd.<span class=\"_ _164\"> </span>Shanghai/V<span class=\"_ _0\"></span>olksrepubliek China<span class=\"_ _251\"> </span>\ue61f\ue617,\ue61e\ue61dAgfa Materials Korea C<span class=\"_ _0\"></span>o Ltd.<span class=\"_ _2c7\"> </span>Seoul/Korea<span class=\"_ _203\"> </span>\ue61d\ue61e\ue61eAgfa R\u00e9 S.A.<span class=\"_ _35\"> </span>Luxemburg/Luxemburg<span class=\"_ _3e\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set Colombia S.A.S.<span class=\"_ _30e\"> </span>Bogota/Colombi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set BV<span class=\"_ _1ac\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set US Corp<span class=\"_ _2\"></span>.<span class=\"_ _313\"> </span>Delaware/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _9d\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set Canada Inc.<span class=\"_ _177\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set Single Member S.A.<span class=\"_ _314\"> </span>Athene/Griekenland<span class=\"_ _35\"> </span>\ue61d\ue61e\ue61eInca Digital Printers<span class=\"_ _315\"> </span>Cambridge/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _282\"> </span>\ue61d\ue61e\ue61eAgfa IJC<span class=\"_ _316\"> </span>Cambridge/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _282\"> </span>\ue61d\ue61e\ue61eAgfa Alterssicherungs-AG<span class=\"_ _b2\"> </span><span class=\"ws1\">D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61e</span>\ue682\ue604.<span class=\"_ _0\"></span> INVESTERINGEN <span class=\"_ _2\"></span>VERWERKT <span class=\"_ _2\"></span>VOLGENS DE \u2018EQUITY\u2019\ue603<span class=\"_ _0\"></span> METHODEGeassocieerde deelnemingen \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fNaam van de onderneming<span class=\"_ _259\"> </span>Locatie<span class=\"_ _143\"> </span>Deelnemings-%Penny Black B<span class=\"_ _2\"></span>V<span class=\"_ _18\"> </span>Antwerpen/Belgi\u00eb<span class=\"_ _e8\"> </span>\ue616\ue61b,\ue61c\ue61eOVERIGE INFORMA<span class=\"_ _1\"></span>TIE\ue682\ue682. OPERA<span class=\"_ _2\"></span>TIONELE LEASEOVEREENK<span class=\"_ _2\"></span>OMSTENBinnen het segment HealthCar<span class=\"_ _0\"></span>e IT bie<span class=\"_ _0\"></span>dt de Groep diensten aan onder<span class=\"_ _0\"></span> een \u2018Soft<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>e as a service\u2019<span class=\"_ _2\"></span>-model (\u2018Saas<span class=\"_ _2\"></span>\u2019). Dit zijn mo<span class=\"ls1 ws1\">-</span>dellen w<span class=\"_ _0\"></span>aarbij hardw<span class=\"_ _2\"></span>are,<span class=\"_ _0\"></span> softw<span class=\"_ _0\"></span>are en diensten aan<span class=\"_ _0\"></span>geboden wor<span class=\"_ _2\"></span>den aan klanten op basis van een betaal-per<span class=\"_ _2\"></span>-gebruik sy<span class=\"_ _0\"></span>steem of op basis v<span class=\"_ _0\"></span>an een maandelijkse of ja<span class=\"_ _0\"></span>arlijkse fee<span class=\"_ _2\"></span>. Deze modellen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eboden ofwel ter<span class=\"_ _0\"></span> plekke bij de klant,<span class=\"_ _0\"></span> ofwel vanop afs<span class=\"_ _0\"></span>tand of een combinatie v<span class=\"_ _0\"></span>an beide.<span class=\"_ _0\"></span> De Groep gar<span class=\"_ _2\"></span>andeert het beheer van het s<span class=\"_ _2\"></span>ysteem over de contr<span class=\"_ _2\"></span>actuele periode en biedt dagelijk<span class=\"_ _0\"></span>s onderhoud, ondersteuning en technische h<span class=\"_ _0\"></span>andelingen aan de kl<span class=\"_ _0\"></span>anten aan. Dez<span class=\"_ _0\"></span>e contracten k<span class=\"_ _2\"></span>unnen een operatione<span class=\"_ _0\"></span>le leasecomponent bev<span class=\"_ _0\"></span>atten. De le<span class=\"_ _2\"></span>ase-inkomsten gerela<span class=\"_ _0\"></span>teerd aan dez<span class=\"_ _0\"></span>e component bedroeg<span class=\"_ _0\"></span>en 14 miljoen euro in 2022 (2<span class=\"_ _0\"></span>021: 12 miljoen euro<span class=\"_ _0\"></span>) en wer<span class=\"_ _0\"></span>den in \u2018Opbr<span class=\"_ _0\"></span>engsten<span class=\"_ _2\"></span>\u2019 erk<span class=\"_ _0\"></span>end op basis v<span class=\"_ _0\"></span>an het gebruik<span class=\"_ _0\"></span> of consumptie door de klant.<span class=\"_ _2\"></span> De<span class=\"_ _9\"></span> Groep biedt tevens <span class=\"_ _2\"></span>\u2018bundle deals\u2019<span class=\"_ _0\"></span> aan, zijnde contr<span class=\"_ _2\"></span>acten waarbij app<span class=\"_ _0\"></span>aratuur<span class=\"_ _2\"></span> ge\ue616nancierd wor<span class=\"_ _0\"></span>dt door een v<span class=\"_ _0\"></span>erhoogde prijs op consumptiegoeder<span class=\"_ _0\"></span>en. Dez<span class=\"_ _0\"></span>e contracten k<span class=\"_ _2\"></span>unnen een operationele leasecomponent bev<span class=\"_ _2\"></span>atten. De lease-ink<span class=\"_ _0\"></span>omsten gere<span class=\"_ _0\"></span>lateerd aan deze component <span class=\"_ _0\"></span>worden in <span class=\"_ _0\"></span>\u2018Opbren<span class=\"_ _0\"></span>gsten<span class=\"_ _2\"></span>\u2019 erkend op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de aankoop v<span class=\"_ _2\"></span>an de consumptiegoederen. Het totaal v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a in operatione<span class=\"_ _0\"></span>le leasecontr<span class=\"_ _0\"></span>acten op de geconsolideerde b<span class=\"_ _0\"></span>alans bedr<span class=\"_ _0\"></span>agen 4 miljoen euro per<span class=\"_ _2\"></span> 31 decem<span class=\"ws1\">-</span>ber 20<span class=\"_ _2\"></span>22 (<span class=\"_ _9\"></span>31 december 2021: 6 miljoen eur<span class=\"_ _0\"></span>o) (zie toelichting 28).\ue682\ue683.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>VERBINTENISSEN EN BUITENBALANSVERPLICHTINGEN45.<span class=\"_ _2\"></span>1 V<span class=\"_ _0\"></span>oorwaardelijke <span class=\"_ _9\"></span>verplichtingenDe voorwa<span class=\"_ _0\"></span>ardelijk<span class=\"_ _0\"></span>e verplichtingen v<span class=\"_ _0\"></span>loeiden volledig voort uit verbintenis<span class=\"_ _0\"></span>sen aan derden gegev<span class=\"_ _0\"></span>en en omv<span class=\"_ _0\"></span>atten:MILJOEN EURO<span class=\"_ _259\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _2cd\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Bankgaranties<span class=\"_ _142\"> </span>\ue61a\ue61f<span class=\"_ _1df\"> </span>\ue61a\ue617Overige<span class=\"_ _13e\"> </span>-<span class=\"_ _230\"> </span>-Bedrijfsgaranties<span class=\"_ _1c9\"> </span>\ue61d\ue61c\ue61c<span class=\"_ _317\"> </span>\ue61d\ue61c\ue616TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _25f\"> </span><span class=\"ls1 ws1\">\ue61f\ue61f\ue61e<span class=\"_ _317\"> </span>\ue61f\ue61f\ue61e</span>Bedrijfsgar<span class=\"_ _0\"></span>anties betre\ue618en door<span class=\"_ _0\"></span> de Onderneming gegev<span class=\"_ _0\"></span>en garanties n<span class=\"_ _0\"></span>amens haar dochtervennootsch<span class=\"_ _0\"></span>appen aan bank<span class=\"_ _0\"></span>en en hebben voorname<span class=\"_ _0\"></span>lijk betrekking op de <span class=\"_ _2\"></span>\u2018revolv<span class=\"_ _0\"></span>ing\u2019<span class=\"_ _2\"></span>-kredietfa<span class=\"_ _0\"></span>ciliteit (zie toelichting 38.1) en andere g<span class=\"_ _0\"></span>enegocieer<span class=\"_ _0\"></span>de kredietlijnen.Er zijn g<span class=\"_ _0\"></span>een aankoopv<span class=\"_ _0\"></span>erplichtingen in het kader<span class=\"_ _2\"></span> van belangrijk<span class=\"_ _0\"></span>e inv<span class=\"_ _0\"></span>esteringsprojecten w<span class=\"_ _2\"></span>aarvoor de respectieve contr<span class=\"_ _2\"></span>acten al wer<span class=\"_ _0\"></span>den toegekend of de or<span class=\"_ _0\"></span>ders wer<span class=\"_ _0\"></span>den geplaats<span class=\"_ _0\"></span>t. 45.2 Juridische risico\u2019<span class=\"_ _0\"></span>s/voorwaardelijke verplichtingenDe Groep is momenteel niet betrokk<span class=\"_ _2\"></span>en in een of<span class=\"_ _9\"></span> ander groot g<span class=\"_ _0\"></span>eschil, met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an het geschil in verb<span class=\"_ _0\"></span>and met de insolva<span class=\"_ _0\"></span>biliteit van Agf<span class=\"_ _0\"></span>aPhoto.AgfaPhotoIn verband met de <span class=\"_ _0\"></span>verkoop v<span class=\"_ _2\"></span>an de Consumer Imaging-a<span class=\"_ _0\"></span>ctiviteiten v<span class=\"_ _0\"></span>an (toenmalig<span class=\"_ _0\"></span>e) A<span class=\"_ _0\"></span>gfa-Gev<span class=\"_ _0\"></span>aert A<span class=\"_ _0\"></span>G en van sommig<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an haar<span class=\"_ _0\"></span> (toenmalige<span class=\"_ _2\"></span>) dochter<span class=\"_ _9\"></span>vennootschappen had de Gr<span class=\"_ _0\"></span>oep diverse contra<span class=\"_ _0\"></span>ctuele relaties af<span class=\"_ _0\"></span>gesloten met Agf<span class=\"_ _0\"></span>aPhoto Holding GmbH, A<span class=\"_ _0\"></span>gfaPhoto GmbH en hun dochtervennootschappen in v<span class=\"_ _0\"></span>erschillende landen (de A<span class=\"_ _0\"></span>gfaPhoto Groep).<span class=\"_ _2\"></span> Daarbij wer<span class=\"_ _0\"></span>d voorzien in de ov<span class=\"_ _0\"></span>erdr<span class=\"_ _0\"></span>acht v<span class=\"_ _0\"></span>an haar<span class=\"_ _0\"></span> Consumer<span class=\"_ _0\"></span> Imaging activiteiten,<span class=\"_ _0\"></span> inbegrepen activ<span class=\"_ _2\"></span>a, verplichtingen,<span class=\"_ _0\"></span> contra<span class=\"_ _0\"></span>cten en perso<span class=\"ws1\">-</span>neel naar<span class=\"_ _0\"></span> de vennootschappen behor<span class=\"_ _0\"></span>ende tot de Agf<span class=\"_ _0\"></span>aPhoto Groep.Na de v<span class=\"_ _0\"></span>erkoop wer<span class=\"_ _2\"></span>d een aanvraag tot f<span class=\"_ _0\"></span>aillissement ingediend door<span class=\"_ _2\"></span> AgfaPhoto GmbH en een aantal v<span class=\"_ _2\"></span>an haar dochterven<span class=\"ws1\">-</span>nootschappen zow<span class=\"_ _0\"></span>el in Duitsland als in andere landen.<span class=\"_ _2\"></span> In verschillende landen werden g<span class=\"_ _0\"></span>erechtelijk<span class=\"_ _0\"></span>e procedures teg<span class=\"_ _0\"></span>en de Groep ingesp<span class=\"_ _0\"></span>annen. Dez<span class=\"_ _0\"></span>e procedur<span class=\"_ _0\"></span>es zijn intussen afgesloten,<span class=\"_ _0\"></span> met uitzondering v<span class=\"_ _2\"></span>an het volgende geschil.In verband met de<span class=\"_ _0\"></span>ze verk<span class=\"_ _2\"></span>oop diende de curator v<span class=\"_ _2\"></span>an AgfaPhoto GmbH verschillende a<span class=\"_ _0\"></span>anvr<span class=\"_ _0\"></span>agen tot arbitr<span class=\"_ _0\"></span>age in bij het ICC Internationale Arbitr<span class=\"_ _2\"></span>agehof in Parijs,<span class=\"_ _0\"></span> Frankrijk.<span class=\"_ _0\"></span> In de arbitrag<span class=\"_ _0\"></span>eprocedure ICC Nr<span class=\"_ _2\"></span>. 1<span class=\"_ _0\"></span>5362 v<span class=\"_ _0\"></span>order<span class=\"_ _0\"></span>de de curator<span class=\"_ _2\"></span> een vergoeding voor<span class=\"_ _0\"></span> vermeende onderkapitalisatie v<span class=\"_ _0\"></span>an AgfaPhoto GmbH alsmede voor<span class=\"_ _2\"></span> het vermeende veroorzaken v<span class=\"_ _2\"></span>an het faillissement van <span class=\"_ _0\"></span>AgfaPhoto GmbH.<span class=\"_ _0\"></span> In een einduitspraak<span class=\"_ _0\"></span> dd. 31 mei 2018 heeft het ICC <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ribunaal alle vorderin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de cura<span class=\"_ _0\"></span>tor afg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>wez<span class=\"_ _0\"></span>en en hem de verplichting opge<span class=\"_ _0\"></span>legd om A<span class=\"_ _0\"></span>gfa voor<span class=\"_ _2\"></span> een zeer belangrijk<span class=\"_ _0\"></span> deel v<span class=\"_ _0\"></span>an de kosten v<span class=\"_ _2\"></span>an Agfa in deze arbitr<span class=\"_ _2\"></span>age<span class=\"ws1\">-</span>procedure te <span class=\"_ _0\"></span>vergoeden.<span class=\"_ _2\"></span> In oktober 2018 heeft de cur<span class=\"_ _2\"></span>ator voor<span class=\"_ _0\"></span> een Duitse rechtbank<span class=\"_ _0\"></span> (\u2018Oberlandesgericht Fr<span class=\"_ _2\"></span>ankfurt<span class=\"_ _9\"></span>/Main<span class=\"_ _2\"></span>\u2019 of \u2018OL<span class=\"_ _0\"></span>G\u2019) een <span class=\"_ _0\"></span>verzoe<span class=\"_ _0\"></span>k tot nietigverklaring v<span class=\"_ _2\"></span>an de arbitrale einduitspra<span class=\"_ _0\"></span>ak ingediend.<span class=\"_ _2\"></span> Bij vonnis dd. 16 januari 20<span class=\"_ _0\"></span>20 heeft het OLG de arbitr<span class=\"_ _0\"></span>ale einduitspraak<span class=\"_ _0\"></span> dd. 31 mei 2018 nietig v<span class=\"_ _0\"></span>erklaard.<span class=\"_ _2\"></span> De betrokken Agfa-v<span class=\"_ _0\"></span>ennootschappen hebben tegen dit vonnis hoger<span class=\"_ _2\"></span> beroep aangetek<span class=\"_ _0\"></span>end voor<span class=\"_ _0\"></span> het \u2018Bundesgerichtshof\u2019<span class=\"_ _0\"></span> (\u2018BGH\u2019). Het BGH heeft het OL<span class=\"_ _0\"></span>G-vonnis bevestig<span class=\"_ _2\"></span>d bij besluit dd. 26 no<span class=\"_ _0\"></span>vember 2<span class=\"_ _0\"></span>020 da<span class=\"_ _0\"></span>t aan Agfa op 2<span class=\"_ _0\"></span>0 januari 2021 <span class=\"_ _0\"></span>werd me<span class=\"_ _0\"></span>degedeeld.<span class=\"_ _0\"></span> De betrokken <span class=\"_ _0\"></span>Agfa-vennootsch<span class=\"_ _0\"></span>appen hebben afge<span class=\"_ _0\"></span>zien van <span class=\"_ _0\"></span>het aantekenen v<span class=\"_ _2\"></span>an hoger beroep <span class=\"_ _0\"></span>voor het Duits F<span class=\"_ _2\"></span>ederaal Grondw<span class=\"_ _0\"></span>ettelijk Hof (\"Bundesv<span class=\"_ _0\"></span>erfassungs<span class=\"ws1\">-</span>gericht<span class=\"_ _2\"></span>\"). Bijgevolg is de einduitspr<span class=\"_ _0\"></span>aak dd. 31 mei 2<span class=\"_ _0\"></span>018 de\ue616nitief nietig. N<span class=\"_ _2\"></span>a een gefaalde poging tot verz<span class=\"_ _0\"></span>oening heeft de curator<span class=\"_ _2\"></span> van Agf<span class=\"_ _0\"></span>aPhoto GmbH een nieuwe arbitr<span class=\"_ _0\"></span>ageproce<span class=\"_ _0\"></span>dure voor<span class=\"_ _2\"></span> het ICC International Court of Arbitra<span class=\"_ _0\"></span>tion in april 2021 ingesteld (ICC Nr<span class=\"_ _2\"></span>. 2<span class=\"_ _0\"></span>6175) <span class=\"_ _0\"></span>waarbij hij opnieu<span class=\"_ _0\"></span>w verg<span class=\"_ _0\"></span>oeding eist v<span class=\"_ _0\"></span>oor beweer<span class=\"_ _2\"></span>de schade geleden door <span class=\"_ _0\"></span>vermeende onderkapi<span class=\"ws1\">-</span>talisatie v<span class=\"_ _0\"></span>an AgfaPhoto GmbH,<span class=\"_ _2\"></span> en bovendien terugbetaling v<span class=\"_ _0\"></span>an zijn kosten g<span class=\"_ _0\"></span>emaakt in de eerste arbitr<span class=\"_ _2\"></span>ageprocedure (ICC Nr<span class=\"_ _2\"></span>. 1536<span class=\"_ _0\"></span>2). Een ICC arbitr<span class=\"_ _2\"></span>agetribunaal met drie arbiters werd in de loop <span class=\"_ _0\"></span>van 20<span class=\"_ _2\"></span>21 samengesteld. In de loop v<span class=\"_ _2\"></span>an 2022 heeft de curator<span class=\"_ _2\"></span> zijn volledige verkl<span class=\"_ _0\"></span>aring v<span class=\"_ _0\"></span>an vorderin<span class=\"_ _0\"></span>g neergeleg<span class=\"_ _0\"></span>d en heeft Agf<span class=\"_ _0\"></span>a haar <span class=\"_ _0\"></span>verweerschrift neerge<span class=\"_ _0\"></span>legd.<span class=\"_ _0\"></span> In de loop van 2023 zal de cur<span class=\"_ _2\"></span>ator zijn repliek<span class=\"_ _0\"></span> neerleggen en zal Agf<span class=\"_ _0\"></span>a haar duplie<span class=\"_ _0\"></span>k neerleggen.<span class=\"_ _0\"></span> In het laatste k<span class=\"_ _2\"></span>wartaal v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>3 staat een hoorzitting gepland.<span class=\"_ _2\"></span> Agfa zal zich krachtig <span class=\"_ _0\"></span>verdedig<span class=\"_ _0\"></span>en in deze nieuw<span class=\"_ _0\"></span>e procedur<span class=\"_ _0\"></span>e.OverigeAndere juridische risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s van de Gr<span class=\"_ _0\"></span>oep betre\ue618en een g<span class=\"_ _0\"></span>eschil met een voormalige <span class=\"_ _0\"></span>verdeler<span class=\"_ _2\"></span> van producten v<span class=\"_ _2\"></span>an de Groep in <span class=\"_ _ce\"></span><span class=\"ws1\"> </span>Bolivi\u00eb<span class=\"_ _0\"></span>, die een compensatie claimt <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> contractbr<span class=\"_ _0\"></span>euk. De Groep meent da<span class=\"_ _0\"></span>t het in haar<span class=\"_ _0\"></span> verweer<span class=\"_ _0\"></span> in dit geschil over<span class=\"_ _2\"></span> vol<span class=\"ws1\">-</span>doende argumenten beschikt en <span class=\"_ _0\"></span>verdedigt h<span class=\"_ _0\"></span>aar be<span class=\"_ _0\"></span>langen kr<span class=\"_ _0\"></span>achtdadig<span class=\"_ _0\"></span>. \ue682\ue684.<span class=\"_ _0\"></span> INFORMA<span class=\"_ _2\"></span>TIEVERSCHAFFING OVER <span class=\"_ _2\"></span>VERBONDEN PAR<span class=\"_ _0\"></span>TIJEN46.<span class=\"_ _2\"></span>1 T<span class=\"_ _1\"></span>ransacties met b<span class=\"_ _9\"></span>estuurders en leden van het Executive Management (managers op sleutelposities)Het totaal v<span class=\"_ _0\"></span>an de beloningen v<span class=\"_ _0\"></span>oor man<span class=\"_ _0\"></span>agers op sleutelposities (e<span class=\"_ _0\"></span>xclusief patr<span class=\"_ _0\"></span>onale sociale bijdrag<span class=\"_ _0\"></span>en) opgenomen in de <span class=\"_ _0\"></span>winst- en verliesrek<span class=\"_ _2\"></span>ening bedraagt:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _127\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>MILJOEN EUROBestuurders<span class=\"_ _29b\"> </span>Executive Management<span class=\"_ _29b\"> </span><span class=\"ffc\">Bestuurders<span class=\"_ _53\"> </span>Executive Management</span>Kortlopende personeelsbeloningen<span class=\"_ _da\"> </span>\ue61e,\ue618<span class=\"_ _b8\"> </span>\ue61a,\ue61a<span class=\"_ _b8\"> </span>\ue61e,\ue618<span class=\"_ _c5\"> </span>\ue61a,\ue61aOntslagvergoedingen<span class=\"_ _2fd\"> </span>-<span class=\"_ _1de\"> </span>-<span class=\"_ _1b5\"> </span>-<span class=\"_ _198\"> </span>-V<span class=\"_ _2\"></span>ergoedingen na uitdiensttreding<span class=\"_ _20d\"> </span>-<span class=\"_ _b8\"> </span>\ue61e,\ue61f<span class=\"_ _1de\"> </span>-<span class=\"_ _c5\"> </span>\ue61e,\ue61aOp aandelen gebaseerde betalingen<span class=\"_ _c2\"> </span>-<span class=\"_ _318\"> </span>\ue61e,\ue617<span class=\"_ _1de\"> </span>-<span class=\"_ _c5\"> </span>\ue61e,\ue61aTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _22e\"> </span><span class=\"ls1 ws1\">\ue61e,\ue618<span class=\"_ _b8\"> </span>\ue619,\ue61c<span class=\"_ _318\"> </span>\ue61e,\ue618<span class=\"_ _c5\"> </span>\ue61d,\ue617</span>Op 31 december 20<span class=\"_ _2\"></span>22 waren er<span class=\"_ _0\"></span> geen uitstaande lenin<span class=\"_ _0\"></span>gen ten behoeve v<span class=\"_ _2\"></span>an managers op sleutelposities. De <span class=\"_ _0\"></span>verplichtingen voor<span class=\"_ _0\"></span> vergoe<span class=\"_ _0\"></span>dingen na uitdiensttr<span class=\"_ _0\"></span>eding voor<span class=\"_ _2\"></span> de leden en de gepensioneerde leden v<span class=\"_ _2\"></span>an het Executive Management,<span class=\"_ _0\"></span> opge<span class=\"ws1\">-</span>nomen in de geconsolideerde b<span class=\"_ _0\"></span>alans op 31 december 2<span class=\"_ _0\"></span>022,<span class=\"_ _0\"></span> bedrag<span class=\"_ _0\"></span>en 11 miljoen euro<span class=\"_ _0\"></span>. Het totaal v<span class=\"_ _2\"></span>an de beloningen voor<span class=\"_ _0\"></span> managers op sleutelposities is ook<span class=\"_ _0\"></span> inbegrepen in het Remuner<span class=\"_ _0\"></span>atieverslag (zie p<span class=\"_ _2\"></span>. 291-2<span class=\"_ _0\"></span>96).46.2 T<span class=\"_ _1\"></span>ransacties met andere partijenT<span class=\"_ _2\"></span>ransacties met v<span class=\"_ _0\"></span>erwante partijen betr<span class=\"_ _0\"></span>e\ue618en voorname<span class=\"_ _0\"></span>lijk handelstr<span class=\"_ _2\"></span>ansacties.De Groep en haar<span class=\"_ _2\"></span> zakenpartner Shenzhen Br<span class=\"_ _0\"></span>other Gao Den<span class=\"_ _0\"></span>g Investment Gr<span class=\"_ _0\"></span>oup Co<span class=\"_ _0\"></span>. Ltd. he<span class=\"_ _0\"></span>bben hun activiteiten ge<span class=\"_ _0\"></span>bun<span class=\"ws1\">-</span>deld v<span class=\"_ _0\"></span>anaf 2010,<span class=\"_ _2\"></span> gericht op het versterken v<span class=\"_ _2\"></span>an de marktpositie v<span class=\"_ _0\"></span>an beide partners in Groot-China en de <span class=\"_ _0\"></span>ASEAN-regio<span class=\"_ _2\"></span>. Shenzhen Brother<span class=\"_ _0\"></span> Gao Deng Inv<span class=\"_ _0\"></span>estment Group Co<span class=\"_ _2\"></span>. Ltd. heeft een particip<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an 49% in Agf<span class=\"_ _0\"></span>a Graphics <span class=\"_ _0\"></span>Asia Ltd., de holding v<span class=\"_ _0\"></span>an de gecombineerde a<span class=\"_ _0\"></span>ctiviteiten v<span class=\"_ _0\"></span>an beide partijen.<span class=\"_ _0\"></span> In de loop van 2<span class=\"_ _0\"></span>019 transf<span class=\"_ _0\"></span>ereerde de Gr<span class=\"_ _0\"></span>oep twee dochter<span class=\"_ _0\"></span><span class=\"ws1\">-</span>vennootschappen naar<span class=\"_ _2\"></span> Agfa Graphics <span class=\"_ _0\"></span>Asia Ltd. In 201<span class=\"_ _0\"></span>9 richtte Agfa Gr<span class=\"_ _2\"></span>aphics Asia Ltd. een nieuwe v<span class=\"_ _0\"></span>ennootschap op<span class=\"_ _0\"></span>, Agf<span class=\"_ _0\"></span>a HuaGuang (Shang<span class=\"_ _0\"></span>hai) Graphics,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarin Luck<span class=\"_ _0\"></span>y HuaGuang Gr<span class=\"_ _2\"></span>aphics Co. Ltd.<span class=\"_ _0\"></span> een aandeel v<span class=\"_ _0\"></span>an 49% heeft.<span class=\"_ _0\"></span> Deze str<span class=\"_ _2\"></span>ategische alliantie moet beide partners toela<span class=\"_ _0\"></span>ten groei te re<span class=\"_ _0\"></span>aliseren door<span class=\"_ _0\"></span> optimalisering v<span class=\"_ _0\"></span>an hun sterktes met betr<span class=\"_ _0\"></span>ekking tot produc<span class=\"ws1\">-</span>tie,<span class=\"_ _2\"></span> technologie en distributie van o\ue618set-producten en -diensten.<span class=\"_ _0\"></span> Zie ook toe<span class=\"_ _0\"></span>lichting 37<span class=\"_ _2\"></span>.8 \u2018Minderheidsbelan<span class=\"_ _0\"></span>gen<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.Onderstaande tabel g<span class=\"_ _0\"></span>eeft een overzicht <span class=\"_ _0\"></span>van de tr<span class=\"_ _2\"></span>ansactiewaarde en het opens<span class=\"_ _0\"></span>taand saldo tussen de Groep en ha<span class=\"_ _0\"></span>ar v<span class=\"_ _0\"></span>erbon<span class=\"ws1\">-</span>den partijen Shenzhen Brother<span class=\"_ _2\"></span> Gao Deng Investment Group C<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Ltd. en Luck<span class=\"_ _2\"></span>y HuaGuang Graphics Co<span class=\"_ _2\"></span>. Ltd. In de loop v<span class=\"_ _0\"></span>an 2022 <span class=\"_ _0\"></span>verwierf Shenzhen Brother<span class=\"_ _0\"></span> Gao Deng Inv<span class=\"_ _0\"></span>estment Group Co<span class=\"_ _2\"></span>. Ltd. een dividend v<span class=\"_ _2\"></span>an 10 miljoen euro (49%). In de loop van 2<span class=\"_ _0\"></span>022 w<span class=\"_ _0\"></span>erd aan Luck<span class=\"_ _2\"></span>y HuaGuang Graphics Co<span class=\"_ _2\"></span>. Ltd. een dividend ten belope <span class=\"_ _0\"></span>van 1 miljoen E<span class=\"_ _0\"></span>uro uitbetaald.T<span class=\"_ _2\"></span>ransactiewaarde per jaareinde<span class=\"_ _261\"> </span>Openstaand saldo per jaareindeMILJOEN EURO\ue61f\ue61e\ue61f\ue61d<span class=\"_ _24e\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _1c5\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _231\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>V<span class=\"_ _2\"></span>erkopen aan Shenzhen Brother Gao Deng Investment Group Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _89\"> </span>\ue61f\ue617<span class=\"_ _143\"> </span>\ue61d\ue616<span class=\"_ _ac\"> </span>\ue61c<span class=\"_ _2e1\"> </span>\ue61fV<span class=\"_ _2\"></span>erkopen aan Lucky HuaGuang Graphics Co. Ltd.<span class=\"_ _48\"> </span>\ue61d\ue61a<span class=\"_ _ac\"> </span>\ue61c<span class=\"_ _1a6\"> </span>\ue616<span class=\"_ _89\"> </span>\ue61dAankopen van Shenzhen Brother Gao Deng Investment Group C<span class=\"_ _2\"></span>o. Ltd.<span class=\"_ _143\"> </span>\ue618\ue61b<span class=\"_ _245\"> </span>\ue61b\ue61e<span class=\"_ _1a6\"> </span>\ue61d<span class=\"_ _89\"> </span>\ue61dAankopen van Lucky HuaGuang Graphics C<span class=\"_ _0\"></span>o. Ltd.<span class=\"_ _c2\"> </span>\ue61d\ue619\ue618<span class=\"_ _227\"> </span>\ue61d\ue617\ue618<span class=\"_ _245\"> </span>\ue617\ue61f<span class=\"_ _1b0\"> </span>\ue617\ue61fDividend<span class=\"_ _15b\"> </span>\ue618<span class=\"_ _143\"> </span>\ue61d\ue61d<span class=\"_ _1a6\"> </span>\ue61d<span class=\"_ _20b\"> </span>-V<span class=\"_ _2\"></span>oorschot<span class=\"_ _122\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _143\"> </span>\ue61d\ue61e<span class=\"_ _2e1\"> </span>\ue619V<span class=\"_ _2\"></span>oorschotten met een openstaand saldo v<span class=\"_ _0\"></span>an 7 miljoen euro betre\ue618en lev<span class=\"_ _0\"></span>eranciers<span class=\"_ _0\"></span>voorschotten aan onderneming<span class=\"_ _0\"></span>en van de Shenzhen Brother<span class=\"_ _0\"></span> Gao Deng Group v<span class=\"_ _0\"></span>oor w<span class=\"_ _0\"></span>iens rek<span class=\"_ _0\"></span>ening de \ue616lmconversie pl<span class=\"_ _0\"></span>aatsv<span class=\"_ _0\"></span>indt en via w<span class=\"_ _0\"></span>ie ook aluminium wor<span class=\"_ _2\"></span>dt aangek<span class=\"_ _2\"></span>ocht. Dit voorschot met een openstaand saldo v<span class=\"_ _2\"></span>an 7 miljoen euro wordt ter<span class=\"_ _0\"></span>ugbetaald op basis v<span class=\"_ _2\"></span>an toekomstige \ue616lmvolumes g<span class=\"_ _0\"></span>elever<span class=\"_ _0\"></span>d aan Agf<span class=\"_ _0\"></span>a Graphics Asi<span class=\"_ _0\"></span>a Ltd. In de geconsolideer<span class=\"_ _0\"></span>de balans v<span class=\"_ _2\"></span>an de Groep wordt dit v<span class=\"_ _0\"></span>oorschot ger<span class=\"_ _0\"></span>ap<span class=\"ws1\">-</span>porteerd als <span class=\"_ _0\"></span>\u2018Overige a<span class=\"_ _0\"></span>ctiva<span class=\"_ _2\"></span>\u2019 (zie toelichtin<span class=\"_ _0\"></span>g 36).\ue682\ue685<span class=\"_ _c3\"></span>. GEBEURTENISSEN<span class=\"_ _0\"></span> NA \ue604\ue690<span class=\"_ _0\"></span> DECEMBER \ue619\ue618<span class=\"_ _0\"></span>\ue619\ue619Er zijn g<span class=\"_ _0\"></span>een gebeurtenissen na 31 december<span class=\"_ _2\"></span> 2022. \ue682\ue605.<span class=\"_ _0\"></span> INFORMA<span class=\"_ _2\"></span>TIE MET BETREKKING <span class=\"_ _2\"></span>TOT DE OPDRACHTEN EN<span class=\"_ _0\"></span> HONORARIA V<span class=\"_ _0\"></span>AN DE COMMISSARISDe honoraria met betr<span class=\"_ _0\"></span>ekking tot audit en aan audit g<span class=\"_ _0\"></span>erela<span class=\"_ _0\"></span>teerde presta<span class=\"_ _0\"></span>ties gelever<span class=\"_ _0\"></span>d door KPMG Be<span class=\"_ _0\"></span>drijfsrevisoren en zijn netwerk kan als <span class=\"_ _0\"></span>volgt gedetailleer<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den:EURO<span class=\"_ _112\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _24d\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Bezoldiging van de commissaris voor de uitoefening van een mandaat van commissaris vo<span class=\"_ _9\"></span>or de V<span class=\"_ _2\"></span>ennootschap en de \ue614\ue617\ue61e.\ue61d\ue618\ue61e<span class=\"_ _80\"> </span>\ue617\ue614\ue61f.\ue618\ue61f\ue61eGroep (Belgi\u00eb)Bezoldiging van de commissaris voor uitzonderlijke werkzaamheden of bijzondere opdrachten uitgevoerd voor de V<span class=\"_ _2\"></span>enno<span class=\"_ _9\"></span>otschap en de GroepAndere controle<span class=\"_ _319\"> </span>\ue61f\ue618.\ue618\ue61e\ue61e<span class=\"_ _261\"> </span>\ue61f\ue61e.\ue61e\ue61e\ue61eBelastingadvies<span class=\"_ _279\"> </span>-<span class=\"_ _4a\"> </span>-Andere opdrachten buiten de revisorale<span class=\"_ _1d8\"> </span>-<span class=\"_ _164\"> </span>-SUBTOT<span class=\"_ _2\"></span>AAL<span class=\"_ _1a\"> </span>\ue617\ue61c\ue618.\ue614\ue618\ue61e<span class=\"_ _a4\"> </span>\ue61c.\ue61e\ue61e\ue61f.\ue618\ue61f\ue61eBezoldigingen van personen met wie de commissaris verbonden is voor de uito<span class=\"_ _9\"></span>efening van een mandaat van  \ue618\ue617\ue61c.\ue617\ue61c\ue61c<span class=\"_ _80\"> </span>\ue615\ue615\ue614.\ue619\ue617\ue619commissaris voor de Groep (Buitenlandse vennootschapp<span class=\"_ _9\"></span>en)Bezoldiging van personen met wie de commissaris verbonden is voor uitzonderlijke werkzaamheden  of bijzondere opdrachten uitgevoerd voor de Gro<span class=\"_ _9\"></span>ep (Belgi\u00eb en buitenlandse vennootschappen)Andere controle<span class=\"_ _319\"> </span>\ue61f\ue618.\ue61e\ue61e\ue61e<span class=\"_ _261\"> </span>\ue61f\ue618.\ue61e\ue619\ue61cBelastingadvies<span class=\"_ _25e\"> </span>\ue616\ue61c.\ue619\ue616\ue619<span class=\"_ _61\"> </span>\ue61d\ue61f\ue619.\ue616\ue61f\ue618Andere opdrachten buiten de revisorale<span class=\"_ _31a\"> </span>\ue61d\ue616\ue61b.\ue61f\ue61c\ue61c<span class=\"_ _80\"> </span>\ue61a\ue61c\ue61e.\ue61a\ue618\ue618SUBTOT<span class=\"_ _2\"></span>AAL<span class=\"_ _1a\"> </span>\ue614\ue61c\ue619.\ue617\ue619\ue615<span class=\"_ _a4\"> </span>\ue61c.\ue61f\ue61e\ue61c.\ue61d\ue618\ue61fTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _66\"> </span><span class=\"ls1 ws1\">\ue61c.\ue616\ue61d\ue61e.\ue616\ue617\ue615<span class=\"_ _1bd\"> </span>\ue61f.\ue61f\ue61e\ue61d.\ue614\ue616\ue61f</span>De honoraria <span class=\"_ _0\"></span>voor de a<span class=\"_ _0\"></span>udit v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble staten bev<span class=\"_ _2\"></span>atten honoraria voor<span class=\"_ _2\"></span> de audit van de geconsolideer<span class=\"_ _0\"></span>de jaarrek<span class=\"_ _2\"></span>ening alsook de honor<span class=\"_ _0\"></span>aria voor<span class=\"_ _0\"></span> de audit v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble staten <span class=\"_ _0\"></span>van dochter<span class=\"_ _0\"></span>ondernemingen in Belgi\u00eb en in het buitenland.<span class=\"_ _0\"></span> De andere opdr<span class=\"_ _0\"></span>achten buiten de revisor<span class=\"_ _2\"></span>ale omvatten adv<span class=\"_ _0\"></span>iesverlenin<span class=\"_ _0\"></span>g in het kader <span class=\"_ _0\"></span>van speciale opdr<span class=\"_ _2\"></span>achten.W<span class=\"_ _2\"></span>AARDERINGSREGELS\ue682\ue686<span class=\"_ _0\"></span>. W<span class=\"_ _2\"></span>AARDERINGSBASISDe geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening is opgesteld op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an historische kostprijs,<span class=\"_ _2\"></span> met uitzondering van de v<span class=\"_ _0\"></span>olgende v<span class=\"_ _2\"></span>an materieel belan<span class=\"_ _0\"></span>g zijnde balansposten: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Afgeleide \ue616nanci\u00eble instr<span class=\"_ _0\"></span>umenten worden g<span class=\"_ _0\"></span>ew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws50\">Niet-afgeleide \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a gewaar<span class=\"_ _2\"></span>deerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met verwerking v<span class=\"_ _2\"></span>an waar<span class=\"_ _0\"></span>deveranderin<span class=\"_ _0\"></span>gen in de wins<span class=\"_ _0\"></span>t- en </span></span>verliesrek<span class=\"_ _2\"></span>ening worden gew<span class=\"_ _2\"></span>aardeerd aan re\u00eb<span class=\"_ _0\"></span>le w<span class=\"_ _0\"></span>aarde; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws31\">Investering<span class=\"_ _0\"></span>en in aandelen en schuldinstrumenten aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>via de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span></span></span>deerd aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Uitgestelde ov<span class=\"_ _0\"></span>ernameprijs bij verwerving<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an ondernemingen w<span class=\"_ _0\"></span>ordt gew<span class=\"_ _2\"></span>aardeerd aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">V<span class=\"_ _2\"></span>erplichtingen voor<span class=\"_ _0\"></span> op aandelen geb<span class=\"_ _0\"></span>aseerde betalingen <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsb5\">Activa met betre<span class=\"_ _0\"></span>kking tot toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen en ander<span class=\"_ _0\"></span>e pensioenplannen wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble </span></span>wa<span class=\"_ _0\"></span>arde; en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws3c\">De contante waar<span class=\"_ _2\"></span>de van de brutov<span class=\"_ _0\"></span>erplichtingen uit toege<span class=\"_ _0\"></span>zegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en wordt bep<span class=\"_ _0\"></span>aald volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _0\"></span>projected </span></span>unit credit\u2019<span class=\"_ _2\"></span>-methode<span class=\"_ _2\"></span>.\ue683\ue618.<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>GRONDSLAGEN VOOR FINANCI\u00cbLE VERSLAGGEVING50.<span class=\"_ _2\"></span>1 Consolidatieprincipes50.<span class=\"_ _2\"></span>1.1 BedrijfscombinatiesBedrijfscombinaties w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _2\"></span>t op basis van de ov<span class=\"_ _0\"></span>ernamemethode op overn<span class=\"_ _0\"></span>amedatum,<span class=\"_ _0\"></span> zijnde de datum w<span class=\"_ _0\"></span>aarop de zeggenschap o<span class=\"_ _0\"></span>vergaa<span class=\"_ _0\"></span>t naar<span class=\"_ _0\"></span> de Groep.<span class=\"_ _2\"></span> De Groep heeft zegg<span class=\"_ _0\"></span>enschap over<span class=\"_ _2\"></span> een entiteit indien zij op basis van ha<span class=\"_ _0\"></span>ar betrokk<span class=\"_ _2\"></span>enheid bij de entiteit is blootgesteld aan, dan wel r<span class=\"_ _0\"></span>echt heeft op,<span class=\"_ _2\"></span> variabele r<span class=\"_ _0\"></span>endementen en de mogelijkheid heeft die rendementen te be\u00efn<span class=\"_ _2\"></span>vloeden aan de hand van haar<span class=\"_ _0\"></span> zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de entiteit.Goodwill wor<span class=\"_ _2\"></span>dt niet afgeschreven maar<span class=\"_ _2\"></span> op bijzondere wa<span class=\"_ _0\"></span>ardevermindering g<span class=\"_ _0\"></span>etoetst, op j<span class=\"_ _0\"></span>aarlijkse basis en telk<span class=\"_ _2\"></span>ens er een aanw<span class=\"_ _0\"></span>ijzing bestaat dat de kas<span class=\"_ _0\"></span>stroomg<span class=\"_ _0\"></span>enererende eenheid w<span class=\"_ _2\"></span>aaraan goodw<span class=\"_ _0\"></span>ill werd toeg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end mogelijk een bijz<span class=\"_ _0\"></span>ondere wa<span class=\"_ _0\"></span>ardevermindering heef<span class=\"_ _0\"></span>t ondergaan.<span class=\"_ _0\"></span> Het onderzoek <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende eenheden op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>mindering wor<span class=\"_ _0\"></span>dt toegelicht in een da<span class=\"_ _0\"></span>artoe voorziene rubriek<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an deze gr<span class=\"_ _0\"></span>ondslagen. Goodw<span class=\"_ _0\"></span>ill wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d tegen kostprijs,<span class=\"_ _0\"></span> verminder<span class=\"_ _0\"></span>d met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oor ge<span class=\"_ _0\"></span>associeerde deelneming<span class=\"_ _0\"></span>en wordt het be<span class=\"_ _0\"></span>drag v<span class=\"_ _2\"></span>an de goodwill opgenomen in de boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an de investering<span class=\"_ _0\"></span>.De Groep w<span class=\"_ _2\"></span>aardeert de goodwill op ov<span class=\"_ _0\"></span>ernamedatum als v<span class=\"_ _0\"></span>olgt:  <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het totaal van de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de o<span class=\"_ _0\"></span>vergedr<span class=\"_ _2\"></span>agen vergoedin<span class=\"_ _0\"></span>g; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsf3\">het bedrag v<span class=\"_ _2\"></span>an enig minderheidsbelang in de overg<span class=\"_ _0\"></span>enomen partij en in een bedrijfscombinatie die in v<span class=\"_ _0\"></span>erschillende </span></span>fasen wor<span class=\"_ _2\"></span>dt gerealiseerd,<span class=\"_ _0\"></span> de re\u00eble w<span class=\"_ _2\"></span>aarde op de overn<span class=\"_ _0\"></span>amedatum v<span class=\"_ _2\"></span>an het voorheen aangehouden aandelenbel<span class=\"_ _0\"></span>ang v<span class=\"_ _0\"></span>an de overnemende p<span class=\"_ _0\"></span>artij in de overg<span class=\"_ _0\"></span>enomen partij; verminder<span class=\"_ _0\"></span>d met <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het nettosaldo van de v<span class=\"_ _0\"></span>erworven identi\ue616ceerbare activ<span class=\"_ _2\"></span>a en overgenomen v<span class=\"_ _0\"></span>erplichtingen.</span></span>Indien het belang v<span class=\"_ _2\"></span>an de Groep in de netto re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activ<span class=\"_ _0\"></span>a, v<span class=\"_ _0\"></span>erplichtingen en voorw<span class=\"_ _2\"></span>aardelijke verplichtingen,<span class=\"_ _2\"></span> de kostprijs van de be<span class=\"_ _0\"></span>drijfscombinatie overtr<span class=\"_ _0\"></span>eft, w<span class=\"_ _0\"></span>ordt dit surplus onmidde<span class=\"_ _0\"></span>llijk in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning opgenomen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorwaar<span class=\"_ _0\"></span>delijke te betalen v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den opgenomen in de balans aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _2\"></span>aarde op overna<span class=\"ws1\">-</span>medatum.<span class=\"_ _0\"></span> Wijzigin<span class=\"_ _0\"></span>gen aan de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an voorwaarde<span class=\"_ _0\"></span>lijke te betalen v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en, we<span class=\"_ _0\"></span>lke in de bal<span class=\"_ _0\"></span>ans als verplich<span class=\"ws1\">-</span>ting zijn opgenomen, w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _0\"></span>t via de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _0\"></span>ening.Overnamek<span class=\"_ _0\"></span>osten wor<span class=\"_ _0\"></span>den onmiddellijk in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening g<span class=\"_ _0\"></span>eboekt.50.<span class=\"_ _2\"></span>1.2 Be\u00ebindigde b<span class=\"_ _9\"></span>edrijfsactiviteitenEen be\u00ebindigde bedrijfsa<span class=\"_ _0\"></span>ctiviteit is een onderdeel <span class=\"_ _0\"></span>van het be<span class=\"_ _0\"></span>drijf van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> de activiteiten en kasstr<span class=\"_ _0\"></span>omen die duidelijk onderscheiden kunnen w<span class=\"_ _0\"></span>orden v<span class=\"_ _2\"></span>an de rest van de Gr<span class=\"_ _0\"></span>oep en die <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws31\">een belangrijk te onderscheiden onder<span class=\"_ _0\"></span>deel v<span class=\"_ _0\"></span>an de activiteiten v<span class=\"_ _0\"></span>ertegenw<span class=\"_ _0\"></span>oordigen of een belan<span class=\"_ _0\"></span>grijke geogr<span class=\"_ _2\"></span>a\ue616sche regio;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws93\">deel uitmaken v<span class=\"_ _2\"></span>an een geco\u00f6rdineerd plan om een onderscheiden dee<span class=\"_ _0\"></span>l van de a<span class=\"_ _0\"></span>ctiviteiten of een geogr<span class=\"_ _0\"></span>a\ue616sche regio af </span></span>te stoten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">een dochteronderneming is enkel <span class=\"_ _0\"></span>verworven met het oog op de wederverk<span class=\"_ _2\"></span>oop.</span></span>De classi\ue616catie als be\u00ebindig<span class=\"_ _0\"></span>de bedrijfsactiviteiten ge<span class=\"_ _0\"></span>beurt op de vroegste d<span class=\"_ _0\"></span>atum v<span class=\"_ _0\"></span>an ofwel afstoting ofwel het moment d<span class=\"_ _0\"></span>at de activiteiten v<span class=\"_ _0\"></span>oldoen aan de voorw<span class=\"_ _0\"></span>aarden om g<span class=\"_ _0\"></span>eclassi\ue616ceerd te w<span class=\"_ _0\"></span>orden als aang<span class=\"_ _0\"></span>ehouden voor<span class=\"_ _2\"></span> verkoop.<span class=\"_ _2\"></span> Ingeval dat de activiteiten gecl<span class=\"_ _0\"></span>assi\ue616ceerd w<span class=\"_ _0\"></span>orden als be\u00ebindig<span class=\"_ _0\"></span>de bedrijfsactiviteiten,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>den de verg<span class=\"_ _0\"></span>elijkende staten <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>winst- en verliesrek<span class=\"_ _2\"></span>ening en de niet-gerealiseer<span class=\"_ _0\"></span>de resultaten herwerk<span class=\"_ _0\"></span>t alsof de activiteiten reeds be\u00ebindig<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>an bij de aan<span class=\"ws1\">-</span>van<span class=\"_ _0\"></span>g van de ver<span class=\"_ _0\"></span>gelijk<span class=\"_ _0\"></span>ende periode.50.<span class=\"_ _2\"></span>1.3 V<span class=\"_ _2\"></span>erwerving van minderheidsb<span class=\"_ _9\"></span>elangenMinderheidsbelangen <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd teg<span class=\"_ _0\"></span>en het proportionele aandeel in de netto-identi\ue616ceerb<span class=\"_ _0\"></span>are activ<span class=\"_ _2\"></span>a van de ver<span class=\"_ _0\"></span><span class=\"ws1\">-</span>worven partij op o<span class=\"_ _0\"></span>vernamedatum.<span class=\"_ _2\"></span> V<span class=\"_ _2\"></span>eranderingen in het aandeel v<span class=\"_ _2\"></span>an de Groep in een dochteronderneming die niet leiden tot verlies v<span class=\"_ _0\"></span>an zeggenschap w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _0\"></span>t als eigenv<span class=\"_ _0\"></span>ermogenstr<span class=\"_ _0\"></span>ansacties. Bij verlies v<span class=\"_ _2\"></span>an zeggenschap worden alle activ<span class=\"_ _2\"></span>a en verplichting<span class=\"_ _0\"></span>en uitgeboek<span class=\"_ _0\"></span>t inclusief de minderheidsbelangen en ander<span class=\"_ _0\"></span>e componenten van het eig<span class=\"_ _0\"></span>en vermogen.<span class=\"_ _2\"></span> De re<span class=\"ws1\">-</span>sulterende w<span class=\"_ _0\"></span>inst of verlies w<span class=\"_ _0\"></span>ordt erkend in de <span class=\"_ _0\"></span>winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g.<span class=\"_ _0\"></span> Enig aangehouden bel<span class=\"_ _0\"></span>ang wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde w<span class=\"_ _0\"></span>anneer er<span class=\"_ _0\"></span> geen controle meer<span class=\"_ _2\"></span> is. 50.<span class=\"_ _2\"></span>1.4 Do<span class=\"_ _9\"></span>chterondernemingenDochterondernemingen zijn de<span class=\"_ _0\"></span>ze entiteiten w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> de Groep zeggensch<span class=\"_ _0\"></span>ap uitoefent. De Gr<span class=\"_ _0\"></span>oep heeft zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een entiteit indien zij op basis v<span class=\"_ _2\"></span>an haar betrokk<span class=\"_ _0\"></span>enheid bij de entiteit is blootgesteld aan,<span class=\"_ _0\"></span> dan wel r<span class=\"_ _0\"></span>echt heeft op<span class=\"_ _0\"></span>, v<span class=\"_ _2\"></span>ariabele rendementen en de mogelijkheid heef<span class=\"_ _0\"></span>t die rendementen te be\u00efnvloe<span class=\"_ _0\"></span>den aan de hand v<span class=\"_ _0\"></span>an haar<span class=\"_ _0\"></span> zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de en<span class=\"ws1\">-</span>titeit. De jaarr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de dochterondernemingen <span class=\"_ _0\"></span>worden in de consolida<span class=\"_ _0\"></span>tiekring opgenomen v<span class=\"_ _2\"></span>anaf de datum van verwerving tot het einde v<span class=\"_ _2\"></span>an de zeggenschap.Wijzigingen in het eigendomsbelang van een moedermaatschappij in een do<span class=\"_ _9\"></span>chteronderneming die niet tot een verlies van zeggenschap leidenWijziging<span class=\"_ _0\"></span>en in het eigendomsbelang <span class=\"_ _0\"></span>van een moe<span class=\"_ _0\"></span>dermaatschappij in een dochterondernemin<span class=\"_ _0\"></span>g die niet tot een verlies van z<span class=\"_ _0\"></span>eggenschap leiden,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den verwerkt als eig<span class=\"_ _0\"></span>envermog<span class=\"_ _0\"></span>ens-transa<span class=\"_ _0\"></span>cties (d.<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>.z. tr<span class=\"_ _0\"></span>ansacties v<span class=\"_ _0\"></span>an aandeelhouders in hun hoedanigheid v<span class=\"_ _2\"></span>an eigenaar). In der<span class=\"_ _0\"></span>gelijke oms<span class=\"_ _0\"></span>tandigheden moeten de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarden v<span class=\"_ _2\"></span>an de meerderheids- en minder<span class=\"ws1\">-</span>heidsbelangen <span class=\"_ _0\"></span>worden aan<span class=\"_ _0\"></span>gepast om de w<span class=\"_ _0\"></span>ijzigingen in hun r<span class=\"_ _0\"></span>elatieve bel<span class=\"_ _0\"></span>angen in de dochteronderneming <span class=\"_ _0\"></span>weer<span class=\"_ _0\"></span> te geven.<span class=\"_ _0\"></span> Aanpassing<span class=\"_ _0\"></span>en aan minderheidsbelangen,<span class=\"_ _2\"></span> als gevolg van <span class=\"_ _0\"></span>verrichtingen die niet leiden tot een v<span class=\"_ _0\"></span>erlies v<span class=\"_ _0\"></span>an zeggenschap<span class=\"_ _2\"></span>, zijn gebaseer<span class=\"_ _2\"></span>d op een proportioneel aandeel in het nettoactief v<span class=\"_ _0\"></span>an de dochteronderneming<span class=\"_ _0\"></span>. Elk ev<span class=\"_ _0\"></span>entueel verschil tus<span class=\"_ _0\"></span>sen het bedrag <span class=\"_ _0\"></span>waarmee de minderheidsbe<span class=\"_ _0\"></span>langen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>epast en de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de ontvangen of betaalde v<span class=\"_ _0\"></span>ergoedin<span class=\"_ _0\"></span>g, moet rechtstree<span class=\"_ _0\"></span>ks in het eigen v<span class=\"_ _0\"></span>ermogen wor<span class=\"_ _2\"></span>den verwerkt en aan de aandeelhouders <span class=\"_ _0\"></span>van de moederm<span class=\"_ _0\"></span>aatschappij w<span class=\"_ _0\"></span>orden toegewe<span class=\"_ _0\"></span>zen.50.<span class=\"_ _2\"></span>1.5 V<span class=\"_ _2\"></span>erlies van zeggenschapW<span class=\"_ _2\"></span>anneer een moederma<span class=\"_ _0\"></span>atschappij de zeggensch<span class=\"_ _0\"></span>ap over<span class=\"_ _0\"></span> een dochteronderneming v<span class=\"_ _0\"></span>erliest, neemt z<span class=\"_ _0\"></span>e op de datum w<span class=\"_ _0\"></span>aarop ze de zegg<span class=\"_ _0\"></span>enschap verliest de boek<span class=\"_ _2\"></span>waar<span class=\"_ _0\"></span>de van de a<span class=\"_ _0\"></span>ctiva en <span class=\"_ _0\"></span>verplichtingen v<span class=\"_ _2\"></span>an de dochteronderneming evenals de boek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an minderheidsbelangen in de voormalig<span class=\"_ _0\"></span>e dochteronderneming (met inbegrip v<span class=\"_ _2\"></span>an aan die minderheidsbelangen toerek<span class=\"_ _0\"></span>enbare componenten v<span class=\"_ _2\"></span>an niet-gerealiseer<span class=\"_ _0\"></span>de resultaten) niet l<span class=\"_ _0\"></span>anger<span class=\"_ _0\"></span> in de balans op<span class=\"_ _0\"></span>. Elk <span class=\"_ _0\"></span>verschil dat v<span class=\"_ _0\"></span>oortvloeit uit een verlies v<span class=\"_ _2\"></span>an zeggenschap wor<span class=\"_ _0\"></span>dt als een winst of v<span class=\"_ _0\"></span>erlies opgenomen. Elk<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tering die de Groep aanhoudt in de voormalige dochter<span class=\"_ _0\"></span>onderneming wor<span class=\"_ _0\"></span>dt opgenomen aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde op de datum <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>verlies v<span class=\"_ _0\"></span>an zeggenschap<span class=\"_ _2\"></span>. Na eerste opname wor<span class=\"_ _0\"></span>dt de inv<span class=\"_ _0\"></span>estering,<span class=\"_ _0\"></span> a\ue607ankelijk<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an het deelnemingspercentag<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> verwerk<span class=\"_ _0\"></span>t volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode of als een \ue616nancieel actief<span class=\"_ _0\"></span>.50.<span class=\"_ _2\"></span>1.6 Geasso<span class=\"_ _9\"></span>cieerde deelnemingenEen ge<span class=\"_ _0\"></span>associeerde deelnemin<span class=\"_ _0\"></span>g is een entiteit wa<span class=\"_ _0\"></span>arin de Onderneming invloe<span class=\"_ _0\"></span>d van <span class=\"_ _0\"></span>betekenis heeft en die g<span class=\"_ _0\"></span>een dochteron<span class=\"ws1\">-</span>derneming of belang in een joint v<span class=\"_ _0\"></span>enture is. <span class=\"_ _0\"></span>Als de Onderneming tussen 20% en 50% <span class=\"_ _0\"></span>van de stemr<span class=\"_ _0\"></span>echten v<span class=\"_ _0\"></span>an de deelne<span class=\"ws1\">-</span>ming aanhoudt, <span class=\"_ _0\"></span>wordt v<span class=\"_ _0\"></span>erondersteld d<span class=\"_ _0\"></span>at de Onderneming invloe<span class=\"_ _0\"></span>d van bete<span class=\"_ _0\"></span>kenis heeft.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>olgens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode wor<span class=\"_ _0\"></span>dt de inves<span class=\"_ _0\"></span>tering in een ge<span class=\"_ _0\"></span>associeerde deelneming bij eers<span class=\"_ _0\"></span>te opname gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _2\"></span>d aan de kostprijs. De k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _0\"></span>an de inves<span class=\"ws1\">-</span>tering omv<span class=\"_ _2\"></span>at transactiek<span class=\"_ _0\"></span>osten. Een in<span class=\"_ _0\"></span>vestering in een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming wor<span class=\"_ _2\"></span>dt verwerkt volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-me<span class=\"ws1\">-</span>thode v<span class=\"_ _0\"></span>anaf de datum w<span class=\"_ _0\"></span>aarop de in<span class=\"_ _0\"></span>vestering een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming wor<span class=\"_ _2\"></span>dt. Bij de verwerving v<span class=\"_ _0\"></span>an de inv<span class=\"_ _0\"></span>estering wordt een ev<span class=\"_ _0\"></span>entueel verschil tus<span class=\"_ _0\"></span>sen de kostprijs v<span class=\"_ _2\"></span>an de investering en het aandeel <span class=\"_ _0\"></span>van de Onderneming in de netto r<span class=\"_ _0\"></span>e\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activa en <span class=\"_ _0\"></span>verplichtingen v<span class=\"_ _2\"></span>an de geassocieer<span class=\"_ _0\"></span>de deelneming als volgt v<span class=\"_ _0\"></span>erwerkt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse4\">goodwill die betrekkin<span class=\"_ _0\"></span>g heeft op een geas<span class=\"_ _0\"></span>socieerde deelneming <span class=\"_ _0\"></span>wordt opg<span class=\"_ _0\"></span>enomen in de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de inves<span class=\"_ _0\"></span>tering;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws31\">elk surplus v<span class=\"_ _2\"></span>an het aandeel van de in<span class=\"_ _0\"></span>vesteerder<span class=\"_ _2\"></span> in de netto re\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activa en <span class=\"_ _0\"></span>verplichtingen </span></span>van de g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming ten op<span class=\"_ _0\"></span>zichte van de k<span class=\"_ _2\"></span>ostprijs van de inv<span class=\"_ _0\"></span>estering wor<span class=\"_ _2\"></span>dt als bate opgenomen bij de be<span class=\"ws1\">-</span>paling v<span class=\"_ _2\"></span>an het aandeel van de in<span class=\"_ _0\"></span>vesteer<span class=\"_ _0\"></span>der in de w<span class=\"_ _0\"></span>inst of het verlies v<span class=\"_ _2\"></span>an de geassocieerde deelnemin<span class=\"_ _0\"></span>g tijdens de periode wa<span class=\"_ _0\"></span>arin de investerin<span class=\"_ _0\"></span>g is verworven.Eliminatie van niet-gerealiseerde winsten en verliezen op transacties met geassocieerde deelnemingenWinsten en <span class=\"_ _0\"></span>verliezen die <span class=\"_ _0\"></span>voortvloeien uit <span class=\"_ _0\"></span>\u2018ups<span class=\"_ _0\"></span>tream<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>- en \u2018<span class=\"_ _2\"></span>downs<span class=\"_ _0\"></span>tream<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-tr<span class=\"_ _0\"></span>ansacties tussen de Onderneming (met inbegrip van zijn g<span class=\"_ _0\"></span>econsolideerde dochterondernemin<span class=\"_ _0\"></span>gen) en een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming wor<span class=\"_ _0\"></span>den alleen in de jaarre<span class=\"_ _0\"></span>kening v<span class=\"_ _2\"></span>an de<span class=\"_ _9\"></span> Onderneming ge\u00eblimineer<span class=\"_ _0\"></span>d ten belope v<span class=\"_ _0\"></span>an het belang v<span class=\"_ _2\"></span>an de Onderneming in de geassocieer<span class=\"_ _0\"></span>de deelneming.<span class=\"_ _2\"></span> Een voorbeeld van een <span class=\"_ _2\"></span>\u2018upstre<span class=\"_ _0\"></span>am<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-transactie is de verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a van een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming aan de Onderneming<span class=\"_ _2\"></span>. Een voorbeeld van een <span class=\"_ _2\"></span>\u2018<span class=\"_ _0\"></span>downstre<span class=\"_ _2\"></span>am<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>-transactie is de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an activa v<span class=\"_ _0\"></span>an de Onderneming aan een ge<span class=\"_ _2\"></span>associeerde deelneming.V<span class=\"_ _2\"></span>erlies van invloed van b<span class=\"_ _9\"></span>etekenis over de geassocieerde deelnemingV<span class=\"_ _2\"></span>anaf de datum w<span class=\"_ _0\"></span>aarop de Onderneming in<span class=\"_ _0\"></span>vloed v<span class=\"_ _2\"></span>an betekenis over<span class=\"_ _0\"></span> de geas<span class=\"_ _0\"></span>socieerde deelneming v<span class=\"_ _0\"></span>erliest, <span class=\"_ _0\"></span>wordt betr<span class=\"_ _0\"></span>ef<span class=\"ws1\">-</span>fende inv<span class=\"_ _0\"></span>estering verwerk<span class=\"_ _0\"></span>t conform IFRS 9.<span class=\"_ _0\"></span> Bij verlies v<span class=\"_ _2\"></span>an invloed van bete<span class=\"_ _0\"></span>kenis w<span class=\"_ _2\"></span>aardeert de Onderneming de inves<span class=\"_ _0\"></span>te<span class=\"ws1\">-</span>ring in voormalig<span class=\"_ _0\"></span>e geas<span class=\"_ _0\"></span>socieerde deelneming a<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.De Onderneming erkent in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening alle <span class=\"_ _0\"></span>verschillen tussen: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsbc\">de re\u00eble w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de o<span class=\"_ _0\"></span>verblijvende in<span class=\"_ _0\"></span>vestering en de ink<span class=\"_ _0\"></span>omsten uit de vervreemdin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an het belang in de ge<span class=\"_ _0\"></span>associeer<span class=\"_ _0\"></span><span class=\"ws1\">-</span></span></span>de deelneming; en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de investerin<span class=\"_ _0\"></span>g op de datum w<span class=\"_ _0\"></span>aarop de Onderneming zijn in<span class=\"_ _0\"></span>vloed v<span class=\"_ _2\"></span>an betekenis verliest.</span></span>De bedrag<span class=\"_ _0\"></span>en opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten met betre<span class=\"_ _0\"></span>kking tot geas<span class=\"_ _0\"></span>socieerde deelneming<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den op dezelf<span class=\"_ _0\"></span>de basis verwerk<span class=\"_ _2\"></span>t alsof<span class=\"_ _9\"></span> de geas<span class=\"_ _0\"></span>socieerde onderneming de desbetre\ue618<span class=\"_ _0\"></span>ende activa en <span class=\"_ _0\"></span>verplichtingen z<span class=\"_ _0\"></span>elf gedesin<span class=\"_ _0\"></span>ves<span class=\"ws1\">-</span>teerd zou he<span class=\"_ _0\"></span>bben.50.<span class=\"_ _2\"></span>1.7 Entiteiten en activiteiten waarover gezamenlijk de zeggenschap wordt uitgeoefendEen gezamenlijk<span class=\"_ _2\"></span>e overeenkomst is een o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omst w<span class=\"_ _0\"></span>aaro<span class=\"_ _0\"></span>ver t<span class=\"_ _0\"></span>wee of meerdere p<span class=\"_ _0\"></span>artijen gezamenlijk<span class=\"_ _0\"></span> zeggenschap uitoe<span class=\"ws1\">-</span>fenen. Ge<span class=\"_ _0\"></span>zamenlijk zeggensch<span class=\"_ _0\"></span>ap over<span class=\"_ _0\"></span> een over<span class=\"_ _0\"></span>eenkomst besta<span class=\"_ _0\"></span>at alleen w<span class=\"_ _0\"></span>anneer contr<span class=\"_ _2\"></span>actueel is vastges<span class=\"_ _0\"></span>teld dat beslissin<span class=\"ws1\">-</span>gen ov<span class=\"_ _0\"></span>er re<span class=\"_ _0\"></span>levante a<span class=\"_ _0\"></span>ctiviteiten met unanimiteit v<span class=\"_ _2\"></span>an de betrokken partijen k<span class=\"_ _0\"></span>unnen worden g<span class=\"_ _0\"></span>enomen. A\ue607<span class=\"_ _0\"></span>ankelijk<span class=\"_ _0\"></span> van de rechten en verplichtin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de betrokk<span class=\"_ _0\"></span>en partijen wor<span class=\"_ _0\"></span>dt een gezamenlijk<span class=\"_ _0\"></span>e over<span class=\"_ _0\"></span>eenkomst g<span class=\"_ _0\"></span>eklasseerd als een a<span class=\"_ _0\"></span>ctiviteit wa<span class=\"_ _0\"></span>arover<span class=\"_ _2\"></span> gezamenlijk de zegg<span class=\"_ _0\"></span>enschap wor<span class=\"_ _0\"></span>dt uitgeoefend of als een joint ventur<span class=\"_ _0\"></span>e.A. Activiteiten waarover gezamenlijk de zeggenschap wordt uitgeoefendEen activiteit w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> gezamenlijk<span class=\"_ _0\"></span> de zeggenschap <span class=\"_ _0\"></span>wordt uitg<span class=\"_ _0\"></span>eoefend, betr<span class=\"_ _0\"></span>eft een over<span class=\"_ _0\"></span>eenkomst w<span class=\"_ _2\"></span>aarbij de partijen geza<span class=\"ws1\">-</span>menlijk rechten hebben op de a<span class=\"_ _0\"></span>ctiva v<span class=\"_ _2\"></span>an de overeenk<span class=\"_ _0\"></span>omst en verplichting<span class=\"_ _0\"></span>en uit hoofde v<span class=\"_ _2\"></span>an de schulden van de over<span class=\"_ _0\"></span>een<span class=\"ws1\">-</span>komst.<span class=\"_ _0\"></span> De geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening omv<span class=\"_ _2\"></span>at de activa w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> de Groep zegg<span class=\"_ _0\"></span>enschap uitoefent en de verplichting<span class=\"_ _0\"></span>en die de Groep aanga<span class=\"_ _0\"></span>at bij de uitvoering v<span class=\"_ _2\"></span>an de gezamenlijke activ<span class=\"_ _0\"></span>iteit, even<span class=\"_ _0\"></span>als de kosten die de Gr<span class=\"_ _0\"></span>oep maakt en het aandee<span class=\"_ _0\"></span>l van de opbr<span class=\"_ _0\"></span>engsten dat de Gr<span class=\"_ _0\"></span>oep met de gezamenlijk<span class=\"_ _0\"></span>e activiteit v<span class=\"_ _0\"></span>erdient.B. Joint ventureEen joint ventur<span class=\"_ _0\"></span>e is een overeenk<span class=\"_ _2\"></span>omst waaro<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de Groep ge<span class=\"_ _0\"></span>zamenlijke zegg<span class=\"_ _0\"></span>enschap uitoefent, <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>door de Groep rechten heeft op de nettoactiv<span class=\"_ _2\"></span>a van de ov<span class=\"_ _0\"></span>ereenkomst.<span class=\"_ _2\"></span> De Groep neemt zijn belang op in een entiteit <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>over<span class=\"_ _2\"></span> gezamenlijk de zeggensch<span class=\"_ _0\"></span>ap wor<span class=\"_ _0\"></span>dt uitgeoefend volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019- methode (zie toelichting 50<span class=\"_ _0\"></span>.1.6).50.<span class=\"_ _2\"></span>1.8 Ge\u00eblimineerde transacties bij de consolidatieAlle intragr<span class=\"_ _0\"></span>oepsaldi en -transacties,<span class=\"_ _0\"></span> met inbegrip v<span class=\"_ _0\"></span>an niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten op intragr<span class=\"_ _0\"></span>oeptransacties en -div<span class=\"_ _0\"></span>iden<span class=\"ws1\">-</span>den, w<span class=\"_ _0\"></span>orden bij de opmaak<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de geconsolideerde ja<span class=\"_ _0\"></span>arrekenin<span class=\"_ _0\"></span>g ge\u00eblimineer<span class=\"_ _0\"></span>d. Niet-ger<span class=\"_ _0\"></span>ealiseerde <span class=\"_ _0\"></span>winsten en v<span class=\"_ _0\"></span>erliezen uit transacties binnen de Gr<span class=\"_ _0\"></span>oep die zijn opgenomen in de activ<span class=\"_ _2\"></span>a, zoals voorr<span class=\"_ _2\"></span>aden en vaste activ<span class=\"_ _2\"></span>a, worden <span class=\"_ _0\"></span>volledig ge\u00eb<span class=\"_ _0\"></span>limi<span class=\"ws1\">-</span>neerd.<span class=\"_ _0\"></span> Niet-gere<span class=\"_ _0\"></span>aliseerde w<span class=\"_ _0\"></span>insten uit transacties met <span class=\"_ _0\"></span>geassocieer<span class=\"_ _2\"></span>de deelnemingen worden g<span class=\"_ _0\"></span>e\u00eblimineerd na<span class=\"_ _0\"></span>ar r<span class=\"_ _0\"></span>atio v<span class=\"_ _2\"></span>an het belang dat de Gr<span class=\"_ _0\"></span>oep in de entiteit heeft. Niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de verlie<span class=\"_ _0\"></span>zen wor<span class=\"_ _0\"></span>den op deze<span class=\"_ _0\"></span>lfde wijz<span class=\"_ _0\"></span>e ge\u00eblimineerd als niet-g<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>a<span class=\"ws1\">-</span>liseerde w<span class=\"_ _0\"></span>insten, maar<span class=\"_ _2\"></span> alleen voor zo<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> er g<span class=\"_ _0\"></span>een aanwijzin<span class=\"_ _0\"></span>g is voor<span class=\"_ _0\"></span> een bijzondere w<span class=\"_ _2\"></span>aardevermindering<span class=\"_ _0\"></span>.50.2 V<span class=\"_ _0\"></span>reemde <span class=\"_ _9\"></span>valutaElementen opgenomen in de jaarr<span class=\"_ _0\"></span>ekening v<span class=\"_ _2\"></span>an de entiteiten van de Groep <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd in de <span class=\"_ _0\"></span>valuta v<span class=\"_ _2\"></span>an de pri<span class=\"ws1\">-</span>maire economische omg<span class=\"_ _0\"></span>eving w<span class=\"_ _2\"></span>aarin de entiteit actief is (de functionele v<span class=\"_ _0\"></span>aluta). De g<span class=\"_ _0\"></span>econsolideerde jaarr<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>wordt voorges<span class=\"_ _0\"></span>teld in euro die de functionele v<span class=\"_ _2\"></span>aluta en presentatievaluta <span class=\"_ _0\"></span>van de Onderneming is.50.2.<span class=\"_ _2\"></span>1 V<span class=\"_ _2\"></span>errichtingen in vreemde valutaAlle verrichting<span class=\"_ _0\"></span>en in andere dan de functionele <span class=\"_ _0\"></span>valuta zijn v<span class=\"_ _0\"></span>errichtingen in v<span class=\"_ _0\"></span>reemde v<span class=\"_ _0\"></span>aluta. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>errichtingen in vreemde v<span class=\"_ _2\"></span>aluta worden om<span class=\"_ _0\"></span>gerek<span class=\"_ _0\"></span>end in de functionele v<span class=\"_ _2\"></span>aluta op basis van de w<span class=\"_ _0\"></span>isselkoers die g<span class=\"_ _0\"></span>eldt op de transa<span class=\"_ _0\"></span>ctiedatum. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>alutakoersv<span class=\"_ _0\"></span>er<span class=\"ls1 ws1\">-</span>schillen als gevolg v<span class=\"_ _2\"></span>an de afwikkeling v<span class=\"_ _2\"></span>an dergelijke verrichtin<span class=\"_ _0\"></span>gen en v<span class=\"_ _0\"></span>an de omrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an monetaire activ<span class=\"_ _2\"></span>a en verplich<span class=\"ls1 ws1\">-</span>tingen uitge<span class=\"_ _0\"></span>drukt in vr<span class=\"_ _0\"></span>eemde v<span class=\"_ _0\"></span>aluta aan slotkoers w<span class=\"_ _0\"></span>orden in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen. Echter<span class=\"_ _2\"></span> de vreemde valutak<span class=\"_ _2\"></span>oersresultaten die voortvloeien uit de v<span class=\"_ _0\"></span>olgende tr<span class=\"_ _0\"></span>ansacties wor<span class=\"_ _0\"></span>den erkend in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws11d\">een investering in eig<span class=\"_ _0\"></span>en-vermogensins<span class=\"_ _0\"></span>trumenten aangeduid als a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen via de </span></span>niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten, beh<span class=\"_ _0\"></span>alve in het gev<span class=\"_ _2\"></span>al van een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlies w<span class=\"_ _2\"></span>aarbij de valuta<span class=\"_ _0\"></span>ver<span class=\"ws1\">-</span>schillen die in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten opgenomen w<span class=\"_ _2\"></span>aren, gehercl<span class=\"_ _0\"></span>assi\ue616ceerd w<span class=\"_ _0\"></span>orden naar<span class=\"_ _2\"></span> de winst- en verlies<span class=\"ws1\">-</span>rek<span class=\"_ _0\"></span>ening; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">kasstroomafde<span class=\"_ _0\"></span>kkingen voor<span class=\"_ _2\"></span> zover<span class=\"_ _0\"></span> deze als e\ue618ectief beschouw<span class=\"_ _2\"></span>d worden.</span></span>Niet-monetaire posten die in vr<span class=\"_ _0\"></span>eemde v<span class=\"_ _0\"></span>aluta wor<span class=\"_ _0\"></span>den uitgedruk<span class=\"_ _0\"></span>t en tegen historische kos<span class=\"_ _0\"></span>tprijs wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d, w<span class=\"_ _0\"></span>or<span class=\"ws1\">-</span>den omgere<span class=\"_ _0\"></span>kend op basis v<span class=\"_ _2\"></span>an de wisselkoers die g<span class=\"_ _0\"></span>eldt op de transa<span class=\"_ _0\"></span>ctiedatum.50.2.2 Buitenlandse activiteitenEen buitenlandse activiteit is een entiteit die een dochter<span class=\"_ _0\"></span>onderneming,<span class=\"_ _0\"></span> ge<span class=\"_ _0\"></span>associeerde deelneming<span class=\"_ _2\"></span>, joint venture of \ue616liaal van de <span class=\"_ _0\"></span>verslaggev<span class=\"_ _0\"></span>ende entiteit is en w<span class=\"_ _0\"></span>aarvan de activ<span class=\"_ _0\"></span>iteiten zijn gebaseer<span class=\"_ _2\"></span>d of<span class=\"_ _9\"></span> wor<span class=\"_ _0\"></span>den uitgevoer<span class=\"_ _0\"></span>d in een andere v<span class=\"_ _2\"></span>aluta dan euro<span class=\"_ _0\"></span>.De resultaten en \ue616nanci\u00eb<span class=\"_ _0\"></span>le positie van al de gr<span class=\"_ _0\"></span>oepsondernemingen w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>oor consolidatie<span class=\"_ _0\"></span>doeleinden omger<span class=\"_ _0\"></span>ekend in de presentatiev<span class=\"_ _2\"></span>aluta op de volgende wijze: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">de activa en v<span class=\"_ _0\"></span>erplichtingen w<span class=\"_ _0\"></span>orden omg<span class=\"_ _0\"></span>erekend teg<span class=\"_ _0\"></span>en de slotkoers op r<span class=\"_ _0\"></span>apporteringsdatum;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsc2\">de baten en lasten w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>oor elk<span class=\"_ _0\"></span>e winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>ening omger<span class=\"_ _0\"></span>ekend teg<span class=\"_ _0\"></span>en de gemiddelde koers o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> het boekjaar; </span></span>en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws4a\">de componenten van het eig<span class=\"_ _0\"></span>en vermogen w<span class=\"_ _0\"></span>orden omg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end aan historische koersen met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an de bewe<span class=\"ws1\">-</span></span></span>gingen v<span class=\"_ _2\"></span>an het jaar die wor<span class=\"_ _0\"></span>den omger<span class=\"_ _0\"></span>ekend aan k<span class=\"_ _0\"></span>oersen die de koers op tr<span class=\"_ _0\"></span>ansactiedatum ben<span class=\"_ _0\"></span>adert.Alle resulterende <span class=\"_ _0\"></span>valutak<span class=\"_ _0\"></span>oersv<span class=\"_ _0\"></span>erschillen worden als een afz<span class=\"_ _0\"></span>onderlijke component in het eig<span class=\"_ _0\"></span>en vermogen onder<span class=\"_ _2\"></span> \u2018V<span class=\"_ _2\"></span>aluta<span class=\"ws1\">-</span>koers<span class=\"_ _0\"></span>verschillen<span class=\"_ _2\"></span>\u2019 opgenomen.<span class=\"_ _2\"></span> Het bedrag dat toewijsb<span class=\"_ _0\"></span>aar is aan minderheidsbe<span class=\"_ _0\"></span>langen w<span class=\"_ _0\"></span>ordt opgenomen als dee<span class=\"_ _0\"></span>l van de minderheidsbelangen.Bij het afstoten v<span class=\"_ _0\"></span>an een buitenlandse activiteit moet het cumula<span class=\"_ _0\"></span>tieve bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an de valutak<span class=\"_ _2\"></span>oersverschillen dat verb<span class=\"_ _0\"></span>and houdt met die buitenlandse activiteit,<span class=\"_ _0\"></span> opgenomen in niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten en v<span class=\"_ _0\"></span>erwerkt in de afzonderlijk<span class=\"_ _0\"></span>e com<span class=\"ws1\">-</span>ponent v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en, w<span class=\"_ _0\"></span>orden ov<span class=\"_ _0\"></span>ergeboek<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en naar<span class=\"_ _0\"></span> de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening (als een herclassi\ue616catie-a<span class=\"_ _0\"></span>anpassing) op het ogenblik dat de <span class=\"_ _0\"></span>winst of het verlies op de afs<span class=\"_ _0\"></span>toting wor<span class=\"_ _0\"></span>dt opgenomen.Bij gedeeltelijk<span class=\"_ _2\"></span>e afstoting van een dochterondernemin<span class=\"_ _0\"></span>g die een buitenlandse activiteit om<span class=\"_ _0\"></span>vat,<span class=\"_ _2\"></span> moet de entiteit het even<span class=\"ws1\">-</span>redige dee<span class=\"_ _0\"></span>l van het cumul<span class=\"_ _0\"></span>atieve bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an de v<span class=\"_ _0\"></span>alutakoersv<span class=\"_ _0\"></span>erschillen, opg<span class=\"_ _0\"></span>enomen in niet-gere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten, toewij<span class=\"ws1\">-</span>zen aan de minderheidsbelan<span class=\"_ _0\"></span>gen in die buitenlandse activiteit.<span class=\"_ _2\"></span> Bij elke andere gedeelte<span class=\"_ _0\"></span>lijke afstoting v<span class=\"_ _2\"></span>an een buitenlandse activiteit moet de entiteit alleen het evenr<span class=\"_ _0\"></span>edig deel v<span class=\"_ _2\"></span>an het cumulatieve bedrag v<span class=\"_ _2\"></span>an de valutak<span class=\"_ _0\"></span>oersverschillen,<span class=\"_ _0\"></span> opgenomen in niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten, o<span class=\"_ _0\"></span>verboeken n<span class=\"_ _0\"></span>aar de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _2\"></span>.Elke v<span class=\"_ _0\"></span>ermindering v<span class=\"_ _0\"></span>an het belang in een buitenlandse activ<span class=\"_ _0\"></span>iteit wor<span class=\"_ _0\"></span>dt beschouwd als een g<span class=\"_ _0\"></span>edeeltelijk<span class=\"_ _0\"></span>e afstoting v<span class=\"_ _0\"></span>an een buitenlandse activiteit,<span class=\"_ _0\"></span> met uitzondering v<span class=\"_ _2\"></span>an verminderingen die leiden tot: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het verlies v<span class=\"_ _0\"></span>an zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een dochteronderneming die een buitenlandse activ<span class=\"_ _0\"></span>iteit omv<span class=\"_ _2\"></span>at;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het verlies v<span class=\"_ _0\"></span>an invloed <span class=\"_ _0\"></span>van bete<span class=\"_ _0\"></span>kenis ov<span class=\"_ _0\"></span>er een ge<span class=\"_ _2\"></span>associeerde deelneming die een buitenlandse activiteit om<span class=\"_ _2\"></span>vat; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws80\">het verlies v<span class=\"_ _0\"></span>an gezamenlijk<span class=\"_ _0\"></span>e zeggensch<span class=\"_ _0\"></span>ap over<span class=\"_ _0\"></span> een over<span class=\"_ _0\"></span>eenkomst w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> twee of meer<span class=\"_ _0\"></span>dere partijen ge<span class=\"_ _0\"></span>zamenlijk zeg<span class=\"ws1\">-</span></span></span>genschap uitoefenen.Deze g<span class=\"_ _0\"></span>edeeltelijke afn<span class=\"_ _0\"></span>amen v<span class=\"_ _0\"></span>an belangen in buitenlandse a<span class=\"_ _0\"></span>ctiviteiten wor<span class=\"_ _0\"></span>den administr<span class=\"_ _0\"></span>atief verwerk<span class=\"_ _0\"></span>t als afstotingen w<span class=\"_ _2\"></span>at leidt tot een herclassi\ue616catie-a<span class=\"_ _0\"></span>anpassing v<span class=\"_ _2\"></span>an de valutakoers<span class=\"_ _2\"></span>verschillen op deze buitenlandse activiteiten,<span class=\"_ _0\"></span> opgenomen in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten, na<span class=\"_ _0\"></span>ar de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>.50.3 Opbrengsten uit contracten met klantenOpbrengsten uit contr<span class=\"_ _2\"></span>acten met klanten worden erk<span class=\"_ _0\"></span>end volgens de principes z<span class=\"_ _0\"></span>oals gestipuleer<span class=\"_ _0\"></span>d in IFRS 15 <span class=\"ff11\">Opbr<span class=\"_ _0\"></span>engst<span class=\"_ _0\"></span>en uit </span>contrac<span class=\"_ _0\"></span>ten met klanten<span class=\"ff1 ws1d\">.<span class=\"_ _2\"></span> Deze standaard intr<span class=\"_ _0\"></span>oduceert een vijfstappen aanp<span class=\"_ _0\"></span>ak in de bepalin<span class=\"_ _0\"></span>g van de methode <span class=\"_ _0\"></span>voor het boe<span class=\"_ _0\"></span>ken </span>van opbr<span class=\"_ _0\"></span>engsten: als eerste stap dient het contr<span class=\"_ _2\"></span>act met de klant ge\u00efdenti\ue616ceerd te wor<span class=\"_ _2\"></span>den, nadien dienen de prestatiev<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>plichtingen in het contr<span class=\"_ _0\"></span>act bepaald te w<span class=\"_ _0\"></span>orden,<span class=\"_ _0\"></span> in een derde stap dient de tr<span class=\"_ _2\"></span>ansactieprijs bepaald te worden,<span class=\"_ _0\"></span> nadien w<span class=\"_ _0\"></span>ordt de transactieprijs toeg<span class=\"_ _0\"></span>ewez<span class=\"_ _0\"></span>en aan de prestatiev<span class=\"_ _0\"></span>erplichtingen in het contr<span class=\"_ _0\"></span>act en als laatste s<span class=\"_ _0\"></span>tap wor<span class=\"_ _0\"></span>den de opbrengsten geboek<span class=\"_ _0\"></span>t w<span class=\"_ _0\"></span>anneer de entiteit een pr<span class=\"_ _0\"></span>estatieverplichting v<span class=\"_ _0\"></span>ervult. De standa<span class=\"_ _0\"></span>ard bepa<span class=\"_ _0\"></span>alt tevens dat de opbren<span class=\"_ _0\"></span>gsten dienen geboek<span class=\"_ _0\"></span>t te wor<span class=\"_ _0\"></span>den op een bepaald moment of gespr<span class=\"_ _0\"></span>eid over<span class=\"_ _0\"></span> een bepaalde periode<span class=\"_ _2\"></span>.Opbrengsten w<span class=\"_ _0\"></span>orden ge<span class=\"_ _0\"></span>boekt na af<span class=\"_ _0\"></span>trek v<span class=\"_ _2\"></span>an omzetbelastingen,<span class=\"_ _0\"></span> korting<span class=\"_ _0\"></span>en en rab<span class=\"_ _0\"></span>atten.De Groep hanteert een v<span class=\"_ _0\"></span>erschillende aanpak w<span class=\"_ _2\"></span>at betreft de erkenning in opbr<span class=\"_ _0\"></span>engsten uit de verk<span class=\"_ _2\"></span>oop van goeder<span class=\"_ _0\"></span>en, uit de verk<span class=\"_ _0\"></span>oop van diens<span class=\"_ _0\"></span>ten en uit de verk<span class=\"_ _0\"></span>oop van o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten w<span class=\"_ _2\"></span>aarin meerdere goeder<span class=\"_ _0\"></span>en en/<span class=\"_ _2\"></span>of diensten samen aan de koper<span class=\"_ _0\"></span> worden aan<span class=\"_ _0\"></span>geboden.Opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an goederen bev<span class=\"_ _0\"></span>atten opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an consumptiegoederen, chemicali\u00ebn,<span class=\"_ _2\"></span> vervan<span class=\"_ _0\"></span>gingsonderdelen,<span class=\"_ _0\"></span> apart v<span class=\"_ _0\"></span>erkochte appar<span class=\"_ _2\"></span>atuur en softw<span class=\"_ _0\"></span>arelicenties.<span class=\"_ _0\"></span> Opbrengsten uit dienstv<span class=\"_ _0\"></span>erlening bev<span class=\"_ _0\"></span>at diensten met betrekking tot de install<span class=\"_ _0\"></span>atie,<span class=\"_ _2\"></span> onderhoud en dienstverlening na verk<span class=\"_ _0\"></span>oop.<span class=\"_ _0\"></span> De Groep sluit tevens o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten af wa<span class=\"_ _0\"></span>arin meerdere g<span class=\"_ _0\"></span>oederen en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den aan de koper<span class=\"_ _2\"></span> (\u2018multiple-element arr<span class=\"_ _0\"></span>angements<span class=\"_ _0\"></span>\u2019). Deze o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten omv<span class=\"_ _2\"></span>atten de verkoop v<span class=\"_ _2\"></span>an software<span class=\"_ _2\"></span>, licenties, har<span class=\"_ _0\"></span>dwar<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> installatiediens<span class=\"_ _0\"></span>ten, onderhoud en dienst<span class=\"ws1\">-</span>verlening na v<span class=\"_ _0\"></span>erkoop<span class=\"_ _0\"></span>. De aan kl<span class=\"_ _0\"></span>anten gefactur<span class=\"_ _0\"></span>eerde vervoersk<span class=\"_ _2\"></span>osten worden geboe<span class=\"_ _0\"></span>kt in opbrengs<span class=\"_ _0\"></span>ten in de periode.A. <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>erkoop van goederenOmzet uit de verk<span class=\"_ _2\"></span>oop van goeder<span class=\"_ _0\"></span>en wordt erk<span class=\"_ _2\"></span>end op het moment dat de controle van de g<span class=\"_ _0\"></span>oederen ov<span class=\"_ _0\"></span>ergaat op de klant en wanneer<span class=\"_ _2\"></span> er geen onzek<span class=\"_ _0\"></span>erheid bestaat omtr<span class=\"_ _0\"></span>ent de inning v<span class=\"_ _0\"></span>an de verk<span class=\"_ _0\"></span>oopprijs. In de bepaling of de inning <span class=\"_ _0\"></span>van de v<span class=\"_ _0\"></span>erkoop<span class=\"ws1\">-</span>prijs al dan niet w<span class=\"_ _0\"></span>aarschijnlijk is,<span class=\"_ _0\"></span> houdt de Groep rek<span class=\"_ _0\"></span>ening met de krediet<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>digheid van de klant en diens intentie tot betalen v<span class=\"_ _0\"></span>an de verk<span class=\"_ _0\"></span>oopprijs op vervald<span class=\"_ _0\"></span>ag.<span class=\"_ _0\"></span> Omzet uit de verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an goederen <span class=\"_ _0\"></span>wordt onder<span class=\"_ _2\"></span> de huidige IFRS 15 standaar<span class=\"_ _0\"></span>d erkend op een speci\ue616ek<span class=\"_ _0\"></span> tijdstip,<span class=\"_ _0\"></span> zijnde het moment v<span class=\"_ _0\"></span>an levering re<span class=\"_ _0\"></span>kening houdend met de g<span class=\"_ _0\"></span>eldende incoterms. Omzet uit de verk<span class=\"_ _0\"></span>oop van ap<span class=\"_ _0\"></span>art verk<span class=\"_ _0\"></span>ochte softw<span class=\"_ _0\"></span>arelicenties w<span class=\"_ _0\"></span>ordt erk<span class=\"_ _0\"></span>end op een speci\ue616ek tijdstip<span class=\"_ _0\"></span>, zijnde op het moment v<span class=\"_ _2\"></span>an de levering v<span class=\"_ _2\"></span>an de source key aan de klant.<span class=\"_ _0\"></span> Opbrengstenerk<span class=\"_ _0\"></span>enning op een speci\ue616ek tijdstip is ter<span class=\"_ _0\"></span>echt daar<span class=\"_ _0\"></span> de Groep de klant toegang verleend tot de sof<span class=\"_ _0\"></span>tw<span class=\"_ _0\"></span>are op een speci\ue616ek moment en het r<span class=\"_ _0\"></span>echt verleend tot ge<span class=\"_ _0\"></span>bruik v<span class=\"_ _2\"></span>an de intellectuele eigendom zoals de<span class=\"_ _0\"></span>ze bestaat op een speci\ue616ek<span class=\"_ _0\"></span> moment.In gev<span class=\"_ _0\"></span>al dat er<span class=\"_ _0\"></span> volumek<span class=\"_ _0\"></span>ortingen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den aan de klanten,<span class=\"_ _0\"></span> wordt er<span class=\"_ _2\"></span> een inschatting gemaak<span class=\"_ _0\"></span>t van de <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>chte volumek<span class=\"_ _0\"></span>orting op basis v<span class=\"_ _2\"></span>an historische consumptiepatronen v<span class=\"_ _2\"></span>an de klanten. Het bedrag v<span class=\"_ _2\"></span>an de variabele <span class=\"_ _0\"></span>verkoopprijs is gebaseer<span class=\"_ _2\"></span>d op de \u2018most lik<span class=\"_ _2\"></span>ely amount\u2019<span class=\"_ _2\"></span>-methode. <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>anneer er<span class=\"_ _0\"></span> verw<span class=\"_ _0\"></span>acht wor<span class=\"_ _0\"></span>dt dat de v<span class=\"_ _0\"></span>ooropgez<span class=\"_ _0\"></span>ette aankoop<span class=\"_ _0\"></span>volumes zullen behaald w<span class=\"_ _0\"></span>orden door<span class=\"_ _0\"></span> de klant, w<span class=\"_ _0\"></span>ordt de omzet erk<span class=\"_ _2\"></span>end aan een waarde die r<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g houdt met de verwa<span class=\"_ _0\"></span>chte volumek<span class=\"_ _0\"></span>or<span class=\"ws1\">-</span>ting en wor<span class=\"_ _0\"></span>dt er een contr<span class=\"_ _2\"></span>actuele verplichting verbonden aan contr<span class=\"_ _2\"></span>acten met klanten geboekt.B. DienstverleningIn over<span class=\"_ _0\"></span>eenstemming met de huidige IFRS 1<span class=\"_ _0\"></span>5 wor<span class=\"_ _0\"></span>dt de omzet uit dienstverlenin<span class=\"_ _0\"></span>g erkend ov<span class=\"_ _0\"></span>er de looptijd v<span class=\"_ _2\"></span>an het contract aange<span class=\"_ _0\"></span>zien de klant gelijk<span class=\"_ _0\"></span>tijdig de voor<span class=\"_ _0\"></span>delen v<span class=\"_ _0\"></span>an deze dienstv<span class=\"_ _0\"></span>erlening ontv<span class=\"_ _0\"></span>angt en consumeert.<span class=\"_ _0\"></span> Omzet met betrekking tot installatie en implementatie v<span class=\"_ _2\"></span>an de softwar<span class=\"_ _0\"></span>elicentie wor<span class=\"_ _0\"></span>dt erkend op basis v<span class=\"_ _2\"></span>an de reeds gepresteer<span class=\"_ _2\"></span>de kosten. De vooruit<span class=\"ws1\">-</span>gang wor<span class=\"_ _2\"></span>dt gemeten aan de hand van inputp<span class=\"_ _0\"></span>arameters zijnde de r<span class=\"_ _0\"></span>eeds gepresteer<span class=\"_ _2\"></span>de arbeidskosten in verge<span class=\"_ _0\"></span>lijking tot de ingeschatte arbeidsk<span class=\"_ _2\"></span>osten. In de gev<span class=\"_ _0\"></span>allen wa<span class=\"_ _0\"></span>arbij de Groep meerder<span class=\"_ _0\"></span>e diensten gelijk<span class=\"_ _0\"></span>tijdig aanbiedt, zal de omz<span class=\"_ _0\"></span>et over<span class=\"_ _2\"></span> de verschillende diensten v<span class=\"_ _0\"></span>erdeeld w<span class=\"_ _0\"></span>orden ge<span class=\"_ _0\"></span>baseerd op de v<span class=\"_ _0\"></span>erkoopprijs die v<span class=\"_ _2\"></span>an toepassing is w<span class=\"_ _0\"></span>anneer dez<span class=\"_ _0\"></span>e diensten apart verkocht w<span class=\"_ _0\"></span>orden.C. Overeenkomsten waarin meerdere goederen en/of diensten samen aan de koper worden aangebodenDe Groep sluit tevens o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten af w<span class=\"_ _0\"></span>aarin meerdere g<span class=\"_ _0\"></span>oederen en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den aan de koper<span class=\"_ _0\"></span> (\u2018<span class=\"_ _0\"></span>multiple-element arran<span class=\"_ _0\"></span>gements<span class=\"_ _0\"></span>\u2019). Dez<span class=\"_ _0\"></span>e over<span class=\"_ _0\"></span>eenkomsten om<span class=\"_ _0\"></span>vatten de <span class=\"_ _0\"></span>verkoop v<span class=\"_ _2\"></span>an softwar<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> licenties, har<span class=\"_ _2\"></span>dware<span class=\"_ _0\"></span>, installatiediensten,<span class=\"_ _2\"></span> onderhoud en dienstverlening na verk<span class=\"_ _0\"></span>oop.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten die geen substantiev<span class=\"_ _0\"></span>e aanpassing van de sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e verg<span class=\"_ _0\"></span>en, k<span class=\"_ _2\"></span>wali\ue616ceert elk onder<span class=\"_ _0\"></span>deel als een aparte presta<span class=\"_ _0\"></span>tieverplichting.<span class=\"_ _2\"></span> De totale verkoopprijs wor<span class=\"_ _0\"></span>dt toe<span class=\"ws1\">-</span>gewe<span class=\"_ _0\"></span>zen aan de verschillende pr<span class=\"_ _0\"></span>estatieverplichtin<span class=\"_ _0\"></span>gen op basis v<span class=\"_ _2\"></span>an hun verkoopprijs w<span class=\"_ _0\"></span>anneer z<span class=\"_ _0\"></span>e apart verk<span class=\"_ _2\"></span>ocht worden.In het gev<span class=\"_ _0\"></span>al dat kortin<span class=\"_ _0\"></span>gen toegek<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>den, w<span class=\"_ _0\"></span>orden dez<span class=\"_ _0\"></span>e proportioneel toege<span class=\"_ _0\"></span>kend aan elk<span class=\"_ _0\"></span>e prestatiev<span class=\"_ _0\"></span>erplichting op basis van hun prijs <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> ze apart verkocht <span class=\"_ _0\"></span>worden.Binnen de segmenten HealthCar<span class=\"_ _0\"></span>e IT en Ra<span class=\"_ _0\"></span>diology Solutions vereisen de mees<span class=\"_ _0\"></span>te overeenk<span class=\"_ _2\"></span>omsten waarin meer<span class=\"_ _0\"></span>dere goede<span class=\"ws1\">-</span>ren en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den, geen signi\ue616cante aanp<span class=\"_ _0\"></span>assingen <span class=\"_ _0\"></span>van het soft<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>egedeelte en g<span class=\"_ _0\"></span>een program<span class=\"ws1\">-</span>matie op maat <span class=\"_ _0\"></span>van de k<span class=\"_ _0\"></span>oper<span class=\"_ _2\"></span>. Het deel v<span class=\"_ _0\"></span>an de verk<span class=\"_ _0\"></span>oopprijs toegewe<span class=\"_ _0\"></span>zen aan de har<span class=\"_ _0\"></span>dwar<span class=\"_ _0\"></span>ecomponent wor<span class=\"_ _0\"></span>dt in omzet erkend op het moment da<span class=\"_ _0\"></span>t deze gelever<span class=\"_ _2\"></span>d is aan de koper en toegev<span class=\"_ _0\"></span>oegde w<span class=\"_ _2\"></span>aarde cre\u00ebert. De h<span class=\"_ _0\"></span>ardw<span class=\"_ _0\"></span>arecomponent wor<span class=\"_ _2\"></span>dt als een aparte prestatieverplichting beschouwd a<span class=\"_ _0\"></span>angezien de o<span class=\"_ _0\"></span>verige componenten v<span class=\"_ _2\"></span>an de overeenkoms<span class=\"_ _0\"></span>t geen tr<span class=\"_ _0\"></span>ansformaties aanbren<span class=\"_ _0\"></span>gen aan de har<span class=\"_ _0\"></span>dwar<span class=\"_ _0\"></span>e.<span class=\"_ _2\"></span> Het deel v<span class=\"_ _0\"></span>an de softw<span class=\"_ _0\"></span>arecomponent wor<span class=\"_ _2\"></span>dt in omzet erkend na succesv<span class=\"_ _0\"></span>olle installatie in de lokalen v<span class=\"_ _2\"></span>an de koper en accep<span class=\"ws1\">-</span>tatie door de k<span class=\"_ _2\"></span>oper.<span class=\"_ _0\"></span> De softw<span class=\"_ _2\"></span>arecomponent wordt beschouw<span class=\"_ _0\"></span>d als een aparte pres<span class=\"_ _0\"></span>tatieverplichting aang<span class=\"_ _0\"></span>ezien de k<span class=\"_ _0\"></span>oper de softw<span class=\"_ _0\"></span>are kan gebr<span class=\"_ _0\"></span>uiken met diensten en/<span class=\"_ _2\"></span>of goeder<span class=\"_ _0\"></span>en die vrij v<span class=\"_ _0\"></span>erkrijgbaar<span class=\"_ _0\"></span> zijn op de markt.<span class=\"_ _0\"></span> Gezien de Groep de klant toe<span class=\"ws1\">-</span>gang verleent tot de licentie op een speci\ue616e<span class=\"_ _0\"></span>k tijdstip en een gebr<span class=\"_ _0\"></span>uiksrecht v<span class=\"_ _0\"></span>erleend tot de licentie zoals z<span class=\"_ _0\"></span>e ontwikke<span class=\"_ _0\"></span>ld wer<span class=\"_ _0\"></span>d op een speci\ue616ek tijdstip<span class=\"_ _2\"></span>, wordt de omz<span class=\"_ _0\"></span>et uit deze licenties eveneens erk<span class=\"_ _2\"></span>end op een speci\ue616ek tijdstip.<span class=\"_ _0\"></span> De softw<span class=\"_ _0\"></span>are wor<span class=\"_ _0\"></span>dt gezien als ap<span class=\"_ _0\"></span>art identi\ue616ceerbaar<span class=\"_ _0\"></span> aange<span class=\"_ _0\"></span>zien niettegenstaande het feit da<span class=\"_ _0\"></span>t de softw<span class=\"_ _0\"></span>are ge\u00efntegr<span class=\"_ _0\"></span>eerd is in het sy<span class=\"_ _0\"></span>steem v<span class=\"_ _0\"></span>an de klant, de nog te lev<span class=\"_ _0\"></span>eren installatie de b<span class=\"_ _0\"></span>aten die de klant heeft v<span class=\"_ _2\"></span>an de softwarelicentie niet in de <span class=\"_ _0\"></span>weg staan.<span class=\"_ _0\"></span> De installatie<span class=\"ws1\">-</span>diensten zijn immers routinematig en k<span class=\"_ _2\"></span>unnen eveneens verstrek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>den door der<span class=\"_ _0\"></span>de lever<span class=\"_ _0\"></span>anciers. Omzet met betrekkin<span class=\"_ _0\"></span>g tot installatie en implementatie v<span class=\"_ _2\"></span>an de software<span class=\"_ _0\"></span>licentie wordt erk<span class=\"_ _2\"></span>end op basis van de ree<span class=\"_ _0\"></span>ds gepres-teerde k<span class=\"_ _0\"></span>osten. De v<span class=\"_ _0\"></span>ooruitgang w<span class=\"_ _0\"></span>ordt gemeten aan de h<span class=\"_ _0\"></span>and van inputp<span class=\"_ _0\"></span>arameters zijnde de r<span class=\"_ _0\"></span>eeds gepres<span class=\"_ _0\"></span>teerde arbeidskos<span class=\"ws1\">-</span>ten in verg<span class=\"_ _0\"></span>elijking met de ingescha<span class=\"_ _0\"></span>tte arbeidskosten.In gev<span class=\"_ _0\"></span>allen w<span class=\"_ _0\"></span>aarbij de klant additionele gar<span class=\"_ _2\"></span>anties aankoopt, zijnde gar<span class=\"_ _0\"></span>anties bovenop de w<span class=\"_ _0\"></span>ettelijke g<span class=\"_ _0\"></span>aranties die geg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ven wor<span class=\"_ _2\"></span>den of<span class=\"_ _9\"></span> wa<span class=\"_ _0\"></span>arbij een langer<span class=\"_ _0\"></span>e garantieperiode dan de<span class=\"_ _0\"></span>ze wette<span class=\"_ _0\"></span>lijke v<span class=\"_ _0\"></span>oorzien wor<span class=\"_ _0\"></span>dt aangek<span class=\"_ _0\"></span>ocht (\u2018<span class=\"_ _2\"></span>extended w<span class=\"_ _0\"></span>arranty\u2019),<span class=\"_ _0\"></span> wordt dit beschou<span class=\"_ _0\"></span>wd als een aparte pr<span class=\"_ _0\"></span>estatieverplichtin<span class=\"_ _0\"></span>g in een overeenk<span class=\"_ _2\"></span>omst waarbij meer<span class=\"_ _0\"></span>dere goeder<span class=\"_ _0\"></span>en en diensten samen worden aan<span class=\"_ _0\"></span>geboden.Omzet erkend <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> nog geen factura<span class=\"_ _0\"></span>tie plaatsgev<span class=\"_ _0\"></span>onden heeft, w<span class=\"_ _0\"></span>ordt ge<span class=\"_ _0\"></span>boekt als contr<span class=\"_ _0\"></span>actuele activ<span class=\"_ _2\"></span>a verbonden aan contracten met kl<span class=\"_ _0\"></span>anten. Ontv<span class=\"_ _2\"></span>angen vooruitbetalingen <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> nog geen omzet erkend w<span class=\"_ _0\"></span>erd, <span class=\"_ _0\"></span>wordt g<span class=\"_ _0\"></span>eboekt als contr<span class=\"_ _2\"></span>ac<span class=\"ws1\">-</span>tuele verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _2\"></span>acten met klanten.Binnen het segment O\ue618set Solutions en Digital Print &amp; Chemicals wor<span class=\"_ _0\"></span>den de opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an apparatuur<span class=\"_ _0\"></span> die signi\ue616cante installatie v<span class=\"_ _0\"></span>ereisen, in opbr<span class=\"_ _0\"></span>engsten geboe<span class=\"_ _0\"></span>kt nada<span class=\"_ _0\"></span>t de installatie in ov<span class=\"_ _0\"></span>ereenstemming met alle contr<span class=\"_ _0\"></span>actuele bepalingen is <span class=\"_ _0\"></span>voltooid en de machine g<span class=\"_ _0\"></span>ebruiksklaar<span class=\"_ _2\"></span> is voor de k<span class=\"_ _0\"></span>oper<span class=\"_ _2\"></span>. De machine en installatie<span class=\"_ _0\"></span>diensten zijn zeer<span class=\"_ _0\"></span> nauw met elkaar<span class=\"_ _0\"></span> verbonden en wor<span class=\"_ _2\"></span>den bijgevolg behandeld als \u00e9\u00e9n presta<span class=\"_ _0\"></span>tieverplichting,<span class=\"_ _2\"></span> die in opbrengst wordt erk<span class=\"_ _2\"></span>end op het moment v<span class=\"_ _0\"></span>an succesvolle ins<span class=\"_ _0\"></span>tallatie bij de koper<span class=\"_ _2\"></span>.50.4 PersoneelsbeloningenV<span class=\"_ _2\"></span>oor de boekhoudk<span class=\"_ _0\"></span>undige behandelin<span class=\"_ _0\"></span>g van pensioen- en soortg<span class=\"_ _0\"></span>elijke <span class=\"_ _0\"></span>verplichtingen ma<span class=\"_ _0\"></span>akt IFRS een onderscheid tussen toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _0\"></span>agereg<span class=\"_ _0\"></span>elingen en toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen. De clas<span class=\"_ _0\"></span>si\ue616catie is a\ue607ankelijk<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de partij \u2013 Onderneming of werknemer<span class=\"_ _0\"></span> \u2013 die het actuarieel en inv<span class=\"_ _0\"></span>esteringsrisico dr<span class=\"_ _0\"></span>aagt. Bij een toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>g draagt de w<span class=\"_ _0\"></span>erknemer alle risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en dient de Onderneming bijgevolg \u2013 met uitzonderin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an de te betalen bijdragen <span class=\"_ _0\"></span>\u2013 geen verplichting op te nemen in de balans,<span class=\"_ _0\"></span> behalve v<span class=\"_ _0\"></span>oor het onbetaalde dee<span class=\"_ _0\"></span>l van de bijdr<span class=\"_ _2\"></span>agen. Bij toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen dr<span class=\"_ _2\"></span>aagt de Onder<span class=\"ws1\">-</span>neming het actuarieel en in<span class=\"_ _0\"></span>vesteringsrisico en erk<span class=\"_ _0\"></span>ent bijgevolg een <span class=\"_ _0\"></span>verplichting in de balans.50.4.<span class=\"_ _2\"></span>1 T<span class=\"_ _2\"></span>oegezegdebijdrageregelingenDe bijdrag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _0\"></span>agereg<span class=\"_ _0\"></span>elingen w<span class=\"_ _0\"></span>orden als k<span class=\"_ _0\"></span>ost opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening wanneer<span class=\"_ _0\"></span> ze verschuldigd zijn.<span class=\"_ _2\"></span> Deze kosten w<span class=\"_ _0\"></span>orden in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening toegewezen aan hun <span class=\"_ _0\"></span>verschillende functies: kos<span class=\"_ _0\"></span>t<span class=\"ws1\">-</span>prijs v<span class=\"_ _0\"></span>an verkopen,<span class=\"_ _2\"></span> kosten van onder<span class=\"_ _0\"></span>zoek en ontw<span class=\"_ _0\"></span>ikkelin<span class=\"_ _0\"></span>g, <span class=\"_ _0\"></span>verkoop- en alg<span class=\"_ _0\"></span>emene beheerskosten,<span class=\"_ _0\"></span> op basis v<span class=\"_ _2\"></span>an de functio<span class=\"ws1\">-</span>nele kostenpl<span class=\"_ _0\"></span>aatsen w<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span> de betrokken w<span class=\"_ _0\"></span>erknemers aan toegewe<span class=\"_ _0\"></span>zen zijn.50.4.2 T<span class=\"_ _1\"></span>oegezegdp<span class=\"_ _9\"></span>ensioenregelingenV<span class=\"_ _2\"></span>anaf 31 december 2016 is de boe<span class=\"_ _0\"></span>khoudkundige <span class=\"_ _0\"></span>verwerking v<span class=\"_ _2\"></span>an Belgische toegezegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en met gew<span class=\"_ _0\"></span>aarborgd rendement in lijn gebr<span class=\"_ _2\"></span>acht met de boekhoudkundige beh<span class=\"_ _0\"></span>andeling v<span class=\"_ _0\"></span>an toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen.A. <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>erplichtingen wegens vergoedingen na uitdiensttredingDe boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de op de balans van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen wor<span class=\"_ _0\"></span>dt bepaald als de contante w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de brutoverplich<span class=\"ws1\">-</span>tingen uit hoofde <span class=\"_ _0\"></span>van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen verminder<span class=\"_ _0\"></span>d met de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an fondsbeleggingen.<span class=\"_ _0\"></span> W<span class=\"_ _2\"></span>anneer<span class=\"_ _0\"></span> deze berek<span class=\"_ _0\"></span>ening een nettosurplus oplevert,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>dt de w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het hieruit resulterend opgenomen actief begr<span class=\"_ _0\"></span>ensd tot het totaal v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de economische voordelen die beschikba<span class=\"_ _0\"></span>ar zijn in de v<span class=\"_ _0\"></span>orm v<span class=\"_ _0\"></span>an terugbetalingen uit de regelin<span class=\"_ _0\"></span>g of vermindering v<span class=\"_ _2\"></span>an toekomstige bijdr<span class=\"_ _0\"></span>agen aan de reg<span class=\"_ _0\"></span>eling.De contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichtingen uit hoof<span class=\"_ _0\"></span>de van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenrege<span class=\"_ _0\"></span>lingen (DBO) en de aan het dienst<span class=\"ws1\">-</span>jaar<span class=\"_ _0\"></span> toegerek<span class=\"_ _0\"></span>ende pensioenkosten <span class=\"_ _0\"></span>worden door<span class=\"_ _2\"></span> een gekw<span class=\"_ _0\"></span>ali\ue616ceerd actu<span class=\"_ _0\"></span>aris berekend <span class=\"_ _0\"></span>volgens de <span class=\"_ _0\"></span>\u2018Projected Unit Cr<span class=\"_ _0\"></span>edit\u2019<span class=\"_ _2\"></span>-me<span class=\"ws1\">-</span>thode (PUC). V<span class=\"_ _2\"></span>olgens de<span class=\"_ _0\"></span>ze methode wor<span class=\"_ _2\"></span>den de toekomstige jaarlijkse uitk<span class=\"_ _2\"></span>eringen verdisconteer<span class=\"_ _0\"></span>d aan een ver<span class=\"_ _0\"></span>onderstelde interestv<span class=\"_ _0\"></span>oet. De totale verplichtin<span class=\"_ _0\"></span>g die hieruit voortv<span class=\"_ _0\"></span>loeit wordt <span class=\"_ _0\"></span>vervolgens toeger<span class=\"_ _0\"></span>ekend a<span class=\"_ _0\"></span>an de verstre<span class=\"_ _0\"></span>ken diensttijd \u2013 die de DBO vertegen<span class=\"_ _2\"></span>woordigt \u2013 en aan het huidige dienstja<span class=\"_ _0\"></span>ar \u2013 die de aan het dienstj<span class=\"_ _0\"></span>aar toeg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>ende pensioenkosten v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>tegenw<span class=\"_ _0\"></span>oordigen.<span class=\"_ _2\"></span> De te gebruiken interest<span class=\"_ _0\"></span>voet is de disconteringsv<span class=\"_ _0\"></span>oet geb<span class=\"_ _0\"></span>aseerd op interest<span class=\"_ _0\"></span>voeten op bedrijfsobligaties met een hoge r<span class=\"_ _0\"></span>ating die een looptijd hebben die dez<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an de brutoverplichting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep benader<span class=\"_ _0\"></span>en. Bij het bepalen van de contante <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van de brutov<span class=\"_ _0\"></span>erplichtingen uit hoofde v<span class=\"_ _2\"></span>an toegezeg<span class=\"_ _0\"></span>dpensioenregeling<span class=\"_ _0\"></span>en (DBO) wor<span class=\"_ _0\"></span>dt rek<span class=\"_ _0\"></span>ening gehouden met toek<span class=\"_ _0\"></span>omstige aanp<span class=\"_ _0\"></span>assingen in salaris<span class=\"_ _0\"></span>sen en pensioenuitkeringen.De DBO omv<span class=\"_ _2\"></span>at tevens de contante waar<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an belasting<span class=\"_ _0\"></span>en betaalbaar<span class=\"_ _0\"></span> op de bijdrag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> het plan of op verg<span class=\"_ _0\"></span>oedingen betre\ue618ende ge<span class=\"_ _0\"></span>leverde diensten.W<span class=\"_ _2\"></span>at de toepassing v<span class=\"_ _2\"></span>an de PUC-methode voor Belgische toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>gen met gew<span class=\"_ _2\"></span>aarborgd rendement betreft wordt hiern<span class=\"_ _0\"></span>a bijkomende informatie <span class=\"_ _0\"></span>verstre<span class=\"_ _0\"></span>kt.B. Kosten voor toegezegdpensio<span class=\"_ _9\"></span>enregelingen weergegeven in de \u2018Winst- en verliesrekening\u2019 en in \u2018Niet-gerealiseerde resultaten\u2019Het bedrag d<span class=\"_ _0\"></span>at in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt geboek<span class=\"_ _0\"></span>t, bestaa<span class=\"_ _0\"></span>t uit de aan het dienstjaar<span class=\"_ _0\"></span> toegere<span class=\"_ _0\"></span>kende pensioen<span class=\"ws1\">-</span>kosten,<span class=\"_ _0\"></span> de pensioenkosten v<span class=\"_ _2\"></span>an verstrek<span class=\"_ _0\"></span>en diensttijd, het e\ue618ect <span class=\"_ _0\"></span>van een inperkin<span class=\"_ _0\"></span>g of afwikkeling v<span class=\"_ _2\"></span>an een toegezeg<span class=\"_ _0\"></span>dpen-<span class=\"ws1\"> </span>sioenregelin<span class=\"_ _0\"></span>g, de inter<span class=\"_ _0\"></span>est op de nettov<span class=\"_ _0\"></span>erplichting en administr<span class=\"_ _0\"></span>atieve kos<span class=\"_ _0\"></span>ten en belasting<span class=\"_ _0\"></span>en. De aan het dienstja<span class=\"_ _0\"></span>ar toeger<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>kende pensioenk<span class=\"_ _0\"></span>osten en de administr<span class=\"_ _0\"></span>atieve k<span class=\"_ _0\"></span>osten en belasting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den gedr<span class=\"_ _0\"></span>agen door de <span class=\"_ _0\"></span>werkg<span class=\"_ _0\"></span>ever(s),<span class=\"_ _2\"></span> die deelnemen aan de rege<span class=\"_ _0\"></span>ling,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den toegewez<span class=\"_ _0\"></span>en aan de kosten <span class=\"_ _0\"></span>volgens hun functie: k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _0\"></span>an verk<span class=\"_ _0\"></span>open, k<span class=\"_ _0\"></span>osten v<span class=\"_ _0\"></span>an onderzoek<span class=\"_ _0\"></span> en ontwikk<span class=\"_ _0\"></span>eling,<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oopkosten en alg<span class=\"_ _0\"></span>emene beheerskosten,<span class=\"_ _0\"></span> op basis v<span class=\"_ _2\"></span>an de functionele kostenplaatsen <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span> de betrokken werknemers aan toegew<span class=\"_ _0\"></span>ezen zijn.P<span class=\"_ _0\"></span>ensioenkosten v<span class=\"_ _2\"></span>an verstrek<span class=\"_ _0\"></span>en diensttijd en winsten of v<span class=\"_ _0\"></span>erliezen op de inperking of afwikk<span class=\"_ _2\"></span>eling van een toege<span class=\"_ _0\"></span>zegdpen<span class=\"ws1\">-</span>sioenregelin<span class=\"_ _0\"></span>g worden erk<span class=\"_ _2\"></span>end in \u2018Overige bedrijfsopbr<span class=\"_ _0\"></span>engsten,<span class=\"_ _1\"></span>\u2019 respectiev<span class=\"_ _0\"></span>elijk <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e bedrijfskosten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> op het moment dat de inperking of afwikkelin<span class=\"_ _0\"></span>g plaatsv<span class=\"_ _0\"></span>indt. <span class=\"_ _0\"></span>Administratiev<span class=\"_ _0\"></span>e kosten die v<span class=\"_ _0\"></span>erbonden zijn aan het beheer<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an fondsbeleggingen en belasting<span class=\"_ _0\"></span>en die rechtstreek<span class=\"_ _0\"></span>s gelink<span class=\"_ _0\"></span>t zijn aan het rendement v<span class=\"_ _2\"></span>an de fondsbeleggingen en die door het pl<span class=\"_ _0\"></span>an worden gedr<span class=\"_ _0\"></span>agen, zijn mee begr<span class=\"_ _0\"></span>epen in het rendement op de fondsbeleggin<span class=\"_ _0\"></span>gen en wor<span class=\"_ _0\"></span>den opgenomen in de \u2018Niet-g<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>aliseerde resultaten,<span class=\"_ _0\"></span> na winstbelas<span class=\"_ _0\"></span>tingen<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.De interest op de nettov<span class=\"_ _0\"></span>erplichting v<span class=\"_ _0\"></span>an toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen w<span class=\"_ _0\"></span>ordt in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen onder <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e \ue616nancieringskos<span class=\"_ _0\"></span>ten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Ze wordt ber<span class=\"_ _0\"></span>ekend door<span class=\"_ _0\"></span> de disconteringsv<span class=\"_ _0\"></span>oet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt voor<span class=\"_ _0\"></span> de berek<span class=\"_ _0\"></span>ening van de contante <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van de brutov<span class=\"_ _0\"></span>erplichting toe te passen op de nettov<span class=\"_ _0\"></span>erplichting.<span class=\"_ _0\"></span> De interest op de netto<span class=\"_ _0\"></span>verplichting wordt uitg<span class=\"_ _0\"></span>esplitst over<span class=\"_ _2\"></span> de interestopbrengsten op fondsbeleggin<span class=\"_ _0\"></span>gen en interestk<span class=\"_ _2\"></span>osten op de contante waar<span class=\"_ _0\"></span>de van de br<span class=\"_ _0\"></span>uto<span class=\"ws1\">-</span>verplichting<span class=\"_ _0\"></span>. Het verschil tus<span class=\"_ _0\"></span>sen de interestopbren<span class=\"_ _0\"></span>gsten en het re\u00eble rendement op f<span class=\"_ _0\"></span>ondsbeleggingen w<span class=\"_ _0\"></span>ordt w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en in de balans onder<span class=\"_ _0\"></span> \u2018V<span class=\"_ _2\"></span>erplichtingen w<span class=\"_ _0\"></span>egens ver<span class=\"_ _0\"></span>goeding<span class=\"_ _0\"></span>en na uitdiensttreding: herw<span class=\"_ _2\"></span>aardering v<span class=\"_ _0\"></span>an de nettoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egelingen<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> en in de \u2018Niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten,<span class=\"_ _0\"></span> na winstbe<span class=\"_ _0\"></span>lastingen<span class=\"_ _2\"></span>\u2019<span class=\"_ _c3\"></span>.Naast het <span class=\"_ _0\"></span>verschil tussen het re\u00eble r<span class=\"_ _0\"></span>endement op fondsbelegging<span class=\"_ _0\"></span>en en de berekende inter<span class=\"_ _0\"></span>estopbrengs<span class=\"_ _0\"></span>ten op fondsbeleg<span class=\"ws1\">-</span>gingen om<span class=\"_ _0\"></span>vatten de <span class=\"_ _2\"></span>\u2018V<span class=\"_ _0\"></span>erplichtingen w<span class=\"_ _0\"></span>egens verg<span class=\"_ _0\"></span>oedingen n<span class=\"_ _0\"></span>a uitdiensttreding: herw<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van de netto<span class=\"_ _0\"></span>verplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egelingen<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> de actuari\u00eble w<span class=\"_ _0\"></span>insten en verliez<span class=\"_ _0\"></span>en die bijvoorbeeld r<span class=\"_ _0\"></span>esulteren uit een aanpas<span class=\"ws1\">-</span>sing v<span class=\"_ _0\"></span>an de aanname inzake disconterin<span class=\"_ _0\"></span>gsvoet.<span class=\"_ _0\"></span> Al dez<span class=\"_ _0\"></span>e e\ue618ecten uit herwaar<span class=\"_ _2\"></span>deringen worden g<span class=\"_ _0\"></span>etoond in de \u2018Niet-ger<span class=\"_ _0\"></span>eali<span class=\"ws1\">-</span>seerde res<span class=\"_ _0\"></span>ultaten, na w<span class=\"_ _0\"></span>instbelastin<span class=\"_ _0\"></span>gen<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.C. Belgische toegezegdebijdrageregelingen met gewaarborgd rendementBelgische toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _2\"></span>ageregelingen met g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>arborgd r<span class=\"_ _0\"></span>endement vallen onder<span class=\"_ _2\"></span> toepassing v<span class=\"_ _0\"></span>an de wet v<span class=\"_ _2\"></span>an april 2003 op de aanv<span class=\"_ _0\"></span>ullende pensioenen. V<span class=\"_ _2\"></span>olgens artik<span class=\"_ _0\"></span>el 24 v<span class=\"_ _0\"></span>an deze w<span class=\"_ _0\"></span>et hebben aang<span class=\"_ _0\"></span>eslotenen recht op een minimum rendement op bijdrag<span class=\"_ _0\"></span>en betaald door hetzij de or<span class=\"_ _0\"></span>ganisator <span class=\"_ _0\"></span>van het plan <span class=\"_ _0\"></span>hetzij de werknemer<span class=\"_ _2\"></span>. Een aantal v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den opgenomen in dez<span class=\"_ _0\"></span>e wet, z<span class=\"_ _0\"></span>oals het wette<span class=\"_ _0\"></span>lijk minimum rendement,<span class=\"_ _0\"></span> wer<span class=\"_ _0\"></span>den aangepas<span class=\"_ _0\"></span>t bij wet v<span class=\"_ _2\"></span>an 18 december 2015. In lijn met de <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardering gehanteer<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> \u2018<span class=\"_ _2\"></span>zuivere\u2019<span class=\"_ _2\"></span> toegezegdpensioenr<span class=\"_ _0\"></span>egelingen,<span class=\"_ _2\"></span> wordt de verplichting uit hoof<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an toegezeg<span class=\"_ _2\"></span>debijdragereg<span class=\"_ _0\"></span>elin<span class=\"ws1\">-</span>gen met gew<span class=\"_ _2\"></span>aarborgd rendement v<span class=\"_ _0\"></span>oortaan bepaald als het v<span class=\"_ _0\"></span>erschil tussen de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de bruto<span class=\"_ _0\"></span>verplichtingen (DBO) en de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an fondsbeleggingen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>anaf 31 december 2<span class=\"_ _0\"></span>016 wor<span class=\"_ _0\"></span>den de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutover<span class=\"_ _0\"></span><span class=\"ws1\">-</span>plichtingen (DBO) en de aan het dienstj<span class=\"_ _0\"></span>aar toeg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>ende pensioenkosten door<span class=\"_ _0\"></span> een gek<span class=\"_ _2\"></span>wali\ue616ceerd actuaris ber<span class=\"_ _0\"></span>ekend v<span class=\"_ _0\"></span>ol<span class=\"ws1\">-</span>gens de \u2018P<span class=\"_ _0\"></span>rojected Unit Cre<span class=\"_ _0\"></span>dit\u2019<span class=\"_ _2\"></span>-methode (PUC).V<span class=\"_ _2\"></span>oor de algemene principes v<span class=\"_ _2\"></span>an deze methode verwijzen <span class=\"_ _0\"></span>we naar<span class=\"_ _2\"></span> de toelichting opgenomen onder \u2018V<span class=\"_ _2\"></span>erplichting<span class=\"_ _0\"></span>en wegens vergoe<span class=\"_ _0\"></span>dingen na uitdiensttr<span class=\"_ _0\"></span>eding.<span class=\"_ _c3\"></span>\u2019In de Belgische entiteiten v<span class=\"_ _0\"></span>an de Groep voor<span class=\"_ _0\"></span>zien alle verz<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span>de plannen in een v<span class=\"_ _0\"></span>ast gegar<span class=\"_ _0\"></span>andeerd r<span class=\"_ _0\"></span>endement tot aan pen<span class=\"ws1\">-</span>sionering (de zog<span class=\"_ _0\"></span>enoemde \u2018T<span class=\"_ _1\"></span>ak 21\u2019<span class=\"_ _2\"></span> verzeker<span class=\"_ _0\"></span>de producten).<span class=\"_ _2\"></span> A\ue607ankelijk v<span class=\"_ _2\"></span>an de aard v<span class=\"_ _0\"></span>an het verz<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span>d plan wor<span class=\"_ _0\"></span>dt de contan<span class=\"ws1\">-</span>te w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichtingen bep<span class=\"_ _0\"></span>aald inclusief of exclusief toekoms<span class=\"_ _0\"></span>tige bijdr<span class=\"_ _0\"></span>agen en hun toekoms<span class=\"_ _0\"></span>tig gew<span class=\"_ _0\"></span>aarborgd rendement tot pensionering of be\u00ebindiging v<span class=\"_ _2\"></span>an deelname aan het plan. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> het \u2018T<span class=\"_ _1\"></span>op Performance Plan<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> werden g<span class=\"_ _0\"></span>een toekomstig<span class=\"_ _0\"></span>e bijdrag<span class=\"_ _0\"></span>en in aanmerking genomen,<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> alle ander <span class=\"_ _0\"></span>\u2018T<span class=\"_ _2\"></span>ak 21<span class=\"_ _2\"></span>\u2019 ver<span class=\"_ _0\"></span>zeker<span class=\"_ _2\"></span>de producten worden recurr<span class=\"_ _0\"></span>ente bijdrag<span class=\"_ _0\"></span>en betaald en bijgevolg ook<span class=\"_ _0\"></span> in de actuari\u00eble bere<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>en in aanmerking genomen.<span class=\"_ _0\"></span> Bij de bepaling v<span class=\"_ _2\"></span>an de nettoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdebijdr<span class=\"_ _2\"></span>ageregelingen met g<span class=\"_ _0\"></span>ew<span class=\"_ _0\"></span>aarborgd r<span class=\"_ _0\"></span>endement heeft de Groep par<span class=\"_ _2\"></span>agraaf 115 v<span class=\"_ _0\"></span>an IAS 19 toe<span class=\"ws1\">-</span>gepast.<span class=\"_ _2\"></span> Paragr<span class=\"_ _2\"></span>aaf 115 stelt \u201c<span class=\"_ _2\"></span>in de mate dat fondsbeleggingen v<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>eringscontr<span class=\"_ _0\"></span>acten omv<span class=\"_ _2\"></span>atten die kw<span class=\"_ _0\"></span>ali\ue616ceren als in aan<span class=\"ws1\">-</span>merking te nemen fondsbelegging<span class=\"_ _0\"></span>en wa<span class=\"_ _0\"></span>arvan bedr<span class=\"_ _0\"></span>ag en verv<span class=\"_ _0\"></span>aldagstructuur<span class=\"_ _0\"></span> over<span class=\"_ _0\"></span>eenstemmen met het geheel of een deel van de toe<span class=\"_ _0\"></span>zeggingen onder<span class=\"_ _2\"></span> het plan, wor<span class=\"_ _0\"></span>dt de marktw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de verze<span class=\"_ _0\"></span>keringscontr<span class=\"_ _0\"></span>acten gelijk<span class=\"_ _0\"></span>gesteld aan de contante wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de eraan gerel<span class=\"_ _0\"></span>ateerde v<span class=\"_ _0\"></span>erplichtingen<span class=\"_ _2\"></span>\u201d<span class=\"_ _1\"></span>, tot op het nive<span class=\"_ _0\"></span>au v<span class=\"_ _0\"></span>an het door de <span class=\"_ _0\"></span>verzek<span class=\"_ _2\"></span>eraar g<span class=\"_ _0\"></span>egarandeer<span class=\"_ _0\"></span>de rendement.V<span class=\"_ _2\"></span>ergelijkbaar<span class=\"_ _2\"></span> met de Belgische toegezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregeling<span class=\"_ _0\"></span>en met gew<span class=\"_ _2\"></span>aarborgd rendement wor<span class=\"_ _2\"></span>den de toegezegdebijdr<span class=\"_ _2\"></span>age<span class=\"ws1\">-</span>regelin<span class=\"_ _0\"></span>gen in Zw<span class=\"_ _0\"></span>itserland verwerk<span class=\"_ _2\"></span>t zoals een toegezeg<span class=\"_ _2\"></span>dpensioenregeling volg<span class=\"_ _0\"></span>ens IAS 19. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> de w<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van de netto<span class=\"ws1\">-</span>verplichting v<span class=\"_ _2\"></span>an toegezegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en in Belgi\u00eb en Zw<span class=\"_ _0\"></span>itserland wor<span class=\"_ _0\"></span>dt par<span class=\"_ _0\"></span>agraaf 11<span class=\"_ _0\"></span>5 van IAS 1<span class=\"_ _0\"></span>9 toegepast.<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>aragr<span class=\"_ _2\"></span>aaf 115 stelt da<span class=\"_ _0\"></span>t daar<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>ar activ<span class=\"_ _2\"></span>a van het plan in aanmerkin<span class=\"_ _0\"></span>g komende ver<span class=\"_ _0\"></span>zek<span class=\"_ _0\"></span>eringspolissen bev<span class=\"_ _0\"></span>atten die exact o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omen in tijdstip en bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an de te betalen voorde<span class=\"_ _0\"></span>len gestipuleer<span class=\"_ _0\"></span>d in het plan, de re\u00eb<span class=\"_ _0\"></span>le w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an deze verz<span class=\"_ _0\"></span>ekeringspolissen gelijk is a<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde van de <span class=\"_ _0\"></span>verplichtingen en dit ten belope <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>egarandeer<span class=\"_ _2\"></span>de waarde door<span class=\"_ _2\"></span> de verzeker<span class=\"_ _2\"></span>aar<span class=\"_ _0\"></span>. De toepassing v<span class=\"_ _2\"></span>an deze par<span class=\"_ _0\"></span>agraaf 11<span class=\"_ _0\"></span>5 veronderste<span class=\"_ _0\"></span>lt het bepalen v<span class=\"_ _2\"></span>an de verzeker<span class=\"_ _0\"></span>de w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de toezeggingen bij pensione<span class=\"ws1\">-</span>ring,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at een invloe<span class=\"_ _0\"></span>d heeft op zow<span class=\"_ _0\"></span>el de w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de fondsbe<span class=\"_ _0\"></span>leggingen als de contante w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de brutoverplichtin<span class=\"ws1\">-</span>gen. <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>at de toepassing v<span class=\"_ _2\"></span>an paragr<span class=\"_ _0\"></span>aaf 115 betreft is het m<span class=\"_ _0\"></span>anagement immers v<span class=\"_ _2\"></span>an mening dat de berekening <span class=\"_ _0\"></span>van de contante wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de brutoverplichtingen tevens r<span class=\"_ _0\"></span>ekening dient te houden met het f<span class=\"_ _0\"></span>eit dat de werknemer<span class=\"_ _2\"></span> aanspraak maak<span class=\"_ _2\"></span>t op het hoogste v<span class=\"_ _0\"></span>an de bij de verz<span class=\"_ _0\"></span>eker<span class=\"_ _2\"></span>aar opgebouw<span class=\"_ _2\"></span>de reserves en de gewaarbor<span class=\"_ _0\"></span>gde minimumreserves.<span class=\"_ _0\"></span> Da<span class=\"_ _0\"></span>arom dient de berek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichtingen met dit k<span class=\"_ _0\"></span>enmerk re<span class=\"_ _0\"></span>kening te houden en dit in elk<span class=\"_ _0\"></span>e situatie<span class=\"_ _0\"></span>, hetzij tewerkste<span class=\"_ _0\"></span>lling tot aan pensionering hetzij be\u00ebindiging v<span class=\"_ _2\"></span>an tewerkstelling v<span class=\"_ _0\"></span>oor pensionering<span class=\"_ _0\"></span>.50.4.3 OntslagvergoedingenOntslagvergoe<span class=\"_ _0\"></span>dingen wor<span class=\"_ _2\"></span>den opgenomen als een verplichting en als een last w<span class=\"_ _2\"></span>anneer een groepsonderneming zich aan<span class=\"ws1\">-</span>toonbaar<span class=\"_ _0\"></span> heeft verbonden tot ofwe<span class=\"_ _0\"></span>l: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse1\">het be\u00ebindigen v<span class=\"_ _0\"></span>an de tewerkstellin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an een werknemer<span class=\"_ _0\"></span> of groep v<span class=\"_ _0\"></span>an werknemers v<span class=\"_ _0\"></span>\u00f3\u00f3r de normale pensioenda<span class=\"_ _0\"></span>tum; of</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws18\">de betaling van ontsl<span class=\"_ _0\"></span>agvergoeding<span class=\"_ _0\"></span>en als gevolg <span class=\"_ _0\"></span>van een aanbod ter<span class=\"_ _2\"></span> aanmoediging van <span class=\"_ _0\"></span>vrijwillige pensionering en in de </span></span>mate dat het w<span class=\"_ _2\"></span>aarschijnlijk is dat de werknemers het a<span class=\"_ _0\"></span>anbod zullen aanv<span class=\"_ _2\"></span>aarden.W<span class=\"_ _2\"></span>anneer ontslagver<span class=\"_ _0\"></span>goedingen <span class=\"_ _0\"></span>verschuldigd zijn na t<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>alf maanden volgend op de r<span class=\"_ _2\"></span>apporteringsdatum, dan w<span class=\"_ _0\"></span>orden ze v<span class=\"_ _0\"></span>er<span class=\"ls1 ws1\">-</span>disconteerd aan een disconterings<span class=\"_ _2\"></span>voet gelijk aan het mark<span class=\"_ _0\"></span>trendement op r<span class=\"_ _0\"></span>apporteringsdatum v<span class=\"_ _2\"></span>an bedrijfsobligaties van hog<span class=\"_ _0\"></span>e kredietw<span class=\"_ _2\"></span>aardigheid met een rester<span class=\"_ _0\"></span>ende looptijd die consistent is met de termijn v<span class=\"_ _0\"></span>an de verplichtingen <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep.De interestimpa<span class=\"_ _0\"></span>ct van de afw<span class=\"_ _0\"></span>ikkeling en <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>dering van ontslagverg<span class=\"_ _0\"></span>oedingen aan de op b<span class=\"_ _0\"></span>alansdatum ge<span class=\"_ _0\"></span>ldende disconte<span class=\"ws1\">-</span>ringsv<span class=\"_ _0\"></span>oeten wordt in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g opgenomen onder <span class=\"_ _2\"></span>\u2018Overige \ue616nancieringsk<span class=\"_ _0\"></span>osten.<span class=\"_ _1\"></span>\u2019 De impact v<span class=\"_ _2\"></span>an toe- en afnamen v<span class=\"_ _0\"></span>an de verplichting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep betre\ue618ende ontslagv<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>dt opgenomen onder <span class=\"_ _2\"></span>\u2018Overige bedrijfs<span class=\"ws1\">-</span>kosten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> \u2013 Reorganisatiek<span class=\"_ _0\"></span>osten.50.4.4 Overige langetermijnpersoneelsbeloningenDe nettoverplichting <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep uit hoofde v<span class=\"_ _2\"></span>an langetermijnpersoneelsbeloningen ander<span class=\"_ _0\"></span>e dan bedrijfspensioenplan<span class=\"ws1\">-</span>nen, levens<span class=\"_ _2\"></span>verzekeringspl<span class=\"_ _0\"></span>annen en plannen voor<span class=\"_ _0\"></span> medische bijstand heeft betre<span class=\"_ _0\"></span>kking op de pensioenaanspr<span class=\"_ _0\"></span>aken die w<span class=\"_ _0\"></span>erk<span class=\"_ _2\"></span><span class=\"ws1\">-</span>nemers hebben opgebouw<span class=\"_ _2\"></span>d in ruil voor hun diensten in de <span class=\"_ _0\"></span>verslagperiode en voor<span class=\"_ _0\"></span>gaande perioden. De<span class=\"_ _0\"></span>ze verplichtin<span class=\"_ _0\"></span>g wordt ber<span class=\"_ _0\"></span>ekend op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de \u2018Projecte<span class=\"_ _0\"></span>d Unit Credit\u2019<span class=\"_ _2\"></span>-methode en w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>erdisconteer<span class=\"_ _0\"></span>d om de contante wa<span class=\"_ _0\"></span>arde te be<span class=\"ws1\">-</span>palen en de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van hiermee samenhangende a<span class=\"_ _0\"></span>ctiva w<span class=\"_ _0\"></span>ordt hierop in minderin<span class=\"_ _0\"></span>g gebr<span class=\"_ _0\"></span>acht. De g<span class=\"_ _0\"></span>ebruikte discon<span class=\"ws1\">-</span>teringsv<span class=\"_ _0\"></span>oet is het marktrendement op r<span class=\"_ _2\"></span>apporteringsdatum van be<span class=\"_ _0\"></span>drijfsobligaties v<span class=\"_ _0\"></span>an hoge krediet<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardigheid met een resterende looptijd die consis<span class=\"_ _0\"></span>tent is met de geschatte looptijd v<span class=\"_ _2\"></span>an de verplichtingen v<span class=\"_ _2\"></span>an de Groep.In tegenstelling tot de boe<span class=\"_ _0\"></span>khoudkundig<span class=\"_ _0\"></span>e verwerking v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an ove<span class=\"ws1\">-</span>rige lang<span class=\"_ _0\"></span>etermijnpersoneelsbeloningen niet g<span class=\"_ _0\"></span>etoond in het overzicht <span class=\"_ _0\"></span>van de <span class=\"_ _2\"></span>\u2018Niet-gerealiseerde r<span class=\"_ _0\"></span>esultaten,<span class=\"_ _1\"></span>\u2019 maar<span class=\"_ _2\"></span> erkend in de \u2018W<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>\u201950.4.5 KortetermijnpersoneelsbeloningenDe verplichting<span class=\"_ _0\"></span>en uit hoofde v<span class=\"_ _0\"></span>an kortetermijnpersoneelsbe<span class=\"_ _0\"></span>loningen w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aardeerd op een niet-ver<span class=\"_ _2\"></span>disconteerde basis. Ze <span class=\"_ _0\"></span>worden in de <span class=\"_ _0\"></span>\u2018Wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening\u2019 opgenomen in de periode w<span class=\"_ _0\"></span>aarin de gere<span class=\"_ _0\"></span>lateerde pr<span class=\"_ _0\"></span>estaties wor<span class=\"_ _2\"></span>den ge<span class=\"ws1\">-</span>leverd.<span class=\"_ _2\"></span> Een verplichting wor<span class=\"_ _0\"></span>dt opgenomen voor<span class=\"_ _2\"></span> de personeelsbeloningen die betaalbaar<span class=\"_ _2\"></span> zijn binnen de twaalf maanden op voorwa<span class=\"_ _0\"></span>arde dat de Gr<span class=\"_ _0\"></span>oep een bestaande in rechte af<span class=\"_ _0\"></span>dwingbar<span class=\"_ _0\"></span>e of feitelijke v<span class=\"_ _0\"></span>erplichting heeft om derge<span class=\"_ _0\"></span>lijke betalingen te doen als gevolg v<span class=\"_ _2\"></span>an verleende prestaties in het v<span class=\"_ _0\"></span>erleden en indien de verplichting op een betr<span class=\"_ _0\"></span>ouwbar<span class=\"_ _0\"></span>e manier kan <span class=\"_ _0\"></span>worden bepaald.50.4.6 Beloningen in de vorm van eigen-vermogensinstrumentenDe Groep heeft op aandelen g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>de beloningen toeg<span class=\"_ _0\"></span>ekend aan ha<span class=\"_ _0\"></span>ar CE<span class=\"_ _0\"></span>O en een groep v<span class=\"_ _0\"></span>an sleutelpersoneelsleden onder de v<span class=\"_ _0\"></span>orm v<span class=\"_ _0\"></span>an een langetermijn v<span class=\"_ _2\"></span>ariabel compensatie verv<span class=\"_ _0\"></span>at in een stock optie plan.<span class=\"_ _0\"></span> Dit plan kan resulter<span class=\"_ _0\"></span>en in een bijkomende cash bonus.In de op aandelen geb<span class=\"_ _0\"></span>aseerde belonings<span class=\"_ _2\"></span>verrichtingen participeren de betr<span class=\"_ _0\"></span>okken personen in de evolutie v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>de van het onderligg<span class=\"_ _0\"></span>end instrument, zijnde de a<span class=\"_ _0\"></span>andelen v<span class=\"_ _0\"></span>an Agfa-Gev<span class=\"_ _2\"></span>aert NV en de betaling in cash is geb<span class=\"_ _0\"></span>aseerd op de koers of waar<span class=\"_ _2\"></span>de van het aandeel.Betre\ue618ende <span class=\"_ _0\"></span>\u2018Share apprecia<span class=\"_ _0\"></span>tion rights<span class=\"_ _0\"></span>\u2019 gev<span class=\"_ _0\"></span>en maar r<span class=\"_ _0\"></span>echt op verg<span class=\"_ _0\"></span>oeding w<span class=\"_ _2\"></span>anneer de betrokken persoon ge<span class=\"_ _0\"></span>durende een speci\ue616eke periode is tew<span class=\"_ _0\"></span>erkgesteld (k<span class=\"_ _2\"></span>ort \u2018wachtperiode<span class=\"_ _2\"></span>\u2019 genoemd). D<span class=\"_ _0\"></span>aarom erk<span class=\"_ _0\"></span>ent de Onderneming de kost <span class=\"_ _0\"></span>van de be<span class=\"ws1\">-</span>loning en de daaruit voortvloeiende v<span class=\"_ _0\"></span>erplichting,<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>over<span class=\"_ _0\"></span> de looptijd van v<span class=\"_ _0\"></span>oornoemde wachtperiode<span class=\"_ _2\"></span>. De verplichting wor<span class=\"_ _0\"></span>dt initieel en gedur<span class=\"_ _0\"></span>ende voornoemde looptijd, te<span class=\"_ _0\"></span>lkens op het einde v<span class=\"_ _2\"></span>an een rapporteringsperiode,<span class=\"_ _2\"></span> gewaar<span class=\"_ _0\"></span>deerd aan de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de \u2018Share Appreci<span class=\"_ _0\"></span>ation Rights<span class=\"_ _0\"></span>\u2019 bepaald a<span class=\"_ _0\"></span>an de hand v<span class=\"_ _0\"></span>an een aandelenoptiemodel en in de mate <span class=\"_ _0\"></span>van de door<span class=\"_ _2\"></span> de werknemers gelev<span class=\"_ _0\"></span>erde dienstpr<span class=\"_ _0\"></span>estaties. <span class=\"_ _0\"></span>Wijziging<span class=\"_ _0\"></span>en in de re\u00eble w<span class=\"_ _2\"></span>aarden wor<span class=\"_ _0\"></span>den erkend in de wins<span class=\"_ _0\"></span>t- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>. Zowel de k<span class=\"_ _2\"></span>ost bij initi\u00eble waar<span class=\"_ _0\"></span>dering als de impact v<span class=\"_ _2\"></span>an de wijzigingen in de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde w<span class=\"_ _0\"></span>orden opgenomen als k<span class=\"_ _0\"></span>ost v<span class=\"_ _0\"></span>an personeelsbeloningen.<span class=\"_ _2\"></span> Het gehanteerde optiew<span class=\"_ _0\"></span>aarderingsmode<span class=\"_ _0\"></span>l is \u2018Black<span class=\"_ _0\"></span> and Scholes.<span class=\"_ _1\"></span>\u201950.5 Kosten van onderzoek en ontwikkelingKosten v<span class=\"_ _2\"></span>an onderzoek wor<span class=\"_ _0\"></span>den voor<span class=\"_ _2\"></span> boekhoudkundige doeleinden gede\ue616nieer<span class=\"_ _2\"></span>d als kosten gemaak<span class=\"_ _0\"></span>t voor<span class=\"_ _0\"></span> huidige of geplan<span class=\"ws1\">-</span>de onderzoek<span class=\"_ _0\"></span>en met het oog op het verscha\ue618en <span class=\"_ _0\"></span>van nieu<span class=\"_ _0\"></span>we wetenschappe<span class=\"_ _0\"></span>lijke of technische kennis en inzichten.Ontwikk<span class=\"_ _0\"></span>elingskosten <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ede\ue616nieerd als k<span class=\"_ _0\"></span>osten gemaak<span class=\"_ _2\"></span>t om de onderzoeksbevinding<span class=\"_ _0\"></span>en of de gespecialiseerde k<span class=\"_ _0\"></span>en<span class=\"ws1\">-</span>nis aan te wenden v<span class=\"_ _0\"></span>oor het uitdenk<span class=\"_ _0\"></span>en of plannen v<span class=\"_ _0\"></span>an de productie<span class=\"_ _0\"></span>, leverin<span class=\"_ _0\"></span>g of ontwikke<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an nieuwe of substantieel verbeterde pr<span class=\"_ _0\"></span>oducten, diensten of proces<span class=\"_ _0\"></span>sen alvorens de<span class=\"_ _0\"></span>ze in productie of gebr<span class=\"_ _0\"></span>uik te nemen.Kosten v<span class=\"_ _2\"></span>an onderzoek en ontwikk<span class=\"_ _2\"></span>eling in de Agfa-Gev<span class=\"_ _0\"></span>aert Groep betre\ue618<span class=\"_ _0\"></span>en zow<span class=\"_ _0\"></span>el interne onderzoek<span class=\"_ _0\"></span>s- en ontwikk<span class=\"_ _0\"></span>elings<span class=\"ws1\">-</span>activiteiten als v<span class=\"_ _0\"></span>erschillende samenwerking<span class=\"_ _0\"></span>en op het vlak<span class=\"_ _0\"></span> van onder<span class=\"_ _0\"></span>zoek en ontw<span class=\"_ _0\"></span>ikkelin<span class=\"_ _0\"></span>g en allianties met derde partijen.Kosten v<span class=\"_ _2\"></span>an onderzoek en ontwikk<span class=\"_ _0\"></span>eling om<span class=\"_ _0\"></span>vatten,<span class=\"_ _2\"></span> in het bijzonder<span class=\"_ _0\"></span>, de lopende k<span class=\"_ _0\"></span>osten voor<span class=\"_ _0\"></span> de onderzoek<span class=\"_ _0\"></span>s- en ontwikk<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>lingsdepartementen zo<span class=\"_ _0\"></span>als personeelskosten,<span class=\"_ _2\"></span> materiaalkosten en afschrijvin<span class=\"_ _0\"></span>g van <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva alsook<span class=\"_ _0\"></span> de kosten v<span class=\"_ _2\"></span>an labo<span class=\"ws1\">-</span>ratori<span class=\"_ _0\"></span>a, faciliteiten <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de ontwikke<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an toepassing<span class=\"_ _0\"></span>en, \u2018<span class=\"_ _2\"></span>engineering\u2019<span class=\"_ _0\"></span> en andere departementen die onderz<span class=\"_ _0\"></span>oeks- en ontwikk<span class=\"_ _0\"></span>elingsactiviteiten v<span class=\"_ _0\"></span>errichten, k<span class=\"_ _0\"></span>osten voor<span class=\"_ _2\"></span> het contact met universiteiten en wetenschappelijk<span class=\"_ _0\"></span>e instellingen en de kosten v<span class=\"_ _2\"></span>an onderzoeks- en ontw<span class=\"_ _0\"></span>ikkelings<span class=\"_ _0\"></span>werk v<span class=\"_ _0\"></span>oor r<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>van der<span class=\"_ _0\"></span>den.Onderzoek<span class=\"_ _0\"></span>skosten k<span class=\"_ _0\"></span>unnen niet wor<span class=\"_ _0\"></span>den gea<span class=\"_ _0\"></span>ctiveerd.<span class=\"_ _0\"></span> De voorw<span class=\"_ _0\"></span>aarden v<span class=\"_ _0\"></span>oor activ<span class=\"_ _0\"></span>ering v<span class=\"_ _2\"></span>an ontwikkelingskos<span class=\"_ _0\"></span>ten zijn strikt gede\ue616nieer<span class=\"_ _0\"></span>d: een immaterieel actief kan maar<span class=\"_ _2\"></span> erkend worden,<span class=\"_ _0\"></span> alleen w<span class=\"_ _0\"></span>anneer er<span class=\"_ _0\"></span> redelijk<span class=\"_ _2\"></span>e zekerheid bestaat da<span class=\"_ _0\"></span>t toekomsti<span class=\"ws1\">-</span>ge kasstr<span class=\"_ _0\"></span>omen de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an het actief kunnen af<span class=\"_ _0\"></span>dekken.50.6 Netto\ue61fnancieringslastenFinancieringsbaten (-k<span class=\"_ _2\"></span>osten) \u2013 netto omv<span class=\"_ _0\"></span>atten rente verschuldig<span class=\"_ _2\"></span>d op leningen en ontvang<span class=\"_ _0\"></span>en rente op belegging<span class=\"_ _0\"></span>en. Zij beva<span class=\"_ _0\"></span>tten ontvan<span class=\"_ _0\"></span>gen en betaalde interes<span class=\"_ _0\"></span>ten met betrekking tot elementen opg<span class=\"_ _0\"></span>enomen in de netto \ue616nanci\u00eble schuldpositie<span class=\"_ _0\"></span>. De netto \ue616nanci\u00eble schuldpositie wor<span class=\"_ _2\"></span>dt gede\ue616nieerd als de som v<span class=\"_ _0\"></span>an langlopende en k<span class=\"_ _0\"></span>ortlopende rentedr<span class=\"_ _0\"></span>agende verplich<span class=\"ws1\">-</span>tingen en le<span class=\"_ _0\"></span>aseverplichtingen v<span class=\"_ _0\"></span>erminderd met g<span class=\"_ _0\"></span>eldmiddelen en kasequiv<span class=\"_ _0\"></span>alenten.Overige \ue616nancierin<span class=\"_ _0\"></span>gsbaten (-kos<span class=\"_ _0\"></span>ten) \u2013 netto omv<span class=\"_ _2\"></span>atten: <span class=\"_ _cd\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls60 ws15\">ontvangen en beta<span class=\"_ _0\"></span>alde interesten met betrekkin<span class=\"_ _0\"></span>g tot overig<span class=\"_ _0\"></span>e activa en <span class=\"_ _0\"></span>verplichtingen die g<span class=\"_ _0\"></span>een deel uitmaken <span class=\"_ _0\"></span>van<span class=\"_ _2\"></span> </span></span>de<span class=\"_ _9\"></span> <span class=\"_ _9\"></span>ne<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>\ue616nanci\u00eble schuldpositie zoals de interes<span class=\"_ _0\"></span>t op de nettoverplichting <span class=\"_ _0\"></span>wegens v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en na uitdiensttredin<span class=\"_ _0\"></span>g en de interestcomponent v<span class=\"_ _2\"></span>an ontslagvergoedingen g<span class=\"_ _0\"></span>eheel of gedeelte<span class=\"_ _0\"></span>lijk betaalbaar<span class=\"_ _2\"></span> na twaalf maanden; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">valutak<span class=\"_ _0\"></span>oersverschillen uit niet-oper<span class=\"_ _2\"></span>ationele activiteiten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls8 wscb\">winsten en v<span class=\"_ _0\"></span>erliezen uit de herw<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van deriv<span class=\"_ _2\"></span>aten die een economische indekking zijn van niet-oper<span class=\"_ _2\"></span>ationele <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span></span></span>activiteiten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het ine\ue618ectieve gedeelte <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomafde<span class=\"_ _0\"></span>kkingen die niet-oper<span class=\"_ _0\"></span>ationele activiteiten indekk<span class=\"_ _2\"></span>en;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">bijzondere w<span class=\"_ _2\"></span>aardeverminderingsv<span class=\"_ _0\"></span>erliezen g<span class=\"_ _0\"></span>eboekt op \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws34\">resultaten op de verkoop v<span class=\"_ _2\"></span>an e\ue618ecten beschikbaar voor<span class=\"_ _2\"></span> verkoop;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">herwaarderin<span class=\"_ _0\"></span>g van de uitg<span class=\"_ _0\"></span>estelde v<span class=\"_ _2\"></span>ariabele overnameprijs v<span class=\"_ _2\"></span>an overnames; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">andere niet-operatione<span class=\"_ _0\"></span>le kosten en opbren<span class=\"_ _0\"></span>gsten.</span></span>Inkomsten uit r<span class=\"_ _0\"></span>ente worden pr<span class=\"_ _0\"></span>o ra<span class=\"_ _0\"></span>ta temporis in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen rek<span class=\"_ _0\"></span>ening houdend met het e\ue618ectieve rendement <span class=\"_ _0\"></span>van het actief<span class=\"_ _2\"></span>. Inkomsten uit dividenden <span class=\"_ _0\"></span>worden in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen op de dag dat het dividend <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>ekend.Alle rentelasten en ander<span class=\"_ _0\"></span>e \ue616nancieringskos<span class=\"_ _0\"></span>ten in verband met lenin<span class=\"_ _0\"></span>gen wor<span class=\"_ _0\"></span>den in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>ening opge<span class=\"ws1\">-</span>nomen naarmate z<span class=\"_ _0\"></span>e ontstaan op basis v<span class=\"_ _2\"></span>an de e\ue618ectieve rentemethode<span class=\"_ _0\"></span>. De rentel<span class=\"_ _0\"></span>astcomponent v<span class=\"_ _0\"></span>an de betalingen v<span class=\"_ _0\"></span>oor leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten wor<span class=\"_ _0\"></span>dt in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen op basis v<span class=\"_ _2\"></span>an de e\ue618ectieve rentemethode<span class=\"_ _0\"></span>.De interest op de nettov<span class=\"_ _0\"></span>erplichting weg<span class=\"_ _0\"></span>ens verg<span class=\"_ _0\"></span>oedingen na uitdiensttr<span class=\"_ _0\"></span>eding wor<span class=\"_ _2\"></span>dt berekend door de disconterin<span class=\"_ _0\"></span>gsvoet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt voor<span class=\"_ _0\"></span> de berek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichting toe te passen op de netto<span class=\"_ _0\"></span>verplichting<span class=\"_ _0\"></span>.Zowel de br<span class=\"_ _0\"></span>uto- als nettoverplichting bij aan<span class=\"_ _2\"></span>vang v<span class=\"_ _0\"></span>an de rapporteringsperiode <span class=\"_ _0\"></span>wordt als b<span class=\"_ _0\"></span>asis genomen w<span class=\"_ _2\"></span>aarbij rekening wordt g<span class=\"_ _0\"></span>ehouden met wijziging<span class=\"_ _0\"></span>en in de nettoverplichtin<span class=\"_ _0\"></span>g tijdens de rapporteringsperiode als g<span class=\"_ _0\"></span>evolg v<span class=\"_ _0\"></span>an bijdrag<span class=\"_ _0\"></span>en en uit<span class=\"ws1\">-</span>kering<span class=\"_ _0\"></span>en.De interestcomponent v<span class=\"_ _2\"></span>an langetermijnontslagvergoe<span class=\"_ _0\"></span>dingen omv<span class=\"_ _2\"></span>at de impact v<span class=\"_ _0\"></span>an de afwikkelin<span class=\"_ _0\"></span>g van de <span class=\"_ _0\"></span>verplichting evenals de impa<span class=\"_ _0\"></span>ct van de g<span class=\"_ _0\"></span>ewijzig<span class=\"_ _0\"></span>de disconteringsvoet.50.<span class=\"_ _2\"></span>7 <span class=\"_ _0\"></span>Winstbelastingen en overige belastingenDe winstbel<span class=\"_ _0\"></span>astingen om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>tten de over<span class=\"_ _0\"></span> het boekjaar<span class=\"_ _0\"></span> verschuldig<span class=\"_ _0\"></span>de en verre<span class=\"_ _0\"></span>kenbar<span class=\"_ _0\"></span>e belasting<span class=\"_ _0\"></span>en en de uitgestelde belas<span class=\"_ _0\"></span>tingen.Beide belasting<span class=\"_ _0\"></span>en worden in de <span class=\"_ _0\"></span>winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g geboek<span class=\"_ _0\"></span>t behalve in die g<span class=\"_ _0\"></span>evallen w<span class=\"_ _2\"></span>aar het bestanddelen betr<span class=\"_ _0\"></span>eft die deel uitmaken <span class=\"_ _0\"></span>van de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resultaten. In dit laats<span class=\"_ _0\"></span>te gev<span class=\"_ _0\"></span>al verloopt de opname <span class=\"_ _0\"></span>via de niet-ger<span class=\"_ _0\"></span>ealiseerde resultaten of in het gev<span class=\"_ _2\"></span>al van bedrijfscombina<span class=\"_ _0\"></span>ties wa<span class=\"_ _0\"></span>arbij de opname verloopt v<span class=\"_ _0\"></span>ia goodwil.Bij de bepaling v<span class=\"_ _2\"></span>an de over het boekj<span class=\"_ _0\"></span>aar v<span class=\"_ _0\"></span>erschuldigde en v<span class=\"_ _0\"></span>errekenb<span class=\"_ _0\"></span>are w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en en uitgestelde w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en houdt de Groep rek<span class=\"_ _2\"></span>ening met het e\ue618ect van onze<span class=\"_ _0\"></span>kere bel<span class=\"_ _0\"></span>astingposities en de vr<span class=\"_ _0\"></span>aag of er nog <span class=\"_ _0\"></span>verder<span class=\"_ _0\"></span>e belastingen en r<span class=\"_ _0\"></span>ente verschuldigd zijn.Overige bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen en schulden hebben betre<span class=\"_ _0\"></span>kking op overig<span class=\"_ _0\"></span>e belastingen z<span class=\"_ _0\"></span>oals B<span class=\"_ _2\"></span>T<span class=\"_ _9\"></span>W<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span> onroerend goe<span class=\"_ _0\"></span>d belasting en andere indirecte bel<span class=\"_ _0\"></span>astingen.<span class=\"_ _0\"></span> Ze wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan kostprijs.<span class=\"_ _0\"></span> Overige be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>orden gecompenseerd in de b<span class=\"_ _0\"></span>alans w<span class=\"_ _0\"></span>anneer z<span class=\"_ _0\"></span>e geheven <span class=\"_ _0\"></span>worden door<span class=\"_ _2\"></span> dezelfde belastin<span class=\"_ _0\"></span>gautoriteit en afgelos<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>den op een net<span class=\"ws1\">-</span>tobasis en er<span class=\"_ _0\"></span> een wettelijk r<span class=\"_ _0\"></span>echt is om deze te compenser<span class=\"_ _0\"></span>en.50.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.1 V<span class=\"_ _2\"></span>erschuldigde <span class=\"_ _9\"></span>winstbelastingenOnder de o<span class=\"_ _0\"></span>ver <span class=\"_ _0\"></span>de verslagperiode v<span class=\"_ _0\"></span>erschuldigde en v<span class=\"_ _0\"></span>errekenb<span class=\"_ _0\"></span>are belastin<span class=\"_ _0\"></span>gen vers<span class=\"_ _0\"></span>taat men deze <span class=\"_ _0\"></span>die drukken op de \ue616scale winst v<span class=\"_ _2\"></span>an het boekjaar<span class=\"_ _2\"></span>, berekend teg<span class=\"_ _0\"></span>en de belastingtariev<span class=\"_ _0\"></span>en die van kr<span class=\"_ _2\"></span>acht zijn op de balansdatum, ev<span class=\"_ _0\"></span>enals de aanpassin<span class=\"ws1\">-</span>gen aan de belas<span class=\"_ _0\"></span>tingen die verschuldig<span class=\"_ _2\"></span>d zijn over de v<span class=\"_ _0\"></span>orige boekjaren.<span class=\"_ _2\"></span> Bijkomende winstbelastin<span class=\"_ _0\"></span>gen die ontstaan uit de uitkering v<span class=\"_ _2\"></span>an dividenden worden g<span class=\"_ _0\"></span>eboekt op hetz<span class=\"_ _0\"></span>elfde moment als de v<span class=\"_ _0\"></span>erplichting voor<span class=\"_ _0\"></span> uitbetaling v<span class=\"_ _2\"></span>an het desbetre\ue618ende dividend. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erschuldigde winstbe<span class=\"_ _0\"></span>lastingen met betr<span class=\"_ _0\"></span>ekking tot de lopende en voor<span class=\"_ _0\"></span>gaande perioden, v<span class=\"_ _0\"></span>oor z<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span> deze nog onbetaald zijn, w<span class=\"_ _0\"></span>orden erk<span class=\"_ _0\"></span>end als schulden. Ing<span class=\"_ _0\"></span>eval het r<span class=\"_ _0\"></span>eeds betaalde bedr<span class=\"_ _0\"></span>ag aan winstbe<span class=\"_ _0\"></span>lastingen gr<span class=\"_ _0\"></span>oter is dan het v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>schuldigde bedr<span class=\"_ _2\"></span>ag voor die perioden, d<span class=\"_ _0\"></span>an wordt dit o<span class=\"_ _0\"></span>verschot gepr<span class=\"_ _0\"></span>esenteerd als een actief<span class=\"_ _0\"></span>.50.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2 Uitgestelde winstb<span class=\"_ _9\"></span>elastingenDe uitgestelde bel<span class=\"_ _0\"></span>astingen w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend volg<span class=\"_ _0\"></span>ens de \u2018b<span class=\"_ _0\"></span>alance sheet\u2019<span class=\"_ _2\"></span>-methode en komen v<span class=\"_ _0\"></span>ooral v<span class=\"_ _0\"></span>oort uit de verschillen tussen de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an activa en verplichting<span class=\"_ _0\"></span>en in de balans en de \ue616scale boek<span class=\"_ _2\"></span>waarde erv<span class=\"_ _2\"></span>an (tijdelijke verschillen<span class=\"_ _0\"></span>).Er w<span class=\"_ _0\"></span>ordt echter<span class=\"_ _0\"></span> geen re<span class=\"_ _0\"></span>kening ge<span class=\"_ _0\"></span>houden met de volgende v<span class=\"_ _0\"></span>erschillen: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">belastbare <span class=\"_ _0\"></span>verschillen bij de eerste opname v<span class=\"_ _2\"></span>an goodwill;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws1f\">de eerste opname v<span class=\"_ _0\"></span>an een actief of verplichting in een tr<span class=\"_ _0\"></span>ansactie die geen bedrijfscombina<span class=\"_ _0\"></span>tie is en op het moment van de </span></span>transactie g<span class=\"_ _0\"></span>een invloed heef<span class=\"_ _0\"></span>t op de winst v<span class=\"_ _0\"></span>\u00f3\u00f3r bel<span class=\"_ _0\"></span>asting of op de \ue616scale winst (het \ue616scale v<span class=\"_ _0\"></span>erlies); en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws2f\"> tijdelijke verschillen met betr<span class=\"_ _0\"></span>ekking tot inv<span class=\"_ _0\"></span>esteringen in dochter<span class=\"_ _0\"></span>ondernemingen in de mate d<span class=\"_ _0\"></span>at zij w<span class=\"_ _0\"></span>aarschijnlijk niet </span></span>zullen afgew<span class=\"_ _0\"></span>ikkeld w<span class=\"_ _0\"></span>orden in de nabije toe<span class=\"_ _0\"></span>komst.Het bedrag <span class=\"_ _0\"></span>van de uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gen is geb<span class=\"_ _0\"></span>aseerd op de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en met betrekking tot de re<span class=\"_ _2\"></span>alisatie van de boek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de activa en verplichting<span class=\"_ _0\"></span>en, w<span class=\"_ _2\"></span>aarbij gebruik w<span class=\"_ _0\"></span>ordt gem<span class=\"_ _0\"></span>aakt v<span class=\"_ _2\"></span>an de belastingtarieven (en de bel<span class=\"_ _0\"></span>astingwetge<span class=\"ws1\">-</span>ving) wa<span class=\"_ _0\"></span>arvan het wetg<span class=\"_ _0\"></span>evingspr<span class=\"_ _0\"></span>oces (materieel) is afgesloten op de b<span class=\"_ _0\"></span>alansdatum.<span class=\"_ _0\"></span> Een uitgestelde be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>dering wordt enk<span class=\"_ _2\"></span>el opgenomen in de balans indien het voldoende z<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span> is dat de verr<span class=\"_ _0\"></span>ekenb<span class=\"_ _0\"></span>are tijdelijk<span class=\"_ _0\"></span>e verschillen,<span class=\"_ _0\"></span> de onge<span class=\"ws1\">-</span>bruikte bel<span class=\"_ _0\"></span>astingfaciliteiten en de ong<span class=\"_ _0\"></span>ebruik<span class=\"_ _0\"></span>te voorwa<span class=\"_ _0\"></span>artse verliescompensatie in de toek<span class=\"_ _0\"></span>omst met \ue616scale wins<span class=\"_ _0\"></span>ten kunnen worden <span class=\"_ _0\"></span>verrek<span class=\"_ _0\"></span>end. Uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den verminderd n<span class=\"_ _0\"></span>aarmate het niet lang<span class=\"_ _0\"></span>er w<span class=\"_ _2\"></span>aarschijnlijk is dat de belastingbesp<span class=\"_ _0\"></span>aring zal kunnen <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>d. Uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en en -schulden wor<span class=\"_ _0\"></span>den gecompen<span class=\"ws1\">-</span>seerd in de bal<span class=\"_ _0\"></span>ans indien de entiteit een wettelijk r<span class=\"_ _0\"></span>echt heeft om verschuldig<span class=\"_ _0\"></span>de winstbe<span class=\"_ _0\"></span>lastingen netto af te re<span class=\"_ _0\"></span>kenen en indien de uitgestelde bel<span class=\"_ _0\"></span>astingbedr<span class=\"_ _0\"></span>agen gehev<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den door dez<span class=\"_ _0\"></span>elfde bel<span class=\"_ _0\"></span>astingsautoriteit en de entiteit de intentie heeft om de vor<span class=\"_ _0\"></span>dering en de verplichting op hetz<span class=\"_ _0\"></span>elfde moment te innen en te betalen.50.8 Goodwill en immateri\u00eble activa met een onb<span class=\"_ _9\"></span>epaalde gebruiksduur Goodwill wor<span class=\"_ _2\"></span>dt na eerste opname gewa<span class=\"_ _0\"></span>ardeerd teg<span class=\"_ _0\"></span>en kostprijs,<span class=\"_ _0\"></span> verminder<span class=\"_ _0\"></span>d met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span><span class=\"ws1\">-</span>minderingsv<span class=\"_ _0\"></span>erliezen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor ge<span class=\"_ _2\"></span>associeerde deelnemingen die v<span class=\"_ _0\"></span>olgens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d, w<span class=\"_ _0\"></span>ordt het bedrag <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>oodwill opgenomen in de boek<span class=\"_ _2\"></span>waarde <span class=\"_ _0\"></span>van de in<span class=\"_ _0\"></span>vestering<span class=\"_ _2\"></span>. Eventuele bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>liezen w<span class=\"_ _0\"></span>orden eveneens opg<span class=\"_ _0\"></span>enomen in de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de geassocieerde deelnemin<span class=\"_ _0\"></span>g.Immateri\u00eble activ<span class=\"_ _2\"></span>a met een onbepaalde gebruiksduur<span class=\"_ _2\"></span>, z<span class=\"_ _0\"></span>oals handelsnamen,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan kos<span class=\"_ _0\"></span>tprijs verminderd met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen. Imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a met onbepaalde ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den niet afgeschrev<span class=\"_ _0\"></span>en. Zij <span class=\"_ _0\"></span>worden j<span class=\"_ _0\"></span>aarlijks op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g getoetst en elk<span class=\"_ _0\"></span>e keer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> een aanwijzing bestaat dat zij mog<span class=\"_ _0\"></span>elijk een bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering hebben ondergaan.50.9 Immateri\u00eble activa met beperkte gebruiksduur50.9.<span class=\"_ _2\"></span>1 Opname en waarderingImmateri\u00eble v<span class=\"_ _2\"></span>aste activa met beperk<span class=\"_ _0\"></span>te gebruiksduur<span class=\"_ _2\"></span> worden gew<span class=\"_ _2\"></span>aardeerd aan k<span class=\"_ _0\"></span>ostprijs verminder<span class=\"_ _0\"></span>d met gea<span class=\"_ _0\"></span>ccumuleerde afschrijvingen en g<span class=\"_ _0\"></span>eaccumuleer<span class=\"_ _0\"></span>de bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en.Kosten v<span class=\"_ _2\"></span>an onderzoek en ontwikk<span class=\"_ _2\"></span>eling worden als een k<span class=\"_ _0\"></span>ost in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening opgenomen in de periode w<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span>in zij wor<span class=\"_ _0\"></span>den gemaak<span class=\"_ _0\"></span>t, met uitzonderin<span class=\"_ _0\"></span>g voor<span class=\"_ _0\"></span> bepaalde kos<span class=\"_ _0\"></span>ten van ont<span class=\"_ _0\"></span>wikke<span class=\"_ _0\"></span>ling,<span class=\"_ _0\"></span> welk<span class=\"_ _0\"></span>e op de balans w<span class=\"_ _0\"></span>orden opgenomen wanneer<span class=\"_ _2\"></span> het waarschijnlijk is d<span class=\"_ _0\"></span>at het ontwikk<span class=\"_ _0\"></span>elingsproject een succes zal zijn en <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> aan bepaalde voorw<span class=\"_ _0\"></span>aarden is voldaan z<span class=\"_ _0\"></span>oals technische uitvoerb<span class=\"_ _0\"></span>aarheid en het kunnen a<span class=\"_ _0\"></span>antonen dat het ontwikk<span class=\"_ _0\"></span>elingsproject w<span class=\"_ _2\"></span>aarschijnlijke toekom<span class=\"ws1\">-</span>stige economische v<span class=\"_ _0\"></span>oordelen zal gener<span class=\"_ _0\"></span>eren.<span class=\"_ _0\"></span> Kosten v<span class=\"_ _2\"></span>an ontwikkeling opgenomen op de b<span class=\"_ _0\"></span>alans wor<span class=\"_ _0\"></span>den afgeschrev<span class=\"_ _0\"></span>en op een system<span class=\"_ _0\"></span>atische manier o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> hun geschatte g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span>.In over<span class=\"_ _0\"></span>eenstemming met IFRS 3 <span class=\"ff11 ws1\">Bedrijfscomb<span class=\"_ _0\"></span>inaties<span class=\"ff1 ws21\"> is de k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _2\"></span>an een immaterieel actief verworven in een bedrijfs<span class=\"ws1\">-</span></span></span>combinatie de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van het immaterieel actief op o<span class=\"_ _0\"></span>vernamedatum.<span class=\"_ _2\"></span> De re\u00eble waar<span class=\"_ _2\"></span>de van een immaterieel actief weerspiegelt de m<span class=\"_ _0\"></span>arktverw<span class=\"_ _2\"></span>achtingen over<span class=\"_ _0\"></span> de w<span class=\"_ _0\"></span>aarschijnlijkheid dat toek<span class=\"_ _0\"></span>omstige economische v<span class=\"_ _0\"></span>oordelen,<span class=\"_ _0\"></span> verva<span class=\"_ _0\"></span>t in het actief,<span class=\"_ _2\"></span> naar de entiteit zullen toevloeien.50.9.2 Uitgaven na eerste opnameUitgav<span class=\"_ _0\"></span>en na eerste opname wor<span class=\"_ _2\"></span>den onmiddellijk in de winst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen. Ze w<span class=\"_ _0\"></span>orden echter<span class=\"_ _0\"></span> wel g<span class=\"_ _0\"></span>eac<span class=\"ws1\">-</span>tiveerd indien z<span class=\"_ _0\"></span>e resulteren in een <span class=\"_ _0\"></span>verhoging v<span class=\"_ _2\"></span>an het toekomstig economisch nut v<span class=\"_ _0\"></span>an de respectieve ma<span class=\"_ _0\"></span>teri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a.50.9.3 AfschrijvingenImmateri\u00eble activ<span class=\"_ _2\"></span>a met een beperkte gebruiksduur<span class=\"_ _2\"></span>, z<span class=\"_ _0\"></span>oals verworven technologie en kl<span class=\"_ _0\"></span>antenrelaties w<span class=\"_ _0\"></span>orden afg<span class=\"_ _0\"></span>eschreven vo<span class=\"_ _0\"></span>lg<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> lineair<span class=\"_ _0\"></span>e methode over<span class=\"_ _2\"></span> de geschatte gebruiksduur<span class=\"_ _2\"></span>, o<span class=\"_ _0\"></span>ver het alg<span class=\"_ _0\"></span>emeen een periode v<span class=\"_ _0\"></span>an vijf tot vijf<span class=\"_ _0\"></span>tien jaar<span class=\"_ _2\"></span>. Afschrijvingsmethode<span class=\"_ _2\"></span>, gebruiksduur<span class=\"_ _0\"></span> en restw<span class=\"_ _2\"></span>aarde wor<span class=\"_ _0\"></span>den op rapporteringsd<span class=\"_ _0\"></span>atum telkens opnieuw<span class=\"_ _0\"></span> beoordeeld en<span class=\"_ _0\"></span> ind<span class=\"_ _9\"></span>ien<span class=\"_ _9\"></span> nodig aangepast.50.<span class=\"_ _2\"></span>10 Materi\u00eble vaste activa50.<span class=\"_ _2\"></span>10.1 Opname en waarderingDe materi\u00eble v<span class=\"_ _2\"></span>aste activa w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aardeerd tegen k<span class=\"_ _0\"></span>ostprijs, <span class=\"_ _0\"></span>verminderd met g<span class=\"_ _0\"></span>eaccumuleer<span class=\"_ _0\"></span>de afschrijvingen en g<span class=\"_ _0\"></span>eaccu-muleerde bijzonder<span class=\"_ _0\"></span>e waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en.De kostprijs v<span class=\"_ _2\"></span>an een materieel v<span class=\"_ _0\"></span>ast actief omv<span class=\"_ _2\"></span>at: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">de aankoopprijs, met inbegrip <span class=\"_ _0\"></span>van in<span class=\"_ _0\"></span>voerrechten en niet af<span class=\"_ _0\"></span>trekbar<span class=\"_ _0\"></span>e belastingen op de a<span class=\"_ _0\"></span>ankopen;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws35\">alle rechtstreek<span class=\"_ _0\"></span>s toerekenb<span class=\"_ _0\"></span>are k<span class=\"_ _0\"></span>osten om het actief op de locatie en in de staat te krijg<span class=\"_ _0\"></span>en die noodzakelijk is om te f<span class=\"_ _0\"></span>unc<span class=\"ws1\">-</span></span></span>tioneren op de door<span class=\"_ _0\"></span> het management beoog<span class=\"_ _0\"></span>de wijze; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsd0\">de eerste schatting v<span class=\"_ _2\"></span>an de kosten van ontm<span class=\"_ _0\"></span>anteling en verwijdering <span class=\"_ _0\"></span>van het actief<span class=\"_ _2\"></span>, en van het hers<span class=\"_ _0\"></span>tel v<span class=\"_ _0\"></span>an het terrein w<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span> </span></span>het actief zich bevindt; de verplichtin<span class=\"_ _0\"></span>g hiervoor w<span class=\"_ _0\"></span>ordt door<span class=\"_ _0\"></span> de entiteit aangega<span class=\"_ _0\"></span>an wanneer<span class=\"_ _2\"></span> het actief wordt verkr<span class=\"_ _0\"></span>egen, of ontstaat als gev<span class=\"_ _0\"></span>olg van het g<span class=\"_ _0\"></span>ebruik g<span class=\"_ _0\"></span>edurende een bepa<span class=\"_ _0\"></span>alde periode voor<span class=\"_ _0\"></span> andere doeleinden dan de productie <span class=\"_ _0\"></span>van voorr<span class=\"_ _0\"></span>aden tijdens die periode; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">geactiv<span class=\"_ _0\"></span>eerde \ue616nancieringsk<span class=\"_ _0\"></span>osten.</span></span>V<span class=\"_ _2\"></span>oor zelfv<span class=\"_ _0\"></span>ervaar<span class=\"_ _0\"></span>digde materi\u00eble <span class=\"_ _0\"></span>vas<span class=\"_ _0\"></span>te activa om<span class=\"_ _2\"></span>vatten de rechtstr<span class=\"_ _0\"></span>eeks toerek<span class=\"_ _2\"></span>enbare kosten de directe m<span class=\"_ _0\"></span>ateriaalkos<span class=\"_ _0\"></span>t, di<span class=\"ws1\">-</span>recte fabricag<span class=\"_ _0\"></span>ekosten,<span class=\"_ _2\"></span> een evenredig deel v<span class=\"_ _0\"></span>an de v<span class=\"_ _0\"></span>aste kosten <span class=\"_ _0\"></span>van ma<span class=\"_ _0\"></span>teriaal en fabricag<span class=\"_ _0\"></span>e,<span class=\"_ _2\"></span> en een evenredig deel v<span class=\"_ _0\"></span>an de afschrijvingen <span class=\"_ _0\"></span>van activ<span class=\"_ _2\"></span>a gebruikt bij de v<span class=\"_ _0\"></span>ervaar<span class=\"_ _0\"></span>diging.<span class=\"_ _2\"></span> De kostprijs omv<span class=\"_ _0\"></span>at tevens een evenr<span class=\"_ _0\"></span>edig deel v<span class=\"_ _2\"></span>an de kosten voor<span class=\"_ _0\"></span> het bedrijfspensioenplan, ander<span class=\"_ _0\"></span>e vrijwillig<span class=\"_ _0\"></span>e personeelsbeloningen <span class=\"_ _0\"></span>van de Onderneming en g<span class=\"_ _0\"></span>eactiv<span class=\"_ _0\"></span>eerde \ue616nancieringsk<span class=\"_ _0\"></span>osten.50.<span class=\"_ _2\"></span>10.2 Uitgaven na eerste opnameUitgav<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> de herstellingen en onderhoud <span class=\"_ _0\"></span>van ma<span class=\"_ _0\"></span>teri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a wor<span class=\"_ _0\"></span>den onmiddellijk in de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>ke<span class=\"ws1\">-</span>ning opgenomen.Ze wor<span class=\"_ _0\"></span>den echter w<span class=\"_ _0\"></span>el ge<span class=\"_ _0\"></span>activeerd indien <span class=\"_ _0\"></span>ze resulter<span class=\"_ _0\"></span>en in een verhoging v<span class=\"_ _2\"></span>an het toekomstig economisch nut v<span class=\"_ _2\"></span>an de respec<span class=\"ws1\">-</span>tieve materi\u00eble <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva.50.<span class=\"_ _2\"></span>10.3 AfschrijvingenMateri\u00eble v<span class=\"_ _2\"></span>aste activa wor<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>anaf datum v<span class=\"_ _2\"></span>an ingebruikname afgeschr<span class=\"_ _0\"></span>even volg<span class=\"_ _0\"></span>ens de lineaire methode o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de gebruiks<span class=\"ws1\">-</span>duur v<span class=\"_ _2\"></span>an het actief. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oor materi\u00eble <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva aan<span class=\"_ _0\"></span>gehouden op grond <span class=\"_ _0\"></span>van le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomsten stemt de afschrijv<span class=\"_ _0\"></span>ingspe<span class=\"ws1\">-</span>riode over<span class=\"_ _0\"></span>een met de gebruiksduur<span class=\"_ _2\"></span> of met de looptijd van de leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omst, indien k<span class=\"_ _0\"></span>orter<span class=\"_ _2\"></span>.De geschatte g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de respectieve activ<span class=\"_ _2\"></span>a is de volgende:Gebouwen<span class=\"_ _2db\"> </span>\ue61f\ue61e tot \ue618\ue61e jaar\ue610Andere bouwwerken <span class=\"_ _1d6\"> </span>\ue61d\ue61e tot \ue61f\ue61e jaar\ue610Bedrijfsinstallaties<span class=\"_ _28c\"> </span>\ue617 tot \ue61f\ue61e jaar\ue610Machines en uitrusting <span class=\"_ _21c\"> </span>\ue617 tot \ue61d\ue61f jaar\ue610Laboratorium- en onderzoekinstallaties <span class=\"_ _2a3\"> </span>\ue61a tot \ue618 jaar\ue610Rollend materieel<span class=\"_ _232\"> </span>\ue616 tot \ue61c jaar\ue610Computermaterieel<span class=\"_ _2e3\"> </span>\ue61a tot \ue618 jaar\ue610Bedrijfs- en kantooruitrusting <span class=\"_ _1a5\"> </span>\ue616 tot \ue61d\ue61e jaarDe afschrijvingsperiode<span class=\"_ _2\"></span>, economische levensduur en r<span class=\"_ _0\"></span>estw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an vaste activ<span class=\"_ _2\"></span>a worden op gereg<span class=\"_ _0\"></span>elde tijdstippen ge\u00ebv<span class=\"_ _2\"></span>alu<span class=\"ws1\">-</span>eerd en aang<span class=\"_ _0\"></span>epast indien nodig<span class=\"_ _0\"></span>.50.<span class=\"_ _2\"></span>11 V<span class=\"_ _2\"></span>aste activa aangehouden voor verkoopDe Groep classi\ue616ceert een v<span class=\"_ _2\"></span>ast actief (of een groep activ<span class=\"_ _0\"></span>a die wor<span class=\"_ _0\"></span>dt afgestoten) als a<span class=\"_ _0\"></span>angehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop w<span class=\"_ _2\"></span>anneer zijn boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de hoofdzakelijk zal w<span class=\"_ _0\"></span>orden ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>d in een verkooptr<span class=\"_ _2\"></span>ansactie en niet door het voortge<span class=\"_ _0\"></span>zette ge<span class=\"_ _0\"></span>bruik ervan.<span class=\"_ _2\"></span> Dit is evenw<span class=\"_ _0\"></span>el alleen v<span class=\"_ _0\"></span>an toepassing <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> het vast actief (of een groep a<span class=\"_ _0\"></span>ctiva die w<span class=\"_ _0\"></span>ordt afg<span class=\"_ _0\"></span>estoten) onmiddellijk<span class=\"_ _0\"></span> in zijn huidige toestand v<span class=\"_ _0\"></span>erkoopbaar<span class=\"_ _2\"></span> is onder voorw<span class=\"_ _0\"></span>aarden die ge<span class=\"_ _0\"></span>bruikelijk<span class=\"_ _0\"></span> zijn bij dergelijk<span class=\"_ _0\"></span>e verk<span class=\"_ _0\"></span>oop en de verk<span class=\"_ _0\"></span>oop bovendien zeer<span class=\"_ _0\"></span> waarschijnlijk<span class=\"_ _0\"></span> is.Onmiddellijk v<span class=\"_ _0\"></span>oordat het actief v<span class=\"_ _0\"></span>oor het eers<span class=\"_ _0\"></span>t wordt g<span class=\"_ _0\"></span>eclassi\ue616ceerd als a<span class=\"_ _0\"></span>angehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop w<span class=\"_ _2\"></span>aardeert de Groep de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van het actief (of v<span class=\"_ _2\"></span>an alle activa en verplichting<span class=\"_ _0\"></span>en in de Groep) o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omstig met de v<span class=\"_ _0\"></span>an toepassing zijnde IFRS. Bij de initi\u00eb<span class=\"_ _0\"></span>le classi\ue616catie als aang<span class=\"_ _0\"></span>ehouden voor<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oop,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a en groepen v<span class=\"_ _2\"></span>an activa die wor<span class=\"_ _0\"></span>den af<span class=\"ws1\">-</span>gestoten,<span class=\"_ _0\"></span> gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d tegen de laagste <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van hun boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde en hun re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde minus de verk<span class=\"_ _2\"></span>oopkosten. Bijzon<span class=\"ws1\">-</span>dere w<span class=\"_ _2\"></span>aardeverminderingsv<span class=\"_ _0\"></span>erliezen w<span class=\"_ _0\"></span>orden opgenomen <span class=\"_ _0\"></span>voor e<span class=\"_ _0\"></span>lke eerste of later<span class=\"_ _0\"></span>e afschrijving v<span class=\"_ _2\"></span>an een actief (of een groep activ<span class=\"_ _0\"></span>a die wordt af<span class=\"_ _0\"></span>gestoten) tot de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde minus v<span class=\"_ _0\"></span>erkoopk<span class=\"_ _0\"></span>osten.V<span class=\"_ _2\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop w<span class=\"_ _0\"></span>orden niet lang<span class=\"_ _0\"></span>er afg<span class=\"_ _0\"></span>eschreven.50.<span class=\"_ _2\"></span>12 Financi\u00eble instrumenten50.<span class=\"_ _2\"></span>12.1 Financi\u00eble activaFinanci\u00eble activ<span class=\"_ _2\"></span>a omvatten in<span class=\"_ _0\"></span>vestering<span class=\"_ _0\"></span>en in obligaties en aandelen v<span class=\"_ _2\"></span>an een ander bedrijf,<span class=\"_ _2\"></span> geldmiddelen, geg<span class=\"_ _0\"></span>even leningen,<span class=\"_ _0\"></span> handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en, v<span class=\"_ _0\"></span>orderingen uit le<span class=\"_ _2\"></span>aseovereenkomsten en o<span class=\"_ _0\"></span>verige v<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en evenals deriv<span class=\"_ _0\"></span>aten.Leningen en vor<span class=\"_ _2\"></span>deringen worden in de b<span class=\"_ _0\"></span>alans opgenomen op het moment dat z<span class=\"_ _0\"></span>e ge\u00efnitieerd w<span class=\"_ _0\"></span>orden.<span class=\"_ _0\"></span> Alle andere \ue616nan<span class=\"ws1\">-</span>ci\u00eble activ<span class=\"_ _0\"></span>a neemt de Groep op in haar<span class=\"_ _2\"></span> balans op de transactieda<span class=\"_ _0\"></span>tum, op het moment dat de Gr<span class=\"_ _0\"></span>oep zich verbindt aan de contractue<span class=\"_ _0\"></span>le bepalingen v<span class=\"_ _2\"></span>an het instrument. Bij eerste opname w<span class=\"_ _0\"></span>ordt een handels<span class=\"_ _2\"></span>vordering zonder<span class=\"_ _0\"></span> signi\ue616cante \ue616nan<span class=\"ws1\">-</span>cieringscomponent gew<span class=\"_ _2\"></span>aardeerd aan re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _0\"></span>ermeerderd met dir<span class=\"_ _0\"></span>ect toewijsbar<span class=\"_ _0\"></span>e transactie<span class=\"_ _0\"></span>kosten.<span class=\"_ _0\"></span> T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ansactiekosten met betrekking tot \ue616nanci\u00eb<span class=\"_ _0\"></span>le activa en <span class=\"_ _0\"></span>verplichtingen g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.<span class=\"_ _0\"></span> De Groep neemt een \ue616nancieel actief niet langer<span class=\"_ _2\"></span> in de balans op vanaf het moment da<span class=\"_ _0\"></span>t de contractuele r<span class=\"_ _0\"></span>echten op de kasstromen uit het \ue616nanciee<span class=\"_ _0\"></span>l actief a\ue617open of de Groep de contr<span class=\"_ _0\"></span>actuele rechten op de ontv<span class=\"_ _2\"></span>angst van de kass<span class=\"_ _0\"></span>tromen uit het \ue616nancieel actief ov<span class=\"_ _0\"></span>erdr<span class=\"_ _0\"></span>aagt in een tr<span class=\"_ _0\"></span>ansactie wa<span class=\"_ _0\"></span>arbij de risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voordelen v<span class=\"_ _2\"></span>an eigendom van het \ue616nanciee<span class=\"_ _0\"></span>l actief overg<span class=\"_ _0\"></span>edrag<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den. Indien de entiteit nag<span class=\"_ _0\"></span>enoeg alle risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voordelen v<span class=\"_ _2\"></span>an eigendom van het \ue616n<span class=\"_ _0\"></span>ancieel actief niet over<span class=\"_ _0\"></span>draagt,<span class=\"_ _2\"></span> noch behoudt, moet de entiteit vas<span class=\"_ _0\"></span>tstellen of zij zeggenschap o<span class=\"_ _0\"></span>ver het \ue616n<span class=\"_ _0\"></span>ancieel actief heeft behouden.<span class=\"_ _0\"></span> In gev<span class=\"_ _0\"></span>al van <span class=\"_ _0\"></span>verlies v<span class=\"_ _0\"></span>an zeggensch<span class=\"_ _0\"></span>ap mag de entiteit de \ue616nan<span class=\"ws1\">-</span>ci\u00eble activ<span class=\"_ _0\"></span>a niet langer<span class=\"_ _2\"></span> in de balans opnemen. Financi\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen wor<span class=\"_ _0\"></span>den netto in de balans opg<span class=\"_ _0\"></span>enomen, uitsluitend w<span class=\"_ _0\"></span>anneer de Groep beschik<span class=\"_ _2\"></span>t over een w<span class=\"_ _0\"></span>ettelijk recht om de bedr<span class=\"_ _2\"></span>agen netto voor te s<span class=\"_ _0\"></span>tellen en zij de intentie heeft om de betre\ue618ende activ<span class=\"_ _2\"></span>a en verplichtingen hetzij gelijk<span class=\"_ _0\"></span>tijdig hetzij netto af te wikk<span class=\"_ _0\"></span>elen. De Groep houdt de volg<span class=\"_ _0\"></span>ende categorie\u00ebn aan v<span class=\"_ _2\"></span>an \ue616nanci\u00eble instrumenten: \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a aan geamortiseerde k<span class=\"_ _0\"></span>ostprijs en \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a aan re\u00eble wa<span class=\"_ _0\"></span>arde vi<span class=\"_ _0\"></span>a de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten. De classi\ue616ca<span class=\"_ _0\"></span>tie is gebaseer<span class=\"_ _0\"></span>d op het ondernemings<span class=\"ls1 ws1\">-</span>model v<span class=\"_ _0\"></span>an w<span class=\"_ _0\"></span>aaruit de activ<span class=\"_ _0\"></span>a beheerd <span class=\"_ _0\"></span>worden en op de k<span class=\"_ _0\"></span>enmerken v<span class=\"_ _2\"></span>an hun kasstromen.A. Financi\u00eble activa aan geamortiseerde kostprijsNa eerste opname <span class=\"_ _0\"></span>worden de \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan ge<span class=\"_ _0\"></span>amortiseerde kos<span class=\"_ _0\"></span>tprijs wanneer<span class=\"_ _2\"></span> het \ue616nanci\u00eble activa betreft die contr<span class=\"_ _0\"></span>actueel recht g<span class=\"_ _0\"></span>even op de ontv<span class=\"_ _0\"></span>angst v<span class=\"_ _2\"></span>an kasstromen en de contractue<span class=\"_ _0\"></span>le voorwa<span class=\"_ _0\"></span>arden aanleiding g<span class=\"_ _0\"></span>even tot kasuitgav<span class=\"_ _0\"></span>en op speci\ue616eke data ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an de hoofdsom en de interesten op het opensta<span class=\"_ _0\"></span>and saldo.<span class=\"_ _0\"></span> De vor<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de Groep<span class=\"_ _0\"></span>, zijnde handels<span class=\"_ _0\"></span>vor<span class=\"_ _0\"></span>deringen, <span class=\"_ _0\"></span>vordering<span class=\"_ _0\"></span>en uit leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten en overig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen, en g<span class=\"_ _0\"></span>eldmiddelen en kasequivalenten <span class=\"_ _0\"></span>voldoen allemaal aan de de\ue616nitie en w<span class=\"_ _0\"></span>orden bijg<span class=\"_ _0\"></span>evolg gew<span class=\"_ _2\"></span>aardeerd aan ge<span class=\"_ _0\"></span>amortiseerde k<span class=\"_ _0\"></span>ostprijs.B. Financi\u00eble activa aan re\u00eble waarde via de niet gerealiseerde winsten (FVOCI)De \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a worden gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _2\"></span>d aan re\u00eble waar<span class=\"_ _2\"></span>de via de niet-gere<span class=\"_ _0\"></span>aliseerde wins<span class=\"_ _0\"></span>ten w<span class=\"_ _0\"></span>anneer het \ue616nanci\u00eble a<span class=\"_ _0\"></span>ctiva betreft die contr<span class=\"_ _0\"></span>actueel recht g<span class=\"_ _0\"></span>even op zo<span class=\"_ _0\"></span>wel de ontv<span class=\"_ _2\"></span>angst van kasstr<span class=\"_ _0\"></span>omen als de verk<span class=\"_ _0\"></span>oop van \ue616n<span class=\"_ _0\"></span>anci\u00eble activ<span class=\"_ _0\"></span>a en de con<span class=\"ws1\">-</span>tractue<span class=\"_ _0\"></span>le voorwa<span class=\"_ _0\"></span>arden aanleiding g<span class=\"_ _0\"></span>even tot kasuitga<span class=\"_ _0\"></span>ven op speci\ue616eke d<span class=\"_ _0\"></span>ata ten belope v<span class=\"_ _0\"></span>an de hoofdsom en de interes<span class=\"_ _0\"></span>ten op het openstaand saldo<span class=\"_ _0\"></span>. Interestink<span class=\"_ _2\"></span>omsten worden berek<span class=\"_ _2\"></span>end volgens de e\ue618ectieve rentemethode; v<span class=\"_ _2\"></span>alutakoersverschillen en bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en worden g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.<span class=\"_ _0\"></span> Overige nettow<span class=\"_ _0\"></span>insten en -ver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>liezen w<span class=\"_ _0\"></span>orden ge<span class=\"_ _0\"></span>boekt in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> Bij verk<span class=\"_ _0\"></span>oop wor<span class=\"_ _0\"></span>den de winsten en v<span class=\"_ _0\"></span>erliezen uit de niet-ger<span class=\"_ _0\"></span>eali<span class=\"ws1\">-</span>seerde res<span class=\"_ _0\"></span>ultaten overg<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t naar de <span class=\"_ _0\"></span>winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g. De in<span class=\"_ _2\"></span>vestering van de Gr<span class=\"_ _0\"></span>oep in Dilli Illustr<span class=\"_ _0\"></span>ate Inc. v<span class=\"_ _0\"></span>oldoet aan de voorw<span class=\"_ _0\"></span>aarden opg<span class=\"_ _0\"></span>elegd aan \ue616n<span class=\"_ _0\"></span>anci\u00eble activ<span class=\"_ _0\"></span>a gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde via de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resultaten. De impact v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>dering na eerste opname v<span class=\"_ _2\"></span>an deze aandelenparticip<span class=\"_ _0\"></span>atie wor<span class=\"_ _0\"></span>dt opgenomen in niet-gere<span class=\"_ _2\"></span>aliseerde resulta<span class=\"ws1\">-</span>ten onder de <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e reserves<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>. Dit item zal niet op een later<span class=\"_ _0\"></span> tijdstip v<span class=\"_ _0\"></span>anuit de niet-gere<span class=\"_ _0\"></span>aliseerde r<span class=\"_ _0\"></span>esultaten in de winst- en verliesrek<span class=\"_ _2\"></span>ening worden opgenomen.50.<span class=\"_ _2\"></span>12.2 Financi\u00eble verplichtingenFinanci\u00eble verplichtin<span class=\"_ _0\"></span>gen omv<span class=\"_ _2\"></span>atten obligatieleningen,<span class=\"_ _0\"></span> bankschulden,<span class=\"_ _0\"></span> \u2018<span class=\"_ _2\"></span>revolving\u2019<span class=\"_ _2\"></span>- en andere kre<span class=\"_ _0\"></span>dietfaciliteiten, h<span class=\"_ _0\"></span>andels<span class=\"ws1\">-</span>schulden en overig<span class=\"_ _0\"></span>e te betalen posten evenals deriv<span class=\"_ _2\"></span>aten. Financi\u00eble verplichting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den opgenomen in de balans op transactie<span class=\"_ _0\"></span>datum, zijnde het moment da<span class=\"_ _0\"></span>t de Groep zich verbindt a<span class=\"_ _0\"></span>an de contractuele bep<span class=\"_ _0\"></span>alingen v<span class=\"_ _2\"></span>an het instrument.Bij eerste opname w<span class=\"_ _2\"></span>aardeert de Groep \ue616nanci\u00eble v<span class=\"_ _0\"></span>erplichtingen aan re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _0\"></span>erminderd met de direct toew<span class=\"_ _0\"></span>ijsbare transactie<span class=\"_ _0\"></span>kosten bij de uitga<span class=\"_ _0\"></span>ve v<span class=\"_ _2\"></span>an de \ue616nanci\u00eble verplichting.<span class=\"_ _0\"></span> Niet-afgeleide \ue616nanci\u00eb<span class=\"_ _0\"></span>le verplichting<span class=\"_ _0\"></span>en worden n<span class=\"_ _0\"></span>a eerste opname gew<span class=\"_ _2\"></span>aardeerd aan ge<span class=\"_ _0\"></span>amortiseerde k<span class=\"_ _0\"></span>ostprijs met uitzondering v<span class=\"_ _2\"></span>an de \ue616nanci\u00eble verplichtingen die hun oorspr<span class=\"_ _0\"></span>ong vinden in een ov<span class=\"_ _0\"></span>erdr<span class=\"_ _0\"></span>acht v<span class=\"_ _0\"></span>an \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a die niet in aanmerking komt voor<span class=\"_ _0\"></span> a\ue609oeking of w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> nog betrokken<span class=\"ws1\">-</span>heid bij het afgestoten \ue616nanciee<span class=\"_ _0\"></span>l actief van toep<span class=\"_ _0\"></span>assing is.<span class=\"_ _0\"></span> De rentedr<span class=\"_ _0\"></span>agende verplichting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den na initi\u00eble opname gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan ge<span class=\"_ _0\"></span>amortiseerde k<span class=\"_ _0\"></span>ostprijs, w<span class=\"_ _2\"></span>aarbij het verschil tussen het initi\u00eble bedr<span class=\"_ _0\"></span>ag en het a\ue617ossingsbedr<span class=\"_ _0\"></span>ag pro r<span class=\"_ _0\"></span>ata temporis in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt opgenomen op basis <span class=\"_ _0\"></span>van de e\ue618ectiev<span class=\"_ _0\"></span>e rentemethode<span class=\"_ _2\"></span>. W<span class=\"_ _2\"></span>anneer een ov<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>dracht <span class=\"_ _0\"></span>van \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a niet resulteert in a\ue609oeking v<span class=\"_ _2\"></span>an het actief omdat de entiteit de risico<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>s en v<span class=\"_ _0\"></span>oordelen v<span class=\"_ _2\"></span>an de eigendom v<span class=\"_ _2\"></span>an het betre\ue618ende actief behouden heeft, blijft de Gr<span class=\"_ _0\"></span>oep het getr<span class=\"_ _0\"></span>ansfereerde a<span class=\"_ _0\"></span>ctief opnemen in de balans en erkent een \ue616nanci\u00eble <span class=\"_ _0\"></span>verplichting ten belope v<span class=\"_ _2\"></span>an de ontvang<span class=\"_ _0\"></span>en vergoe<span class=\"_ _0\"></span>ding.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>olgend op de eerste opname erk<span class=\"_ _0\"></span>ent de Groep een opbrengst op het g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerde actief en een k<span class=\"_ _0\"></span>ost op de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>g.W<span class=\"_ _2\"></span>anneer de Groep de <span class=\"_ _0\"></span>wezenlijk<span class=\"_ _2\"></span>e risico\u2019<span class=\"_ _1\"></span>s en voordelen gek<span class=\"_ _2\"></span>oppeld aan de eigendom van het g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerde actief niet o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span><span class=\"ws1\">-</span>draagt noch be<span class=\"_ _0\"></span>houdt, blijft de entiteit het getr<span class=\"_ _2\"></span>ansfereerde actief opnemen in de balans ten be<span class=\"_ _0\"></span>lope van de betr<span class=\"_ _0\"></span>okkenheid van de entiteit en erk<span class=\"_ _2\"></span>ent tegelijkertijd een bijhorende v<span class=\"_ _0\"></span>erplichting en behoudt controle ov<span class=\"_ _0\"></span>er het g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerde actief<span class=\"_ _2\"></span>. De betrokkenheid <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep in het getr<span class=\"_ _0\"></span>ansfereer<span class=\"_ _0\"></span>de actief is de mate w<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span>aan zij aan wijziging<span class=\"_ _0\"></span>en in de w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het actief wordt blootg<span class=\"_ _0\"></span>esteld.De w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het getransfereer<span class=\"_ _2\"></span>de actief en daarbij horende verplichting w<span class=\"_ _0\"></span>ordt bepaald op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de rechten en ver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>plichtingen die de entiteit heeft behouden.<span class=\"_ _2\"></span> De bijhorende verplichting wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d zodanig da<span class=\"_ _0\"></span>t de nettoboekw<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span>de v<span class=\"_ _0\"></span>an het getransf<span class=\"_ _0\"></span>ereerde a<span class=\"_ _0\"></span>ctief en bijhorende verplichting de g<span class=\"_ _0\"></span>eamortiseerde k<span class=\"_ _2\"></span>ostprijs is van de rechten en v<span class=\"_ _0\"></span>erplichtingen behouden door de Gr<span class=\"_ _0\"></span>oep ervan uitgaande d<span class=\"_ _0\"></span>at het getr<span class=\"_ _0\"></span>ansfereer<span class=\"_ _0\"></span>de actief aan geamortiseer<span class=\"_ _2\"></span>de kost wordt g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d. De Groep neemt een \ue616nanci\u00eble v<span class=\"_ _0\"></span>erplichting niet lang<span class=\"_ _0\"></span>er op in ha<span class=\"_ _0\"></span>ar bal<span class=\"_ _0\"></span>ans wanneer<span class=\"_ _2\"></span> de contractuele verplichtin<span class=\"_ _0\"></span>gen ophouden, ontbonden wor<span class=\"_ _0\"></span>den of a\ue617open. De Groep neemt een \ue616nanci\u00eble <span class=\"_ _0\"></span>verplichting niet lang<span class=\"_ _0\"></span>er op in g<span class=\"_ _0\"></span>eval de <span class=\"_ _0\"></span>voorwaar<span class=\"_ _2\"></span>den van de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen aang<span class=\"_ _0\"></span>epast wer<span class=\"_ _2\"></span>den en de kasstromen uit deze aang<span class=\"_ _0\"></span>epaste \ue616nanci\u00eb<span class=\"_ _0\"></span>le verplichting aanzienlijk<span class=\"_ _0\"></span> verschillend zijn. In d<span class=\"_ _0\"></span>at gev<span class=\"_ _0\"></span>al wor<span class=\"_ _0\"></span>dt de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>g gebaseer<span class=\"_ _0\"></span>d op de aangep<span class=\"_ _0\"></span>aste modaliteiten opgenomen aan re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _0\"></span> Op het moment v<span class=\"_ _0\"></span>an de a\ue609oeking v<span class=\"_ _2\"></span>an de oorspronkelijke \ue616nanci\u00eb<span class=\"_ _0\"></span>le verplichting w<span class=\"_ _0\"></span>ordt het verschil tus<span class=\"_ _0\"></span>sen de afgeboek<span class=\"_ _2\"></span>te verplichting en het betaalde bedrag g<span class=\"_ _0\"></span>eboekt in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g.50.<span class=\"_ _2\"></span>12.3 Derivaten en afdekkingtransactiesDe Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an derivaten <span class=\"_ _0\"></span>voor het be<span class=\"_ _0\"></span>heer v<span class=\"_ _2\"></span>an wisselkoersrisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en v<span class=\"_ _0\"></span>an risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s verbonden aan schommelin<span class=\"ws1\">-</span>gen v<span class=\"_ _2\"></span>an grondstofprijzen die voortv<span class=\"_ _0\"></span>loeien uit de operationele<span class=\"_ _2\"></span>, \ue616nanci\u00eble en inv<span class=\"_ _0\"></span>esteringsactiviteiten.<span class=\"_ _2\"></span> De Groep gebruikt volgende ty<span class=\"_ _0\"></span>pes van deriv<span class=\"_ _2\"></span>aten: wisselk<span class=\"_ _0\"></span>oers- en sw<span class=\"_ _0\"></span>ap-contra<span class=\"_ _0\"></span>cten gebruik<span class=\"_ _0\"></span>t als afdekkingsinstrument <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arvoor <span class=\"_ _0\"></span>\u2018hedge ac<span class=\"ws1\">-</span>counting\u2019 w<span class=\"_ _0\"></span>ordt toegep<span class=\"_ _0\"></span>ast en ov<span class=\"_ _0\"></span>erige wisse<span class=\"_ _0\"></span>lkoersen en sw<span class=\"_ _2\"></span>ap-contracten.De Groep gebr<span class=\"_ _0\"></span>uikt termijnw<span class=\"_ _0\"></span>isselcontr<span class=\"_ _0\"></span>acten om de v<span class=\"_ _0\"></span>ariabiliteit in te dekk<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de kasstromen a\ue615<span class=\"_ _0\"></span>omstig v<span class=\"_ _0\"></span>an wisselk<span class=\"_ _2\"></span>oers-\ue617uctuaties verbonden a<span class=\"_ _0\"></span>an toekomstig<span class=\"_ _0\"></span>e verk<span class=\"_ _0\"></span>open. De Groep g<span class=\"_ _0\"></span>ebruikt ev<span class=\"_ _0\"></span>eneens \u2018<span class=\"_ _2\"></span>metal-swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _0\"></span>omsten om \ue617uctu<span class=\"ws1\">-</span>aties in te dekken <span class=\"_ _0\"></span>van z<span class=\"_ _0\"></span>eer w<span class=\"_ _2\"></span>aarschijnlijke aankopen v<span class=\"_ _2\"></span>an aluminium. Deze contr<span class=\"_ _2\"></span>acten zijn aangeduid als kasstroomaf<span class=\"_ _0\"></span>dek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>kingen v<span class=\"_ _2\"></span>an aankopen v<span class=\"_ _0\"></span>an grondsto\ue618en in lijn met het v<span class=\"_ _0\"></span>erwachte ge<span class=\"_ _0\"></span>bruik v<span class=\"_ _2\"></span>an grondsto\ue618en door de Groep<span class=\"_ _2\"></span>. Derivaten die niet aangeduid zijn als kas<span class=\"_ _0\"></span>stroomafde<span class=\"_ _0\"></span>kkingen w<span class=\"_ _0\"></span>orden opgenomen aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde met <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deveranderingen opg<span class=\"_ _0\"></span>eno<span class=\"ws1\">-</span>men in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.In het kader <span class=\"_ _0\"></span>van ha<span class=\"_ _0\"></span>ar huidig<span class=\"_ _0\"></span>e thesauriepolitiek w<span class=\"_ _0\"></span>endt de Groep geen deriv<span class=\"_ _2\"></span>aten aan voor hande<span class=\"_ _0\"></span>lsdoeleinden.Deriva<span class=\"_ _0\"></span>ten worden initiee<span class=\"_ _0\"></span>l, op het ogenblik<span class=\"_ _0\"></span> dat het deriv<span class=\"_ _0\"></span>aat w<span class=\"_ _0\"></span>ordt afgesloten,<span class=\"_ _2\"></span> opgenomen aan re\u00eble w<span class=\"_ _0\"></span>aarde en <span class=\"_ _0\"></span>vervolgens geherw<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _2\"></span> W<span class=\"_ _2\"></span>anneer \u2018<span class=\"_ _2\"></span>cash\ue617ow hedge accountin<span class=\"_ _0\"></span>g\u2019 of \u2018<span class=\"_ _2\"></span>net investment hedg<span class=\"_ _0\"></span>e accounting\u2019 <span class=\"_ _0\"></span>wordt toe<span class=\"ws1\">-</span>gepast,<span class=\"_ _2\"></span> wordt het e\ue618ectieve deel v<span class=\"_ _2\"></span>an de winst of verlies opgenomen in niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resultaten, het niet-e\ue618ectieve deel wor<span class=\"_ _0\"></span>dt opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening. <span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>ransactie<span class=\"_ _0\"></span>kosten met betre<span class=\"_ _0\"></span>kking tot \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en passiva gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de met waardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>den in de winst- en <span class=\"_ _0\"></span>verliesre<span class=\"ws1\">-</span>kening g<span class=\"_ _0\"></span>eboekt.De Groep heeft v<span class=\"_ _0\"></span>olgende categorie\u00ebn <span class=\"_ _0\"></span>van deriv<span class=\"_ _2\"></span>aten: afdekkingsinstrumenten en deriv<span class=\"_ _2\"></span>aten geclassi\ue616ceerd als aang<span class=\"_ _0\"></span>ehouden voor<span class=\"_ _0\"></span> handelsdoeleinden.A. AfdekkingsinstrumentenT<span class=\"_ _2\"></span>ermijn<span class=\"_ _0\"></span>wisselcontr<span class=\"_ _0\"></span>acten en sw<span class=\"_ _2\"></span>ap-contracten aange<span class=\"_ _0\"></span>duid als kasstroomaf<span class=\"_ _0\"></span>dekkingen k<span class=\"_ _2\"></span>wali\ue616ceren beide als <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>Af<span class=\"_ _0\"></span>dekkingsin<span class=\"ws1\">-</span>strumenten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Na eerste opn<span class=\"_ _0\"></span>ame wor<span class=\"_ _0\"></span>den ze gew<span class=\"_ _2\"></span>aardeerd tegen r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>. W<span class=\"_ _2\"></span>anneer aan alle v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den opgeleg<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> \u2018hedge a<span class=\"_ _0\"></span>ccounting\u2019 is v<span class=\"_ _0\"></span>oldaan, <span class=\"_ _0\"></span>wordt de<span class=\"_ _0\"></span>ze toegepas<span class=\"_ _0\"></span>t. Dit betek<span class=\"_ _0\"></span>ent dat de ver<span class=\"_ _0\"></span>eiste documentatie voorh<span class=\"_ _0\"></span>anden is, dat de afdekkingsr<span class=\"_ _0\"></span>elatie kan wor<span class=\"_ _2\"></span>den aangetoond en dat de afdekking e\ue618<span class=\"_ _0\"></span>ectief is. W<span class=\"_ _2\"></span>anneer<span class=\"_ _0\"></span> \u2018hedg<span class=\"_ _0\"></span>e accounting\u2019 <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>epast,<span class=\"_ _0\"></span> wordt het e\ue618<span class=\"_ _0\"></span>ectieve gedeelte <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseerde r<span class=\"_ _0\"></span>esultaten,<span class=\"_ _0\"></span> het deel dat niet e\ue618ectief is wor<span class=\"_ _2\"></span>dt opgenomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.W<span class=\"_ _2\"></span>at \u2018he<span class=\"_ _0\"></span>dge accounting\u2019<span class=\"_ _0\"></span> betreft, p<span class=\"_ _0\"></span>ast de Groep IFRS 9 toe<span class=\"_ _2\"></span>. Deze stand<span class=\"_ _0\"></span>aard v<span class=\"_ _0\"></span>ereist dat de a<span class=\"_ _0\"></span>angeduide afde<span class=\"_ _0\"></span>kkingstransa<span class=\"_ _0\"></span>cties in over<span class=\"_ _0\"></span>eenkomst zijn met de objectieven <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep inzake risicobeheer<span class=\"_ _2\"></span> en strategie en dat een meer<span class=\"_ _0\"></span> kw<span class=\"_ _2\"></span>alitatieve en toekomstg<span class=\"_ _0\"></span>erichte benadering ge<span class=\"_ _0\"></span>bruikt w<span class=\"_ _0\"></span>ordt in het bepalen <span class=\"_ _0\"></span>van de e\ue618ectiv<span class=\"_ _0\"></span>iteit v<span class=\"_ _0\"></span>an de afdekkingstr<span class=\"_ _2\"></span>ansactie. De Gr<span class=\"_ _0\"></span>oep gebruik<span class=\"_ _0\"></span>t termijnwis<span class=\"_ _0\"></span>selcontra<span class=\"_ _0\"></span>cten om het valutarisico met betr<span class=\"_ _0\"></span>ekking tot zeer<span class=\"_ _2\"></span> waarschijnlijke toe<span class=\"_ _0\"></span>komstige <span class=\"_ _0\"></span>verkopen in te dekken.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erandering<span class=\"_ _0\"></span>en in de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an het termijnwisse<span class=\"_ _0\"></span>lcontract ten g<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an verandering<span class=\"_ _0\"></span>en in contantwissel<span class=\"ws1\">-</span>koersen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eduid als e\ue618ectief in kasstroom<span class=\"_ _0\"></span>afdekkingen en <span class=\"_ _0\"></span>worden bijg<span class=\"_ _0\"></span>evolg erkend in niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resulta<span class=\"ws1\">-</span>ten. Over<span class=\"_ _0\"></span>eenkomstig de IFR<span class=\"_ _0\"></span>S 9 standaard zal het <span class=\"_ _0\"></span>verschil tussen termijnk<span class=\"_ _0\"></span>oers en contantkoers eveneens g<span class=\"_ _0\"></span>eboekt <span class=\"_ _0\"></span>worden in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening in de netto\ue616nancieringslasten.De Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an \u2018<span class=\"_ _2\"></span>metal swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _0\"></span>omsten die het risico op prijsschommeling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an aluminium indek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>ken.<span class=\"_ _0\"></span> Deze contr<span class=\"_ _0\"></span>acten zijn aang<span class=\"_ _0\"></span>eduid als kasstroomaf<span class=\"_ _0\"></span>dekkingen en zijn afg<span class=\"_ _0\"></span>esloten voor<span class=\"_ _0\"></span> de levering v<span class=\"_ _2\"></span>an grondsto\ue618en in over<span class=\"_ _0\"></span>eenstemming met het verw<span class=\"_ _0\"></span>achte verbr<span class=\"_ _0\"></span>uik v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. Onder<span class=\"_ _0\"></span> de IAS 39 standaar<span class=\"_ _0\"></span>d en ook onder<span class=\"_ _0\"></span> de huidige IFRS 9 worden <span class=\"_ _0\"></span>veranderin<span class=\"_ _0\"></span>gen in de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van deze af<span class=\"_ _0\"></span>dekkingsinstrumenten g<span class=\"_ _0\"></span>eboekt in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten en overg<span class=\"_ _0\"></span>eboekt n<span class=\"_ _0\"></span>aar de initi\u00eb<span class=\"_ _0\"></span>le boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de voorr<span class=\"_ _0\"></span>aad. De t<span class=\"_ _0\"></span>ypes v<span class=\"_ _0\"></span>an afdekkingsr<span class=\"_ _0\"></span>elaties dat de Gr<span class=\"_ _0\"></span>oep momenteel aan<span class=\"ws1\">-</span>duidt, v<span class=\"_ _0\"></span>oldoen aan de vereis<span class=\"_ _0\"></span>ten van IFR<span class=\"_ _0\"></span>S 9 en zijn in over<span class=\"_ _0\"></span>eenstemming met de str<span class=\"_ _0\"></span>ategie en doelstelling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep inzake risicobeheer<span class=\"_ _2\"></span>.Ingev<span class=\"_ _2\"></span>al de afdekking niet meer v<span class=\"_ _0\"></span>oldoet aan de vereis<span class=\"_ _0\"></span>ten van <span class=\"_ _2\"></span>\u2018hedge accounting\u2019 of ing<span class=\"_ _0\"></span>eval het af<span class=\"_ _0\"></span>dekkingsinstrument verkocht <span class=\"_ _0\"></span>wordt,<span class=\"_ _0\"></span> verv<span class=\"_ _0\"></span>alt, be\u00ebindig<span class=\"_ _0\"></span>d of uitgeoefend wor<span class=\"_ _2\"></span>dt, dan wordt de af<span class=\"_ _0\"></span>dekkingsrel<span class=\"_ _0\"></span>atie voor<span class=\"_ _2\"></span> de nog resterende periode be\u00ebindigd.<span class=\"_ _0\"></span> W<span class=\"_ _2\"></span>anneer de <span class=\"_ _0\"></span>\u2018hedge a<span class=\"_ _0\"></span>ccounting\u2019 be\u00ebindig<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>dt, dan blijft het bedr<span class=\"_ _2\"></span>ag dat in de niet-gerealiseer<span class=\"_ _2\"></span>de resultaten geboek<span class=\"_ _0\"></span>t wer<span class=\"_ _0\"></span>d daar<span class=\"_ _0\"></span> behouden tot het moment dat het afg<span class=\"_ _0\"></span>edekte item erk<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>dt in de gev<span class=\"_ _0\"></span>allen dat het gaat o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een niet-\ue616nancieel afge<span class=\"_ _0\"></span>dekt actief<span class=\"_ _2\"></span>. In de gevallen d<span class=\"_ _0\"></span>at het gaat ov<span class=\"_ _0\"></span>er ander<span class=\"_ _0\"></span>e kasstroomaf<span class=\"_ _0\"></span>dekkingen,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>dt de re\u00eble w<span class=\"_ _2\"></span>aarde van de af<span class=\"_ _0\"></span>dekkingsinstrumenten tot dan g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de niet-gere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten afgeboek<span class=\"_ _0\"></span>t in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning op het moment dat het afg<span class=\"_ _0\"></span>edekte actief ev<span class=\"_ _0\"></span>eneens in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening geboek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt. In de gev<span class=\"_ _2\"></span>allen dat de toekomstig<span class=\"_ _0\"></span>e transactie niet meer<span class=\"_ _2\"></span> geacht wor<span class=\"_ _2\"></span>dt plaats te vinden, dan <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de afdekkingsinstrumenten onmiddellijk ge<span class=\"_ _0\"></span>herklasseerd v<span class=\"_ _2\"></span>anuit de niet-gerealiseer<span class=\"_ _0\"></span>de resultaten na<span class=\"_ _0\"></span>ar de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.B. Derivaten verplicht gewaardeerd aan re\u00eble waarde met re\u00eble waardeveranderingen in de winst- en verliesrekeningDeriva<span class=\"_ _0\"></span>ten die economische afdekkingen zijn,<span class=\"_ _2\"></span> doch die niet voldoen aan de strikte criteria v<span class=\"_ _0\"></span>oor <span class=\"_ _0\"></span>\u2018hedg<span class=\"_ _0\"></span>e accounting\u2019 z<span class=\"_ _0\"></span>oals voorgeschr<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> IFRS 9 <span class=\"ff11 ws3b\">Financi\u00eble instrumen<span class=\"_ _0\"></span>ten<span class=\"ff1 ws16\">, w<span class=\"_ _0\"></span>orden boekhoudk<span class=\"_ _2\"></span>undig verwerkt als \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a of \ue616nanci\u00eble </span></span>verplichtingen g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde met verwerking v<span class=\"_ _2\"></span>an waar<span class=\"_ _0\"></span>dever<span class=\"_ _0\"></span>anderingen in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening en worden opg<span class=\"_ _0\"></span>enomen in de categorie <span class=\"_ _0\"></span>\u2018V<span class=\"_ _2\"></span>erplicht gewaar<span class=\"_ _2\"></span>deerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met re\u00eble w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de winst- en verliesre<span class=\"_ _0\"></span>kening\u2019<span class=\"_ _c3\"></span>. In de winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g worden de <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deveranderingen opg<span class=\"_ _0\"></span>enomen onder de ov<span class=\"_ _0\"></span>erige be<span class=\"ws1\">-</span>drijfsopbrengsten/-k<span class=\"_ _0\"></span>osten of de netto\ue616nancieringslasten a\ue607ank<span class=\"_ _2\"></span>elijk van de aar<span class=\"_ _2\"></span>d van het actief dat economisch ing<span class=\"_ _0\"></span>edekt is.50.<span class=\"_ _2\"></span>13 Bijzondere waardeverminderingen50.<span class=\"_ _2\"></span>13.1 Bijzondere waardeverminderingen van goodwill, immateri\u00eble activa en materi\u00eble vaste activaGoodwill en immateri\u00eble a<span class=\"_ _0\"></span>ctiva met een onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur w<span class=\"_ _0\"></span>orden jaarlijk<span class=\"_ _0\"></span>s op bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering getoetst en elk<span class=\"_ _0\"></span>e keer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> een aanwijzing bestaat d<span class=\"_ _0\"></span>at zij mogelijk een bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering hebben on<span class=\"ws1\">-</span>dergaan.<span class=\"_ _0\"></span> Het toetsen op bijzondere w<span class=\"_ _2\"></span>aardevermindering ge<span class=\"_ _0\"></span>beurt ieder ja<span class=\"_ _0\"></span>ar op hetz<span class=\"_ _0\"></span>elfde ogenblik<span class=\"_ _0\"></span> en op het niveau <span class=\"_ _0\"></span>van de kasstroomg<span class=\"_ _0\"></span>enererende eenheid.De Groep bepaalt h<span class=\"_ _0\"></span>aar kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende eenheden in ov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t met de wijze <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>op ze haar<span class=\"_ _2\"></span> goodwill be<span class=\"ls1 ws1\">-</span>heert en economische voor<span class=\"_ _0\"></span>delen krijgt v<span class=\"_ _0\"></span>an de verworven goodw<span class=\"_ _0\"></span>ill en immateri\u00eble activ<span class=\"_ _2\"></span>a. Het toetsen op bijzondere wa<span class=\"_ _0\"></span>ardevermindering g<span class=\"_ _0\"></span>ebeurt door<span class=\"_ _0\"></span> het verge<span class=\"_ _0\"></span>lijken v<span class=\"_ _2\"></span>an de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheden met hun realiseerb<span class=\"_ _0\"></span>are w<span class=\"_ _2\"></span>aarde,<span class=\"_ _0\"></span> gebaseer<span class=\"_ _2\"></span>d op hun verwachte toek<span class=\"_ _0\"></span>omstige kasstr<span class=\"_ _0\"></span>omen ver<span class=\"_ _0\"></span>disconteerd tegen een g<span class=\"_ _0\"></span>epaste disconte<span class=\"ls1 ws1\">-</span>ringsv<span class=\"_ _0\"></span>oet voor bel<span class=\"_ _0\"></span>astingen.De disconteringsv<span class=\"_ _0\"></span>oet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt in de bepaling v<span class=\"_ _2\"></span>an de contante waarde v<span class=\"_ _2\"></span>an de verwachte toek<span class=\"_ _2\"></span>omstige kasstromen is een disconteringsv<span class=\"_ _0\"></span>oet die gebaseer<span class=\"_ _0\"></span>d is op een gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC).<span class=\"_ _0\"></span> Deze g<span class=\"_ _0\"></span>ewogen g<span class=\"_ _0\"></span>emiddel<span class=\"ws1\">-</span>de kapitaalkost g<span class=\"_ _0\"></span>ebruikt een <span class=\"_ _0\"></span>verhouding vr<span class=\"_ _0\"></span>eemd vermogen <span class=\"_ _0\"></span>versus eigen <span class=\"_ _0\"></span>vermogen v<span class=\"_ _2\"></span>an een gemiddelde marktparticip<span class=\"_ _0\"></span>ant wa<span class=\"_ _0\"></span>arbij een extra risicocomponent toeg<span class=\"_ _0\"></span>evoeg<span class=\"_ _0\"></span>d werd a<span class=\"_ _0\"></span>an de kost v<span class=\"_ _2\"></span>an eigen vermogen.<span class=\"_ _0\"></span> De kost v<span class=\"_ _2\"></span>an vreemd vermogen is gebaseer<span class=\"_ _2\"></span>d op voorwaarden die <span class=\"_ _0\"></span>vergelijkb<span class=\"_ _0\"></span>are bedrijven <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> hun langetermijn\ue616nanciering z<span class=\"_ _0\"></span>ouden kunnen neg<span class=\"_ _0\"></span>oti\u00ebren. Het risico verbonden aan de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de prijsevoluties v<span class=\"_ _2\"></span>an zilver en aluminium is weerspieg<span class=\"_ _0\"></span>eld in de toekomstig<span class=\"_ _0\"></span>e kasstromen.<span class=\"_ _0\"></span> Er w<span class=\"_ _0\"></span>ordt een bijz<span class=\"_ _0\"></span>onder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies geboek<span class=\"_ _2\"></span>t indien de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgene<span class=\"ws1\">-</span>rerende eenheid zijn r<span class=\"_ _0\"></span>ealiseerbar<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aarde ov<span class=\"_ _0\"></span>ertreft.<span class=\"_ _0\"></span> Bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en worden opg<span class=\"_ _0\"></span>enomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.Op iedere r<span class=\"_ _0\"></span>apporteringsdatum dient te w<span class=\"_ _0\"></span>orden nag<span class=\"_ _0\"></span>egaan of er een aan<span class=\"_ _2\"></span>wijzing bestaat dat de boek<span class=\"_ _2\"></span>waarden v<span class=\"_ _2\"></span>an de mate<span class=\"ws1\">-</span>ri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a, imma<span class=\"_ _0\"></span>teri\u00eble activ<span class=\"_ _0\"></span>a met een beperkte ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> en \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a mogelijk een bijzondere w<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span>devermindering hebben onderg<span class=\"_ _0\"></span>aan. Indien een derg<span class=\"_ _0\"></span>elijke indicatie bes<span class=\"_ _0\"></span>taat, <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>ealiseerbar<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het actief ger<span class=\"_ _0\"></span>aamd. Er<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlies g<span class=\"_ _0\"></span>eboekt als de boe<span class=\"_ _0\"></span>kw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an een actief zijn realiseerb<span class=\"_ _0\"></span>are wa<span class=\"_ _0\"></span>arde ov<span class=\"_ _0\"></span>ertreft.<span class=\"_ _0\"></span> Bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliezen <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>enomen in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening en de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van het desbetre\ue618ende actief w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>erminderd door<span class=\"_ _0\"></span> gebruik<span class=\"_ _0\"></span> te maken v<span class=\"_ _2\"></span>an een aparte rekening<span class=\"_ _0\"></span>. De r<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span><span class=\"ws1\">-</span>bare w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de materi\u00eble v<span class=\"_ _2\"></span>aste activa en immateri\u00eb<span class=\"_ _0\"></span>le activa met een beperk<span class=\"_ _2\"></span>te gebruiksduur is de hoogs<span class=\"_ _0\"></span>te wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde minus verkoopk<span class=\"_ _2\"></span>osten en de gebruiksw<span class=\"_ _2\"></span>aarde<span class=\"_ _0\"></span>. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> de bepaling v<span class=\"_ _2\"></span>an de gebruiksw<span class=\"_ _2\"></span>aarde worden de g<span class=\"_ _0\"></span>eschatte toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _0\"></span>erdisconteer<span class=\"_ _0\"></span>d naar<span class=\"_ _0\"></span> hun contante wa<span class=\"_ _0\"></span>arde op basis <span class=\"_ _0\"></span>van een disconterings<span class=\"_ _2\"></span>voet voor bel<span class=\"_ _0\"></span>astingen die de tijdsw<span class=\"_ _2\"></span>aarde van g<span class=\"_ _0\"></span>eld en de aan het actief verbonden speci\ue616e<span class=\"_ _0\"></span>ke risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s weerspiege<span class=\"_ _0\"></span>lt.Een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies d<span class=\"_ _0\"></span>at in voorga<span class=\"_ _0\"></span>ande perioden voor<span class=\"_ _0\"></span> een actief,<span class=\"_ _2\"></span> met uitsluiting van goodw<span class=\"_ _0\"></span>ill, w<span class=\"_ _0\"></span>erd opgenomen, <span class=\"_ _0\"></span>wordt terugg<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t als en slechts als er sinds de opname v<span class=\"_ _2\"></span>an het laatste bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>lies een wijziging heeft pl<span class=\"_ _0\"></span>aatsgevonden in de sch<span class=\"_ _0\"></span>attingen die g<span class=\"_ _0\"></span>ebruikt w<span class=\"_ _0\"></span>orden om de re<span class=\"_ _2\"></span>aliseerbare wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an het actief te bepalen.50.<span class=\"_ _2\"></span>13.2 Bijzondere waardeverminderingen op recht-op-gebruik activa Op elke r<span class=\"_ _2\"></span>apporteringsdatum analyseert de Groep al haar<span class=\"_ _0\"></span> recht-op-ge<span class=\"_ _0\"></span>bruik activ<span class=\"_ _2\"></span>a om na te gaan of er geen bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aar<span class=\"ws1\">-</span>devermindering dient ge<span class=\"_ _0\"></span>boekt te w<span class=\"_ _0\"></span>orden.<span class=\"_ _0\"></span> Een indicatie tot mogelijk<span class=\"_ _0\"></span> bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies kan zijn dat een contract a<span class=\"_ _0\"></span>angegaan als le<span class=\"_ _0\"></span>asingnemer<span class=\"_ _0\"></span> verlieslatend w<span class=\"_ _0\"></span>ordt in w<span class=\"_ _0\"></span>elk gev<span class=\"_ _2\"></span>al een bijzonder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies ge<span class=\"ws1\">-</span>boekt w<span class=\"_ _0\"></span>ordt,<span class=\"_ _0\"></span> zijnde de laagste re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de verwachte kos<span class=\"_ _0\"></span>t om het contract te be\u00ebindig<span class=\"_ _0\"></span>en en de verwa<span class=\"_ _0\"></span>chte nettokost om het contract toch <span class=\"_ _0\"></span>verder<span class=\"_ _2\"></span> te laten lopen. Een geboek<span class=\"_ _2\"></span>t bijzonder w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies <span class=\"_ _0\"></span>wordt teg<span class=\"_ _0\"></span>engedr<span class=\"_ _2\"></span>aaid, enkel wanneer<span class=\"_ _2\"></span> de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het actief niet hoger is dan de w<span class=\"_ _2\"></span>aarde die zou zijn v<span class=\"_ _2\"></span>astgesteld na aftre<span class=\"_ _0\"></span>k v<span class=\"_ _0\"></span>an afschrijvingen indien er g<span class=\"_ _0\"></span>een bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt z<span class=\"_ _0\"></span>ou zijn geweest.50.<span class=\"_ _2\"></span>13.3 Bijzondere waardeverminderingen van \ue61fnanci\u00eble activa en contractuele activa verb<span class=\"_ _9\"></span>onden aan contracten met klantenDe IFRS 9 standaar<span class=\"_ _0\"></span>d verv<span class=\"_ _0\"></span>angt het model dat g<span class=\"_ _0\"></span>ebruikt w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>oor het boek<span class=\"_ _2\"></span>en van bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en en dat geb<span class=\"_ _0\"></span>aseerd is op opge<span class=\"_ _0\"></span>lopen verliessitua<span class=\"_ _0\"></span>ties door een model da<span class=\"_ _0\"></span>t gebaseer<span class=\"_ _0\"></span>d is op verw<span class=\"_ _0\"></span>achte verlie<span class=\"_ _0\"></span>zen op het moment dat het actief voor<span class=\"_ _2\"></span> de eerste maal geboek<span class=\"_ _0\"></span>t wordt.<span class=\"_ _2\"></span> Dit vereist aanzienlijke beoor<span class=\"_ _0\"></span>delingen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> hoe ver<span class=\"_ _0\"></span>anderingen in econo<span class=\"ws1\">-</span>mische factoren de <span class=\"_ _0\"></span>verwachte <span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en kunnen be\u00efn<span class=\"_ _0\"></span>vloeden. De Gr<span class=\"_ _0\"></span>oep zal de vereen<span class=\"_ _0\"></span>voudig<span class=\"_ _0\"></span>de methode toepassen voor<span class=\"_ _2\"></span> de evalu<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en, leasev<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en en contractue<span class=\"_ _0\"></span>le activa <span class=\"_ _0\"></span>verbonden aan contr<span class=\"_ _0\"></span>acten met klanten w<span class=\"_ _2\"></span>at inhoudt dat verw<span class=\"_ _2\"></span>achte verliezen v<span class=\"_ _0\"></span>oor dez<span class=\"_ _0\"></span>e categorie\u00ebn v<span class=\"_ _2\"></span>an activa steeds ber<span class=\"_ _0\"></span>ekend w<span class=\"_ _0\"></span>orden ten belope v<span class=\"_ _2\"></span>an de verwachte verliez<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de gehele looptijd <span class=\"_ _0\"></span>van de activ<span class=\"_ _2\"></span>a. Kredietv<span class=\"_ _0\"></span>erliezen w<span class=\"_ _0\"></span>orden berek<span class=\"_ _2\"></span>end als de verdisconteerde w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an alle tekorten in kass<span class=\"_ _0\"></span>tromen zijnde het verschil tussen de kas<span class=\"_ _0\"></span>stromen w<span class=\"_ _2\"></span>aar de onderneming recht op heeft en w<span class=\"_ _2\"></span>at de onderne<span class=\"ws1\">-</span>ming verw<span class=\"_ _0\"></span>acht te ontv<span class=\"_ _0\"></span>angen.<span class=\"_ _0\"></span> Een \ue616nancieel actief is moge<span class=\"_ _0\"></span>lijk in w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>verminderd door<span class=\"_ _2\"></span> kredietverliezen indien \u00e9\u00e9n of meerdere <span class=\"_ _0\"></span>voorvallen zich hebben <span class=\"_ _0\"></span>voorge<span class=\"_ _0\"></span>daan die een nadelig e\ue618ect he<span class=\"_ _0\"></span>bben op de toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _2\"></span>an het \ue616nan<span class=\"ws1\">-</span>cieel actief<span class=\"_ _0\"></span>.De gebruik<span class=\"_ _0\"></span>te input en veronders<span class=\"_ _0\"></span>tellingen in dit v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erliesmodel zijn de volg<span class=\"_ _0\"></span>ende: ernstige \ue616nanci\u00eble moeilijkhe<span class=\"ws1\">-</span>den w<span class=\"_ _0\"></span>aarin een tegenpartij zich z<span class=\"_ _0\"></span>ou bevinden, a<span class=\"_ _0\"></span>chterstallen v<span class=\"_ _0\"></span>an meer dan 90 dag<span class=\"_ _0\"></span>en na verv<span class=\"_ _0\"></span>aldatum v<span class=\"_ _2\"></span>an de factuur<span class=\"_ _2\"></span>, een mogelijks f<span class=\"_ _0\"></span>aillissement v<span class=\"_ _0\"></span>an de tegenpartij,<span class=\"_ _0\"></span> \u2026De evalu<span class=\"_ _0\"></span>atie voor<span class=\"_ _0\"></span> het boeken <span class=\"_ _0\"></span>van ev<span class=\"_ _0\"></span>entuele bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en houdt rek<span class=\"_ _0\"></span>ening met toekomstg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>richte elementen. <span class=\"_ _0\"></span>Alle debiteuren wor<span class=\"_ _2\"></span>den gegroepeerd in risicocategorie\u00ebn g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d op kw<span class=\"_ _2\"></span>antitatieve en kw<span class=\"_ _2\"></span>alitatieve kenmerk<span class=\"_ _0\"></span>en. Dez<span class=\"_ _0\"></span>e indeling in risicocategorie\u00ebn <span class=\"_ _0\"></span>wordt ieder<span class=\"_ _2\"></span> jaar beoordee<span class=\"_ _0\"></span>ld, rek<span class=\"_ _2\"></span>ening houdend met relevante toek<span class=\"_ _0\"></span>omstge<span class=\"ws1\">-</span>richte informatie zo<span class=\"_ _0\"></span>als informatie v<span class=\"_ _2\"></span>an externe kredietbeoordelin<span class=\"_ _0\"></span>gsbureaus,<span class=\"_ _2\"></span> ouderdomsanalyse v<span class=\"_ _0\"></span>an de business, landen<span class=\"ws1\">-</span>risico en de individuele beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an de kredietman<span class=\"_ _0\"></span>ager<span class=\"_ _2\"></span>. De Groep tr<span class=\"_ _0\"></span>acht het kredietrisico te beperk<span class=\"_ _0\"></span>en door g<span class=\"_ _0\"></span>ebruik te maken v<span class=\"_ _2\"></span>an kredietverz<span class=\"_ _0\"></span>ekering en ander<span class=\"_ _0\"></span>e kredietver<span class=\"_ _0\"></span>zachtende hulpmiddelen zo<span class=\"_ _0\"></span>als wissels,<span class=\"_ _0\"></span> bankgar<span class=\"_ _2\"></span>anties, hypotheek.De methodologie,<span class=\"_ _2\"></span> gehanteerd door<span class=\"_ _0\"></span> de Groep voor<span class=\"_ _2\"></span> de evaluatie v<span class=\"_ _0\"></span>an bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en, is dus ge<span class=\"ws1\">-</span>baseerd op indiv<span class=\"_ _0\"></span>idueel nazicht v<span class=\"_ _2\"></span>an uitstaande vordering<span class=\"_ _0\"></span>en rekenin<span class=\"_ _0\"></span>g houdend met toekomstg<span class=\"_ _0\"></span>erichte informatie<span class=\"_ _2\"></span>. Daarom heeft de introductie v<span class=\"_ _2\"></span>an IFRS 9 geen kw<span class=\"_ _2\"></span>antitatieve impact geha<span class=\"_ _0\"></span>d op de geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.W<span class=\"_ _2\"></span>aardeverminderin<span class=\"_ _0\"></span>gen op \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a aan geamortiseerde k<span class=\"_ _2\"></span>ostprijs worden geboe<span class=\"_ _0\"></span>kt in de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening en netto gepresenteer<span class=\"_ _0\"></span>d v<span class=\"_ _0\"></span>an de brutow<span class=\"_ _0\"></span>aarden in de g<span class=\"_ _0\"></span>econsolideerde bal<span class=\"_ _0\"></span>ans. W<span class=\"_ _2\"></span>aar<span class=\"_ _0\"></span>devermindering<span class=\"_ _0\"></span>en op \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de met waardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de niet-gere<span class=\"_ _0\"></span>aliseerde r<span class=\"_ _0\"></span>esultaten wor<span class=\"_ _0\"></span>den geboek<span class=\"_ _0\"></span>t in de winst- en verliesrek<span class=\"_ _2\"></span>ening.De brutow<span class=\"_ _2\"></span>aarde van de \ue616n<span class=\"_ _0\"></span>anci\u00eble activ<span class=\"_ _0\"></span>a worden af<span class=\"_ _0\"></span>geboek<span class=\"_ _0\"></span>t w<span class=\"_ _0\"></span>anneer er<span class=\"_ _0\"></span> geen re<span class=\"_ _0\"></span>delijke v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en zijn dat het \ue616nancieel actief in zijn geheel of ge<span class=\"_ _0\"></span>deeltelijk kan ger<span class=\"_ _0\"></span>ecupereer<span class=\"_ _0\"></span>d worden.<span class=\"_ _2\"></span> De Groep maakt een individuele insch<span class=\"_ _0\"></span>atting per t<span class=\"_ _0\"></span>ype v<span class=\"_ _0\"></span>an actief of dat er al d<span class=\"_ _0\"></span>an niet een redelijk<span class=\"_ _0\"></span>e verw<span class=\"_ _0\"></span>achting v<span class=\"_ _0\"></span>an recuper<span class=\"_ _0\"></span>atie kan zijn. <span class=\"_ _0\"></span>Afgeboek<span class=\"_ _0\"></span>te w<span class=\"_ _0\"></span>aarden mak<span class=\"_ _2\"></span>en nog steeds deel uit v<span class=\"_ _0\"></span>an acties die de Groep onderneemt ter<span class=\"_ _0\"></span> recuper<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an de uitstaande w<span class=\"_ _0\"></span>aarden.50.<span class=\"_ _2\"></span>14 Inkomsten uit leaseovereenk<span class=\"_ _0\"></span>omstenBij het aangaan v<span class=\"_ _2\"></span>an een overeenk<span class=\"_ _0\"></span>omst beoordeelt de Gr<span class=\"_ _0\"></span>oep of het contract al d<span class=\"_ _0\"></span>an niet een leasecomponent bev<span class=\"_ _0\"></span>at. E<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span>eenkomst bev<span class=\"_ _2\"></span>at een leasecomponent als de overeenk<span class=\"_ _2\"></span>omst het gebruiksrecht v<span class=\"_ _2\"></span>an een gespeci\ue616eerd actief bestanddeel overbr<span class=\"_ _0\"></span>engt in ruil voor<span class=\"_ _2\"></span> een vergoeding<span class=\"_ _0\"></span>. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>er beoorde<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an het feit of dat het contra<span class=\"_ _0\"></span>ct al dan niet een gebruik<span class=\"_ _0\"></span>srecht ov<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>draagt,<span class=\"_ _2\"></span> baseert de Groep zich op de de\ue616nitie van een le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomst uit de stand<span class=\"_ _0\"></span>aard IFRS 1<span class=\"_ _0\"></span>6.A. Als een leasingnemerBij aanv<span class=\"_ _2\"></span>ang of aanpassing v<span class=\"_ _0\"></span>an een contra<span class=\"_ _0\"></span>ct dat een leasecomponent bev<span class=\"_ _2\"></span>at, zal de Groep de v<span class=\"_ _0\"></span>erkoopprijs v<span class=\"_ _2\"></span>an het contract toewijzen na<span class=\"_ _0\"></span>ar elk<span class=\"_ _0\"></span>e leasecomponent op b<span class=\"_ _0\"></span>asis van de r<span class=\"_ _0\"></span>elatieve <span class=\"_ _0\"></span>verkoopprijs <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> deze componenten apart verk<span class=\"_ _0\"></span>ocht worden.<span class=\"_ _2\"></span> De Groep heeft ervoor geopteer<span class=\"_ _0\"></span>d om de niet-leasecomponenten niet af te zonder<span class=\"_ _0\"></span>en en zal zow<span class=\"_ _0\"></span>el de leasecompo<span class=\"ws1\">-</span>nenten als de niet-leasecomponenten behande<span class=\"_ _0\"></span>len als \u00e9\u00e9nzelfde le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomst.Op de aanv<span class=\"_ _2\"></span>angsdatum van de le<span class=\"_ _0\"></span>ase erkent de Gr<span class=\"_ _0\"></span>oep een met een gebruiksr<span class=\"_ _0\"></span>echt over<span class=\"_ _0\"></span>eenstemmend actief en een leasev<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>plichting.<span class=\"_ _0\"></span> Het gebruik<span class=\"_ _0\"></span>srecht wor<span class=\"_ _2\"></span>dt initieel bij eerste opname geboekt a<span class=\"_ _0\"></span>an kostprijs,<span class=\"_ _0\"></span> die bestaat uit het bedr<span class=\"_ _2\"></span>ag van eerste wa<span class=\"_ _0\"></span>ardering v<span class=\"_ _2\"></span>an de leaseverplichting,<span class=\"_ _2\"></span> alle op of<span class=\"_ _9\"></span> voor<span class=\"_ _0\"></span> de aanv<span class=\"_ _2\"></span>angsdatum verrichte lease<span class=\"_ _0\"></span>betalingen,<span class=\"_ _0\"></span> vermeerder<span class=\"_ _2\"></span>d met alle door de le<span class=\"_ _0\"></span>asingnemer g<span class=\"_ _0\"></span>emaak<span class=\"_ _0\"></span>te initi\u00eble directe kos<span class=\"_ _0\"></span>ten en een schatting v<span class=\"_ _2\"></span>an de door de leasingnemer<span class=\"_ _0\"></span> te maken k<span class=\"_ _2\"></span>osten voor ontmanteling en v<span class=\"_ _0\"></span>erwijdering v<span class=\"_ _0\"></span>an het onderliggend actief en v<span class=\"_ _2\"></span>an het herstel van het terrein <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span> het zich bevindt, vermin<span class=\"ws1\">-</span>derd met alle ontv<span class=\"_ _2\"></span>angen lease-incentives.Het gebruik<span class=\"_ _0\"></span>srecht wor<span class=\"_ _0\"></span>dt na eerste opname line<span class=\"_ _0\"></span>air afg<span class=\"_ _0\"></span>eschreven v<span class=\"_ _2\"></span>anaf aanv<span class=\"_ _0\"></span>angsdatum tot einde looptijd v<span class=\"_ _2\"></span>an het contract. Indien de leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t de eigendom v<span class=\"_ _0\"></span>an het onderliggende actief aan het einde v<span class=\"_ _2\"></span>an de leaseperiode aan de leasing<span class=\"ws1\">-</span>nemer o<span class=\"_ _0\"></span>verdr<span class=\"_ _2\"></span>aagt of indien de kosten van het met een g<span class=\"_ _0\"></span>ebruiksr<span class=\"_ _0\"></span>echt over<span class=\"_ _0\"></span>eenstemmende actief weerspiege<span class=\"_ _0\"></span>len dat de leasingnemer<span class=\"_ _2\"></span> een aankoopoptie zal uitoefenen, moet de le<span class=\"_ _0\"></span>asingnemer het met een g<span class=\"_ _0\"></span>ebruiksrecht o<span class=\"_ _0\"></span>vereens<span class=\"_ _0\"></span>temmende ac<span class=\"ws1\">-</span>tief afschrijven v<span class=\"_ _0\"></span>anaf de aanv<span class=\"_ _2\"></span>angsdatum tot aan het einde v<span class=\"_ _0\"></span>an de gebruiksduur<span class=\"_ _2\"></span> van het onderliggende actief<span class=\"_ _2\"></span>. Anders moet de leasingnemer<span class=\"_ _2\"></span> het met een gebruiksrecht ov<span class=\"_ _0\"></span>ereenstemmende actief afschrijven <span class=\"_ _0\"></span>vanaf de aan<span class=\"_ _2\"></span>vangsdatum tot het vr<span class=\"_ _0\"></span>oegste van de <span class=\"_ _0\"></span>volgende tw<span class=\"_ _0\"></span>ee momenten: het einde v<span class=\"_ _0\"></span>an de gebruiksduur<span class=\"_ _2\"></span> van het met een gebr<span class=\"_ _0\"></span>uiksrecht ov<span class=\"_ _0\"></span>ereenstemmende ac<span class=\"ws1\">-</span>tief of het einde van de le<span class=\"_ _0\"></span>aseperiode.<span class=\"_ _2\"></span> Het gebruiksrecht dient periodiek<span class=\"_ _0\"></span> verminderd te <span class=\"_ _0\"></span>worden met ev<span class=\"_ _0\"></span>entuele bijzondere wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verliezen, en aan<span class=\"_ _0\"></span>gepast w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>oor bep<span class=\"_ _0\"></span>aalde herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de leaseverplichting.<span class=\"_ _2\"></span> Op de aan<span class=\"ws1\">-</span>van<span class=\"_ _0\"></span>gsdatum moet een leasingnemer<span class=\"_ _2\"></span> de leaseverplichting w<span class=\"_ _2\"></span>aarderen tegen de contante w<span class=\"_ _2\"></span>aarde van de le<span class=\"_ _2\"></span>asebetalingen die op die datum niet zijn verricht.<span class=\"_ _2\"></span> De leasebetalingen moeten wor<span class=\"_ _0\"></span>den gedisconteer<span class=\"_ _0\"></span>d op basis v<span class=\"_ _2\"></span>an de impliciete rentevoet van de leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t, mits die op een<span class=\"_ _0\"></span>voudige w<span class=\"_ _0\"></span>ijze kan wor<span class=\"_ _0\"></span>den bepaald.<span class=\"_ _0\"></span> Indien die rentevoet niet op een<span class=\"_ _0\"></span>voudige <span class=\"_ _0\"></span>wijze kan wor<span class=\"_ _0\"></span>den bepaald, <span class=\"_ _0\"></span>moet de leasingnemer<span class=\"_ _0\"></span> de marginale r<span class=\"_ _0\"></span>entevoet v<span class=\"_ _0\"></span>an de Groep ge<span class=\"_ _0\"></span>bruiken.<span class=\"_ _0\"></span> De Groep gebruik<span class=\"_ _2\"></span>t in het algemeen haar<span class=\"_ _2\"></span> marginale rentevoet als ver<span class=\"_ _0\"></span>disconteringsv<span class=\"_ _0\"></span>oet. De v<span class=\"_ _0\"></span>erdisconterings<span class=\"_ _0\"></span>voet wor<span class=\"_ _2\"></span>dt tweemaal per ja<span class=\"_ _0\"></span>ar bere<span class=\"_ _0\"></span>kend als het rendement op een ov<span class=\"_ _0\"></span>erheidsobligatie per l<span class=\"_ _0\"></span>and met verg<span class=\"_ _0\"></span>elijkbare r<span class=\"_ _0\"></span>esterende looptijd (bron: Reuters<span class=\"_ _0\"></span>), v<span class=\"_ _0\"></span>erhoogd met een risicopremie die het risicopro\ue616el <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep weerg<span class=\"_ _0\"></span>eeft. Dez<span class=\"_ _0\"></span>e risicopremie verschilt <span class=\"_ _0\"></span>van het landenrisico <span class=\"_ _0\"></span>volgens de OESO<span class=\"_ _0\"></span>. A\ue607<span class=\"_ _0\"></span>ankelijk<span class=\"_ _0\"></span> van een l<span class=\"_ _0\"></span>aag,<span class=\"_ _0\"></span> medium of hoog landenrisico wor<span class=\"_ _0\"></span>dt een verschillende risicocomponent toegev<span class=\"_ _0\"></span>oegd.<span class=\"_ _0\"></span> Op deze manier<span class=\"_ _2\"></span> wordt er<span class=\"_ _0\"></span> een matrix v<span class=\"_ _0\"></span>an marginale rentev<span class=\"_ _0\"></span>oeten samengeste<span class=\"_ _0\"></span>ld met zes verschillende looptijdcateg<span class=\"_ _0\"></span>orie\u00ebn en 50 landen.De leasebetaling<span class=\"_ _0\"></span>en verv<span class=\"_ _0\"></span>at in de w<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>aseverplichting om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>tten: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">vaste betaling<span class=\"_ _0\"></span>en, met inbegrip v<span class=\"_ _2\"></span>an in wezen v<span class=\"_ _2\"></span>aste betaalde leaseverplichting<span class=\"_ _0\"></span>en;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws23\">variabe<span class=\"_ _0\"></span>le leasebetaling<span class=\"_ _0\"></span>en die v<span class=\"_ _0\"></span>an een index of rentevoet a\ue607ank<span class=\"_ _2\"></span>elijk zijn en die bij eerste opname op basis v<span class=\"_ _0\"></span>an de index </span></span>of rentevoet op de aan<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>gsdatum berek<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>den; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsea\">de uitoefenprijs van een a<span class=\"_ _0\"></span>ankoopoptie indien het rede<span class=\"_ _0\"></span>lijk zek<span class=\"_ _0\"></span>er is d<span class=\"_ _0\"></span>at de leasingnemer<span class=\"_ _2\"></span> deze optie zal uitoefenen, de </span></span>leasebetaling<span class=\"_ _0\"></span>en die voortvloeien uit een optione<span class=\"_ _0\"></span>le verlengingsperiode indien de Gr<span class=\"_ _0\"></span>oep redelijk<span class=\"_ _0\"></span> zeker<span class=\"_ _2\"></span> is gebruik te zullen maken v<span class=\"_ _2\"></span>an deze verlengin<span class=\"_ _0\"></span>g en betalingen v<span class=\"_ _2\"></span>an boetes voor het vervr<span class=\"_ _0\"></span>oegd be\u00ebindigen <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomst,<span class=\"_ _0\"></span> behalve indien de Groep rede<span class=\"_ _0\"></span>lijk zek<span class=\"_ _0\"></span>er is d<span class=\"_ _0\"></span>at de lease niet v<span class=\"_ _0\"></span>ervroegd zal be\u00ebindig<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den.Er zijn g<span class=\"_ _0\"></span>een leasecontr<span class=\"_ _0\"></span>acten w<span class=\"_ _0\"></span>aarvoor <span class=\"_ _0\"></span>verwacht <span class=\"_ _0\"></span>wordt d<span class=\"_ _0\"></span>at de Groep een residuele r<span class=\"_ _0\"></span>estw<span class=\"_ _0\"></span>aarde dient te betalen.De leaseverplichtin<span class=\"_ _0\"></span>g wordt g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d tegen de contante w<span class=\"_ _0\"></span>aarde op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de e\ue618ectieve interestmethode<span class=\"_ _2\"></span>. De leasever<span class=\"_ _2\"></span><span class=\"ls1 ws1\">-</span>plichting dient geherw<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d te wor<span class=\"_ _0\"></span>den bij ver<span class=\"_ _0\"></span>anderingen in de le<span class=\"_ _0\"></span>asebetalingen ten g<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an wijzigingen in een index of rentevoet indien er<span class=\"_ _0\"></span> een aanpassing is <span class=\"_ _0\"></span>van de beoor<span class=\"_ _0\"></span>deling of een aank<span class=\"_ _0\"></span>oopoptie al dan niet zal uitgeoefend w<span class=\"_ _0\"></span>orden, een verlenging zal doorg<span class=\"_ _0\"></span>evoerd <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>asetermijn of een vervroeg<span class=\"_ _0\"></span>de be\u00ebindiging,<span class=\"_ _0\"></span> of indien er een w<span class=\"_ _0\"></span>ijziging is v<span class=\"_ _0\"></span>an de in wez<span class=\"_ _0\"></span>en vas<span class=\"_ _0\"></span>te betaalde leasev<span class=\"_ _0\"></span>erplichtingen. Het be<span class=\"_ _0\"></span>drag v<span class=\"_ _2\"></span>an de her<span class=\"_ _9\"></span>waar<span class=\"_ _2\"></span>dering van de leasev<span class=\"_ _0\"></span>erplichting wor<span class=\"_ _0\"></span>dt opgenomen als een aanpassing <span class=\"_ _0\"></span>van het met een g<span class=\"_ _0\"></span>ebruiksr<span class=\"_ _0\"></span>echt overeens<span class=\"_ _0\"></span>temmende actief.<span class=\"_ _0\"></span> Indien de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an het met een gebruiks<span class=\"ls1 ws1\">-</span>recht ov<span class=\"_ _0\"></span>ereenstemmende actief echter<span class=\"_ _0\"></span> tot nul is afgeboek<span class=\"_ _0\"></span>t en er <span class=\"_ _0\"></span>van een v<span class=\"_ _0\"></span>erder<span class=\"_ _0\"></span>e vermindering v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de leaseverplichtin<span class=\"_ _0\"></span>g sprak<span class=\"_ _0\"></span>e is, moet een le<span class=\"_ _0\"></span>asingnemer elk<span class=\"_ _0\"></span> resterend be<span class=\"_ _0\"></span>drag v<span class=\"_ _2\"></span>an de her<span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>ardering in w<span class=\"_ _0\"></span>inst of verlies opnemen.De Groep heeft ervoor<span class=\"_ _0\"></span> geopteerd om g<span class=\"_ _0\"></span>een gebruik<span class=\"_ _0\"></span>srecht en geen le<span class=\"_ _0\"></span>aseverplichtingen <span class=\"_ _0\"></span>te erkennen voor<span class=\"_ _2\"></span> leaseovereenk<span class=\"_ _0\"></span>om<span class=\"ws1\">-</span>sten met een lage w<span class=\"_ _2\"></span>aarde (voorn<span class=\"_ _0\"></span>amelijk IT<span class=\"_ _2\"></span>-materiaal) en leasecontr<span class=\"_ _0\"></span>acten met een korte looptijd <span class=\"_ _0\"></span>van minder<span class=\"_ _2\"></span> dan 12 maan<span class=\"ws1\">-</span>den. De Groep erk<span class=\"_ _2\"></span>ent de leasebetalingen voor<span class=\"_ _2\"></span> deze contracten in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening ev<span class=\"_ _0\"></span>enredig gespr<span class=\"_ _0\"></span>eid over<span class=\"_ _2\"></span> de leasetermijn.In de geconsolideerde b<span class=\"_ _0\"></span>alans wor<span class=\"_ _0\"></span>den de gebruik<span class=\"_ _0\"></span>srechten apart v<span class=\"_ _0\"></span>oorgeste<span class=\"_ _0\"></span>ld en zitten de leaseverplichting<span class=\"_ _0\"></span>en verv<span class=\"_ _0\"></span>at in rente<span class=\"ws1\">-</span>drag<span class=\"_ _0\"></span>ende verplichtingen.<span class=\"_ _2\"></span> De leasebetalingen die verv<span class=\"_ _2\"></span>allen binnen de 12 maanden na balansdatum w<span class=\"_ _0\"></span>orden voor<span class=\"_ _0\"></span>gesteld als kortlopende v<span class=\"_ _0\"></span>erplichtingen, de<span class=\"_ _0\"></span>ze die v<span class=\"_ _0\"></span>ervallen meer<span class=\"_ _0\"></span> dan 12 maanden na bal<span class=\"_ _0\"></span>ansdatum wor<span class=\"_ _2\"></span>den voorgesteld als lang<span class=\"_ _0\"></span>lopende verplichtingen.B. Als een leasinggeverW<span class=\"_ _2\"></span>anneer de Groep le<span class=\"_ _0\"></span>asinggev<span class=\"_ _0\"></span>er is,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt bij aanv<span class=\"_ _2\"></span>ang van het leasecontr<span class=\"_ _2\"></span>act bepaald of de lease een \ue616nanci\u00eble le<span class=\"_ _0\"></span>ase dan wel een operatione<span class=\"_ _0\"></span>le lease is.<span class=\"_ _0\"></span> Om elk contr<span class=\"_ _0\"></span>act te classi\ue616ceren,<span class=\"_ _2\"></span> maakt de Groep een algemene inscha<span class=\"_ _0\"></span>tting of dat de leaseo<span class=\"_ _0\"></span>vereen<span class=\"ws1\">-</span>komst al dan niet alle a<span class=\"_ _0\"></span>an het eigendom verbonden risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voor<span class=\"_ _2\"></span>delen overdr<span class=\"_ _0\"></span>aagt naar<span class=\"_ _0\"></span> de klant. <span class=\"_ _0\"></span>Als dit het gev<span class=\"_ _0\"></span>al is wor<span class=\"_ _0\"></span>dt het contract be<span class=\"_ _0\"></span>handeld als een \ue616nanci\u00eble le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomst,<span class=\"_ _0\"></span> indien niet dan wor<span class=\"_ _0\"></span>dt het behandeld als een oper<span class=\"_ _2\"></span>ationele leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t. De algemene insch<span class=\"_ _0\"></span>atting houdt rek<span class=\"_ _0\"></span>ening met bepaalde indicator<span class=\"_ _0\"></span>en zoals of da<span class=\"_ _0\"></span>t de leaseov<span class=\"_ _0\"></span>ereenkomst aangega<span class=\"_ _0\"></span>an wordt <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> het belangrijkste dee<span class=\"_ _0\"></span>l van de economische lev<span class=\"_ _0\"></span>ensduur <span class=\"_ _0\"></span>van het actief<span class=\"_ _2\"></span>.Het overgr<span class=\"_ _0\"></span>ote deel v<span class=\"_ _0\"></span>an de leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten wor<span class=\"_ _0\"></span>dt afgesloten met A<span class=\"_ _0\"></span>gfa Finance (zijnde Agf<span class=\"_ _0\"></span>a Finance NV<span class=\"_ _1\"></span>, Agfa Fin<span class=\"_ _0\"></span>ance Corp.<span class=\"_ _2\"></span> en Agfa Finance Inc.).Op leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten aangega<span class=\"_ _0\"></span>an uit hoofde v<span class=\"_ _0\"></span>an de producent wor<span class=\"_ _2\"></span>dt op basis van de grondsl<span class=\"_ _0\"></span>agen voor<span class=\"_ _2\"></span> de erkenning van opbr<span class=\"_ _0\"></span>engsten uit de verk<span class=\"_ _2\"></span>oop van goeder<span class=\"_ _0\"></span>en een verk<span class=\"_ _0\"></span>oopwinst erk<span class=\"_ _0\"></span>end. Dit betek<span class=\"_ _0\"></span>ent dat de Onderneming opbr<span class=\"_ _0\"></span>engsten en daar<span class=\"_ _0\"></span>aan gerel<span class=\"_ _0\"></span>ateerde w<span class=\"_ _0\"></span>instmarge erk<span class=\"_ _2\"></span>ent op het ogenblik dat de fabriek<span class=\"_ _0\"></span>seenheid of een verbonden onderneming <span class=\"_ _0\"></span>Agfa Finance factur<span class=\"_ _0\"></span>eert bij het begin van de le<span class=\"_ _2\"></span>aseovereenkomst met de eindkl<span class=\"_ _0\"></span>ant. Een commerci\u00eb<span class=\"_ _0\"></span>le over<span class=\"_ _0\"></span>eenkomst w<span class=\"_ _2\"></span>aarbij een bepaald toestel <span class=\"_ _0\"></span>wordt g<span class=\"_ _0\"></span>e\ue616nancierd door<span class=\"_ _0\"></span> een hal\ue617ange- of lan<span class=\"_ _0\"></span>getermijnover<span class=\"_ _0\"></span>eenkomst <span class=\"_ _0\"></span>waarbij de kl<span class=\"_ _0\"></span>ant zich verbindt tot het kopen v<span class=\"_ _2\"></span>an een bepaalde hoeveelheid verbr<span class=\"_ _0\"></span>uiksgoeder<span class=\"_ _0\"></span>en aan een hogere w<span class=\"_ _2\"></span>aarde dan hun mark<span class=\"_ _0\"></span>twa<span class=\"_ _0\"></span>arde w<span class=\"_ _0\"></span>ordt een \u2018<span class=\"_ _0\"></span>bundle deal<span class=\"_ _2\"></span>\u2019 genoemd. Betalin<span class=\"_ _0\"></span>gen voor<span class=\"_ _2\"></span> \ue616nanci\u00eble leaseover<span class=\"_ _0\"></span>eenkomsten afg<span class=\"_ _0\"></span>esloten in de vorm v<span class=\"_ _2\"></span>an \u2018bundle deals<span class=\"_ _0\"></span>\u2019 w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>wend voor<span class=\"_ _2\"></span> de a\ue617ossing van de opensta<span class=\"_ _0\"></span>ande invor<span class=\"_ _0\"></span>derbare minimale le<span class=\"_ _2\"></span>asebetalingen en de vergoe<span class=\"_ _0\"></span>ding voor<span class=\"_ _0\"></span> de verk<span class=\"_ _0\"></span>ochte verbruiksg<span class=\"_ _0\"></span>oederen op basis v<span class=\"_ _2\"></span>an <span class=\"_ _9\"></span>hun verkoopprijs w<span class=\"_ _2\"></span>anneer ze apart wor<span class=\"_ _0\"></span>den verk<span class=\"_ _0\"></span>ocht.Invor<span class=\"_ _2\"></span>derbare minimale leasebetaling<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>aarbij de Groep als le<span class=\"_ _0\"></span>asinggever<span class=\"_ _2\"></span> alle aan het eigendom verbonden risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voorde<span class=\"_ _0\"></span>len over<span class=\"_ _0\"></span>draagt n<span class=\"_ _0\"></span>aar de klant <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>enomen als vor<span class=\"_ _0\"></span>dering voor<span class=\"_ _0\"></span> een bedrag g<span class=\"_ _0\"></span>elijk aan de contante <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van de toekomstig<span class=\"_ _0\"></span>e minimale leasebetalin<span class=\"_ _0\"></span>gen. B<span class=\"_ _0\"></span>aten uit \ue616nanci\u00eble leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten \u2013 ger<span class=\"_ _0\"></span>apporteerd onder<span class=\"_ _2\"></span> \u2018Overige bedrijfs<span class=\"ws1\">-</span>opbrengsten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> \u2013 worden <span class=\"_ _0\"></span>vervolgens zod<span class=\"_ _0\"></span>anig aan iedere periode v<span class=\"_ _2\"></span>an de totale leasetermijn toegerek<span class=\"_ _0\"></span>end dat dit resulteert in een constante periodieke r<span class=\"_ _0\"></span>entevoet.In de balans w<span class=\"_ _0\"></span>orden vor<span class=\"_ _2\"></span>deringen uit \ue616nanci\u00eble leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten apart gepr<span class=\"_ _0\"></span>esenteerd. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>orderingen uit \ue616nanci\u00eb<span class=\"_ _0\"></span>le leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten die verv<span class=\"_ _0\"></span>allen binnen het jaar <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>epresenteerd als k<span class=\"_ _2\"></span>ortlopende activa. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>orderingen uit \ue616nanci<span class=\"ws1\">-</span>ele leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten die verv<span class=\"_ _0\"></span>allen op meer dan \u00e9\u00e9n j<span class=\"_ _0\"></span>aar na b<span class=\"_ _0\"></span>alansdatum w<span class=\"_ _0\"></span>orden gepr<span class=\"_ _0\"></span>esenteerd als lang<span class=\"_ _0\"></span>lopende activ<span class=\"_ _0\"></span>a.De Groep hanteert de reg<span class=\"_ _0\"></span>elgevin<span class=\"_ _0\"></span>g omtrent uitboeking en bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering zoals g<span class=\"_ _0\"></span>estipuleerd door<span class=\"_ _2\"></span> IFRS 9 op het netto inves<span class=\"_ _0\"></span>teringsbedrag <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>.Opbrengsten uit oper<span class=\"_ _2\"></span>ationele leaseover<span class=\"_ _0\"></span>eenkomsten v<span class=\"_ _0\"></span>oor de v<span class=\"_ _0\"></span>erhuur v<span class=\"_ _2\"></span>an bedrijfsruimte en -uitrusting \u2013 ger<span class=\"_ _0\"></span>apporteerd onder <span class=\"_ _9\"></span>\u2018Opbrengsten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> \u2013 wor<span class=\"_ _0\"></span>den lineair<span class=\"_ _0\"></span> over<span class=\"_ _0\"></span> de looptijd v<span class=\"_ _0\"></span>an de lease opgenomen.50.<span class=\"_ _2\"></span>15 Overige activaOverige activ<span class=\"_ _2\"></span>a omva<span class=\"_ _0\"></span>tten uitgestelde k<span class=\"_ _0\"></span>osten en andere niet-\ue616nanci\u00eble activ<span class=\"_ _2\"></span>a. Uitgestelde k<span class=\"_ _2\"></span>osten betre\ue618en door de Onder<span class=\"ws1\">-</span>neming voor<span class=\"_ _2\"></span> balansdatum betaalde bedr<span class=\"_ _0\"></span>agen die betrekking he<span class=\"_ _0\"></span>bben op kosten v<span class=\"_ _0\"></span>oor toek<span class=\"_ _0\"></span>omstige boekj<span class=\"_ _0\"></span>aren (voor<span class=\"_ _0\"></span>uitbeta<span class=\"ws1\">-</span>lingen).<span class=\"_ _2\"></span> V<span class=\"_ _0\"></span>oorbeelden v<span class=\"_ _2\"></span>an uitgestelde kosten zijn de huurg<span class=\"_ _0\"></span>elden, interes<span class=\"_ _0\"></span>ten en verze<span class=\"_ _0\"></span>keringspremies,<span class=\"_ _2\"></span> betaald voor bal<span class=\"_ _0\"></span>ansda<span class=\"ws1\">-</span>tum maar<span class=\"_ _0\"></span> met betrekking tot een w<span class=\"_ _0\"></span>elbepaalde periode na b<span class=\"_ _0\"></span>alansdatum.Niet-\ue616nanci\u00eble activ<span class=\"_ _2\"></span>a worden gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _2\"></span>d aan kostprijs. Uitg<span class=\"_ _0\"></span>estelde kosten <span class=\"_ _0\"></span>worden line<span class=\"_ _0\"></span>air of na<span class=\"_ _0\"></span>armate de betre\ue618ende diensten wor<span class=\"_ _0\"></span>den verstrek<span class=\"_ _2\"></span>t, opgenomen in de winst- en verliesrek<span class=\"_ _0\"></span>ening.50.<span class=\"_ _2\"></span>16 V<span class=\"_ _0\"></span>oorradenGrondsto\ue618en,<span class=\"_ _0\"></span> hulpgoederen en h<span class=\"_ _0\"></span>andelsgoeder<span class=\"_ _0\"></span>en zijn gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan aanscha\ue614ngs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde<span class=\"_ _0\"></span>. Goeder<span class=\"_ _0\"></span>en in bewerking en afgewerk<span class=\"_ _2\"></span>te producten zijn gewaar<span class=\"_ _0\"></span>deerd aan k<span class=\"_ _2\"></span>ostprijs. De kostprijs om<span class=\"_ _0\"></span>vat n<span class=\"_ _0\"></span>aast de directe productie- en m<span class=\"_ _0\"></span>ateriaalk<span class=\"_ _0\"></span>osten, een evenredig dee<span class=\"_ _0\"></span>l van de indir<span class=\"_ _0\"></span>ecte kosten (\u2018<span class=\"_ _2\"></span>overhe<span class=\"_ _0\"></span>ads<span class=\"_ _0\"></span>\u2019) v<span class=\"_ _0\"></span>an de productie en het materiaal en een ev<span class=\"_ _0\"></span>enredig deel v<span class=\"_ _2\"></span>an de afschrijvingen <span class=\"_ _0\"></span>van de a<span class=\"_ _0\"></span>ctiva die in het pr<span class=\"_ _0\"></span>oductieproces wer<span class=\"_ _2\"></span>den gebruikt. Bo<span class=\"_ _0\"></span>vendien wor<span class=\"_ _2\"></span>dt een evenredig deel v<span class=\"_ _0\"></span>an de kos<span class=\"ws1\">-</span>ten voor<span class=\"_ _0\"></span> het bedrijfspensioenplan en andere v<span class=\"_ _0\"></span>rijwillige personeelsbe<span class=\"_ _0\"></span>loningen toeger<span class=\"_ _0\"></span>ekend.<span class=\"_ _0\"></span> Administr<span class=\"_ _0\"></span>atiekos<span class=\"_ _0\"></span>ten zijn in<span class=\"ws1\">-</span>begrepen voor<span class=\"_ _2\"></span> zover<span class=\"_ _0\"></span> ze verb<span class=\"_ _0\"></span>and houden met de productie<span class=\"_ _0\"></span>. De v<span class=\"_ _0\"></span>oorraden w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aardeerd v<span class=\"_ _0\"></span>olgens de methode v<span class=\"_ _2\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kos<span class=\"_ _0\"></span>tprijs. Indien de aanscha\ue614n<span class=\"_ _0\"></span>gsw<span class=\"_ _0\"></span>aarde of de k<span class=\"_ _0\"></span>ostprijs hoger<span class=\"_ _0\"></span> is dan de opbrengst<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de, w<span class=\"_ _0\"></span>ordt de wa<span class=\"_ _0\"></span>ardering aan de lag<span class=\"_ _0\"></span>ere opbren<span class=\"_ _0\"></span>gstw<span class=\"_ _0\"></span>aarde toegep<span class=\"_ _0\"></span>ast. De opbr<span class=\"_ _0\"></span>engstw<span class=\"_ _2\"></span>aarde is gelijk aan de g<span class=\"_ _0\"></span>eschatte normale v<span class=\"_ _0\"></span>erkoopprijs, verminderd met de g<span class=\"_ _0\"></span>eschatte kos<span class=\"_ _0\"></span>ten die nodig zijn om de verk<span class=\"_ _0\"></span>oop te realiser<span class=\"_ _0\"></span>en.De aanscha\ue614ngs<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de of<span class=\"_ _9\"></span> kostprijs v<span class=\"_ _2\"></span>an de voorraad is om <span class=\"_ _0\"></span>volgende r<span class=\"_ _0\"></span>edenen mogelijks niet r<span class=\"_ _0\"></span>ecupereerbaar: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse2\">Overtollige voorr<span class=\"_ _2\"></span>aad: dit wordt bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an een lijst van producten z<span class=\"_ _0\"></span>onder of met weinig bew<span class=\"_ _0\"></span>eging of producten </span></span>dicht bij vervalda<span class=\"_ _0\"></span>tum; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Beschadigde producten of pr<span class=\"_ _0\"></span>oducten met kw<span class=\"_ _2\"></span>aliteitsproblemen;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws34\">Gedaalde verk<span class=\"_ _0\"></span>oopprijzen.</span></span>Binnen de Groep zijn afw<span class=\"_ _0\"></span>aardering<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an voorr<span class=\"_ _0\"></span>aden voornamelijk<span class=\"_ _0\"></span> het gevolg <span class=\"_ _0\"></span>van o<span class=\"_ _0\"></span>vertollige v<span class=\"_ _0\"></span>oorraden.50.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7 Geldmiddelen en kasequivalentenGeldmiddelen en kasequiv<span class=\"_ _0\"></span>alenten omv<span class=\"_ _2\"></span>atten geldmiddelen, ontv<span class=\"_ _2\"></span>angen cheques en saldi ten opzichte v<span class=\"_ _0\"></span>an bank<span class=\"_ _0\"></span>en en kre<span class=\"ws1\">-</span>dietinstellingen.<span class=\"_ _2\"></span> Kasequivalenten zijn erg liquide \ue616nanci\u00eble instrumenten op k<span class=\"_ _2\"></span>orte termijn die weinig onderhevig zijn aan risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s op waar<span class=\"_ _2\"></span>deverandering,<span class=\"_ _2\"></span> gemakkelijk te con<span class=\"_ _0\"></span>verteren zijn in g<span class=\"_ _0\"></span>eldmiddelen en een verv<span class=\"_ _0\"></span>aldag hebben ge<span class=\"_ _0\"></span>lijk aan of minder dan drie m<span class=\"_ _0\"></span>aanden na aanscha\ue614ng v<span class=\"_ _2\"></span>an de belegging.50.<span class=\"_ _2\"></span>18 Maatschapp<span class=\"_ _9\"></span>elijk kapitaalGewone aandelen w<span class=\"_ _0\"></span>orden opgenomen in het eig<span class=\"_ _0\"></span>en vermog<span class=\"_ _0\"></span>en.T<span class=\"_ _2\"></span>ransactiek<span class=\"_ _0\"></span>osten verbonden a<span class=\"_ _0\"></span>an de uitgifte v<span class=\"_ _0\"></span>an nieuwe aandelen <span class=\"_ _0\"></span>worden netto na af<span class=\"_ _0\"></span>trek v<span class=\"_ _2\"></span>an belastingen opgenomen in mindering v<span class=\"_ _0\"></span>an ingehouden winsten.Indien aandelen die het eigen v<span class=\"_ _0\"></span>ermogen verteg<span class=\"_ _0\"></span>enw<span class=\"_ _0\"></span>oordigen terug <span class=\"_ _0\"></span>worden ing<span class=\"_ _0\"></span>ekocht,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt het betaalde bedr<span class=\"_ _0\"></span>ag met inbe<span class=\"ws1\">-</span>grip v<span class=\"_ _0\"></span>an de aanverw<span class=\"_ _2\"></span>ante kosten, netto na aftr<span class=\"_ _0\"></span>ek v<span class=\"_ _2\"></span>an belastingen, in minderin<span class=\"_ _0\"></span>g gebr<span class=\"_ _0\"></span>acht v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en. Ing<span class=\"_ _0\"></span>ekoch<span class=\"ws1\">-</span>te eigen aandelen w<span class=\"_ _0\"></span>orden als <span class=\"_ _0\"></span>\u2018Reserve voor<span class=\"_ _0\"></span> eigen aandelen<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> in mindering v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en gebr<span class=\"_ _0\"></span>acht. In<span class=\"_ _0\"></span>gekochte ei<span class=\"ws1\">-</span>gen aandelen w<span class=\"_ _0\"></span>orden in de bal<span class=\"_ _0\"></span>ans opgenomen op afwikk<span class=\"_ _0\"></span>elingsdatum.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>ernietigde eigen aande<span class=\"_ _0\"></span>len wor<span class=\"_ _0\"></span>den getransf<span class=\"_ _0\"></span>ereerd van <span class=\"_ _2\"></span>\u2018Reser<span class=\"_ _9\"></span>ve voor<span class=\"_ _2\"></span> eigen aandelen<span class=\"_ _2\"></span>\u2019 naar<span class=\"_ _0\"></span> \u2018Ing<span class=\"_ _0\"></span>ehouden winsten<span class=\"_ _2\"></span>\u2019<span class=\"_ _c3\"></span>. Indien de eigen aandelen verk<span class=\"_ _2\"></span>ocht worden dan wor<span class=\"_ _0\"></span>dt het ontv<span class=\"_ _0\"></span>angen bedr<span class=\"_ _0\"></span>ag geboek<span class=\"_ _0\"></span>t als een stijging v<span class=\"_ _2\"></span>an het eigen vermogen en het eventue<span class=\"_ _0\"></span>le surplus/<span class=\"_ _2\"></span>de\ue616cit op de transactie <span class=\"_ _0\"></span>wordt geboek<span class=\"_ _0\"></span>t in \u2018Uitgiftepremie<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>.50.<span class=\"_ _2\"></span>19 V<span class=\"_ _0\"></span>oorzieningenV<span class=\"_ _2\"></span>oorzieningen wor<span class=\"_ _0\"></span>den in de balans opg<span class=\"_ _0\"></span>enomen indien een onderneming v<span class=\"_ _0\"></span>an de Groep een bestaande v<span class=\"_ _0\"></span>erplichting heeft (in rechte afdw<span class=\"_ _0\"></span>ingbare of feitelijk<span class=\"_ _2\"></span>e) ten gevolge <span class=\"_ _0\"></span>van een g<span class=\"_ _0\"></span>ebeurtenis v<span class=\"_ _0\"></span>an het verleden en als het w<span class=\"_ _2\"></span>aarschijnlijk is dat de afwikkelin<span class=\"_ _0\"></span>g van de<span class=\"_ _0\"></span>ze v<span class=\"_ _0\"></span>erplichting resulteert in een uitstr<span class=\"_ _0\"></span>oom van midde<span class=\"_ _0\"></span>len die economische voor<span class=\"_ _0\"></span>delen in zich bergen en een betrouwb<span class=\"_ _0\"></span>are inschatting g<span class=\"_ _0\"></span>emaakt kan <span class=\"_ _0\"></span>worden v<span class=\"_ _2\"></span>an het bedrag v<span class=\"_ _0\"></span>an de verplichting<span class=\"_ _2\"></span>. Het bedrag v<span class=\"_ _2\"></span>an de voorziening is gebaseer<span class=\"_ _2\"></span>d op de best mogelijke schatting <span class=\"_ _0\"></span>van de uitga<span class=\"_ _0\"></span>ven die ver<span class=\"_ _0\"></span>eist zijn om de bestaande v<span class=\"_ _0\"></span>erplichting op de rapporterin<span class=\"_ _0\"></span>gs<span class=\"ws1\">-</span>datum af te wikk<span class=\"_ _0\"></span>elen. Indien het e\ue618ect <span class=\"_ _0\"></span>van de tijds<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an geld materieel is, <span class=\"_ _0\"></span>worden v<span class=\"_ _0\"></span>oorzieningen <span class=\"_ _0\"></span>verdisconteer<span class=\"_ _0\"></span>d op basis v<span class=\"_ _2\"></span>an een disconteringsvoet v\u00f3\u00f3r<span class=\"_ _0\"></span> belasting<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>aarbij rek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt gehouden met de huidige m<span class=\"_ _0\"></span>arktbeoor<span class=\"_ _0\"></span>delingen voor<span class=\"_ _0\"></span> de tijdsw<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van het g<span class=\"_ _0\"></span>eld en de risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s die inherent zijn aan de verplichting<span class=\"_ _0\"></span>.50.<span class=\"_ _2\"></span>19.1 Reorganisatiek<span class=\"_ _0\"></span>ostenEen voorzienin<span class=\"_ _0\"></span>g voor<span class=\"_ _0\"></span> reorganisatie<span class=\"_ _0\"></span>kosten w<span class=\"_ _0\"></span>ordt geboe<span class=\"_ _0\"></span>kt indien de Groep f<span class=\"_ _0\"></span>ormeel een gedetailleer<span class=\"_ _0\"></span>d reorganisatieplan heeft goedg<span class=\"_ _0\"></span>ekeur<span class=\"_ _0\"></span>d en bij de betrokkenen een g<span class=\"_ _0\"></span>eldige v<span class=\"_ _0\"></span>erwachting heef<span class=\"_ _0\"></span>t gewek<span class=\"_ _2\"></span>t dat de reorganisatie zal wor<span class=\"_ _2\"></span>den doorge<span class=\"ws1\">-</span>voerd door<span class=\"_ _2\"></span> het plan te beginnen uitvoeren of door de be<span class=\"_ _0\"></span>langrijke k<span class=\"_ _0\"></span>enmerken erv<span class=\"_ _0\"></span>an mee te delen aan de betrokk<span class=\"_ _0\"></span>enen. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> toekomstig<span class=\"_ _0\"></span>e exploitatieverlie<span class=\"_ _0\"></span>zen w<span class=\"_ _0\"></span>orden geen v<span class=\"_ _0\"></span>oorzieningen opg<span class=\"_ _0\"></span>enomen.50.<span class=\"_ _2\"></span>19.2 MilieuIndien er terr<span class=\"_ _0\"></span>einen vervuild zijn, d<span class=\"_ _0\"></span>an wor<span class=\"_ _0\"></span>dt er<span class=\"_ _2\"></span>, in overeens<span class=\"_ _0\"></span>temming met de gepubliceerde milieupolitie<span class=\"_ _0\"></span>k v<span class=\"_ _0\"></span>an de Groep en de van toep<span class=\"_ _0\"></span>assing zijnde wettelijk<span class=\"_ _0\"></span>e verplichtingen,<span class=\"_ _0\"></span> een voorziening v<span class=\"_ _0\"></span>oor bodemsanering aang<span class=\"_ _0\"></span>elegd.50.<span class=\"_ _2\"></span>19.3 OmzetgerelateerdOmzetger<span class=\"_ _0\"></span>elateerde <span class=\"_ _0\"></span>voorziening<span class=\"_ _0\"></span>en omv<span class=\"_ _0\"></span>atten voorname<span class=\"_ _0\"></span>lijk commissies op opbrengs<span class=\"_ _0\"></span>ten, v<span class=\"_ _0\"></span>oorzieningen v<span class=\"_ _0\"></span>oor gar<span class=\"_ _2\"></span>antiever<span class=\"ws1\">-</span>plichtingen en commerci\u00eb<span class=\"_ _0\"></span>le betwisting<span class=\"_ _0\"></span>en. Een v<span class=\"_ _0\"></span>oorziening voor<span class=\"_ _2\"></span> garantieverplichting<span class=\"_ _0\"></span>en gerela<span class=\"_ _0\"></span>teerd aan producten <span class=\"_ _0\"></span>wordt aangeleg<span class=\"_ _2\"></span>d op moment van opbrengstenerk<span class=\"_ _0\"></span>enning en re\ue617ecteert de v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>ervangin<span class=\"_ _0\"></span>gskost v<span class=\"_ _0\"></span>oor de Groep<span class=\"_ _2\"></span>.50.<span class=\"_ _2\"></span>19.4 Verlieslatende contractenEen voorziening v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erlieslatende contra<span class=\"_ _0\"></span>cten wordt erk<span class=\"_ _0\"></span>end wanneer<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>de verwa<span class=\"_ _0\"></span>chte voordelen v<span class=\"_ _2\"></span>an een contract voor<span class=\"_ _0\"></span> de Groep lager<span class=\"_ _2\"></span> zijn dan de onvermijdbar<span class=\"_ _0\"></span>e kosten v<span class=\"_ _2\"></span>an het contract. De on<span class=\"_ _0\"></span>vermijdbar<span class=\"_ _0\"></span>e kosten v<span class=\"_ _2\"></span>an het contract zijn geb<span class=\"_ _0\"></span>aseerd op de incrementele k<span class=\"_ _0\"></span>osten voor<span class=\"_ _0\"></span> de uitvoering v<span class=\"_ _2\"></span>an de verplichting en een toewijzing v<span class=\"_ _2\"></span>an overige k<span class=\"_ _0\"></span>osten die direct toewijsb<span class=\"_ _0\"></span>aar zijn aan de uitvoering <span class=\"_ _0\"></span>van het contr<span class=\"_ _2\"></span>act. Prov<span class=\"_ _0\"></span>isies worden g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t voor<span class=\"_ _0\"></span> dreigende v<span class=\"_ _0\"></span>erliezen uit aank<span class=\"_ _2\"></span>oop- en verkoopcon<span class=\"ws1\">-</span>tracten ten belope v<span class=\"_ _2\"></span>an de verwachte verliez<span class=\"_ _0\"></span>en.50.20 Contractuele verplichtingen verbonden aan contracten met klantenDe Groep past IFR<span class=\"_ _0\"></span>S 15 <span class=\"ff11 ws3e\">Opbreng<span class=\"_ _0\"></span>sten uit con<span class=\"_ _0\"></span>tracten met k<span class=\"_ _0\"></span>lanten<span class=\"ff1 wscd\"> toe<span class=\"_ _2\"></span>. IFRS 15 heeft de begrippen \u2018<span class=\"_ _0\"></span>Contra<span class=\"_ _0\"></span>ctuele activ<span class=\"_ _0\"></span>a en contrac<span class=\"ws1\">-</span></span></span>tuele verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _2\"></span>acten met klanten<span class=\"_ _2\"></span>\u2019 ge\u00efntroduceer<span class=\"_ _0\"></span>d.Contra<span class=\"_ _0\"></span>ctuele verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _0\"></span>acten met klanten om<span class=\"_ _0\"></span>vatten uitg<span class=\"_ _0\"></span>estelde opbren<span class=\"_ _0\"></span>gsten en vooruitbetalin<span class=\"ws1\">-</span>gen evenals de tijdens het j<span class=\"_ _0\"></span>aar opg<span class=\"_ _0\"></span>ebouw<span class=\"_ _0\"></span>de verplichtingen <span class=\"_ _0\"></span>voor omz<span class=\"_ _0\"></span>etkorting<span class=\"_ _0\"></span>en en rab<span class=\"_ _0\"></span>atten met betrekking tot tijdens het boekjaar<span class=\"_ _0\"></span> gelever<span class=\"_ _2\"></span>de goederen en diensten.50.21 Overige verplichtingenOverige v<span class=\"_ _0\"></span>erplichtingen hebben <span class=\"_ _0\"></span>voornamelijk betr<span class=\"_ _0\"></span>ekking op bedrijfsopbren<span class=\"_ _0\"></span>gsten die nog niet verworven zijn.<span class=\"_ _0\"></span> Overheids<span class=\"ws1\">-</span>subsidies zijn een typisch v<span class=\"_ _0\"></span>oorbeeld v<span class=\"_ _0\"></span>an uitgestelde o<span class=\"_ _0\"></span>verige bedrijfsopbr<span class=\"_ _0\"></span>engsten. Ze w<span class=\"_ _0\"></span>orden als bedrijfsopbr<span class=\"_ _0\"></span>engst in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen zodr<span class=\"_ _0\"></span>a er r<span class=\"_ _0\"></span>edelijke z<span class=\"_ _0\"></span>ekerheid bes<span class=\"_ _0\"></span>taat dat zij zullen w<span class=\"_ _0\"></span>orden ontv<span class=\"_ _2\"></span>angen en dat de Groep zal voldoen of reeds <span class=\"_ _0\"></span>voldoet aan de daar<span class=\"_ _2\"></span>aan verbonden voorwa<span class=\"_ _0\"></span>arden. Subsidies ter<span class=\"_ _2\"></span> compensatie van door<span class=\"_ _0\"></span> de Groep ge<span class=\"ws1\">-</span>maakte k<span class=\"_ _2\"></span>osten worden in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening opgenomen in dezelfde f<span class=\"_ _0\"></span>unctionele rapporteringslijn <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span> tevens de kosten w<span class=\"_ _0\"></span>orden gepr<span class=\"_ _0\"></span>esenteerd.<span class=\"_ _0\"></span> Zij wor<span class=\"_ _2\"></span>den systematisch aan de k<span class=\"_ _0\"></span>osten toegewe<span class=\"_ _0\"></span>zen w<span class=\"_ _0\"></span>aarop z<span class=\"_ _0\"></span>e betrekking hebben.<span class=\"_ _0\"></span> Subsi<span class=\"ws1\">-</span>dies, toege<span class=\"_ _0\"></span>kend voor<span class=\"_ _2\"></span> de aankoop of productie v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a (immateri\u00eble activ<span class=\"_ _2\"></span>a of materi\u00eble vas<span class=\"_ _0\"></span>te activa<span class=\"_ _0\"></span>), w<span class=\"_ _0\"></span>orden bij eerste op<span class=\"ws1\">-</span>name in de balans g<span class=\"_ _0\"></span>epresenteerd als uitg<span class=\"_ _0\"></span>estelde ov<span class=\"_ _0\"></span>erige bedrijfsopbrengs<span class=\"_ _0\"></span>ten en vervolgens in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening opgenomen, g<span class=\"_ _0\"></span>espreid ov<span class=\"_ _0\"></span>er de g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an het actief.<span class=\"_ _0\"></span> Overheidssubsidies toeg<span class=\"_ _0\"></span>ekend v<span class=\"_ _0\"></span>oor toe<span class=\"_ _0\"></span>komstige k<span class=\"_ _2\"></span>osten worden verwerkt als uitg<span class=\"_ _0\"></span>estelde ov<span class=\"_ _0\"></span>erige verplichtin<span class=\"_ _0\"></span>gen.\ue683\ue690.<span class=\"_ _0\"></span> NIEUWE ST<span class=\"_ _2\"></span>ANDAARDEN EN INTERPRET<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>TIES <span class=\"_ _2\"></span>VAN ST<span class=\"_ _2\"></span>ANDAARDEN GEPUBLICEERD<span class=\"_ _2\"></span>, NOG NIET <span class=\"_ _2\"></span>VAN KRACHT<span class=\"_ _0\"></span> PER EINDE BOEKJAAREen aantal reeds g<span class=\"_ _0\"></span>epubliceerde IFRS stand<span class=\"_ _0\"></span>aarden,<span class=\"_ _0\"></span> herzieningen aan IFR<span class=\"_ _0\"></span>S standaarden en nieu<span class=\"_ _0\"></span>we interpretaties <span class=\"_ _0\"></span>van IFRS standaar<span class=\"_ _0\"></span>den war<span class=\"_ _0\"></span>en nog niet v<span class=\"_ _0\"></span>an kracht per<span class=\"_ _2\"></span> 31 december 2022 en w<span class=\"_ _0\"></span>erden dus niet toeg<span class=\"_ _0\"></span>epast in de opstelling <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>econ<span class=\"ws1\">-</span>solideerde jaarr<span class=\"_ _0\"></span>ekening<span class=\"_ _2\"></span>. De Groep zal deze stand<span class=\"_ _0\"></span>aarden toepas<span class=\"_ _0\"></span>sen nadat de<span class=\"_ _0\"></span>ze zijn goedg<span class=\"_ _0\"></span>ekeur<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> gebruik<span class=\"_ _0\"></span> in de Europese Unie<span class=\"_ _0\"></span>. Het betreft: <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5\">Aanpassing<span class=\"_ _0\"></span>en aan IFRS 1<span class=\"_ _0\"></span>6<span class=\"ff64\"> Leaseverplicht<span class=\"_ _0\"></span>ingen: leasev<span class=\"_ _0\"></span>erplicht<span class=\"_ _0\"></span>ing in een sale- en leaseback<span class=\"_ _0\"></span>-transact<span class=\"_ _0\"></span>ie</span></span></span>In september 20<span class=\"_ _2\"></span>22 publiceerde de IASB aanpassing<span class=\"_ _0\"></span>en aan IFRS 16 <span class=\"ff11 ws1\">Leasev<span class=\"_ _0\"></span>erplichtin<span class=\"_ _0\"></span>gen <span class=\"ff1 ws6e\">betre\ue618ende de behandeling v<span class=\"_ _2\"></span>an de </span></span>leaseverplichtin<span class=\"_ _0\"></span>g in een sale- en leaseba<span class=\"_ _0\"></span>ck<span class=\"_ _0\"></span>-transa<span class=\"_ _0\"></span>ctie.<span class=\"_ _0\"></span> Deze a<span class=\"_ _0\"></span>anpassingen zijn <span class=\"_ _0\"></span>van toep<span class=\"_ _0\"></span>assing op jaarperioden die aan<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an<span class=\"ws1\">-</span>gen op 1 januari 20<span class=\"_ _2\"></span>24. Eerdere toep<span class=\"_ _0\"></span>assing is toegela<span class=\"_ _0\"></span>ten. De aanpassing a<span class=\"_ _0\"></span>an IFRS 16 bepaalt de v<span class=\"_ _0\"></span>ereisten die de v<span class=\"_ _0\"></span>erkoper<span class=\"_ _0\"></span> en leasingnemer<span class=\"_ _2\"></span> in acht dienen te nemen bij de bepa<span class=\"ws1\">-</span>ling v<span class=\"_ _0\"></span>an de leaseverplichtin<span class=\"_ _0\"></span>g in een sale- en leaseb<span class=\"_ _0\"></span>ack<span class=\"_ _2\"></span>-transactie zodat de v<span class=\"_ _0\"></span>erkoper/le<span class=\"_ _2\"></span>asingnemer geen wins<span class=\"_ _0\"></span>ten of ver<span class=\"ws1\">-</span>liezen zal erk<span class=\"_ _0\"></span>ennen met betrekking tot het g<span class=\"_ _0\"></span>ebruiksr<span class=\"_ _0\"></span>echt dat behouden blijft.<span class=\"_ _0\"></span> Een sale- en lease<span class=\"_ _0\"></span>back<span class=\"_ _2\"></span>-transactie omv<span class=\"_ _2\"></span>at <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>de over<span class=\"_ _0\"></span>dracht <span class=\"_ _0\"></span>van een a<span class=\"_ _0\"></span>ctief door een onderneming (v<span class=\"_ _0\"></span>erkoper/le<span class=\"_ _2\"></span>asingnemer) aan een andere vennootschap (k<span class=\"_ _2\"></span>oper/leasingg<span class=\"_ _0\"></span>ever) en het terug le<span class=\"_ _0\"></span>asen v<span class=\"_ _0\"></span>an hetzelfde a<span class=\"_ _0\"></span>ctief door de verk<span class=\"_ _2\"></span>oper/leasingnemer<span class=\"_ _2\"></span>. Deze a<span class=\"_ _0\"></span>anpassing is bedoeld om de vereisten <span class=\"_ _0\"></span>voor der<span class=\"_ _0\"></span>gelijk<span class=\"_ _0\"></span>e transacties te v<span class=\"_ _0\"></span>erbeteren in IFRS 16<span class=\"_ _0\"></span>. Het v<span class=\"_ _0\"></span>erandert niets aan de boekhoudk<span class=\"_ _2\"></span>undige verwerking v<span class=\"_ _0\"></span>an leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten die niet gerel<span class=\"_ _0\"></span>ateerd zijn aan een sale- en le<span class=\"_ _0\"></span>aseback<span class=\"_ _2\"></span>-overeenk<span class=\"_ _2\"></span>omst.   Deze aanp<span class=\"_ _0\"></span>assing wer<span class=\"_ _2\"></span>d bekrachtigd door<span class=\"_ _2\"></span> de Europese Unie in januari 20<span class=\"_ _0\"></span>23. De toepas<span class=\"_ _0\"></span>sing v<span class=\"_ _0\"></span>an deze aanp<span class=\"_ _0\"></span>assing zal geen materieel impa<span class=\"_ _0\"></span>ct hebben op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 ws4a\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 1 <span class=\"ff64\">Pr<span class=\"_ _0\"></span>esentatie v<span class=\"_ _0\"></span>an \ue61fnanci\u00eble staten: C<span class=\"_ _0\"></span>lassi\ue61fcat<span class=\"_ _0\"></span>ie van verp<span class=\"_ _0\"></span>lichtin<span class=\"_ _0\"></span>gen als langlopend o<span class=\"_ _0\"></span>f als kort<span class=\"ws1\">-</span></span></span></span>lopend, <span class=\"ff5\">en uit<span class=\"_ _0\"></span>stel v<span class=\"_ _2\"></span>an e\ue60bectieve datum</span>In januari 20<span class=\"_ _0\"></span>20 publiceerde de IASB aanp<span class=\"_ _0\"></span>assingen aan IAS 1 met betr<span class=\"_ _0\"></span>ekking tot de classi\ue616catie <span class=\"_ _0\"></span>van v<span class=\"_ _0\"></span>erplichtingen.<span class=\"_ _0\"></span> Deze aanpassing<span class=\"_ _0\"></span>en zijn v<span class=\"_ _0\"></span>an toepassing op ja<span class=\"_ _0\"></span>arperioden die aanv<span class=\"_ _2\"></span>angen op of na 1 januari 2022 en dienen r<span class=\"_ _0\"></span>etroactief toeg<span class=\"_ _0\"></span>epast te worden.<span class=\"_ _2\"></span> De aanpassingen aan <span class=\"ff11 ws52\">Cl<span class=\"_ _0\"></span>assi\ue61ecat<span class=\"_ _2\"></span>ie van verplicht<span class=\"_ _0\"></span>ingen al<span class=\"_ _0\"></span>s langlopend o<span class=\"_ _0\"></span>f als kortlopend<span class=\"ff1 wse0\"> (IAS 1 a<span class=\"_ _0\"></span>anpassingen<span class=\"_ _0\"></span>) hebben </span></span>enkel betr<span class=\"_ _0\"></span>ekking op de presentatie v<span class=\"_ _2\"></span>an verplichtingen in de bal<span class=\"_ _0\"></span>ans en niet op het bedrag noch op het tijds<span class=\"_ _0\"></span>tip van erk<span class=\"_ _2\"></span>enning van een a<span class=\"_ _0\"></span>ctiva,<span class=\"_ _0\"></span> verplichting<span class=\"_ _0\"></span>, ink<span class=\"_ _0\"></span>omsten of kosten noch op de toelichtin<span class=\"_ _0\"></span>gen omtrent de<span class=\"_ _0\"></span>ze items. Een onderneming classi\ue616ceert v<span class=\"_ _0\"></span>erplichtingen als lang<span class=\"_ _0\"></span>lopend indien deze het r<span class=\"_ _0\"></span>echt heeft om de terugbetaling ervan uit te stellen tot 12 maanden na r<span class=\"_ _2\"></span>apporteringsdatum. De aanpas<span class=\"_ _0\"></span>singen aan de standa<span class=\"_ _0\"></span>ard speci\ue616ceren da<span class=\"_ _0\"></span>t de classi\ue616catie v<span class=\"_ _2\"></span>an verplichtingen als l<span class=\"_ _0\"></span>anglopend of als kortlopend ge<span class=\"_ _0\"></span>baseerd dient te zijn op r<span class=\"_ _0\"></span>echten die reeds bestonden op b<span class=\"_ _0\"></span>alansdatum. Ze verduide<span class=\"_ _0\"></span>lijken tevens da<span class=\"_ _0\"></span>t de classi\ue616catie lossta<span class=\"_ _0\"></span>at v<span class=\"_ _0\"></span>an het feit of dat de entiteit de intentie heeft om al dan niet ge<span class=\"_ _0\"></span>bruik te maken om de terugbetalin<span class=\"_ _0\"></span>g uit te stellen. De IASB heeft ver<span class=\"_ _0\"></span>dere aanpas<span class=\"_ _0\"></span>singen aan IAS 1 v<span class=\"_ _0\"></span>oorgesteld ev<span class=\"_ _0\"></span>enals een uitstel v<span class=\"_ _2\"></span>an e\ue618ectieve datum naar<span class=\"_ _0\"></span> perioden die aan<span class=\"ws1\">-</span>van<span class=\"_ _0\"></span>gen niet later<span class=\"_ _0\"></span> dan 1 januari 20<span class=\"_ _2\"></span>24. Deze aanpas<span class=\"_ _0\"></span>singen wer<span class=\"_ _2\"></span>den nog niet bekrachtigd door<span class=\"_ _2\"></span> de Europese Unie.<span class=\"_ _2\"></span> De toepassing van de<span class=\"_ _0\"></span>ze aanpas<span class=\"_ _0\"></span>singen zal geen m<span class=\"_ _0\"></span>aterieel impact hebben op de g<span class=\"_ _0\"></span>econsolideerde \ue616nanci\u00eble s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 1: <span class=\"ff64\">Langlopende v<span class=\"_ _0\"></span>erplicht<span class=\"_ _0\"></span>ingen met cov<span class=\"_ _0\"></span>enanten</span></span></span>In oktober<span class=\"_ _0\"></span> 2022 publiceer<span class=\"_ _2\"></span>de de IASB een aanpassing op IAS 1 <span class=\"ff11 ws28\">Langlopend<span class=\"_ _0\"></span>e verplicht<span class=\"_ _2\"></span>ingen met covenant<span class=\"_ _0\"></span>en<span class=\"ff1 ws71\">, toepasb<span class=\"_ _0\"></span>aar op </span></span>jaarperioden die aan<span class=\"_ _0\"></span>vang<span class=\"_ _0\"></span>en op of na 1 januari 20<span class=\"_ _0\"></span>24. Eer<span class=\"_ _0\"></span>dere toepassin<span class=\"_ _0\"></span>g is toegelaten.<span class=\"_ _0\"></span> De aanpassing<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span>duidelijken op w<span class=\"_ _0\"></span>elke b<span class=\"_ _0\"></span>asis een entiteit de classi\ue616catie v<span class=\"_ _2\"></span>an schuld en andere \ue616nanci\u00eble verplichtingen tussen kortlopend of lang<span class=\"_ _0\"></span>lopend maakt in bep<span class=\"_ _0\"></span>aalde omstandigheden.<span class=\"_ _0\"></span> De aanpassing<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an 2022 s<span class=\"_ _0\"></span>tipuleren dat enk<span class=\"_ _0\"></span>el co<span class=\"ws1\">-</span>venanten w<span class=\"_ _2\"></span>aar een entiteit dient aan te voldoen op r<span class=\"_ _2\"></span>apporteringsdatum kunnen bepalen of een v<span class=\"_ _0\"></span>erplichting kan geclas<span class=\"ws1\">-</span>si\ue616ceerd w<span class=\"_ _0\"></span>orden als kortlopend of als lan<span class=\"_ _0\"></span>glopend. De aanp<span class=\"_ _0\"></span>assingen v<span class=\"_ _2\"></span>an 2022, in teg<span class=\"_ _0\"></span>enstelling tot de v<span class=\"_ _0\"></span>oorstellen v<span class=\"_ _0\"></span>an in de \u2018Exposur<span class=\"_ _0\"></span>e Draft<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _2\"></span>an 2021, stipuler<span class=\"_ _0\"></span>en dat de verplichtin<span class=\"_ _0\"></span>gen, die op b<span class=\"_ _0\"></span>asis van het al d<span class=\"_ _0\"></span>an niet voldoen aan toek<span class=\"_ _2\"></span>omstige covenanten,<span class=\"_ _2\"></span> eventueel met 12 maanden uitgesteld z<span class=\"_ _0\"></span>ouden kunnen w<span class=\"_ _0\"></span>orden,<span class=\"_ _0\"></span> niet als langlopend dienen gepr<span class=\"_ _0\"></span>esenteerd te worden.<span class=\"_ _2\"></span> De aanpassingen v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2 vereisen w<span class=\"_ _0\"></span>el dat de entiteiten inform<span class=\"_ _0\"></span>atie aangaande de<span class=\"_ _0\"></span>ze coven<span class=\"_ _0\"></span>anten en desbetre\ue618en<span class=\"ws1\">-</span>de verplichting<span class=\"_ _0\"></span>en dienen toe te lichten. Deze aanp<span class=\"_ _0\"></span>assingen w<span class=\"_ _0\"></span>erden nog niet bekr<span class=\"_ _2\"></span>achtigd door de Eur<span class=\"_ _0\"></span>opese Unie<span class=\"_ _0\"></span>. De Groep zal z<span class=\"_ _0\"></span>e toepassen na bekr<span class=\"_ _2\"></span>achtiging. De toepassing v<span class=\"_ _2\"></span>an deze aanpassin<span class=\"_ _0\"></span>gen zullen geen ma<span class=\"_ _0\"></span>terieel impact hebben op de g<span class=\"_ _0\"></span>econsolideerde staten <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep.<span class=\"_ _0\"></span>  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 ws10\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 1 <span class=\"ff64 ws75\">Pr<span class=\"_ _0\"></span>esentatie v<span class=\"_ _0\"></span>an Financi\u00eble Staten<span class=\"ff5 ws10\"> en IFR<span class=\"_ _0\"></span>S <span class=\"ff64 ws75\">\u2018Pr<span class=\"_ _0\"></span>actice st<span class=\"_ _0\"></span>atement 2<span class=\"ff5 ws1\">\u2019</span><span class=\"ws2d\">: T<span class=\"_ _1\"></span>oelichting v<span class=\"_ _0\"></span>an waard<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span></span></span></span></span></span></span>ringsr<span class=\"_ _0\"></span>egels uit<span class=\"_ _0\"></span>gegev<span class=\"_ _0\"></span>en op 12 februari 2<span class=\"_ _0\"></span>021Deze aanp<span class=\"_ _0\"></span>assingen bev<span class=\"_ _2\"></span>atten kleinere aanpassing<span class=\"_ _0\"></span>en om de toelichtingen v<span class=\"_ _2\"></span>an waar<span class=\"_ _0\"></span>deringsregels te <span class=\"_ _0\"></span>verbeteren zod<span class=\"_ _0\"></span>at deze meer bruikb<span class=\"_ _0\"></span>are informatie bev<span class=\"_ _2\"></span>atten voor in<span class=\"_ _2\"></span>vesteerders en gebruik<span class=\"_ _0\"></span>ers v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble staten.<span class=\"_ _0\"></span> De aanpassin<span class=\"_ _0\"></span>gen ver<span class=\"_ _0\"></span>eisen dat ondernemingen hun be<span class=\"_ _0\"></span>langrijkste v<span class=\"_ _2\"></span>an toepassing zijnde w<span class=\"_ _0\"></span>aarderingsr<span class=\"_ _0\"></span>egels toelichten eer<span class=\"_ _2\"></span>der dan meer algemene <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ar<span class=\"ws1\">-</span>deringsrege<span class=\"_ _0\"></span>ls. De aanpas<span class=\"_ _0\"></span>singen v<span class=\"_ _0\"></span>ervat in<span class=\"ff11 ws27\"> \u2018P<span class=\"_ _2\"></span>ractice s<span class=\"_ _0\"></span>tatement 2<span class=\"_ _2\"></span>\u2019 <span class=\"ff1 ws76\">bevat richtlijnen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> hoe het concept van m<span class=\"_ _0\"></span>aterialiteit kan </span></span>toegepast w<span class=\"_ _0\"></span>orden w<span class=\"_ _2\"></span>anneer het gaat over<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>arderingsr<span class=\"_ _0\"></span>egels. De aanpassing<span class=\"_ _0\"></span>en zijn v<span class=\"_ _0\"></span>an toepassing v<span class=\"_ _0\"></span>oor ja<span class=\"_ _0\"></span>arperioden die aanv<span class=\"_ _2\"></span>angen op of na 1 januari 202<span class=\"_ _0\"></span>3 wa<span class=\"_ _0\"></span>arbij eerdere toep<span class=\"_ _0\"></span>assing toegelaten is.<span class=\"_ _2\"></span> Deze aanpassing<span class=\"_ _0\"></span>en werden be<span class=\"_ _0\"></span>krachtig<span class=\"_ _0\"></span>d door de E<span class=\"_ _0\"></span>uropese Unie<span class=\"_ _2\"></span>. De toepassing v<span class=\"_ _2\"></span>an deze aanpassing<span class=\"_ _0\"></span>en zal geen materieel e\ue618<span class=\"_ _0\"></span>ect hebben op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 wsce\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 8 <span class=\"ff64\">W<span class=\"_ _2\"></span>aarderings<span class=\"_ _0\"></span>regels<span class=\"_ _0\"></span>, V<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>anderingen aan boekhoudk<span class=\"_ _2\"></span>undige inschattingen en f<span class=\"_ _2\"></span>outen: De\ue61fnitie </span></span></span>van boekhoudk<span class=\"_ _2\"></span>undige beoordel<span class=\"_ _0\"></span>ingenIn februari 20<span class=\"_ _2\"></span>21 heeft de IASB een aanpassingen aan IAS 8 g<span class=\"_ _0\"></span>epubliceerd om te ver<span class=\"_ _2\"></span>duidelijken hoe de ondernemingen een verschil dienen te mak<span class=\"_ _0\"></span>en tussen ver<span class=\"_ _0\"></span>anderingen in w<span class=\"_ _2\"></span>aarderingsrege<span class=\"_ _0\"></span>ls en ver<span class=\"_ _0\"></span>anderingen aan boekhoudk<span class=\"_ _2\"></span>undige inschat<span class=\"ws1\">-</span>tingen.<span class=\"_ _0\"></span> Dit verschil is belangrijk<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> ver<span class=\"_ _0\"></span>anderingen aan boekhoudk<span class=\"_ _2\"></span>undige inschattingen prospectief toeg<span class=\"_ _0\"></span>epast dienen te worden op toe<span class=\"_ _0\"></span>komstige tr<span class=\"_ _2\"></span>ansacties en andere toekomstig<span class=\"_ _0\"></span>e gebeurtenissen terwijl v<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en aan w<span class=\"_ _0\"></span>aarderingsr<span class=\"_ _0\"></span>egels in het algemeen retr<span class=\"_ _0\"></span>ospectief dienen toegepast te w<span class=\"_ _0\"></span>orden op v<span class=\"_ _0\"></span>oorbije transacties en ander<span class=\"_ _0\"></span>e voorbije gebeurtenis<span class=\"_ _0\"></span>sen. De aanpassing<span class=\"_ _0\"></span>en zijn v<span class=\"_ _0\"></span>an toepassing v<span class=\"_ _0\"></span>oor ja<span class=\"_ _0\"></span>arperioden die aanv<span class=\"_ _2\"></span>angen op of na 1 januari 202<span class=\"_ _0\"></span>3 wa<span class=\"_ _0\"></span>arbij eerdere toep<span class=\"_ _0\"></span>assing toegelaten is.<span class=\"_ _2\"></span> Deze aanpassing<span class=\"_ _0\"></span>en werden be<span class=\"_ _0\"></span>krachtig<span class=\"_ _0\"></span>d door de E<span class=\"_ _0\"></span>uropese Unie<span class=\"_ _2\"></span>. De toepassing v<span class=\"_ _2\"></span>an deze aanpassing<span class=\"_ _0\"></span>en zal geen materieel e\ue618<span class=\"_ _0\"></span>ect hebben op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 wsc1\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 12 <span class=\"ff64 wsf\">W<span class=\"_ _0\"></span>instbelast<span class=\"_ _0\"></span>ingen: Ui<span class=\"_ _0\"></span>tges<span class=\"_ _0\"></span>telde belast<span class=\"_ _0\"></span>ingen met betr<span class=\"_ _0\"></span>ekkin<span class=\"_ _0\"></span>g tot acti<span class=\"_ _2\"></span>va en verplicht<span class=\"_ _0\"></span>ingen af<span class=\"_ _0\"></span><span class=\"ws1\">-</span></span></span></span>komst<span class=\"_ _0\"></span>ig uit een bepaal<span class=\"_ _0\"></span>de transact<span class=\"_ _0\"></span>ieIn mei 2021 publiceer<span class=\"_ _0\"></span>de de IASB aanpassing<span class=\"_ _0\"></span>en aan IAS 12 die ver<span class=\"_ _2\"></span>duidelijken hoe ondernemingen uitgestelde be<span class=\"_ _0\"></span>lastingen dienen te boeken op bep<span class=\"_ _0\"></span>aalde transacties z<span class=\"_ _0\"></span>oals le<span class=\"_ _0\"></span>aseovereenk<span class=\"_ _2\"></span>omsten en ontmantelingsvoorzienin<span class=\"_ _0\"></span>gen. IAS 12 <span class=\"ff11 ws1\">W<span class=\"_ _0\"></span>instbelas-</span>tingen<span class=\"ff1 ls1 ws20\"> bepaalt hoe een onderneming winstbelas<span class=\"_ _0\"></span>tingen, inclusief uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gen die te betalen of terug te vor<span class=\"_ _0\"></span>deren </span>belasting<span class=\"_ _0\"></span>en in de toekomst om<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>atten, dient te bepalen.<span class=\"_ _2\"></span> In bepaalde omstandigheden zijn ondernemingen v<span class=\"_ _0\"></span>rijgesteld v<span class=\"_ _2\"></span>an belasting<span class=\"_ _0\"></span>en op de eerste erkenning <span class=\"_ _0\"></span>van activ<span class=\"_ _2\"></span>a en verplichtingen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorheen was er<span class=\"_ _2\"></span> een onduidelijkheid of deze vrijstellin<span class=\"_ _0\"></span>g tevens v<span class=\"_ _2\"></span>an toepassing was op le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomsten en ontmante<span class=\"_ _0\"></span>lingsvoor<span class=\"_ _0\"></span>zieningen \u2013 tr<span class=\"_ _0\"></span>ansacties w<span class=\"_ _0\"></span>aarvoor ondernemin<span class=\"ws1\">-</span>gen zo<span class=\"_ _0\"></span>wel een activ<span class=\"_ _2\"></span>a als een verplichting boeken.<span class=\"_ _0\"></span> De aanpassing<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span>duidelijken dat de <span class=\"_ _0\"></span>vrijstelling niet v<span class=\"_ _2\"></span>an toepassing is en dat ondernemingen uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gen dienen te erkennen op der<span class=\"_ _0\"></span>gelijke tr<span class=\"_ _2\"></span>ansacties. Het doel v<span class=\"_ _0\"></span>an de aanpassing<span class=\"_ _0\"></span>en is om de diversiteit in de r<span class=\"_ _0\"></span>apportering v<span class=\"_ _0\"></span>an uitgestelde bel<span class=\"_ _0\"></span>astingen op le<span class=\"_ _0\"></span>aseovereenk<span class=\"_ _2\"></span>omsten en ontmantelingsvoorzienin<span class=\"ws1\">-</span>gen te verminderen.<span class=\"_ _2\"></span> De aanpassing<span class=\"_ _0\"></span>en zijn v<span class=\"_ _0\"></span>an toepassing v<span class=\"_ _0\"></span>oor ja<span class=\"_ _0\"></span>arperioden die aanv<span class=\"_ _2\"></span>angen op of na 1 januari 202<span class=\"_ _0\"></span>3 wa<span class=\"_ _0\"></span>arbij eerdere toep<span class=\"_ _0\"></span>assing toegelaten is.<span class=\"_ _2\"></span> Deze aanpassing<span class=\"_ _0\"></span>en werden be<span class=\"_ _0\"></span>krachtig<span class=\"_ _0\"></span>d door de E<span class=\"_ _0\"></span>uropese Unie<span class=\"_ _2\"></span>. De toepassing v<span class=\"_ _2\"></span>an deze aanpassing<span class=\"_ _0\"></span>en zal geen materieel e\ue618<span class=\"_ _0\"></span>ect hebben op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. V<span class=\"_ _2\"></span>olgende ver<span class=\"_ _0\"></span>anderingen w<span class=\"_ _0\"></span>erden niet ver<span class=\"_ _2\"></span>der toegelicht en wor<span class=\"_ _2\"></span>den niet verwacht een materi\u00eble imp<span class=\"_ _0\"></span>act te hebben op de geconsolideerd \ue616n<span class=\"_ _0\"></span>anci\u00eble staten. Het betr<span class=\"_ _0\"></span>eft:  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff64 ws3d\">IFRS 17 V<span class=\"_ _2\"></span>erz<span class=\"_ _0\"></span>ekering<span class=\"_ _0\"></span>scontracten<span class=\"ff1 ws3b\"> (g<span class=\"_ _0\"></span>epubliceerd op 18 mei 201<span class=\"_ _0\"></span>7); inclusief aanpassing<span class=\"_ _0\"></span>en aan IFRS 1<span class=\"_ _0\"></span>7 (gepubliceerd op 25 </span></span></span>juni 2020) be<span class=\"_ _0\"></span>krachtig<span class=\"_ _0\"></span>d door de E<span class=\"_ _0\"></span>uropese Unie en v<span class=\"_ _2\"></span>an toepassing op jaarperioden die aan<span class=\"_ _0\"></span>vang<span class=\"_ _0\"></span>en op of na 1 januari 20<span class=\"_ _0\"></span>23;  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 ws3a\">Aanpassing<span class=\"_ _0\"></span>en aan<span class=\"ff64 ws9b\"> IFR<span class=\"_ _0\"></span>S 17 V<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>zekerin<span class=\"_ _0\"></span>gscontract<span class=\"_ _0\"></span>en<span class=\"ff1 wse\">: initi\u00eble toepassing v<span class=\"_ _2\"></span>an IFRS 17 en IFRS 9 V<span class=\"_ _2\"></span>erg<span class=\"_ _0\"></span>elijkende informa<span class=\"_ _0\"></span>tie </span></span></span></span>(gepubliceerd op 9 december<span class=\"_ _2\"></span> 2021) \u2013 bekr<span class=\"_ _0\"></span>achtigd en v<span class=\"_ _2\"></span>an toepassing op jaarperioden die beginnen op of na 1 januari 20<span class=\"_ _0\"></span>23. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__8": {
   "value": ". VERSLA<span class=\"_ _0\"></span>GGEVENDE <span class=\"_ _9\"></span>ENTITEIT W<span class=\"_ _0\"></span>AAROVER WORD<span class=\"_ _2\"></span>T <span class=\"_ _9\"></span>GERAPPORTEERDAgfa-Gev<span class=\"_ _2\"></span>aert NV (\u2018<span class=\"_ _2\"></span>de Onderneming\u2019) is een onderneming die in Belgi\u00eb gevestig<span class=\"_ _0\"></span>d is. Het adr<span class=\"_ _0\"></span>es van de s<span class=\"_ _0\"></span>tatutaire zetel <span class=\"_ _0\"></span>van de Onderneming is Septestr<span class=\"_ _0\"></span>aat 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>, 26<span class=\"_ _0\"></span>40 Mortsel.De geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de Groep ov<span class=\"_ _0\"></span>er 20<span class=\"_ _2\"></span>22 omvat de Ondernemin<span class=\"_ _0\"></span>g en 99 geconsolideerde dochter<span class=\"_ _0\"></span>ondernemin<span class=\"ls1 ws1\">-</span>gen (20<span class=\"_ _0\"></span>21: 96 geconsolideerde dochter<span class=\"_ _0\"></span>ondernemingen) <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>over<span class=\"_ _2\"></span> de Onderneming zeggenschap uitoefent. In<span class=\"_ _2\"></span>vesteringen in dochterondernemingen <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>esomd in toelichting 42.Minderheidsbelangen houden een m<span class=\"_ _0\"></span>aterieel belang aan in neg<span class=\"_ _0\"></span>en dochteronderneming<span class=\"_ _0\"></span>en gelegen in Gr<span class=\"_ _0\"></span>oot-China en de ASEAN-regio<span class=\"_ _2\"></span>. De \ue616nanci\u00eble gegev<span class=\"_ _0\"></span>ens van minderheidsbe<span class=\"_ _0\"></span>langen w<span class=\"_ _0\"></span>orden toege<span class=\"_ _0\"></span>licht in toelichting 37<span class=\"_ _2\"></span>.8. In Eur<span class=\"_ _0\"></span>opa zijn er een p<span class=\"_ _0\"></span>aardochterondernemingen <span class=\"_ _0\"></span>waarin minderheidsbe<span class=\"_ _0\"></span>langen een aandee<span class=\"_ _0\"></span>l aanhouden dat v<span class=\"_ _2\"></span>an ondergeschikt belang is v<span class=\"_ _0\"></span>oor de Gr<span class=\"_ _0\"></span>oep.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__7-1": {
   "value": ". VERSLA<span class=\"_ _0\"></span>GGEVENDE <span class=\"_ _9\"></span>ENTITEIT W<span class=\"_ _0\"></span>AAROVER WORD<span class=\"_ _2\"></span>T <span class=\"_ _9\"></span>GERAPPORTEERDAgfa-Gev<span class=\"_ _2\"></span>aert NV (\u2018<span class=\"_ _2\"></span>de Onderneming\u2019) is een onderneming die in Belgi\u00eb gevestig<span class=\"_ _0\"></span>d is. Het adr<span class=\"_ _0\"></span>es van de s<span class=\"_ _0\"></span>tatutaire zetel <span class=\"_ _0\"></span>van de Onderneming is Septestr<span class=\"_ _0\"></span>aat 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>, 26<span class=\"_ _0\"></span>40 Mortsel.De geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de Groep ov<span class=\"_ _0\"></span>er 20<span class=\"_ _2\"></span>22 omvat de Ondernemin<span class=\"_ _0\"></span>g en 99 geconsolideerde dochter<span class=\"_ _0\"></span>ondernemin<span class=\"ls1 ws1\">-</span>gen (20<span class=\"_ _0\"></span>21: 96 geconsolideerde dochter<span class=\"_ _0\"></span>ondernemingen) <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>over<span class=\"_ _2\"></span> de Onderneming zeggenschap uitoefent. In<span class=\"_ _2\"></span>vesteringen in dochterondernemingen <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>esomd in toelichting 42.Minderheidsbelangen houden een m<span class=\"_ _0\"></span>aterieel belang aan in neg<span class=\"_ _0\"></span>en dochteronderneming<span class=\"_ _0\"></span>en gelegen in Gr<span class=\"_ _0\"></span>oot-China en de ASEAN-regio<span class=\"_ _2\"></span>. De \ue616nanci\u00eble gegev<span class=\"_ _0\"></span>ens van minderheidsbe<span class=\"_ _0\"></span>langen w<span class=\"_ _0\"></span>orden toege<span class=\"_ _0\"></span>licht in toelichting 37<span class=\"_ _2\"></span>.8. In Eur<span class=\"_ _0\"></span>opa zijn er een p<span class=\"_ _0\"></span>aardochterondernemingen <span class=\"_ _0\"></span>waarin minderheidsbe<span class=\"_ _0\"></span>langen een aandee<span class=\"_ _0\"></span>l aanhouden dat v<span class=\"_ _2\"></span>an ondergeschikt belang is v<span class=\"_ _0\"></span>oor de Gr<span class=\"_ _0\"></span>oep.JAARPREST<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>TIES <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>AN DE ONDERNEMINGExclusief wis<span class=\"_ _0\"></span>selkoerse\ue618ecten boek<span class=\"_ _2\"></span>ten de divisies HealthCare IT<span class=\"_ _2\"></span> en Digital Print &amp; Chemicals een omzetgroei. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ooral door prijsverhogin<span class=\"_ _0\"></span>gen bleef de omzet v<span class=\"_ _2\"></span>an O\ue618set Solutions stabiel. In Radiology Solutions wer<span class=\"_ _2\"></span>den de medische \ue616lmactiviteiten sterk be\u00efn<span class=\"_ _0\"></span>vloed door de CO<span class=\"_ _2\"></span>VID-lockdowns in China. De br<span class=\"_ _0\"></span>utowinstmar<span class=\"_ _0\"></span>ge v<span class=\"_ _0\"></span>an de Groep bleef stabiel op 28,5% <span class=\"_ _0\"></span>van de om<span class=\"ws1\">-</span>zet, <span class=\"_ _0\"></span>vooral door<span class=\"_ _2\"></span> prijsverhogingen ter<span class=\"_ _2\"></span> compensatie van de kos<span class=\"_ _0\"></span>tin\ue617atie en door v<span class=\"_ _0\"></span>erstoringen <span class=\"_ _0\"></span>van de toelev<span class=\"_ _0\"></span>eringsketen.<span class=\"_ _0\"></span> De aangep<span class=\"_ _0\"></span>aste EBITD<span class=\"_ _0\"></span>A wer<span class=\"_ _0\"></span>d be\u00efnvloe<span class=\"_ _0\"></span>d door in\ue617atiedr<span class=\"_ _0\"></span>uk, vers<span class=\"_ _0\"></span>toorde toelev<span class=\"_ _0\"></span>eringsketens en industri\u00eble ine\ue614ci\u00ebnties in het vierde k<span class=\"_ _2\"></span>wartaal.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor de divisie He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _2\"></span> was 20<span class=\"_ _0\"></span>22 een jaar<span class=\"_ _0\"></span> van consolid<span class=\"_ _0\"></span>atie<span class=\"_ _0\"></span>, aang<span class=\"_ _0\"></span>ezien de focus verschuif<span class=\"_ _0\"></span>t in de richting v<span class=\"_ _0\"></span>an <span class=\"_ _7c\"></span><span class=\"ws1\"> </span>rendabele gr<span class=\"_ _0\"></span>oei. Zoals a<span class=\"_ _0\"></span>angetoond door<span class=\"_ _0\"></span> de positieve ontwikk<span class=\"_ _2\"></span>eling van de or<span class=\"_ _0\"></span>der intak<span class=\"_ _0\"></span>e werpt de str<span class=\"_ _0\"></span>ategie v<span class=\"_ _0\"></span>an de divisie <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>om zich te richten op klantsegmenten en geogr<span class=\"_ _0\"></span>a\ue616sche gebieden w<span class=\"_ _2\"></span>aarvoor haar<span class=\"_ _2\"></span> Enterprise Imaging-oplossing het meest geschikt is en om prioriteit te g<span class=\"_ _0\"></span>even aan ink<span class=\"_ _0\"></span>omstenstromen met een hog<span class=\"_ _0\"></span>ere w<span class=\"_ _0\"></span>aarde v<span class=\"_ _0\"></span>ruchten af.<span class=\"_ _0\"></span> Deze s<span class=\"_ _0\"></span>trategie zal de di<span class=\"ws1\">-</span>visie uiteindelijk in s<span class=\"_ _0\"></span>taat stellen om de beoog<span class=\"_ _0\"></span>de EBITD<span class=\"_ _0\"></span>A-groei te bereik<span class=\"_ _2\"></span>en: beginnend van een percentage v<span class=\"_ _2\"></span>an om en bij de 5% in 2019 tot percentag<span class=\"_ _0\"></span>es die de 20% benaderen de k<span class=\"_ _0\"></span>omende jaren.<span class=\"_ _0\"></span> Door het toeg<span class=\"_ _0\"></span>enomen momentum in de tweede jaarhelft gr<span class=\"_ _0\"></span>oeide de omzet v<span class=\"_ _0\"></span>an HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _0\"></span> in Noord-<span class=\"_ _0\"></span>Amerika en Europ<span class=\"_ _0\"></span>a tegenov<span class=\"_ _0\"></span>er het v<span class=\"_ _0\"></span>oorgaande jaar<span class=\"_ _2\"></span>. De gr<span class=\"_ _0\"></span>oei wer<span class=\"_ _0\"></span>d aangedr<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> de omzeterkennin<span class=\"_ _0\"></span>g in het kader v<span class=\"_ _2\"></span>an een aantal belangrijke contr<span class=\"_ _0\"></span>acten, ev<span class=\"_ _0\"></span>enals door de s<span class=\"_ _0\"></span>tabilisatie v<span class=\"_ _0\"></span>an de recurrente omz<span class=\"_ _0\"></span>et. De medische \ue616lmbusiness v<span class=\"_ _2\"></span>an de divisie Radiology Solutions ondervond vooral in Chin<span class=\"_ _0\"></span>a de impact v<span class=\"_ _2\"></span>an de COVID-lock<span class=\"_ _0\"></span><span class=\"ws1\">-</span>downs.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorts hadden ook de geopolitie<span class=\"_ _0\"></span>ke toestand en de lag<span class=\"_ _0\"></span>er dan norm<span class=\"_ _0\"></span>ale volumes in bepaalde e<span class=\"_ _0\"></span>xportmarkten een invloed.<span class=\"_ _2\"></span> De marktgedrev<span class=\"_ _0\"></span>en omzetdaling v<span class=\"_ _0\"></span>oor Computed Ra<span class=\"_ _0\"></span>diograph<span class=\"_ _0\"></span>y wer<span class=\"_ _0\"></span>d nog versterk<span class=\"_ _0\"></span>t door de huidig<span class=\"_ _0\"></span>e geopolitiek<span class=\"_ _0\"></span>e situatie en door<span class=\"_ _0\"></span> componententekorten.<span class=\"_ _0\"></span> Agfa blijf<span class=\"_ _0\"></span>t de CR-business beheren met het oog op het be<span class=\"_ _0\"></span>houden van g<span class=\"_ _0\"></span>ezonde winstmarg<span class=\"_ _0\"></span>es. V<span class=\"_ _2\"></span>olgend op een a<span class=\"_ _0\"></span>antal mindere k<span class=\"_ _0\"></span>wartalen,<span class=\"_ _0\"></span> begon de omzet <span class=\"_ _0\"></span>van Dir<span class=\"_ _0\"></span>ect Radiograph<span class=\"_ _2\"></span>y terug aan te trekken in de tweede ja<span class=\"_ _0\"></span>arhelft. Een s<span class=\"_ _0\"></span>terke omzetgr<span class=\"_ _0\"></span>oei wer<span class=\"_ _0\"></span>d genoteerd in <span class=\"_ _0\"></span>ASP<span class=\"_ _2\"></span>AC en LA<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>AM. In een aantal landen in die regio<span class=\"_ _2\"></span>'s <span class=\"_ _0\"></span>werden primeurs gere<span class=\"_ _0\"></span>aliseerd met v<span class=\"_ _0\"></span>erschillende systemen,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aaronder<span class=\"_ _0\"></span> high-end modaliteiten en de recent g<span class=\"_ _0\"></span>e\u00efntroduceerde <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ALO<span class=\"ws1\">-</span>R<span class=\"_ _0\"></span>Y<span class=\"_ _2\"></span>-r\u00f6ntg<span class=\"_ _0\"></span>enkamer<span class=\"_ _2\"></span>. V<span class=\"_ _2\"></span>oorts heeft Agfa een a<span class=\"_ _0\"></span>antal maatreg<span class=\"_ _0\"></span>elen genomen om de post-CO<span class=\"_ _0\"></span>VID marktv<span class=\"_ _0\"></span>olatiliteit op te v<span class=\"_ _2\"></span>angen. Onlangs zag de DR-mark<span class=\"_ _2\"></span>t de intrede van v<span class=\"_ _0\"></span>erscheidene nieuwe concurrenten met g<span class=\"_ _0\"></span>oedkope oplos<span class=\"_ _0\"></span>singen. Het or<span class=\"_ _2\"></span>derboek voor<span class=\"_ _0\"></span> DR blijft sterk, w<span class=\"_ _0\"></span>elisw<span class=\"_ _2\"></span>aar met langer<span class=\"_ _0\"></span>e conv<span class=\"_ _0\"></span>ersietermijnen die worden be\u00efn<span class=\"_ _2\"></span>vloed door de toeleveringsoms<span class=\"_ _0\"></span>tandighe<span class=\"ws1\">-</span>den. A<span class=\"_ _0\"></span>gfa onderneemt acties (right-sizing <span class=\"_ _0\"></span>van de org<span class=\"_ _0\"></span>anisatie<span class=\"_ _0\"></span>, verhuizin<span class=\"_ _0\"></span>gen, k<span class=\"_ _0\"></span>ostenbeheersingsacties,<span class=\"_ _2\"></span> prijsverhogingen, netto werkkapitaala<span class=\"_ _0\"></span>cties) om de \ue617exibiliteit v<span class=\"_ _2\"></span>an de business te vergroten en om hem beter<span class=\"_ _0\"></span> aan te passen aan de huidig<span class=\"_ _0\"></span>e marktomstandig<span class=\"_ _0\"></span>heden. In de loop v<span class=\"_ _2\"></span>an het vierde k<span class=\"_ _0\"></span>warta<span class=\"_ _0\"></span>al v<span class=\"_ _0\"></span>an 2022,<span class=\"_ _0\"></span> heeft de Groep de goodw<span class=\"_ _0\"></span>ill toegek<span class=\"_ _0\"></span>end aan de kas<span class=\"ws1\">-</span>stroomg<span class=\"_ _0\"></span>enererende eenheid Radiology Solutions g<span class=\"_ _0\"></span>etest op een mogelijk<span class=\"_ _0\"></span>s bijzonder <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverlies,<span class=\"_ _0\"></span> op basis van het door<span class=\"_ _2\"></span> de Raad V<span class=\"_ _2\"></span>an Bestuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurde vijf-j<span class=\"_ _0\"></span>arenplan rek<span class=\"_ _2\"></span>ening houdend met een substantieel verhoogde <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>ACC.<span class=\"_ _0\"></span> Uit deze tes<span class=\"_ _0\"></span>ts is geblek<span class=\"_ _0\"></span>en dat de bedrijfs<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van de eenheid lager<span class=\"_ _0\"></span> is dan haar<span class=\"_ _2\"></span> boekw<span class=\"_ _0\"></span>aarde met als gev<span class=\"_ _0\"></span>olg dat een bijzon<span class=\"ws1\">-</span>der w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies geboe<span class=\"_ _0\"></span>kt wer<span class=\"_ _2\"></span>d op goodwill (70 miljoen euro) en op imm<span class=\"_ _0\"></span>ateri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _2\"></span>a (<span class=\"_ _9\"></span>3 miljoen euro) (zie toelichtin<span class=\"_ _0\"></span>g 27).<span class=\"_ _0\"></span> Op het vlak <span class=\"_ _0\"></span>van digitaal dr<span class=\"_ _0\"></span>ukken,<span class=\"_ _0\"></span> groeide de omzet v<span class=\"_ _2\"></span>an de sign &amp; display business sterk. De ink<span class=\"_ _2\"></span>tproductlijnen voor sign &amp; display<span class=\"_ _0\"></span>-toepassingen pr<span class=\"_ _0\"></span>esteerden het he<span class=\"_ _0\"></span>le jaar door<span class=\"_ _2\"></span> sterk. Ondanks industrie-br<span class=\"_ _0\"></span>ede logistieke <span class=\"_ _0\"></span>uitdagingen v<span class=\"_ _0\"></span>oor de high-end appar<span class=\"_ _0\"></span>atuur<span class=\"_ _2\"></span>, boekten de activ<span class=\"_ _0\"></span>iteiten op het vlak <span class=\"_ _0\"></span>van app<span class=\"_ _0\"></span>aratuur<span class=\"_ _2\"></span> voor grootf<span class=\"_ _0\"></span>ormaatdruk een s<span class=\"_ _0\"></span>tevige omzetgr<span class=\"_ _0\"></span>oei. Op het gebied v<span class=\"_ _2\"></span>an industri\u00eble inkjet, wer<span class=\"_ _2\"></span>den de decordrukactiviteiten be\u00efnv<span class=\"_ _0\"></span>loed door de v<span class=\"_ _0\"></span>erzw<span class=\"_ _0\"></span>akkende conjunctuur<span class=\"_ _2\"></span>, aang<span class=\"_ _0\"></span>ezien klanten hun inv<span class=\"_ _0\"></span>esteringen in hun digitalisatiepr<span class=\"_ _0\"></span>oces uitstellen. De <span class=\"_ _0\"></span>volumes v<span class=\"_ _0\"></span>an de OEM-inkten ging<span class=\"_ _0\"></span>en achteruit door<span class=\"_ _0\"></span> de lockdow<span class=\"_ _0\"></span>ns in China, de onstabie<span class=\"_ _0\"></span>le geopolitiek<span class=\"_ _0\"></span>e situatie en de zw<span class=\"_ _0\"></span>akke conjunctuur<span class=\"_ _2\"></span>. V<span class=\"_ _2\"></span>ooral door<span class=\"_ _0\"></span> prijsverhoging<span class=\"_ _0\"></span>en bleef de omzet v<span class=\"_ _0\"></span>an O\ue618set Solutions stabiel.<span class=\"_ _0\"></span> De divisie bleef zich richten op regio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met een hoge toegev<span class=\"_ _0\"></span>oegde w<span class=\"_ _2\"></span>aarde en zich concentreren op marg<span class=\"_ _0\"></span>es eerder<span class=\"_ _0\"></span> dan op volumes.<span class=\"_ _0\"></span> Ondanks de lag<span class=\"_ _0\"></span>ere volumes leidde de succesv<span class=\"_ _0\"></span>olle implementatie v<span class=\"_ _0\"></span>an prijsverhogin<span class=\"_ _0\"></span>gen om een antwoor<span class=\"_ _0\"></span>d te bieden aan de kos<span class=\"_ _0\"></span>tenin\ue617atie (onder<span class=\"_ _0\"></span> meer v<span class=\"_ _2\"></span>an de grondsto\ue618en,<span class=\"_ _0\"></span> verpakkin<span class=\"_ _0\"></span>g en vr<span class=\"_ _0\"></span>acht) tot omzetgr<span class=\"_ _0\"></span>oei. Ondanks de k<span class=\"_ _2\"></span>ostin\ue617atie, <span class=\"_ _0\"></span>verbeterde de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an 20,4% van de omz<span class=\"_ _0\"></span>et in 2021 tot 22,<span class=\"_ _2\"></span>7% door de prijsaanp<span class=\"_ _0\"></span>assingen en de focus op r<span class=\"_ _0\"></span>egio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met een hoge wa<span class=\"_ _0\"></span>arde<span class=\"_ _0\"></span>. De aan<span class=\"_ _0\"></span>gepaste EBIT<span class=\"_ _2\"></span><span class=\"ws1\">-</span>D<span class=\"_ _0\"></span>A verbeter<span class=\"_ _0\"></span>de sterk.In augustus 20<span class=\"_ _0\"></span>22 tekende <span class=\"_ _0\"></span>de Agfa-Gev<span class=\"_ _2\"></span>aert Groep een overeenk<span class=\"_ _2\"></span>omst voor de aank<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an aandelen met A<span class=\"_ _0\"></span>urelius Group voor<span class=\"_ _0\"></span> de verkoop <span class=\"_ _0\"></span>van h<span class=\"_ _0\"></span>aar div<span class=\"_ _0\"></span>isie O\ue618set Solutions. Beide partijen str<span class=\"_ _0\"></span>even ernaar<span class=\"_ _2\"></span> de transactie in de eerste week<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an april 2023 af te r<span class=\"_ _0\"></span>onden.Over<span class=\"_ _0\"></span> het algemeen verw<span class=\"_ _0\"></span>acht de Agf<span class=\"_ _0\"></span>a-Geva<span class=\"_ _0\"></span>ert Groep voor<span class=\"_ _2\"></span> het volledige jaar<span class=\"_ _0\"></span> 2023 een a<span class=\"_ _0\"></span>anzienlijke v<span class=\"_ _0\"></span>erbetering v<span class=\"_ _0\"></span>an de ren<span class=\"ws1\">-</span>dabiliteit tegeno<span class=\"_ _0\"></span>ver 2<span class=\"_ _0\"></span>022.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor het segment He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _2\"></span> wordt verw<span class=\"_ _0\"></span>acht dat de gr<span class=\"_ _0\"></span>oeistrategie <span class=\"_ _0\"></span>van de div<span class=\"_ _0\"></span>isie in 2023 een sterke omz<span class=\"_ _0\"></span>etstijging zal opleveren,<span class=\"_ _2\"></span> evenals een groei v<span class=\"_ _0\"></span>an de aangepas<span class=\"_ _0\"></span>te EBITD<span class=\"_ _0\"></span>A met dubbele cijfers.<span class=\"_ _0\"></span> In Radiology Solu-<span class=\"ws1\"> </span>tions wor<span class=\"_ _0\"></span>dt er stabiliteit <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>cht, met een voortdur<span class=\"_ _0\"></span>ende druk op de marg<span class=\"_ _0\"></span>es v<span class=\"_ _0\"></span>an medische \ue616lm. De v<span class=\"_ _0\"></span>ooruitgang v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span><span class=\"ws1\"> </span>Direct Radiogr<span class=\"_ _0\"></span>aphy die in de t<span class=\"_ _0\"></span>weede helft v<span class=\"_ _2\"></span>an 2022 wer<span class=\"_ _2\"></span>d geboekt, zal zich n<span class=\"_ _0\"></span>aar <span class=\"_ _0\"></span>verwachtin<span class=\"_ _0\"></span>g doorzetten.<span class=\"_ _0\"></span> W<span class=\"_ _2\"></span>at betreft de <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>divisie Digital Print &amp; Chemicals w<span class=\"_ _0\"></span>ordt een herstel v<span class=\"_ _0\"></span>erwacht v<span class=\"_ _2\"></span>an de rendabiliteit op basis v<span class=\"_ _2\"></span>an prijsacties en van een positieve bijdrag<span class=\"_ _0\"></span>e van de Inca-o<span class=\"_ _0\"></span>vername en v<span class=\"_ _2\"></span>an de Zirfon-membranen.<span class=\"_ _0\"></span> De omzet v<span class=\"_ _0\"></span>an Zirfon zal sterk<span class=\"_ _0\"></span> blijven groeien.<span class=\"_ _0\"></span> Bedrijfscontinu\u00efteit in RuslandDe bedrijfsv<span class=\"_ _0\"></span>oering v<span class=\"_ _0\"></span>an de Groep in Rusland bedr<span class=\"_ _0\"></span>aagt minder<span class=\"_ _0\"></span> dan 2% v<span class=\"_ _0\"></span>an de opbrengsten v<span class=\"_ _2\"></span>an de Groep, en heef<span class=\"_ _0\"></span>t voor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>namelijk betr<span class=\"_ _0\"></span>ekking op het segment Radiology Solutions. <span class=\"_ _0\"></span>Agfa pr<span class=\"_ _0\"></span>oduceert niet in Rusland. Sommige <span class=\"_ _0\"></span>Agfa producten,<span class=\"_ _2\"></span> zoals o\ue618set app<span class=\"_ _0\"></span>aratuur<span class=\"_ _2\"></span> en inktproducten kunnen niet lan<span class=\"_ _0\"></span>ger uitg<span class=\"_ _0\"></span>evoer<span class=\"_ _0\"></span>d worden n<span class=\"_ _0\"></span>aar Rusland/W<span class=\"_ _2\"></span>it-Rusland omwille v<span class=\"_ _2\"></span>an beperkingen opge<span class=\"_ _0\"></span>legd door<span class=\"_ _0\"></span> de Europese Gemeenschap<span class=\"_ _2\"></span>. Binnen de beperkingen opgeleg<span class=\"_ _0\"></span>d door de E<span class=\"_ _2\"></span>U en andere nationale authoriteiten, zal <span class=\"_ _0\"></span>Agfa gebr<span class=\"_ _0\"></span>uik mak<span class=\"_ _0\"></span>end van commer<span class=\"_ _0\"></span>ci\u00ebel redelijk<span class=\"_ _2\"></span>e inspanningen, tr<span class=\"_ _0\"></span>achten om de niet-ge\u00efmpa<span class=\"_ _0\"></span>cteerde goe<span class=\"ws1\">-</span>deren uit te lever<span class=\"_ _0\"></span>en en te verschepen. <span class=\"_ _0\"></span>Agfa heeft g<span class=\"_ _0\"></span>een activ<span class=\"_ _0\"></span>a en geen personeel in Oekr<span class=\"_ _0\"></span>a\u00efne dat ge\u00efmp<span class=\"_ _0\"></span>acteerd is door<span class=\"_ _2\"></span> de voortdurende crisis.<span class=\"_ _0\"></span> Indirecte e\ue618ecten uit de situatie in <span class=\"_ _0\"></span>Rusland en Oekra\u00efne he<span class=\"_ _0\"></span>bben voornamelijk<span class=\"_ _0\"></span> betrekking op v<span class=\"_ _0\"></span>erwachte kr<span class=\"_ _0\"></span>edietverlie<span class=\"_ _0\"></span>zen op han<span class=\"ls1 ws1\">-</span>delsv<span class=\"_ _0\"></span>orderingen en <span class=\"_ _0\"></span>vorderin<span class=\"_ _0\"></span>gen uit leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten, beperking<span class=\"_ _0\"></span>en op geldmiddelen en de r<span class=\"_ _0\"></span>ealiseerbaarheid <span class=\"_ _0\"></span>van het busines<span class=\"_ _0\"></span>s plan v<span class=\"_ _0\"></span>an het segment Radiology Solutions rek<span class=\"_ _0\"></span>ening houdend met de verhoog<span class=\"_ _0\"></span>de in\ue617atie en intrest<span class=\"_ _0\"></span>voeten. De <span class=\"_ _0\"></span>Agfa Groep heeft twee dochterondernemin<span class=\"_ _0\"></span>gen in Rusland v<span class=\"_ _2\"></span>an beperkte omv<span class=\"_ _0\"></span>ang.<span class=\"_ _0\"></span> De uitstaande handels<span class=\"_ _0\"></span>vorderin<span class=\"_ _0\"></span>gen in deze t<span class=\"_ _0\"></span>wee ondernemingen bedrag<span class=\"_ _0\"></span>en 1 miljoen Euro op 31 december<span class=\"_ _2\"></span> 2022. De ger<span class=\"_ _0\"></span>ealizeer<span class=\"_ _2\"></span>de omzet in de loop van 20<span class=\"_ _0\"></span>22 in Rusland bedr<span class=\"_ _0\"></span>aagt 25 miljoen euro<span class=\"_ _0\"></span>. Er zijn geen kasmiddelen met beperking<span class=\"_ _0\"></span>en aanwe<span class=\"_ _0\"></span>zig in deze t<span class=\"_ _0\"></span>wee dochteronderneming<span class=\"_ _0\"></span>en.. AL<span class=\"_ _2\"></span>TERNA<span class=\"_ _2\"></span>TIEVE METHODES OM DE PREST<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>TIE <span class=\"_ _2\"></span>VAN DE<span class=\"_ _0\"></span> ONDERNEMING TE<span class=\"_ _0\"></span> METENHet management v<span class=\"_ _2\"></span>an de Groep presenteert de begrippen \u2018<span class=\"_ _1\"></span>Aangepaste EBIT\u2019<span class=\"_ _0\"></span> en \u2018<span class=\"_ _1\"></span>Aangepaste EBITD<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>\u2019 omdat z<span class=\"_ _0\"></span>e aan de hand van de<span class=\"_ _0\"></span>ze begrippen de presta<span class=\"_ _0\"></span>tie v<span class=\"_ _0\"></span>an de verschillende divisies meet,<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> ze v<span class=\"_ _0\"></span>an mening is dat de<span class=\"_ _0\"></span>ze termen relev<span class=\"_ _2\"></span>ant zijn om de \ue616nanci\u00eble presta<span class=\"_ _0\"></span>tie van de Gr<span class=\"_ _0\"></span>oep haar<span class=\"_ _0\"></span> de te rapporter<span class=\"_ _0\"></span>en segmenten te begrijpen.\u2018<span class=\"_ _1\"></span>Aangepaste EBIT\u2019 is het r<span class=\"_ _0\"></span>esultaat uit bedrijfsactiv<span class=\"_ _0\"></span>iteiten voor<span class=\"_ _0\"></span> aftrek<span class=\"_ _0\"></span> van r<span class=\"_ _0\"></span>eorganisatiek<span class=\"_ _0\"></span>osten en voor<span class=\"_ _2\"></span> aftrek v<span class=\"_ _0\"></span>an niet-recur<span class=\"_ _0\"></span><span class=\"ws1\">-</span>rente kos<span class=\"_ _0\"></span>ten. \u2018<span class=\"_ _c3\"></span>Aangepaste EBITD<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> is het resultaat uit <span class=\"_ _0\"></span>bedrijfsactiviteiten v<span class=\"_ _0\"></span>oor afschrijvin<span class=\"_ _0\"></span>gen en voor<span class=\"_ _2\"></span> aftrek v<span class=\"_ _2\"></span>an reorgani<span class=\"ws1\">-</span>satie- en niet-recurrente k<span class=\"_ _2\"></span>osten.Reorganisatiek<span class=\"_ _2\"></span>osten hebben voornamelijk betr<span class=\"_ _0\"></span>ekking op ontslagverg<span class=\"_ _0\"></span>oedingen aan het personeel.<span class=\"_ _2\"></span> Deze kosten w<span class=\"_ _0\"></span>orden ge<span class=\"ws1\">-</span>presenteerd in <span class=\"_ _2\"></span>\u2018Overige bedrijfskos<span class=\"_ _0\"></span>ten<span class=\"_ _2\"></span>\u2019 (toelichting 9.2).<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>er jaar<span class=\"_ _0\"></span>einde 202<span class=\"_ _0\"></span>2 bedrag<span class=\"_ _0\"></span>en de niet-recurrente res<span class=\"_ _0\"></span>ultaten 160 miljoen Eur<span class=\"_ _0\"></span>o en hebben betrekking op g<span class=\"_ _0\"></span>eboekte bijz<span class=\"_ _0\"></span>ondere wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verliezen op goodwill ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an 70 miljoen Euro (Ra<span class=\"_ _0\"></span>diology Solutions), op imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a ten belope v<span class=\"_ _0\"></span>an 3 miljoen Euro<span class=\"_ _2\"></span>, op materi\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a ten belope v<span class=\"_ _2\"></span>an 26 miljoen Euro en op recht-op-gebr<span class=\"_ _0\"></span>uik activ<span class=\"_ _0\"></span>a ten belope v<span class=\"_ _0\"></span>an 15 miljoen Eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> op geboek<span class=\"_ _0\"></span>te kosten met betr<span class=\"_ _0\"></span>ekking tot str<span class=\"_ _0\"></span>ategische transf<span class=\"_ _0\"></span>ormatieprojecten ten belope v<span class=\"_ _2\"></span>an 36 miljoen Euro (<span class=\"_ _0\"></span>verzelfs<span class=\"_ _0\"></span>tandiging v<span class=\"_ _0\"></span>an de business O\ue618set Solutions en aanpassin<span class=\"_ _0\"></span>g van de or<span class=\"_ _0\"></span>ganisatiestructuur<span class=\"_ _0\"></span> in een slanke<span class=\"_ _2\"></span>, weerbar<span class=\"_ _0\"></span>e op de toekomst g<span class=\"_ _0\"></span>erichte structuur),<span class=\"_ _0\"></span> advocatenk<span class=\"_ _0\"></span>osten ten belope v<span class=\"_ _2\"></span>an 4 miljoen Euro,<span class=\"_ _0\"></span> een \u00e9\u00e9nmalige afw<span class=\"_ _0\"></span>aardering van 1 miljoen E<span class=\"_ _0\"></span>uro op voorr<span class=\"_ _2\"></span>aden, consultancy kosten met betr<span class=\"_ _0\"></span>ekking tot ov<span class=\"_ _0\"></span>ernames en afstotingen ten be<span class=\"_ _0\"></span>lope van 2 mil<span class=\"ws1\">-</span>joen Euro en een nega<span class=\"_ _0\"></span>tieve impact v<span class=\"_ _2\"></span>an 1 miljoen Euro met betrekking tot pensioenen en g<span class=\"_ _0\"></span>elijkaardig<span class=\"_ _0\"></span>e plannen.P<span class=\"_ _0\"></span>er jaar<span class=\"_ _0\"></span>einde 2021 be<span class=\"_ _0\"></span>dragen de niet-r<span class=\"_ _0\"></span>ecurrente resulta<span class=\"_ _0\"></span>ten 13 miljoen Eur<span class=\"_ _0\"></span>o en hebben betrekking op g<span class=\"_ _0\"></span>eboekte k<span class=\"_ _0\"></span>osten met betrekking tot str<span class=\"_ _2\"></span>ategische transformatiepr<span class=\"_ _0\"></span>ojecten ten belope v<span class=\"_ _0\"></span>an 20 miljoen Euro (<span class=\"_ _0\"></span>verze<span class=\"_ _0\"></span>lfstandiging v<span class=\"_ _0\"></span>an de business O\ue618set Solutions en aanpassing <span class=\"_ _0\"></span>van de org<span class=\"_ _0\"></span>anisatiestructuur<span class=\"_ _0\"></span> in een slanke<span class=\"_ _2\"></span>, weerbar<span class=\"_ _0\"></span>e op de toekomst g<span class=\"_ _0\"></span>erichte structuur),<span class=\"_ _0\"></span> advocatenk<span class=\"_ _0\"></span>osten v<span class=\"_ _0\"></span>an 1 miljoen Euro<span class=\"_ _2\"></span>, een \u00e9\u00e9nmalige afw<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van 1 miljoen E<span class=\"_ _0\"></span>uro op voorr<span class=\"_ _2\"></span>aden, een \u00e9\u00e9nmalige af<span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>ardering v<span class=\"_ _2\"></span>an oninbare balansposten v<span class=\"_ _2\"></span>an 1 miljoen Euro,<span class=\"_ _0\"></span> een prov<span class=\"_ _0\"></span>isie voor<span class=\"_ _0\"></span> het verla<span class=\"_ _0\"></span>ten van een g<span class=\"_ _0\"></span>eleasde f<span class=\"_ _0\"></span>aciliteit in de V<span class=\"_ _2\"></span>erenigde Staten v<span class=\"_ _2\"></span>an 1 miljoen Euro,<span class=\"_ _0\"></span> een winst uit de <span class=\"_ _0\"></span>verkoop v<span class=\"_ _2\"></span>an activa ten belope v<span class=\"_ _2\"></span>an 7 miljoen Euro en een positieve impact v<span class=\"_ _2\"></span>an 4 miljoen Euro met betrekking tot pensioenen en g<span class=\"_ _0\"></span>elijkaardig<span class=\"_ _0\"></span>e plannen (zie toelichting 9). De volgende ta<span class=\"_ _0\"></span>bel geeft een ov<span class=\"_ _0\"></span>erzicht v<span class=\"_ _0\"></span>an de prestaties <span class=\"_ _0\"></span>van elk<span class=\"_ _0\"></span> te rapporter<span class=\"_ _0\"></span>en segment:Digital Print &amp; O\ue615set  T<span class=\"_ _1\"></span>e rapporteren segment<span class=\"_ _e3\"> </span>HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _18a\"> </span><span class=\"ws19c\">Radiology Solutions</span>TOT<span class=\"_ _0\"></span>AALChemicalsSolutionsMILJOEN EURO<span class=\"_ _1fb\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _95\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _93\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>\ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61f\ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61f<span class=\"_ _95\"> </span><span class=\"ffb\">\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span></span>\ue61f\ue61e\ue61f\ue61f (*)Resultaat van het segment\ue61d\ue61c<span class=\"_ _bf\"> </span>\ue61d\ue61c<span class=\"_ _bf\"> </span>\ue616\ue61d<span class=\"_ _7f\"> </span>(\ue619\ue61f)\ue618(\ue61d\ue618)(\ue61d\ue617)(\ue61a\ue617)<span class=\"_ _bf\"> </span>\ue616\ue619<span class=\"_ _99\"> </span>(\ue61d\ue61e\ue618)Aangepaste EBIT<span class=\"_ _1ea\"> </span>\ue61f\ue61f<span class=\"_ _bf\"> </span>\ue61f\ue61e<span class=\"_ _bf\"> </span>\ue61a\ue61c<span class=\"_ _bf\"> </span>\ue61f\ue61f<span class=\"_ _189\"> </span>\ue619<span class=\"_ _96\"> </span>(\ue61b)<span class=\"_ _84\"> </span>(\ue617)<span class=\"_ _92\"> </span>\ue61d\ue61c<span class=\"_ _bf\"> </span>\ue617\ue61d<span class=\"_ _bf\"> </span>\ue618\ue61eAangepaste EBITDA<span class=\"_ _1fc\"> </span>\ue61a\ue61e<span class=\"_ _bf\"> </span>\ue61f\ue619<span class=\"_ _bf\"> </span>\ue617\ue61d<span class=\"_ _bf\"> </span>\ue616\ue619<span class=\"_ _29\"> </span>\ue61d\ue61b<span class=\"_ _85\"> </span>\ue61a<span class=\"_ _92\"> </span>\ue61d\ue61f<span class=\"_ _82\"> </span>\ue61a\ue617<span class=\"_ _a6\"> </span>\ue61d\ue61f\ue61f<span class=\"_ _4b\"> </span>\ue61d\ue61d\ue61a(*) Segmentresultaat is het res<span class=\"_ _0\"></span>ultaat uit bedrijfsactiviteiten toeg<span class=\"_ _0\"></span>ewezen aan een te r<span class=\"_ _0\"></span>apporteren segment.Reconciliatie van het segmentresultaat van aangepaste EBIT met het resultaat uit bedrijfsactiviteiten<span class=\"_ _1fd\"> </span><span class=\"ffb fc1\">\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span></span>Aangepaste EBIT van het segment<span class=\"_ _1fe\"> </span>\ue617\ue61d<span class=\"_ _bf\"> </span>\ue618\ue61eAangepaste EBIT niet toegewezen aan een segment voornamelijk met betrekking tot \u2018Corporate Services\u2019<span class=\"_ _1ff\"> </span>(\ue61d\ue61b)<span class=\"_ _7f\"> </span>(\ue61d\ue61b)Aangepaste EBIT<span class=\"_ _5e\"> </span>\ue619\ue61f<span class=\"_ _ee\"> </span>\ue61d\ue61cReorganisatiekosten<span class=\"_ _200\"> </span>(\ue61f\ue61e)<span class=\"_ _7f\"> </span>(\ue61a\ue61f)Niet-recurrente kosten<span class=\"_ _201\"> </span>(\ue61d\ue61a)<span class=\"_ _99\"> </span>(\ue61d\ue617\ue61e)Winst (verlies) uit bedrijfsactiviteiten<span class=\"_ _149\"> </span>\ue617<span class=\"_ _8d\"> </span>(\ue61c\ue615\ue61e)Reconciliatie van aangepaste EBIT met aangepaste EBITDAAangepaste EBIT<span class=\"_ _5e\"> </span>\ue619\ue61f<span class=\"_ _ee\"> </span>\ue61d\ue61cAfschrijvingen op immateri\u00eble activa en materi\u00eble activa<span class=\"_ _1d3\"> </span>\ue61a\ue616<span class=\"_ _ee\"> </span>\ue61a\ue618Afschrijvingen recht-op-gebruik activa<span class=\"_ _65\"> </span>\ue61f\ue61c<span class=\"_ _bf\"> </span>\ue61f\ue61cAangepaste EBITDA<span class=\"_ _1cf\"> </span>\ue61c\ue61e\ue619<span class=\"_ _ee\"> </span>\ue617\ue619Reconciliatie van aangepaste EBITDA toegewezen aan een segment met aangepaste EBITDAAangepaste EBITDA toegewezen aan een segment<span class=\"_ _165\"> </span>\ue61c\ue61f\ue61f<span class=\"_ _4b\"> </span>\ue61c\ue61c\ue61dAangepaste EBITDA uit bedrijfsactiviteiten niet toegewezen aan een segment voornamelijk met betrekking tot 'C<span class=\"_ _0\"></span>orporate Services'<span class=\"_ _14d\"> </span>(\ue61d\ue61b)<span class=\"_ _9b\"> </span>(\ue61d\ue61b)Aangepaste EBITDA<span class=\"_ _1cf\"> </span>\ue61c\ue61e\ue619<span class=\"_ _ee\"> </span>\ue617\ue619",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__6-1": {
   "value": ". VERSLA<span class=\"_ _0\"></span>GGEVENDE <span class=\"_ _9\"></span>ENTITEIT W<span class=\"_ _0\"></span>AAROVER WORD<span class=\"_ _2\"></span>T <span class=\"_ _9\"></span>GERAPPORTEERDAgfa-Gev<span class=\"_ _2\"></span>aert NV (\u2018<span class=\"_ _2\"></span>de Onderneming\u2019) is een onderneming die in Belgi\u00eb gevestig<span class=\"_ _0\"></span>d is. Het adr<span class=\"_ _0\"></span>es van de s<span class=\"_ _0\"></span>tatutaire zetel <span class=\"_ _0\"></span>van de Onderneming is Septestr<span class=\"_ _0\"></span>aat 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>, 26<span class=\"_ _0\"></span>40 Mortsel.De geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de Groep ov<span class=\"_ _0\"></span>er 20<span class=\"_ _2\"></span>22 omvat de Ondernemin<span class=\"_ _0\"></span>g en 99 geconsolideerde dochter<span class=\"_ _0\"></span>ondernemin<span class=\"ls1 ws1\">-</span>gen (20<span class=\"_ _0\"></span>21: 96 geconsolideerde dochter<span class=\"_ _0\"></span>ondernemingen) <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>over<span class=\"_ _2\"></span> de Onderneming zeggenschap uitoefent. In<span class=\"_ _2\"></span>vesteringen in dochterondernemingen <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>esomd in toelichting 42.Minderheidsbelangen houden een m<span class=\"_ _0\"></span>aterieel belang aan in neg<span class=\"_ _0\"></span>en dochteronderneming<span class=\"_ _0\"></span>en gelegen in Gr<span class=\"_ _0\"></span>oot-China en de ASEAN-regio<span class=\"_ _2\"></span>. De \ue616nanci\u00eble gegev<span class=\"_ _0\"></span>ens van minderheidsbe<span class=\"_ _0\"></span>langen w<span class=\"_ _0\"></span>orden toege<span class=\"_ _0\"></span>licht in toelichting 37<span class=\"_ _2\"></span>.8. In Eur<span class=\"_ _0\"></span>opa zijn er een p<span class=\"_ _0\"></span>aardochterondernemingen <span class=\"_ _0\"></span>waarin minderheidsbe<span class=\"_ _0\"></span>langen een aandee<span class=\"_ _0\"></span>l aanhouden dat v<span class=\"_ _2\"></span>an ondergeschikt belang is v<span class=\"_ _0\"></span>oor de Gr<span class=\"_ _0\"></span>oep.. CONFORMITEITSVERKLARINGDe geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening wer<span class=\"_ _0\"></span>d opgemaak<span class=\"_ _0\"></span>t in over<span class=\"_ _0\"></span>eenstemming met de International Fin<span class=\"_ _0\"></span>ancial Reporting Stan<span class=\"ws1\">-</span>dards (IFRS) <span class=\"_ _0\"></span>van de Interna<span class=\"_ _0\"></span>tional Accounting Standar<span class=\"_ _2\"></span>ds Board (IASB) zoals aang<span class=\"_ _0\"></span>enomen door de E<span class=\"_ _0\"></span>uropese Unie op 31 december 20<span class=\"_ _2\"></span>22.De Groep heeft geen IFR<span class=\"_ _0\"></span>S standaar<span class=\"_ _0\"></span>den vervroeg<span class=\"_ _0\"></span>d toegepast w<span class=\"_ _0\"></span>elke nog niet <span class=\"_ _0\"></span>van toep<span class=\"_ _0\"></span>assing w<span class=\"_ _2\"></span>aren in 2022. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erdere infor<span class=\"_ _2\"></span><span class=\"ws1\">-</span>matie wor<span class=\"_ _2\"></span>dt verstrekt in toe<span class=\"_ _0\"></span>lichting 51 \u2018Nieuw<span class=\"_ _0\"></span>e standaar<span class=\"_ _0\"></span>den en interpretaties v<span class=\"_ _2\"></span>an standaarden gepubliceer<span class=\"_ _0\"></span>d, nog niet v<span class=\"_ _2\"></span>an kracht per<span class=\"_ _2\"></span> einde boekjaar\u2019<span class=\"_ _1\"></span>. De geconsolideerde sta<span class=\"_ _0\"></span>ten wer<span class=\"_ _0\"></span>den goedgek<span class=\"_ _2\"></span>eurd voor publica<span class=\"_ _0\"></span>tie door de Raad <span class=\"_ _0\"></span>van Bestuur<span class=\"_ _2\"></span> op 21 maart 2023.. FUNCTIONELE<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>ALUT<span class=\"_ _2\"></span>A EN PRESENT<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>TIEV<span class=\"_ _0\"></span>ALUT<span class=\"_ _2\"></span>ADe geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt voorg<span class=\"_ _0\"></span>esteld in euro<span class=\"_ _2\"></span>, wat de f<span class=\"_ _0\"></span>unctionele munt is v<span class=\"_ _0\"></span>an de Onderneming.<span class=\"_ _0\"></span> Alle \ue616nan<span class=\"ws1\">-</span>ci\u00eble informatie is w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en in miljoen euro<span class=\"_ _0\"></span>, afg<span class=\"_ _0\"></span>erond naar<span class=\"_ _0\"></span> het dichtstbijzijnde miljoen, tenzij anders a<span class=\"_ _0\"></span>angeduid.<span class=\"_ _0\"></span> Door het gebruik<span class=\"_ _0\"></span> van afr<span class=\"_ _0\"></span>ondingen is het mog<span class=\"_ _0\"></span>elijk dat de som v<span class=\"_ _2\"></span>an individuele lijnen in een tabel niet ov<span class=\"_ _0\"></span>ereenkomt met het totaal van die lijnen,<span class=\"_ _2\"></span> daar de totalen zelf afg<span class=\"_ _0\"></span>erond wor<span class=\"_ _0\"></span>den naar<span class=\"_ _0\"></span> het dichtstbijzijnde miljoen.W<span class=\"_ _2\"></span>AARDERINGSREGELS\ue682\ue686<span class=\"_ _0\"></span>. W<span class=\"_ _2\"></span>AARDERINGSBASISDe geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening is opgesteld op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an historische kostprijs,<span class=\"_ _2\"></span> met uitzondering van de v<span class=\"_ _0\"></span>olgende v<span class=\"_ _2\"></span>an materieel belan<span class=\"_ _0\"></span>g zijnde balansposten: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Afgeleide \ue616nanci\u00eble instr<span class=\"_ _0\"></span>umenten worden g<span class=\"_ _0\"></span>ew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws50\">Niet-afgeleide \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a gewaar<span class=\"_ _2\"></span>deerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met verwerking v<span class=\"_ _2\"></span>an waar<span class=\"_ _0\"></span>deveranderin<span class=\"_ _0\"></span>gen in de wins<span class=\"_ _0\"></span>t- en </span></span>verliesrek<span class=\"_ _2\"></span>ening worden gew<span class=\"_ _2\"></span>aardeerd aan re\u00eb<span class=\"_ _0\"></span>le w<span class=\"_ _0\"></span>aarde; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws31\">Investering<span class=\"_ _0\"></span>en in aandelen en schuldinstrumenten aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>via de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span></span></span>deerd aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Uitgestelde ov<span class=\"_ _0\"></span>ernameprijs bij verwerving<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an ondernemingen w<span class=\"_ _0\"></span>ordt gew<span class=\"_ _2\"></span>aardeerd aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">V<span class=\"_ _2\"></span>erplichtingen voor<span class=\"_ _0\"></span> op aandelen geb<span class=\"_ _0\"></span>aseerde betalingen <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsb5\">Activa met betre<span class=\"_ _0\"></span>kking tot toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen en ander<span class=\"_ _0\"></span>e pensioenplannen wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble </span></span>wa<span class=\"_ _0\"></span>arde; en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws3c\">De contante waar<span class=\"_ _2\"></span>de van de brutov<span class=\"_ _0\"></span>erplichtingen uit toege<span class=\"_ _0\"></span>zegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en wordt bep<span class=\"_ _0\"></span>aald volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _0\"></span>projected </span></span>unit credit\u2019<span class=\"_ _2\"></span>-methode<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__9": {
   "value": "De geconsolideerde sta<span class=\"_ _0\"></span>ten wer<span class=\"_ _0\"></span>den goedgek<span class=\"_ _2\"></span>eurd voor publica<span class=\"_ _0\"></span>tie door de Raad <span class=\"_ _0\"></span>van Bestuur<span class=\"_ _2\"></span> op 21 maart 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__12": {
   "value": ". SCHA<span class=\"_ _2\"></span>TTINGEN EN<span class=\"_ _0\"></span> OORDELEN <span class=\"_ _2\"></span>VAN HET MANA<span class=\"_ _0\"></span>GEMENTBij de opmaak v<span class=\"_ _2\"></span>an de geconsolideerde jaarr<span class=\"_ _0\"></span>ekening in o<span class=\"_ _0\"></span>vereenstemming met IFR<span class=\"_ _0\"></span>S heeft het management insch<span class=\"_ _0\"></span>attingen en veronders<span class=\"_ _0\"></span>tellingen gem<span class=\"_ _0\"></span>aakt die een bel<span class=\"_ _0\"></span>angrijke impa<span class=\"_ _0\"></span>ct hebben op de toepassing v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>deringsrege<span class=\"_ _0\"></span>ls v<span class=\"_ _0\"></span>an de Groep en de ger<span class=\"_ _2\"></span>apporteerde waar<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a, v<span class=\"_ _0\"></span>erplichtingen, ink<span class=\"_ _2\"></span>omsten en kosten.Aanpassing<span class=\"_ _0\"></span>en aan boekhoudkundig<span class=\"_ _0\"></span>e inschatting<span class=\"_ _0\"></span>en worden pr<span class=\"_ _0\"></span>ospectief toegepast.<span class=\"_ _0\"></span> Boekhoudk<span class=\"_ _0\"></span>undige inschatting<span class=\"_ _0\"></span>en en onderliggende ver<span class=\"_ _0\"></span>onderstellingen <span class=\"_ _0\"></span>worden op continue b<span class=\"_ _0\"></span>asis herzien en kunnen afw<span class=\"_ _0\"></span>ijken v<span class=\"_ _2\"></span>an de actuele waar<span class=\"_ _0\"></span>den.De onderwerpen w<span class=\"_ _0\"></span>aarbij een hoge mate v<span class=\"_ _2\"></span>an oordeelsv<span class=\"_ _0\"></span>orming is vereis<span class=\"_ _0\"></span>t of wa<span class=\"_ _0\"></span>arbij het gebruik <span class=\"_ _0\"></span>van scha<span class=\"_ _0\"></span>ttingen en v<span class=\"_ _0\"></span>er<span class=\"ls1 ws1\">-</span>onderstellingen be<span class=\"_ _0\"></span>langrijk is v<span class=\"_ _0\"></span>oor de opma<span class=\"_ _0\"></span>ak v<span class=\"_ _0\"></span>an de geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>den hierna weerg<span class=\"_ _0\"></span>egeven met<span class=\"_ _0\"></span> verwijzing naar<span class=\"_ _2\"></span> de betre\ue618ende toelichting w<span class=\"_ _0\"></span>aar meer<span class=\"_ _2\"></span> informatie wordt <span class=\"_ _0\"></span>verstrek<span class=\"_ _2\"></span>t.Onderwerpen die een hoge mate van oordeelsvorming, schattingen en veronderstellingen vereisen<span class=\"_ _e2\"> </span>T<span class=\"_ _2\"></span>oelichtingenDe netto contante waarde van geschatte toekomstige kasstromen die wordt gebruikt bij het toetsen  T<span class=\"_ _2\"></span>oelichting \ue61f\ue619 \u2018Immateri\u00eble activa op bijzondere waardeverminderingenen goodwill\u2019Het beoordelen van de geschiktheid van de verplichtingen voor lopende of verwachte onderzoeken  T<span class=\"_ _2\"></span>oelichting \ue61d\ue619 \u2018Winstbelastingen\u2019naar de belastingverplichtingen over voorgaande jarenHet bepalen van de recupereerbaarheid van uitgestelde belastingvorderingen<span class=\"_ _da\"> </span>T<span class=\"_ _2\"></span>oelichting \ue61d\ue619 \u2018Winstbelastingen\u2019De actuari\u00eble veronderstellingen die gebruikt worden voor de waardering van toegezegdpensioenregelingen<span class=\"_ _4b\"> </span>T<span class=\"_ _1\"></span>oelichting \ue61d\ue61a \u2018Personeelsbeloningen\u2019Erkenning van de opbrengsten van overeenkomsten waarin meerdere goederen en/of diensten samen worden T<span class=\"_ _2\"></span>oelichting \ue61c \u2018Opbrengsten\u2019aangeboden aan de koper (\u2018multiple-element arrangements\u2019)Bijzondere waardeverminderingsverliezen op \ue614nanci\u00eble activa op basis van verwachte kredietverliezen<span class=\"_ _1bb\"> </span>T<span class=\"_ _2\"></span>oelichting \ue61f\ue61f.\ue61f \u2018V<span class=\"_ _2\"></span>erwachte kredietverliezen\u2019Bijkomend heeft het man<span class=\"_ _0\"></span>agement een belangrijk<span class=\"_ _0\"></span>e beoordelin<span class=\"_ _0\"></span>g gemaak<span class=\"_ _0\"></span>t omtrent de presentatie en toelichtin<span class=\"_ _0\"></span>g over<span class=\"_ _0\"></span> de ge<span class=\"ws1\">-</span>plande verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an de bedrijfsactiviteit '<span class=\"_ _0\"></span>O\ue618set Solutions<span class=\"_ _2\"></span>'<span class=\"_ _2\"></span>. Dez<span class=\"_ _0\"></span>e beoordelin<span class=\"_ _0\"></span>g wordt hiern<span class=\"_ _0\"></span>a meer in detail toege<span class=\"_ _0\"></span>licht.4.<span class=\"_ _2\"></span>1 Beo<span class=\"_ _9\"></span>ordeling van het management omtrent de presentatie en toelichting over 'O\ue61eset Solutions' als '<span class=\"_ _1\"></span>Activa aangehouden vo<span class=\"_ _9\"></span>or verkoop en be\u00ebindigde activiteiten'Het management v<span class=\"_ _2\"></span>an de Groep heeft besloten dat de voorw<span class=\"_ _0\"></span>aarden z<span class=\"_ _0\"></span>oals beschrev<span class=\"_ _0\"></span>en in IFRS 5 <span class=\"ff11 ws46\">\u2018V<span class=\"_ _2\"></span>aste act<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>a aangehouden <span class=\"_ _0\"></span>voor </span>verkoop en<span class=\"ff1 ws1\"> </span><span class=\"ls46 ws15\">be\u00ebindigde activiteiten<span class=\"_ _2\"></span>\u2019<span class=\"ff1 ls1 wsd1\"> niet voldaan zijn op 31 december<span class=\"_ _2\"></span> 2022. V<span class=\"_ _2\"></span>olgens de<span class=\"_ _0\"></span>ze standaar<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>dt het netto actief v<span class=\"_ _0\"></span>an </span></span>de bedrijfsactiviteit (in dit g<span class=\"_ _0\"></span>eval O\ue618set Solutions<span class=\"_ _0\"></span>) in \u00e9\u00e9n lijn op de balans als <span class=\"_ _0\"></span>\u2018beschikbaar<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oop<span class=\"_ _2\"></span>\u2019 getoond w<span class=\"_ _0\"></span>anneer de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van dit netto actief voorname<span class=\"_ _0\"></span>lijk door een <span class=\"_ _0\"></span>verkoop<span class=\"_ _0\"></span>verrichting w<span class=\"_ _0\"></span>ordt ger<span class=\"_ _0\"></span>ecupereerd.<span class=\"_ _0\"></span> Dit is uitsluitend het gev<span class=\"_ _0\"></span>al w<span class=\"_ _0\"></span>anneer de in aanmerkin<span class=\"_ _0\"></span>g genomen groep v<span class=\"_ _2\"></span>an bedrijfsmiddelen onmiddellijk beschikbaar<span class=\"_ _0\"></span> is voor<span class=\"_ _2\"></span> verkoop in haar<span class=\"_ _0\"></span> huidige toestand.<span class=\"_ _0\"></span> Deze v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>de is vervuld indien er<span class=\"_ _2\"></span> uitsluitend gewone en gebruik<span class=\"_ _0\"></span>elijke v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den gelink<span class=\"_ _0\"></span>t aan een verkoop nog moeten <span class=\"_ _0\"></span>worden v<span class=\"_ _0\"></span>ervuld en de verk<span class=\"_ _0\"></span>oop hoogstw<span class=\"_ _0\"></span>aarschijnlijk is.Op 30 augustus 20<span class=\"_ _0\"></span>22 heeft de Groep een o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omst afgesloten tot v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an de bedrijfsactiviteit \u2018O\ue618set Solutions<span class=\"_ _2\"></span>\u2019 aan een \ue616nanci\u00eble groep <span class=\"_ _0\"></span>Aurelius.<span class=\"_ _2\"></span> Het management verwa<span class=\"_ _0\"></span>cht om deze v<span class=\"_ _0\"></span>erkoop te v<span class=\"_ _0\"></span>oltooien op 3 april 2023,<span class=\"_ _0\"></span> nadat alle <span class=\"_ _0\"></span>wet<span class=\"ws1\">-</span>telijke g<span class=\"_ _0\"></span>oedkeuring<span class=\"_ _0\"></span>en wer<span class=\"_ _0\"></span>den bekomen en alle stappen tot afsplitsing <span class=\"_ _0\"></span>van de bedrijfsa<span class=\"_ _0\"></span>ctiviteit wer<span class=\"_ _0\"></span>den voltooid.<span class=\"_ _0\"></span> Intussen zal O\ue618set Solutions deel blijven uitmak<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep en haar<span class=\"_ _0\"></span> bedrijfsactiviteiten g<span class=\"_ _0\"></span>ewoon ver<span class=\"_ _2\"></span>der zetten.E\u00e9n v<span class=\"_ _0\"></span>an de belangrijks<span class=\"_ _0\"></span>te stappen in het afsplitsen v<span class=\"_ _0\"></span>an de bedrijfsactiviteit alv<span class=\"_ _0\"></span>orens de verk<span class=\"_ _0\"></span>oop kan wor<span class=\"_ _0\"></span>den voltooid betref<span class=\"_ _0\"></span>t het afsplitsen in de VS en C<span class=\"_ _0\"></span>anada v<span class=\"_ _2\"></span>an de bedrijfsactiviteit \u2018O\ue618set Solutions<span class=\"_ _2\"></span>\u2019 los van de oper<span class=\"_ _2\"></span>aties in \u2018Digital Print &amp; Chemi<span class=\"ws1\">-</span>cals\u2019<span class=\"_ _c3\"></span>. Deze afsplitsing<span class=\"_ _0\"></span>en gaan gep<span class=\"_ _0\"></span>aard met de implementatie <span class=\"_ _0\"></span>van nieuw<span class=\"_ _0\"></span>e transactione<span class=\"_ _0\"></span>le systemen <span class=\"_ _0\"></span>voor de <span class=\"_ _2\"></span>\u2018O\ue618set Solutions\u2019 bedrijfsactiviteit in de entiteiten die in de <span class=\"_ _0\"></span>VS en Canada speci\ue616e<span class=\"_ _0\"></span>k opgericht w<span class=\"_ _0\"></span>erden met het oog op de afsplitsing<span class=\"_ _0\"></span>en.Naast E<span class=\"_ _0\"></span>uropa is Noor<span class=\"_ _2\"></span>d Amerika \u00e9\u00e9n van de belan<span class=\"_ _0\"></span>grijkste regio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s w<span class=\"_ _2\"></span>aar w<span class=\"_ _0\"></span>aarde w<span class=\"_ _0\"></span>ordt gecr<span class=\"_ _0\"></span>e\u00eberd v<span class=\"_ _0\"></span>oor O\ue618set Solutions en dus tevens belangrijk<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> de bedoelde afstoting n<span class=\"_ _0\"></span>aar de <span class=\"_ _0\"></span>Aurelius Gr<span class=\"_ _0\"></span>oep.<span class=\"_ _0\"></span> Noord <span class=\"_ _0\"></span>Amerika speelt een belangrijk<span class=\"_ _0\"></span>e rol, z<span class=\"_ _0\"></span>owel inzake bruto mar<span class=\"_ _0\"></span>ge als inzake prijsev<span class=\"_ _0\"></span>olutie,<span class=\"_ _0\"></span> zow<span class=\"_ _0\"></span>el in \ue616lm als in platen.<span class=\"_ _0\"></span> Noemensw<span class=\"_ _2\"></span>aardig is tevens het belang v<span class=\"_ _2\"></span>an deze regio in de aan<span class=\"_ _0\"></span>voer <span class=\"_ _0\"></span>van pl<span class=\"_ _0\"></span>aten geproduceer<span class=\"_ _0\"></span>d in Europ<span class=\"_ _0\"></span>a en dus tevens de ondersteuning v<span class=\"_ _2\"></span>an de productie-infrastructuur<span class=\"_ _2\"></span> in Duitsland (Wiesb<span class=\"_ _0\"></span>aden): in 20<span class=\"_ _0\"></span>22 verteg<span class=\"_ _0\"></span>enwoor<span class=\"_ _2\"></span>digt de regio Noord Amerika 28% v<span class=\"_ _2\"></span>an het productievolume van de<span class=\"_ _0\"></span>ze fa<span class=\"_ _0\"></span>briek. De aanw<span class=\"_ _0\"></span>ezigheid v<span class=\"_ _2\"></span>an de \u2018O\ue618set Solutions\u2019<span class=\"_ _2\"></span> bedrijfsactiviteit in de VS en Cana<span class=\"_ _0\"></span>da is tevens v<span class=\"_ _2\"></span>anuit een strategisch oogpunt belangrijk,<span class=\"_ _0\"></span> meer in het bijzonder<span class=\"_ _2\"></span> wat de concurrentie<span class=\"_ _0\"></span>kracht v<span class=\"_ _2\"></span>an de Groep betreft. Het is bijg<span class=\"_ _0\"></span>evolg duidelijk d<span class=\"_ _0\"></span>at de regio Noord <span class=\"_ _0\"></span>Amerika een essentieel onderdeel <span class=\"_ _0\"></span>vormt v<span class=\"_ _0\"></span>an de door de Gr<span class=\"_ _0\"></span>oep geplande v<span class=\"_ _0\"></span>erkooptr<span class=\"_ _0\"></span>ansactie v<span class=\"_ _0\"></span>an de O\ue618set Solutions bedrijfsactiviteit.<span class=\"_ _0\"></span> Het afzonderen v<span class=\"_ _2\"></span>an de O\ue618set Solutions bedrijfsactiviteit v<span class=\"_ _0\"></span>an de overig<span class=\"_ _0\"></span>e bedrijfsactiviteiten v<span class=\"_ _2\"></span>an de Groep in de VS en Canad<span class=\"_ _0\"></span>a vereist de implementa<span class=\"_ _0\"></span>tie van een nieu<span class=\"_ _0\"></span>w transa<span class=\"_ _0\"></span>ctioneel systeem (S<span class=\"_ _0\"></span>AP ERP) in beide landen. Dit nieuw<span class=\"_ _0\"></span>e SAP ERP s<span class=\"_ _0\"></span>ysteem <span class=\"_ _ce\"></span><span class=\"ws1\"> </span>dient alle kernproces<span class=\"_ _0\"></span>sen voor<span class=\"_ _0\"></span> het runnen v<span class=\"_ _0\"></span>an een bedrijfsactiviteit te om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>tten: \ue616nanci\u00ebn, personeelszak<span class=\"_ _0\"></span>en, bev<span class=\"_ _0\"></span>oorrading <span class=\"_ _54\"></span><span class=\"ws1\"> </span>van pr<span class=\"_ _0\"></span>oducten, dienstv<span class=\"_ _0\"></span>erlening aan klanten,<span class=\"_ _0\"></span> aankoop en ander<span class=\"_ _0\"></span>e processen. In de uit<span class=\"_ _0\"></span>voering v<span class=\"_ _2\"></span>an de afsplitsing van de <span class=\"_ _ab\"></span><span class=\"ls1 ws1\"> </span>\u2018O\ue618set Solutions<span class=\"_ _0\"></span>\u2019 bedrijfsactiv<span class=\"_ _0\"></span>iteit in de VS en C<span class=\"_ _0\"></span>anada v<span class=\"_ _2\"></span>an de overige bedrijfsactiviteiten moeten er<span class=\"_ _2\"></span> nog belangrijke stap<span class=\"ws1\">-</span>pen wor<span class=\"_ _0\"></span>den genomen in het eerste k<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>artaal v<span class=\"_ _0\"></span>an 2023.<span class=\"_ _0\"></span> Het management beschou<span class=\"_ _0\"></span>wt de implementatie v<span class=\"_ _0\"></span>an een nieuw ERP systeem niet als g<span class=\"_ _0\"></span>ewoon en algemeen gan<span class=\"_ _0\"></span>gbaar<span class=\"_ _0\"></span> in het kader <span class=\"_ _0\"></span>van de afstotin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an een bedrijfsactiviteit,<span class=\"_ _0\"></span> zelfs niet in het <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>kader <span class=\"_ _0\"></span>van een lokale afsplitsings<span class=\"_ _2\"></span>verrichting. De lokale afsplitsing<span class=\"_ _0\"></span>en in de VS en Can<span class=\"_ _0\"></span>ada conform lokaal g<span class=\"_ _0\"></span>eldende regel<span class=\"ws1\">-</span>geving zijn <span class=\"_ _0\"></span>voorzien op 31 maart 20<span class=\"_ _2\"></span>23, onmiddellijk gev<span class=\"_ _0\"></span>olgd door<span class=\"_ _0\"></span> het operationee<span class=\"_ _0\"></span>l worden <span class=\"_ _0\"></span>van de nieuw<span class=\"_ _0\"></span>e ERP sys<span class=\"_ _0\"></span>temen.Op 31 december 20<span class=\"_ _2\"></span>22 is bedoelde groep v<span class=\"_ _0\"></span>an bedrijfsmiddelen niet onmiddellijk beschikb<span class=\"_ _0\"></span>aar v<span class=\"_ _0\"></span>oor <span class=\"_ _0\"></span>verkoop in ha<span class=\"_ _0\"></span>ar huidig<span class=\"_ _0\"></span>e toestand. Het afz<span class=\"_ _0\"></span>onderen v<span class=\"_ _0\"></span>an de O\ue618set Solutions bedrijfsactiviteit <span class=\"_ _0\"></span>in de VS en Cana<span class=\"_ _0\"></span>da v<span class=\"_ _0\"></span>an de activiteiten Digital Print &amp; Chemicals en de implementatie v<span class=\"_ _0\"></span>an het ERP systeem <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de O\ue618set Solutions bedrijfsactiviteiten in die regio zijn es<span class=\"_ _0\"></span>sen<span class=\"ws1\">-</span>ti\u00eble voorw<span class=\"_ _0\"></span>aarden die nog in bel<span class=\"_ _0\"></span>angrijke ma<span class=\"_ _0\"></span>te voltooid moeten wor<span class=\"_ _0\"></span>den in de loop v<span class=\"_ _0\"></span>an het eerste k<span class=\"_ _0\"></span>warta<span class=\"_ _0\"></span>al van 2<span class=\"_ _0\"></span>023.<span class=\"_ _0\"></span> Deze voorwa<span class=\"_ _0\"></span>arden k<span class=\"_ _0\"></span>unnen niet als gewoon en g<span class=\"_ _0\"></span>ebruikelijk<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den beschouwd in het ka<span class=\"_ _0\"></span>der v<span class=\"_ _2\"></span>an de verkoop v<span class=\"_ _0\"></span>an voornoemde groep v<span class=\"_ _0\"></span>an bedrijfsmiddelen.Het management v<span class=\"_ _0\"></span>erwacht da<span class=\"_ _0\"></span>t op 31 maart 20<span class=\"_ _0\"></span>23 alle criteria om O\ue618set Solutions te behandelen als een be\u00ebindig<span class=\"_ _0\"></span>de bedrijfs<span class=\"ws1\">-</span>activiteit v<span class=\"_ _0\"></span>oldaan zullen zijn. De b<span class=\"_ _0\"></span>asis \ue616nanci\u00eble staten <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep over<span class=\"_ _0\"></span> het eerste k<span class=\"_ _0\"></span>warta<span class=\"_ _0\"></span>al 2023 zullen de netto a<span class=\"_ _0\"></span>ctiva die toegewe<span class=\"_ _0\"></span>zen kunnen <span class=\"_ _0\"></span>worden a<span class=\"_ _0\"></span>an O\ue618set Solutions en die het voorwerp zullen uitmak<span class=\"_ _2\"></span>en van de verk<span class=\"_ _0\"></span>ooptransactie <span class=\"_ _0\"></span>opnemen als \u2018<span class=\"_ _2\"></span>aangehouden voor<span class=\"_ _2\"></span> verkoop en be\u00ebindigde be<span class=\"_ _0\"></span>drijfsactiviteiten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Bij eerste toepas<span class=\"_ _0\"></span>sing v<span class=\"_ _0\"></span>an de classi\ue616catie als <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>aangehou<span class=\"ws1\">-</span>den voor<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oop<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span> worden de a<span class=\"_ _0\"></span>ctiva aan<span class=\"_ _0\"></span>gehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop gew<span class=\"_ _2\"></span>aardeerd aan de la<span class=\"_ _0\"></span>agste w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an hun boekw<span class=\"_ _0\"></span>aarde en hun re\u00eble w<span class=\"_ _2\"></span>aarde minus de kosten v<span class=\"_ _0\"></span>oor afstotin<span class=\"_ _0\"></span>g van de a<span class=\"_ _0\"></span>ctiviteit. <span class=\"_ _0\"></span>Aangezien de Gr<span class=\"_ _0\"></span>oep een verk<span class=\"_ _0\"></span>oopovereenk<span class=\"_ _2\"></span>omst heeft ondertekend,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt de verk<span class=\"_ _0\"></span>oopprijs, bestaande uit een v<span class=\"_ _2\"></span>ast en varia<span class=\"_ _0\"></span>bel deel, g<span class=\"_ _0\"></span>ebruikt als bena<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde van de netto af te stoten a<span class=\"_ _0\"></span>ctiva.De Groep w<span class=\"_ _2\"></span>aardeert al haar a<span class=\"_ _0\"></span>ctiva o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omstig met de v<span class=\"_ _0\"></span>an toepassing zijnde IFRS<span class=\"_ _0\"></span>. V<span class=\"_ _2\"></span>aste activ<span class=\"_ _2\"></span>a zoals immateri\u00eble ac<span class=\"ws1\">-</span>tiva en m<span class=\"_ _0\"></span>ateri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a wor<span class=\"_ _0\"></span>den conform IFRS 36 getoetst op bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardeverminderingsv<span class=\"_ _0\"></span>erliezen <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> hiervoor indicatie bes<span class=\"_ _0\"></span>taat. Gelet op het bes<span class=\"_ _0\"></span>taan v<span class=\"_ _0\"></span>an een verk<span class=\"_ _0\"></span>oopovereenk<span class=\"_ _2\"></span>omst en de inschatting van de <span class=\"_ _0\"></span>verkoopprijs die minder bedr<span class=\"_ _2\"></span>aagt dan de boekw<span class=\"_ _2\"></span>aarde van de <span class=\"_ _0\"></span>vas<span class=\"_ _0\"></span>te activa,<span class=\"_ _2\"></span> inclusief<span class=\"_ _9\"></span> de recht-op-gebruik<span class=\"_ _0\"></span> activ<span class=\"_ _0\"></span>a, w<span class=\"_ _0\"></span>erd een bijzonder<span class=\"_ _2\"></span> waar<span class=\"_ _0\"></span><span class=\"ws1\">-</span>deverminderings<span class=\"_ _0\"></span>verlies geboek<span class=\"_ _2\"></span>t voor de volle<span class=\"_ _0\"></span>dige boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an bedoelde activa.<span class=\"_ _0\"></span> Bijgevolg <span class=\"_ _0\"></span>werd op 31 december<span class=\"_ _2\"></span> 2022 een w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlies <span class=\"_ _0\"></span>van in totaal 41 miljoen eur<span class=\"_ _0\"></span>o voor<span class=\"_ _0\"></span> de materi\u00eble v<span class=\"_ _2\"></span>aste activa en de r<span class=\"_ _0\"></span>echt-op-gebruik a<span class=\"_ _0\"></span>ctiva opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening. P<span class=\"_ _2\"></span>er einde 2019 w<span class=\"_ _0\"></span>as reeds het v<span class=\"_ _0\"></span>olledige bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an de goodwill toew<span class=\"_ _0\"></span>ijsbaar<span class=\"_ _0\"></span> aan de activiteit O\ue618set Solutions afg<span class=\"_ _0\"></span>ewaar<span class=\"_ _2\"></span>deerd.  De overig<span class=\"_ _0\"></span>e activ<span class=\"_ _0\"></span>a zoals v<span class=\"_ _0\"></span>oorraden,<span class=\"_ _2\"></span> handelsvorderin<span class=\"_ _0\"></span>gen en uitgestelde be<span class=\"_ _0\"></span>las<span class=\"ws1\">-</span>tingvorderin<span class=\"_ _0\"></span>gen wer<span class=\"_ _0\"></span>den per 31 december<span class=\"_ _2\"></span> 2022 tevens gew<span class=\"_ _2\"></span>aardeerd ov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>tig met de v<span class=\"_ _0\"></span>an toepassing zijnde IFRS.<span class=\"_ _2\"></span> Dit heeft niet geleid tot het erk<span class=\"_ _0\"></span>ennen v<span class=\"_ _0\"></span>an bijkomende w<span class=\"_ _2\"></span>aardeverminderingen met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an een w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g op uitgestelde bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen. Inzak<span class=\"_ _0\"></span>e de extr<span class=\"_ _0\"></span>a uitgestelde bel<span class=\"_ _0\"></span>astingk<span class=\"_ _0\"></span>ost geboek<span class=\"_ _0\"></span>t per ja<span class=\"_ _0\"></span>areinde 20<span class=\"_ _0\"></span>22 verwijzen <span class=\"_ _0\"></span>we naar<span class=\"_ _0\"></span> toelichting 17 <span class=\"_ _2\"></span>\u2018Winstbelasting<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.In 2023,<span class=\"_ _2\"></span> wanneer <span class=\"_ _0\"></span>voldaan is aan de criteria g<span class=\"_ _0\"></span>especi\ue616eerd in IFRS 5 om de netto activ<span class=\"_ _2\"></span>a van O\ue618set Solutions te tonen als <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>aan<span class=\"ws1\">-</span>gehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>, zal de volledige gr<span class=\"_ _0\"></span>oep v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a die wordt af<span class=\"_ _0\"></span>gestoten w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aardeerd aan hun r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde na aftrek<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de kosten v<span class=\"_ _0\"></span>oor afstotin<span class=\"_ _0\"></span>g. Dit zal r<span class=\"_ _0\"></span>esulteren in een bijk<span class=\"_ _0\"></span>omend verlies in de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>.Het totaal verw<span class=\"_ _0\"></span>achte verlies da<span class=\"_ _0\"></span>t aan de transa<span class=\"_ _0\"></span>ctie kan worden g<span class=\"_ _0\"></span>elinkt w<span class=\"_ _0\"></span>ordt gesch<span class=\"_ _0\"></span>at op 100 tot 115 miljoen eur<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Dit bedrag is een zo goed mog<span class=\"_ _0\"></span>elijke inscha<span class=\"_ _0\"></span>tting v<span class=\"_ _0\"></span>an het totale verlies,<span class=\"_ _0\"></span> berekend op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de voorhanden zijnde inform<span class=\"_ _0\"></span>atie per 31 december 20<span class=\"_ _2\"></span>22 en omvat <span class=\"_ _0\"></span>volgende componenten: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws20\">Het waar<span class=\"_ _2\"></span>deverminderingsverlies op materi\u00eb<span class=\"_ _0\"></span>le vas<span class=\"_ _0\"></span>te activa en <span class=\"_ _2\"></span>\u2018recht-op-ge<span class=\"_ _0\"></span>bruik<span class=\"_ _0\"></span>\u2019 activ<span class=\"_ _2\"></span>a, erkend op 31 december<span class=\"_ _0\"></span> 2022 con<span class=\"ws1\">-</span></span></span>form IAS 36 voor<span class=\"_ _2\"></span> een bedrag v<span class=\"_ _0\"></span>an 41 miljoen euro; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsf2\">De waar<span class=\"_ _2\"></span>devermindering op uitgestelde belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en, erkend op 31 december<span class=\"_ _2\"></span> 2022 conform IAS 12 voor<span class=\"_ _2\"></span> een </span></span>bedrag <span class=\"_ _0\"></span>van 8 miljoen eur<span class=\"_ _0\"></span>o; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsb4\">De kosten rechtstr<span class=\"_ _0\"></span>eeks toewijsb<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span> aan de geplande v<span class=\"_ _0\"></span>erkooptr<span class=\"_ _0\"></span>ansactie: deze k<span class=\"_ _0\"></span>ost wer<span class=\"_ _2\"></span>d reeds erkend in de resultaten o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> </span></span>2022 en be<span class=\"_ _0\"></span>dragen in tota<span class=\"_ _0\"></span>al 5 miljoen euro; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws14\">W<span class=\"_ _2\"></span>anneer de voorw<span class=\"_ _0\"></span>aarden opg<span class=\"_ _0\"></span>elegd door<span class=\"_ _0\"></span> IFRS 5 zijn vold<span class=\"_ _0\"></span>aan om de groep v<span class=\"_ _2\"></span>an activa te tonen als \u2018<span class=\"_ _2\"></span>aangehouden voor<span class=\"_ _2\"></span> </span></span>verkoop<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>: het impact v<span class=\"_ _2\"></span>an het verschil tussen de re\u00eble w<span class=\"_ _2\"></span>aarde minus kosten voor<span class=\"_ _2\"></span> afstoting en de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de activa aangehouden <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>verkoop <span class=\"_ _0\"></span>wordt erk<span class=\"_ _0\"></span>end: dit wor<span class=\"_ _0\"></span>dt verw<span class=\"_ _0\"></span>acht in het eerste k<span class=\"_ _0\"></span>wartaal <span class=\"_ _0\"></span>van 2<span class=\"_ _0\"></span>023; en  <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse6\">De opname in resultaat v<span class=\"_ _2\"></span>an de koersresultaten die historisch opg<span class=\"_ _0\"></span>ebouw<span class=\"_ _0\"></span>d werden op in<span class=\"_ _2\"></span>vesteringen in buitenlandse acti<span class=\"ws1\">-</span></span></span>viteiten toewijsb<span class=\"_ _0\"></span>aar aan de O\ue618set Solutions be<span class=\"_ _0\"></span>drijfsactiviteit en die v<span class=\"_ _0\"></span>oorheen opgenomen wer<span class=\"_ _0\"></span>den in het eigen vermo<span class=\"ws1\">-</span>gen tot op het ogenblik<span class=\"_ _0\"></span> van <span class=\"_ _0\"></span>werke<span class=\"_ _0\"></span>lijke afstoting v<span class=\"_ _2\"></span>an de bedrijfsactiviteit. Dit moment is v<span class=\"_ _0\"></span>oorzien op 3 april 202<span class=\"_ _0\"></span>3.Het verw<span class=\"_ _0\"></span>achte verlies houdt r<span class=\"_ _0\"></span>ekening met een v<span class=\"_ _0\"></span>erkoopprijs e<span class=\"_ _0\"></span>xclusief over<span class=\"_ _2\"></span> te dragen geldmiddelen en kasequiv<span class=\"_ _2\"></span>alenten vari\u00ebr<span class=\"_ _0\"></span>end tussen 15 en 30 miljoen eur<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Deze v<span class=\"_ _0\"></span>erkoopprijs houdt onder<span class=\"_ _0\"></span> meer r<span class=\"_ _0\"></span>ekening met o<span class=\"_ _0\"></span>verdr<span class=\"_ _2\"></span>acht van pensioen- en soortgelijk<span class=\"_ _0\"></span>e schulden aan de verk<span class=\"_ _0\"></span>oper ten belope <span class=\"_ _0\"></span>van ong<span class=\"_ _0\"></span>eveer<span class=\"_ _0\"></span> 50 miljoen euro<span class=\"_ _0\"></span>.Zowel de ev<span class=\"_ _0\"></span>olutie v<span class=\"_ _0\"></span>an het werkkapitaal als de schuldpositie op da<span class=\"_ _0\"></span>tum van het <span class=\"_ _0\"></span>voltooien v<span class=\"_ _0\"></span>an de verk<span class=\"_ _0\"></span>ooptransactie z<span class=\"_ _0\"></span>ullen het bedrag <span class=\"_ _0\"></span>van de v<span class=\"_ _0\"></span>erkoopprijs,<span class=\"_ _0\"></span> exclusief ov<span class=\"_ _0\"></span>er te dr<span class=\"_ _2\"></span>agen geldmiddelen en kasequiv<span class=\"_ _0\"></span>alenten bepalen. De ber<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>van de verkoopprijs <span class=\"_ _0\"></span>voorziet in een prijsmechanisme dat <span class=\"_ _0\"></span>voorziet in compensatie (positief of negatief) voor de v<span class=\"_ _0\"></span>erkoper<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> het verschil tussen het werkkapitaal op datum v<span class=\"_ _2\"></span>an verkoop en het vooropges<span class=\"_ _0\"></span>telde werkkapitaal,<span class=\"_ _0\"></span> bepaald volgens w<span class=\"_ _0\"></span>elbepaalde afgesprok<span class=\"_ _2\"></span>en principes.Het werke<span class=\"_ _0\"></span>lijke verlies v<span class=\"_ _2\"></span>an de <span class=\"_ _9\"></span>transactie zal v<span class=\"_ _0\"></span>oornamelijk a\ue607ank<span class=\"_ _0\"></span>elijk zijn v<span class=\"_ _0\"></span>an de evolutie van het w<span class=\"_ _0\"></span>erkkapitaal, we<span class=\"_ _0\"></span>lbepaalde elementen die contra<span class=\"_ _0\"></span>ctueel niet in aanmerking k<span class=\"_ _0\"></span>unnen wor<span class=\"_ _0\"></span>den genomen voor<span class=\"_ _2\"></span> de bepaling van de v<span class=\"_ _0\"></span>erkoopprijs even<span class=\"_ _0\"></span>als de evolutie v<span class=\"_ _2\"></span>an de koersresultaten op buitenlandse in<span class=\"_ _0\"></span>vesteringen <span class=\"_ _0\"></span>voor O\ue618set Solutions <span class=\"_ _0\"></span>welk<span class=\"_ _0\"></span>e momenteel begrepen zijn in het eigen vermog<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Onderneming.Het \ue616nale bedr<span class=\"_ _0\"></span>ag van de te ont<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>gen verk<span class=\"_ _0\"></span>oopprijs, de boek<span class=\"_ _2\"></span>waarde <span class=\"_ _0\"></span>van de activ<span class=\"_ _2\"></span>a die deel uitmaken v<span class=\"_ _2\"></span>an de verkoop en het verlies dat hieruit <span class=\"_ _0\"></span>voortvloeit zal maar<span class=\"_ _2\"></span> gekend zijn op het ogenblik<span class=\"_ _0\"></span> van de \ue616n<span class=\"_ _0\"></span>ale afwikkelin<span class=\"_ _0\"></span>g van de <span class=\"_ _0\"></span>verkoopprijs.V<span class=\"_ _2\"></span>oor een ov<span class=\"_ _0\"></span>erzicht v<span class=\"_ _0\"></span>an de operatione<span class=\"_ _0\"></span>le activa en <span class=\"_ _0\"></span>verplichtingen <span class=\"_ _0\"></span>van het te r<span class=\"_ _2\"></span>apporteren segment O\ue618set Solutions verwijzen we naar<span class=\"_ _2\"></span> toelichting 6 \u2018T<span class=\"_ _2\"></span>e r<span class=\"_ _0\"></span>apporteren segmenten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Deze a<span class=\"_ _0\"></span>ctiva en v<span class=\"_ _0\"></span>erplichtingen k<span class=\"_ _0\"></span>unnen mogelijk<span class=\"_ _0\"></span>s afwijken v<span class=\"_ _2\"></span>an deze die werke<span class=\"_ _0\"></span>lijk over<span class=\"_ _0\"></span>gedr<span class=\"_ _0\"></span>agen zullen w<span class=\"_ _0\"></span>orden bij de verk<span class=\"_ _2\"></span>oop: \u00e9\u00e9n van de belangrijk<span class=\"_ _0\"></span>ste verschillen w<span class=\"_ _0\"></span>ordt verkl<span class=\"_ _0\"></span>aard door<span class=\"_ _0\"></span> activ<span class=\"_ _0\"></span>a voor<span class=\"_ _0\"></span> de productie v<span class=\"_ _2\"></span>an \ue616lm en chemicali\u00ebn daar de verk<span class=\"_ _0\"></span>oopover<span class=\"_ _0\"></span>eenkomst v<span class=\"_ _0\"></span>oorziet dat Agf<span class=\"_ _0\"></span>a deze a<span class=\"_ _0\"></span>ctiviteiten blijvend zou <span class=\"_ _0\"></span>verder<span class=\"_ _2\"></span> zetten. E<span class=\"_ _0\"></span>en ander bel<span class=\"_ _0\"></span>angrijk verschil betr<span class=\"_ _0\"></span>eft de pensioenv<span class=\"_ _0\"></span>erplichtingen v<span class=\"_ _2\"></span>an de inactieven (gepensioneerden en personen met uitgestelde opg<span class=\"_ _0\"></span>ebouwde r<span class=\"_ _0\"></span>echten) in de productieondernemin<span class=\"_ _0\"></span>g in Duitsland welk<span class=\"_ _0\"></span>e begrepen zijn in de netto activ<span class=\"_ _2\"></span>a die afgestoten w<span class=\"_ _0\"></span>orden.<span class=\"_ _0\"></span> Deze zijn in de segmentr<span class=\"_ _2\"></span>apportering niet toegewezen aan het segment O\ue618set Solutions da<span class=\"_ _0\"></span>ar de Gr<span class=\"_ _0\"></span>oep de pensioenverplichtin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an inactieven niet toew<span class=\"_ _0\"></span>ijst aan de te r<span class=\"_ _0\"></span>apporteren segmenten.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__13": {
   "value": ". VERANDERINGEN<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>IN <span class=\"_ _9\"></span>GRONDSLAGEN VOOR FINANCI\u00cbLE VERSLAGGEVING \u2018International Financial Reporting Standards\u2019 voor de eerste maal toegepast in 2022De geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep zo<span class=\"_ _0\"></span>als toegelicht in dit jaarverslag nemen de s<span class=\"_ _0\"></span>tandaarden en interpr<span class=\"_ _0\"></span>etaties v<span class=\"_ _0\"></span>an standaar<span class=\"_ _0\"></span>den in acht, v<span class=\"_ _2\"></span>an toepassing v<span class=\"_ _0\"></span>anaf 1 januari 202<span class=\"_ _0\"></span>2. V<span class=\"_ _2\"></span>olgende stand<span class=\"_ _0\"></span>aarden en interpr<span class=\"_ _0\"></span>etaties v<span class=\"_ _0\"></span>an standaar<span class=\"_ _0\"></span>den zijn voor<span class=\"_ _0\"></span> de eerste keer<span class=\"_ _2\"></span> van toepassing <span class=\"_ _0\"></span>vanaf 1 janu<span class=\"_ _0\"></span>ari 2022.<span class=\"_ _0\"></span> Het betreft: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws2f\">Aanpassingen aan IFR<span class=\"_ _0\"></span>S 3 <span class=\"ff11 ws1\">Overnames</span>, IAS 16 <span class=\"ff11 ws67\">M<span class=\"_ _2\"></span>ateri\u00eble vaste acti<span class=\"_ _2\"></span>va<span class=\"ff1 ws2f\">, IAS 37 </span>P<span class=\"_ _2\"></span>rovisies,<span class=\"_ _0\"></span> voorwaard<span class=\"_ _0\"></span>elijke verp<span class=\"_ _0\"></span>lichtin<span class=\"_ _0\"></span>gen en<span class=\"ff1 ws1\"> <span class=\"ff11\">voor-</span></span></span></span></span>waar<span class=\"_ _0\"></span>delijke ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>va<span class=\"ff1\"> en ook </span><span class=\"ws77\">Jaarl<span class=\"_ _0\"></span>ijkse V<span class=\"_ _2\"></span>erbetering<span class=\"_ _0\"></span>en<span class=\"ff1 ls1d ws18\">. </span></span>Deze stand<span class=\"_ _0\"></span>aarden w<span class=\"_ _2\"></span>aren ofwel niet v<span class=\"_ _0\"></span>an toepassing op de Groep of hebben g<span class=\"_ _0\"></span>een materieel e\ue618ect g<span class=\"_ _0\"></span>ehad op de geconsolideer<span class=\"_ _2\"></span><span class=\"ws1\">-</span>de staten v<span class=\"_ _2\"></span>an de Groep.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__14": {
   "value": "JAARPREST<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>TIES <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>AN DE ONDERNEMINGExclusief wis<span class=\"_ _0\"></span>selkoerse\ue618ecten boek<span class=\"_ _2\"></span>ten de divisies HealthCare IT<span class=\"_ _2\"></span> en Digital Print &amp; Chemicals een omzetgroei. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ooral door prijsverhogin<span class=\"_ _0\"></span>gen bleef de omzet v<span class=\"_ _2\"></span>an O\ue618set Solutions stabiel. In Radiology Solutions wer<span class=\"_ _2\"></span>den de medische \ue616lmactiviteiten sterk be\u00efn<span class=\"_ _0\"></span>vloed door de CO<span class=\"_ _2\"></span>VID-lockdowns in China. De br<span class=\"_ _0\"></span>utowinstmar<span class=\"_ _0\"></span>ge v<span class=\"_ _0\"></span>an de Groep bleef stabiel op 28,5% <span class=\"_ _0\"></span>van de om<span class=\"ws1\">-</span>zet, <span class=\"_ _0\"></span>vooral door<span class=\"_ _2\"></span> prijsverhogingen ter<span class=\"_ _2\"></span> compensatie van de kos<span class=\"_ _0\"></span>tin\ue617atie en door v<span class=\"_ _0\"></span>erstoringen <span class=\"_ _0\"></span>van de toelev<span class=\"_ _0\"></span>eringsketen.<span class=\"_ _0\"></span> De aangep<span class=\"_ _0\"></span>aste EBITD<span class=\"_ _0\"></span>A wer<span class=\"_ _0\"></span>d be\u00efnvloe<span class=\"_ _0\"></span>d door in\ue617atiedr<span class=\"_ _0\"></span>uk, vers<span class=\"_ _0\"></span>toorde toelev<span class=\"_ _0\"></span>eringsketens en industri\u00eble ine\ue614ci\u00ebnties in het vierde k<span class=\"_ _2\"></span>wartaal.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor de divisie He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _2\"></span> was 20<span class=\"_ _0\"></span>22 een jaar<span class=\"_ _0\"></span> van consolid<span class=\"_ _0\"></span>atie<span class=\"_ _0\"></span>, aang<span class=\"_ _0\"></span>ezien de focus verschuif<span class=\"_ _0\"></span>t in de richting v<span class=\"_ _0\"></span>an <span class=\"_ _7c\"></span><span class=\"ws1\"> </span>rendabele gr<span class=\"_ _0\"></span>oei. Zoals a<span class=\"_ _0\"></span>angetoond door<span class=\"_ _0\"></span> de positieve ontwikk<span class=\"_ _2\"></span>eling van de or<span class=\"_ _0\"></span>der intak<span class=\"_ _0\"></span>e werpt de str<span class=\"_ _0\"></span>ategie v<span class=\"_ _0\"></span>an de divisie <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>om zich te richten op klantsegmenten en geogr<span class=\"_ _0\"></span>a\ue616sche gebieden w<span class=\"_ _2\"></span>aarvoor haar<span class=\"_ _2\"></span> Enterprise Imaging-oplossing het meest geschikt is en om prioriteit te g<span class=\"_ _0\"></span>even aan ink<span class=\"_ _0\"></span>omstenstromen met een hog<span class=\"_ _0\"></span>ere w<span class=\"_ _0\"></span>aarde v<span class=\"_ _0\"></span>ruchten af.<span class=\"_ _0\"></span> Deze s<span class=\"_ _0\"></span>trategie zal de di<span class=\"ws1\">-</span>visie uiteindelijk in s<span class=\"_ _0\"></span>taat stellen om de beoog<span class=\"_ _0\"></span>de EBITD<span class=\"_ _0\"></span>A-groei te bereik<span class=\"_ _2\"></span>en: beginnend van een percentage v<span class=\"_ _2\"></span>an om en bij de 5% in 2019 tot percentag<span class=\"_ _0\"></span>es die de 20% benaderen de k<span class=\"_ _0\"></span>omende jaren.<span class=\"_ _0\"></span> Door het toeg<span class=\"_ _0\"></span>enomen momentum in de tweede jaarhelft gr<span class=\"_ _0\"></span>oeide de omzet v<span class=\"_ _0\"></span>an HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _0\"></span> in Noord-<span class=\"_ _0\"></span>Amerika en Europ<span class=\"_ _0\"></span>a tegenov<span class=\"_ _0\"></span>er het v<span class=\"_ _0\"></span>oorgaande jaar<span class=\"_ _2\"></span>. De gr<span class=\"_ _0\"></span>oei wer<span class=\"_ _0\"></span>d aangedr<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> de omzeterkennin<span class=\"_ _0\"></span>g in het kader v<span class=\"_ _2\"></span>an een aantal belangrijke contr<span class=\"_ _0\"></span>acten, ev<span class=\"_ _0\"></span>enals door de s<span class=\"_ _0\"></span>tabilisatie v<span class=\"_ _0\"></span>an de recurrente omz<span class=\"_ _0\"></span>et. De medische \ue616lmbusiness v<span class=\"_ _2\"></span>an de divisie Radiology Solutions ondervond vooral in Chin<span class=\"_ _0\"></span>a de impact v<span class=\"_ _2\"></span>an de COVID-lock<span class=\"_ _0\"></span><span class=\"ws1\">-</span>downs.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorts hadden ook de geopolitie<span class=\"_ _0\"></span>ke toestand en de lag<span class=\"_ _0\"></span>er dan norm<span class=\"_ _0\"></span>ale volumes in bepaalde e<span class=\"_ _0\"></span>xportmarkten een invloed.<span class=\"_ _2\"></span> De marktgedrev<span class=\"_ _0\"></span>en omzetdaling v<span class=\"_ _0\"></span>oor Computed Ra<span class=\"_ _0\"></span>diograph<span class=\"_ _0\"></span>y wer<span class=\"_ _0\"></span>d nog versterk<span class=\"_ _0\"></span>t door de huidig<span class=\"_ _0\"></span>e geopolitiek<span class=\"_ _0\"></span>e situatie en door<span class=\"_ _0\"></span> componententekorten.<span class=\"_ _0\"></span> Agfa blijf<span class=\"_ _0\"></span>t de CR-business beheren met het oog op het be<span class=\"_ _0\"></span>houden van g<span class=\"_ _0\"></span>ezonde winstmarg<span class=\"_ _0\"></span>es. V<span class=\"_ _2\"></span>olgend op een a<span class=\"_ _0\"></span>antal mindere k<span class=\"_ _0\"></span>wartalen,<span class=\"_ _0\"></span> begon de omzet <span class=\"_ _0\"></span>van Dir<span class=\"_ _0\"></span>ect Radiograph<span class=\"_ _2\"></span>y terug aan te trekken in de tweede ja<span class=\"_ _0\"></span>arhelft. Een s<span class=\"_ _0\"></span>terke omzetgr<span class=\"_ _0\"></span>oei wer<span class=\"_ _0\"></span>d genoteerd in <span class=\"_ _0\"></span>ASP<span class=\"_ _2\"></span>AC en LA<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>AM. In een aantal landen in die regio<span class=\"_ _2\"></span>'s <span class=\"_ _0\"></span>werden primeurs gere<span class=\"_ _0\"></span>aliseerd met v<span class=\"_ _0\"></span>erschillende systemen,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aaronder<span class=\"_ _0\"></span> high-end modaliteiten en de recent g<span class=\"_ _0\"></span>e\u00efntroduceerde <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ALO<span class=\"ws1\">-</span>R<span class=\"_ _0\"></span>Y<span class=\"_ _2\"></span>-r\u00f6ntg<span class=\"_ _0\"></span>enkamer<span class=\"_ _2\"></span>. V<span class=\"_ _2\"></span>oorts heeft Agfa een a<span class=\"_ _0\"></span>antal maatreg<span class=\"_ _0\"></span>elen genomen om de post-CO<span class=\"_ _0\"></span>VID marktv<span class=\"_ _0\"></span>olatiliteit op te v<span class=\"_ _2\"></span>angen. Onlangs zag de DR-mark<span class=\"_ _2\"></span>t de intrede van v<span class=\"_ _0\"></span>erscheidene nieuwe concurrenten met g<span class=\"_ _0\"></span>oedkope oplos<span class=\"_ _0\"></span>singen. Het or<span class=\"_ _2\"></span>derboek voor<span class=\"_ _0\"></span> DR blijft sterk, w<span class=\"_ _0\"></span>elisw<span class=\"_ _2\"></span>aar met langer<span class=\"_ _0\"></span>e conv<span class=\"_ _0\"></span>ersietermijnen die worden be\u00efn<span class=\"_ _2\"></span>vloed door de toeleveringsoms<span class=\"_ _0\"></span>tandighe<span class=\"ws1\">-</span>den. A<span class=\"_ _0\"></span>gfa onderneemt acties (right-sizing <span class=\"_ _0\"></span>van de org<span class=\"_ _0\"></span>anisatie<span class=\"_ _0\"></span>, verhuizin<span class=\"_ _0\"></span>gen, k<span class=\"_ _0\"></span>ostenbeheersingsacties,<span class=\"_ _2\"></span> prijsverhogingen, netto werkkapitaala<span class=\"_ _0\"></span>cties) om de \ue617exibiliteit v<span class=\"_ _2\"></span>an de business te vergroten en om hem beter<span class=\"_ _0\"></span> aan te passen aan de huidig<span class=\"_ _0\"></span>e marktomstandig<span class=\"_ _0\"></span>heden. In de loop v<span class=\"_ _2\"></span>an het vierde k<span class=\"_ _0\"></span>warta<span class=\"_ _0\"></span>al v<span class=\"_ _0\"></span>an 2022,<span class=\"_ _0\"></span> heeft de Groep de goodw<span class=\"_ _0\"></span>ill toegek<span class=\"_ _0\"></span>end aan de kas<span class=\"ws1\">-</span>stroomg<span class=\"_ _0\"></span>enererende eenheid Radiology Solutions g<span class=\"_ _0\"></span>etest op een mogelijk<span class=\"_ _0\"></span>s bijzonder <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverlies,<span class=\"_ _0\"></span> op basis van het door<span class=\"_ _2\"></span> de Raad V<span class=\"_ _2\"></span>an Bestuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurde vijf-j<span class=\"_ _0\"></span>arenplan rek<span class=\"_ _2\"></span>ening houdend met een substantieel verhoogde <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>ACC.<span class=\"_ _0\"></span> Uit deze tes<span class=\"_ _0\"></span>ts is geblek<span class=\"_ _0\"></span>en dat de bedrijfs<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van de eenheid lager<span class=\"_ _0\"></span> is dan haar<span class=\"_ _2\"></span> boekw<span class=\"_ _0\"></span>aarde met als gev<span class=\"_ _0\"></span>olg dat een bijzon<span class=\"ws1\">-</span>der w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies geboe<span class=\"_ _0\"></span>kt wer<span class=\"_ _2\"></span>d op goodwill (70 miljoen euro) en op imm<span class=\"_ _0\"></span>ateri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _2\"></span>a (<span class=\"_ _9\"></span>3 miljoen euro) (zie toelichtin<span class=\"_ _0\"></span>g 27).<span class=\"_ _0\"></span> Op het vlak <span class=\"_ _0\"></span>van digitaal dr<span class=\"_ _0\"></span>ukken,<span class=\"_ _0\"></span> groeide de omzet v<span class=\"_ _2\"></span>an de sign &amp; display business sterk. De ink<span class=\"_ _2\"></span>tproductlijnen voor sign &amp; display<span class=\"_ _0\"></span>-toepassingen pr<span class=\"_ _0\"></span>esteerden het he<span class=\"_ _0\"></span>le jaar door<span class=\"_ _2\"></span> sterk. Ondanks industrie-br<span class=\"_ _0\"></span>ede logistieke <span class=\"_ _0\"></span>uitdagingen v<span class=\"_ _0\"></span>oor de high-end appar<span class=\"_ _0\"></span>atuur<span class=\"_ _2\"></span>, boekten de activ<span class=\"_ _0\"></span>iteiten op het vlak <span class=\"_ _0\"></span>van app<span class=\"_ _0\"></span>aratuur<span class=\"_ _2\"></span> voor grootf<span class=\"_ _0\"></span>ormaatdruk een s<span class=\"_ _0\"></span>tevige omzetgr<span class=\"_ _0\"></span>oei. Op het gebied v<span class=\"_ _2\"></span>an industri\u00eble inkjet, wer<span class=\"_ _2\"></span>den de decordrukactiviteiten be\u00efnv<span class=\"_ _0\"></span>loed door de v<span class=\"_ _0\"></span>erzw<span class=\"_ _0\"></span>akkende conjunctuur<span class=\"_ _2\"></span>, aang<span class=\"_ _0\"></span>ezien klanten hun inv<span class=\"_ _0\"></span>esteringen in hun digitalisatiepr<span class=\"_ _0\"></span>oces uitstellen. De <span class=\"_ _0\"></span>volumes v<span class=\"_ _0\"></span>an de OEM-inkten ging<span class=\"_ _0\"></span>en achteruit door<span class=\"_ _0\"></span> de lockdow<span class=\"_ _0\"></span>ns in China, de onstabie<span class=\"_ _0\"></span>le geopolitiek<span class=\"_ _0\"></span>e situatie en de zw<span class=\"_ _0\"></span>akke conjunctuur<span class=\"_ _2\"></span>. V<span class=\"_ _2\"></span>ooral door<span class=\"_ _0\"></span> prijsverhoging<span class=\"_ _0\"></span>en bleef de omzet v<span class=\"_ _0\"></span>an O\ue618set Solutions stabiel.<span class=\"_ _0\"></span> De divisie bleef zich richten op regio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met een hoge toegev<span class=\"_ _0\"></span>oegde w<span class=\"_ _2\"></span>aarde en zich concentreren op marg<span class=\"_ _0\"></span>es eerder<span class=\"_ _0\"></span> dan op volumes.<span class=\"_ _0\"></span> Ondanks de lag<span class=\"_ _0\"></span>ere volumes leidde de succesv<span class=\"_ _0\"></span>olle implementatie v<span class=\"_ _0\"></span>an prijsverhogin<span class=\"_ _0\"></span>gen om een antwoor<span class=\"_ _0\"></span>d te bieden aan de kos<span class=\"_ _0\"></span>tenin\ue617atie (onder<span class=\"_ _0\"></span> meer v<span class=\"_ _2\"></span>an de grondsto\ue618en,<span class=\"_ _0\"></span> verpakkin<span class=\"_ _0\"></span>g en vr<span class=\"_ _0\"></span>acht) tot omzetgr<span class=\"_ _0\"></span>oei. Ondanks de k<span class=\"_ _2\"></span>ostin\ue617atie, <span class=\"_ _0\"></span>verbeterde de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an 20,4% van de omz<span class=\"_ _0\"></span>et in 2021 tot 22,<span class=\"_ _2\"></span>7% door de prijsaanp<span class=\"_ _0\"></span>assingen en de focus op r<span class=\"_ _0\"></span>egio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met een hoge wa<span class=\"_ _0\"></span>arde<span class=\"_ _0\"></span>. De aan<span class=\"_ _0\"></span>gepaste EBIT<span class=\"_ _2\"></span><span class=\"ws1\">-</span>D<span class=\"_ _0\"></span>A verbeter<span class=\"_ _0\"></span>de sterk.In augustus 20<span class=\"_ _0\"></span>22 tekende <span class=\"_ _0\"></span>de Agfa-Gev<span class=\"_ _2\"></span>aert Groep een overeenk<span class=\"_ _2\"></span>omst voor de aank<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an aandelen met A<span class=\"_ _0\"></span>urelius Group voor<span class=\"_ _0\"></span> de verkoop <span class=\"_ _0\"></span>van h<span class=\"_ _0\"></span>aar div<span class=\"_ _0\"></span>isie O\ue618set Solutions. Beide partijen str<span class=\"_ _0\"></span>even ernaar<span class=\"_ _2\"></span> de transactie in de eerste week<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an april 2023 af te r<span class=\"_ _0\"></span>onden.Over<span class=\"_ _0\"></span> het algemeen verw<span class=\"_ _0\"></span>acht de Agf<span class=\"_ _0\"></span>a-Geva<span class=\"_ _0\"></span>ert Groep voor<span class=\"_ _2\"></span> het volledige jaar<span class=\"_ _0\"></span> 2023 een a<span class=\"_ _0\"></span>anzienlijke v<span class=\"_ _0\"></span>erbetering v<span class=\"_ _0\"></span>an de ren<span class=\"ws1\">-</span>dabiliteit tegeno<span class=\"_ _0\"></span>ver 2<span class=\"_ _0\"></span>022.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor het segment He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _2\"></span> wordt verw<span class=\"_ _0\"></span>acht dat de gr<span class=\"_ _0\"></span>oeistrategie <span class=\"_ _0\"></span>van de div<span class=\"_ _0\"></span>isie in 2023 een sterke omz<span class=\"_ _0\"></span>etstijging zal opleveren,<span class=\"_ _2\"></span> evenals een groei v<span class=\"_ _0\"></span>an de aangepas<span class=\"_ _0\"></span>te EBITD<span class=\"_ _0\"></span>A met dubbele cijfers.<span class=\"_ _0\"></span> In Radiology Solu-<span class=\"ws1\"> </span>tions wor<span class=\"_ _0\"></span>dt er stabiliteit <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>cht, met een voortdur<span class=\"_ _0\"></span>ende druk op de marg<span class=\"_ _0\"></span>es v<span class=\"_ _0\"></span>an medische \ue616lm. De v<span class=\"_ _0\"></span>ooruitgang v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span><span class=\"ws1\"> </span>Direct Radiogr<span class=\"_ _0\"></span>aphy die in de t<span class=\"_ _0\"></span>weede helft v<span class=\"_ _2\"></span>an 2022 wer<span class=\"_ _2\"></span>d geboekt, zal zich n<span class=\"_ _0\"></span>aar <span class=\"_ _0\"></span>verwachtin<span class=\"_ _0\"></span>g doorzetten.<span class=\"_ _0\"></span> W<span class=\"_ _2\"></span>at betreft de <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>divisie Digital Print &amp; Chemicals w<span class=\"_ _0\"></span>ordt een herstel v<span class=\"_ _0\"></span>erwacht v<span class=\"_ _2\"></span>an de rendabiliteit op basis v<span class=\"_ _2\"></span>an prijsacties en van een positieve bijdrag<span class=\"_ _0\"></span>e van de Inca-o<span class=\"_ _0\"></span>vername en v<span class=\"_ _2\"></span>an de Zirfon-membranen.<span class=\"_ _0\"></span> De omzet v<span class=\"_ _0\"></span>an Zirfon zal sterk<span class=\"_ _0\"></span> blijven groeien.<span class=\"_ _0\"></span> Bedrijfscontinu\u00efteit in RuslandDe bedrijfsv<span class=\"_ _0\"></span>oering v<span class=\"_ _0\"></span>an de Groep in Rusland bedr<span class=\"_ _0\"></span>aagt minder<span class=\"_ _0\"></span> dan 2% v<span class=\"_ _0\"></span>an de opbrengsten v<span class=\"_ _2\"></span>an de Groep, en heef<span class=\"_ _0\"></span>t voor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>namelijk betr<span class=\"_ _0\"></span>ekking op het segment Radiology Solutions. <span class=\"_ _0\"></span>Agfa pr<span class=\"_ _0\"></span>oduceert niet in Rusland. Sommige <span class=\"_ _0\"></span>Agfa producten,<span class=\"_ _2\"></span> zoals o\ue618set app<span class=\"_ _0\"></span>aratuur<span class=\"_ _2\"></span> en inktproducten kunnen niet lan<span class=\"_ _0\"></span>ger uitg<span class=\"_ _0\"></span>evoer<span class=\"_ _0\"></span>d worden n<span class=\"_ _0\"></span>aar Rusland/W<span class=\"_ _2\"></span>it-Rusland omwille v<span class=\"_ _2\"></span>an beperkingen opge<span class=\"_ _0\"></span>legd door<span class=\"_ _0\"></span> de Europese Gemeenschap<span class=\"_ _2\"></span>. Binnen de beperkingen opgeleg<span class=\"_ _0\"></span>d door de E<span class=\"_ _2\"></span>U en andere nationale authoriteiten, zal <span class=\"_ _0\"></span>Agfa gebr<span class=\"_ _0\"></span>uik mak<span class=\"_ _0\"></span>end van commer<span class=\"_ _0\"></span>ci\u00ebel redelijk<span class=\"_ _2\"></span>e inspanningen, tr<span class=\"_ _0\"></span>achten om de niet-ge\u00efmpa<span class=\"_ _0\"></span>cteerde goe<span class=\"ws1\">-</span>deren uit te lever<span class=\"_ _0\"></span>en en te verschepen. <span class=\"_ _0\"></span>Agfa heeft g<span class=\"_ _0\"></span>een activ<span class=\"_ _0\"></span>a en geen personeel in Oekr<span class=\"_ _0\"></span>a\u00efne dat ge\u00efmp<span class=\"_ _0\"></span>acteerd is door<span class=\"_ _2\"></span> de voortdurende crisis.<span class=\"_ _0\"></span> Indirecte e\ue618ecten uit de situatie in <span class=\"_ _0\"></span>Rusland en Oekra\u00efne he<span class=\"_ _0\"></span>bben voornamelijk<span class=\"_ _0\"></span> betrekking op v<span class=\"_ _0\"></span>erwachte kr<span class=\"_ _0\"></span>edietverlie<span class=\"_ _0\"></span>zen op han<span class=\"ls1 ws1\">-</span>delsv<span class=\"_ _0\"></span>orderingen en <span class=\"_ _0\"></span>vorderin<span class=\"_ _0\"></span>gen uit leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten, beperking<span class=\"_ _0\"></span>en op geldmiddelen en de r<span class=\"_ _0\"></span>ealiseerbaarheid <span class=\"_ _0\"></span>van het busines<span class=\"_ _0\"></span>s plan v<span class=\"_ _0\"></span>an het segment Radiology Solutions rek<span class=\"_ _0\"></span>ening houdend met de verhoog<span class=\"_ _0\"></span>de in\ue617atie en intrest<span class=\"_ _0\"></span>voeten. De <span class=\"_ _0\"></span>Agfa Groep heeft twee dochterondernemin<span class=\"_ _0\"></span>gen in Rusland v<span class=\"_ _2\"></span>an beperkte omv<span class=\"_ _0\"></span>ang.<span class=\"_ _0\"></span> De uitstaande handels<span class=\"_ _0\"></span>vorderin<span class=\"_ _0\"></span>gen in deze t<span class=\"_ _0\"></span>wee ondernemingen bedrag<span class=\"_ _0\"></span>en 1 miljoen Euro op 31 december<span class=\"_ _2\"></span> 2022. De ger<span class=\"_ _0\"></span>ealizeer<span class=\"_ _2\"></span>de omzet in de loop van 20<span class=\"_ _0\"></span>22 in Rusland bedr<span class=\"_ _0\"></span>aagt 25 miljoen euro<span class=\"_ _0\"></span>. Er zijn geen kasmiddelen met beperking<span class=\"_ _0\"></span>en aanwe<span class=\"_ _0\"></span>zig in deze t<span class=\"_ _0\"></span>wee dochteronderneming<span class=\"_ _0\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__16": {
   "value": ". <span class=\"_ _2\"></span>TE RAPPORTEREN SEGMENTENDe activiteiten v<span class=\"_ _2\"></span>an de Groep worden g<span class=\"_ _0\"></span>egroepeerd in v<span class=\"_ _0\"></span>ier div<span class=\"_ _0\"></span>isies: HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _2\"></span>, Radiology Solutions,<span class=\"_ _0\"></span> Digital Print &amp; Chemi<span class=\"ls1 ws1\">-</span>cals en O\ue618set Solutions. Dez<span class=\"_ _0\"></span>e divisiestructuur<span class=\"_ _2\"></span> is gebaseerd op technologie en op oplossing<span class=\"_ _0\"></span>en en zal de business in staat ste<span class=\"_ _0\"></span>llen om in de toekomst p<span class=\"_ _0\"></span>artnerships te zoek<span class=\"_ _0\"></span>en.Het management v<span class=\"_ _2\"></span>an de Groep heeft de boven<span class=\"_ _0\"></span>vermelde v<span class=\"_ _0\"></span>ier divisies g<span class=\"_ _0\"></span>e\u00efdenti\ue616ceerd als ha<span class=\"_ _0\"></span>ar oper<span class=\"_ _0\"></span>ationele segmenten, dew<span class=\"_ _0\"></span>el<span class=\"ls1 ws1\">-</span>ke ov<span class=\"_ _0\"></span>ereenkomen met de te r<span class=\"_ _2\"></span>apporteren segmenten. Alle oper<span class=\"_ _0\"></span>ationele segmenten hebben stev<span class=\"_ _0\"></span>ige mark<span class=\"_ _0\"></span>tposities, goed g<span class=\"_ _0\"></span>ede\ue616<span class=\"ls1 ws1\">-</span>nieerde str<span class=\"_ _2\"></span>ategie\u00ebn, en dragen <span class=\"_ _0\"></span>volledige v<span class=\"_ _0\"></span>erantw<span class=\"_ _0\"></span>oordelijkheid,<span class=\"_ _0\"></span> autoriteit en leggen v<span class=\"_ _0\"></span>olledige v<span class=\"_ _0\"></span>erantw<span class=\"_ _0\"></span>oording af<span class=\"_ _2\"></span>.Om een accura<span class=\"_ _0\"></span>tere beoordelin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an de businessprestaties mog<span class=\"_ _0\"></span>elijk te mak<span class=\"_ _0\"></span>en wer<span class=\"_ _0\"></span>den bepaalde kos<span class=\"_ _0\"></span>ten van corpor<span class=\"_ _2\"></span>ate functies op Groepsnive<span class=\"_ _0\"></span>au (vb<span class=\"_ _2\"></span>. Investor<span class=\"_ _2\"></span> Relations, Corpor<span class=\"_ _0\"></span>ate Finance<span class=\"_ _0\"></span>, Interne A<span class=\"_ _0\"></span>udit, Inno<span class=\"_ _0\"></span>vation O\ue614ce<span class=\"_ _2\"></span>, \u2026) niet toegew<span class=\"_ _0\"></span>ezen aan de businessdivisies.<span class=\"_ _0\"></span> Deze k<span class=\"_ _0\"></span>osten wor<span class=\"_ _0\"></span>den apart getoond onder<span class=\"_ _2\"></span> \u2018Corpora<span class=\"_ _0\"></span>te Services\u2019<span class=\"_ _c3\"></span>.De operatione<span class=\"_ _0\"></span>le segmenten van de Gr<span class=\"_ _0\"></span>oep re\ue617ecteren het niv<span class=\"_ _0\"></span>eau w<span class=\"_ _2\"></span>aarop de CEO v<span class=\"_ _2\"></span>an de Groep en het Executive Committee de activiteiten beoor<span class=\"_ _0\"></span>delen en beslissingen nemen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de toewijzing v<span class=\"_ _2\"></span>an middelen en andere operationele zak<span class=\"_ _0\"></span>en. De te r<span class=\"_ _0\"></span>appor<span class=\"_ _0\"></span><span class=\"ls1 ws1\">-</span>teren segmenten bev<span class=\"_ _0\"></span>atten de volg<span class=\"_ _0\"></span>ende activiteiten:HealthCare ITDe Agfa div<span class=\"_ _0\"></span>isie HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _0\"></span> ondersteunt zorgverleners en assis<span class=\"_ _0\"></span>teert gezondheidspr<span class=\"_ _0\"></span>ofessionals o<span class=\"_ _0\"></span>ver de <span class=\"_ _0\"></span>verschillende de<span class=\"ws1\">-</span>partementen, sites en net<span class=\"_ _0\"></span>werken v<span class=\"_ _2\"></span>an een ziekenhuis om k<span class=\"_ _0\"></span>waliteits<span class=\"_ _0\"></span>volle zor<span class=\"_ _0\"></span>g te verze<span class=\"_ _0\"></span>keren en intellig<span class=\"_ _0\"></span>ente beslissingen te kunnen nemen v<span class=\"_ _0\"></span>oor de g<span class=\"_ _0\"></span>emeenschap en de bevolking<span class=\"_ _0\"></span>. Dez<span class=\"_ _0\"></span>e divisie levert IT<span class=\"_ _2\"></span>-oplossingen v<span class=\"_ _0\"></span>oor medische beeldv<span class=\"_ _0\"></span>orming aan ziekenhuiz<span class=\"_ _0\"></span>en en andere zorginste<span class=\"_ _0\"></span>llingen.<span class=\"_ _0\"></span> Het betreft oplossing<span class=\"_ _0\"></span>en die al het medisch beeldvormingsma<span class=\"_ _0\"></span>teriaal beheren en de gerel<span class=\"_ _0\"></span>ateerde geg<span class=\"_ _0\"></span>evens,<span class=\"_ _0\"></span> zijnde uitgebreide entiteitso<span class=\"_ _0\"></span>verkoepelende He<span class=\"_ _2\"></span>althcare In<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rm<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n So<span class=\"_ _2\"></span>luti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> g<span class=\"_ _2\"></span>e\u00efnt<span class=\"_ _2\"></span>egr<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>de zorgoplos<span class=\"_ _0\"></span>singen. De<span class=\"_ _0\"></span>ze intellig<span class=\"_ _0\"></span>ente oplossingen v<span class=\"_ _0\"></span>ullen elkaar a<span class=\"_ _0\"></span>an om betrouwb<span class=\"_ _0\"></span>are en bewez<span class=\"_ _0\"></span>en IT<span class=\"_ _2\"></span>-ecosystemen te cre\u00ebren die elk aspect v<span class=\"_ _2\"></span>an het zorgsysteem ber<span class=\"_ _0\"></span>oeren. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>an de productontwikk<span class=\"_ _0\"></span>eling tot de implementatie zijn Agf<span class=\"_ _0\"></span>a HealthCar<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>'<span class=\"_ _0\"></span>s toonaange<span class=\"ls1 ws1\">-</span>vende Imaging IT<span class=\"_ _2\"></span>-softw<span class=\"_ _0\"></span>aresytemen er<span class=\"_ _0\"></span>op gericht om de complexiteit te v<span class=\"_ _0\"></span>erminderen en om zor<span class=\"_ _0\"></span>gaanbieders te helpen om hun klinische,<span class=\"_ _2\"></span> operationele en zakelijk<span class=\"_ _0\"></span>e str<span class=\"_ _0\"></span>ategie\u00ebn w<span class=\"_ _0\"></span>aar te m<span class=\"_ _0\"></span>aken.Radiology SolutionsAgfa<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s divisie v<span class=\"_ _2\"></span>an Radiology Solutions is een belangrijke speler<span class=\"_ _2\"></span> op de markt van de di<span class=\"_ _0\"></span>agnostische medische beeldvorming<span class=\"_ _2\"></span>. Ze biedt zow<span class=\"_ _0\"></span>el analoge als digitale beeldv<span class=\"_ _0\"></span>ormingstechnologie\u00ebn aan om teg<span class=\"_ _0\"></span>emoet te komen aan de noden v<span class=\"_ _2\"></span>an gespeciali<span class=\"ws1\">-</span>seerd medisch personeel in hospitalen en <span class=\"_ _0\"></span>centra v<span class=\"_ _0\"></span>oor medische bee<span class=\"_ _0\"></span>ldvorming ov<span class=\"_ _0\"></span>er de hele <span class=\"_ _0\"></span>wereld.<span class=\"_ _0\"></span> De innov<span class=\"_ _0\"></span>atieve medi<span class=\"ws1\">-</span>sche beeldvormingsapp<span class=\"_ _0\"></span>aratuur<span class=\"_ _2\"></span> van Agf<span class=\"_ _0\"></span>a en haar<span class=\"_ _0\"></span> toonaangev<span class=\"_ _0\"></span>ende softw<span class=\"_ _0\"></span>are voor<span class=\"_ _2\"></span> verwerking v<span class=\"_ _0\"></span>an medische beeldvorming<span class=\"_ _0\"></span>, MUSICA,<span class=\"_ _0\"></span> zetten de standaar<span class=\"_ _0\"></span>den w<span class=\"_ _0\"></span>at betreft pr<span class=\"_ _0\"></span>oductiviteit, v<span class=\"_ _0\"></span>eiligheid, klinische w<span class=\"_ _2\"></span>aarden en kostene\ue614ci\u00ebntie<span class=\"_ _2\"></span>. Met meer dan 150 j<span class=\"_ _0\"></span>aar erv<span class=\"_ _0\"></span>aring helpt A<span class=\"_ _0\"></span>gfa haar<span class=\"_ _0\"></span> klanten om de k<span class=\"_ _0\"></span>waliteit en de e\ue614ci\u00ebntie <span class=\"_ _0\"></span>van de p<span class=\"_ _0\"></span>ati\u00ebntenbehandeling te v<span class=\"_ _0\"></span>erbeteren.<span class=\"_ _0\"></span> Elke dag bew<span class=\"_ _0\"></span>ijst Agfa d<span class=\"_ _0\"></span>at medische beeldvormin<span class=\"_ _0\"></span>g in haar DN<span class=\"_ _2\"></span>A zit.Digital Print &amp; ChemicalsAgfa<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s Digital Print &amp; Chemicals biedt een bre<span class=\"_ _0\"></span>de w<span class=\"_ _0\"></span>aaier aan <span class=\"_ _0\"></span>van pr<span class=\"_ _0\"></span>oducten in diverse industrie\u00ebn.<span class=\"_ _0\"></span> Bouwend op Agf<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s ex<span class=\"ws1\">-</span>pertise in chemicali\u00ebn en haar<span class=\"_ _0\"></span> diepgewortelde k<span class=\"_ _0\"></span>ennis in de industrie v<span class=\"_ _0\"></span>an de gra\ue616sche bee<span class=\"_ _0\"></span>ldvorming,<span class=\"_ _2\"></span> heeft de divisie een leidende positie in de inkjetdruks<span class=\"_ _0\"></span>ystemen. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erder lev<span class=\"_ _0\"></span>ert de divisie een bree<span class=\"_ _0\"></span>d gamma digitale drukoplos<span class=\"_ _0\"></span>singen aan sign &amp; display<span class=\"_ _0\"></span>-drukkers w<span class=\"_ _2\"></span>aaronder een gamma <span class=\"_ _0\"></span>van z<span class=\"_ _0\"></span>eer pr<span class=\"_ _0\"></span>oductieve en veelzijdig<span class=\"_ _0\"></span>e grootformaa<span class=\"_ _0\"></span>tprinters en bijhorende inkten aangedr<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> speci\ue616eke w<span class=\"_ _0\"></span>erkv<span class=\"_ _0\"></span>oorbereidingssof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e.<span class=\"_ _2\"></span> Daar bo<span class=\"_ _0\"></span>venop ontwikk<span class=\"_ _0\"></span>elt en produceert Digital Print &amp; Chemi<span class=\"ws1\">-</span>cals ook k<span class=\"_ _0\"></span>waliteits<span class=\"_ _2\"></span>volle inkjetinkten en vloeisto\ue618en v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erscheidene industri\u00eble inkjettoepassin<span class=\"_ _0\"></span>gen. Hiermee g<span class=\"_ _0\"></span>even ze industri\u00eble bedrijven de mog<span class=\"_ _0\"></span>elijkheid om druk<span class=\"_ _0\"></span>werk in hun pr<span class=\"_ _0\"></span>oductieprocessen te integrer<span class=\"_ _0\"></span>en. Het biedt tev<span class=\"_ _0\"></span>ens speci\ue616eke inkjetinkten aan hoogtechnologische industrie\u00ebn z<span class=\"_ _0\"></span>oals de industrie v<span class=\"_ _2\"></span>an de gedrukte elek<span class=\"_ _2\"></span>tronica aan. De divisie levert te<span class=\"ws1\">-</span>vens membr<span class=\"_ _0\"></span>anen aan de w<span class=\"_ _0\"></span>aterstofproductie-indus<span class=\"_ _0\"></span>trie en een vari\u00ebteit <span class=\"_ _0\"></span>van bedr<span class=\"_ _0\"></span>ukbaar<span class=\"_ _0\"></span> kunsts<span class=\"_ _0\"></span>tofpapier<span class=\"_ _2\"></span>. Het productassor<span class=\"_ _2\"></span><span class=\"ws1\">-</span>timent wor<span class=\"_ _0\"></span>dt vervolledig<span class=\"_ _0\"></span>d door het aanbod <span class=\"_ _0\"></span>van micr<span class=\"_ _0\"></span>ogra\ue616sche \ue616lm,<span class=\"_ _0\"></span> \ue616lm voor<span class=\"_ _0\"></span> het uitvoeren <span class=\"_ _0\"></span>van niet-des<span class=\"_ _0\"></span>tructieve testen,<span class=\"_ _0\"></span> luchtfotogra\ue616e en \ue616lm <span class=\"_ _0\"></span>voor de pr<span class=\"_ _0\"></span>oductie v<span class=\"_ _0\"></span>an gedruk<span class=\"_ _0\"></span>te schakelin<span class=\"_ _0\"></span>gen.O\ue61eset SolutionsO\ue618set Solutions is een were<span class=\"_ _0\"></span>ldwijd toonaang<span class=\"_ _0\"></span>evende speler<span class=\"_ _0\"></span> in de markt v<span class=\"_ _2\"></span>an de drukvoorber<span class=\"_ _0\"></span>eidingssy<span class=\"_ _0\"></span>stemen en biedt aan commerci\u00eble drukk<span class=\"_ _0\"></span>ers, kr<span class=\"_ _0\"></span>antendrukkers en <span class=\"_ _0\"></span>verpakkingsdrukk<span class=\"_ _2\"></span>ers een uitgebreid gamma ge\u00efntegr<span class=\"_ _0\"></span>eerde druk<span class=\"_ _2\"></span>voorberei<span class=\"ws1\">-</span>dingssy<span class=\"_ _0\"></span>stemen aan: v<span class=\"_ _0\"></span>an complete computer-to-pl<span class=\"_ _0\"></span>ate oplossingen die g<span class=\"_ _0\"></span>ebruik mak<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an digitale o\ue618setdrukplaten,<span class=\"_ _0\"></span> tot pressroom-benodig<span class=\"_ _0\"></span>heden en het nieuwste v<span class=\"_ _2\"></span>an het nieuwste in softw<span class=\"_ _0\"></span>are voor<span class=\"_ _2\"></span> work\ue617ow-automa<span class=\"_ _0\"></span>tisering,<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> kleurenma<span class=\"ws1\">-</span>nagement,<span class=\"_ _0\"></span> screening en druks<span class=\"_ _0\"></span>tandaardiserin<span class=\"_ _0\"></span>g. <span class=\"_ _0\"></span>Agfa biedt duurzame inno<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aties aan in de druk<span class=\"_ _0\"></span>voorbereiding die <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde bijbrengen a<span class=\"_ _0\"></span>an de drukkerijen op het vl<span class=\"_ _0\"></span>ak v<span class=\"_ _0\"></span>an ecologie<span class=\"_ _0\"></span>, economie<span class=\"_ _0\"></span>, en e<span class=\"_ _0\"></span>xtra gem<span class=\"_ _0\"></span>ak \u2013 of ECO\ue613.6.<span class=\"_ _2\"></span>1 Princip<span class=\"_ _9\"></span>es toegepast bij het de\ue61fni\u00ebren van de segmentresultaten, segmentactiva en -verplichtingenDe Groep heeft hiervoor<span class=\"_ _0\"></span> vermelde div<span class=\"_ _0\"></span>isies aangeduid als h<span class=\"_ _0\"></span>aar oper<span class=\"_ _2\"></span>ationele segmenten. De opera<span class=\"_ _0\"></span>tionele segmenten zijn dezelf<span class=\"ls1 ws1\">-</span>de als de te rapporter<span class=\"_ _0\"></span>en segmenten. Er<span class=\"_ _0\"></span> zijn geen tr<span class=\"_ _0\"></span>ansacties tussen de opera<span class=\"_ _0\"></span>tionele segmenten.Het resultaat <span class=\"_ _0\"></span>van de te r<span class=\"_ _2\"></span>apporteren segmenten, activ<span class=\"_ _0\"></span>a en verplichtingen <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>ewez<span class=\"_ _0\"></span>en aan de te rapporter<span class=\"_ _0\"></span>en segmenten op basis v<span class=\"_ _0\"></span>an de volgende principes: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Direct toewijsbaar<span class=\"_ _2\"></span> aan een te rapporteren segment daar<span class=\"_ _2\"></span> waar<span class=\"_ _0\"></span> mogelijk; en anders</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws6e\">T<span class=\"_ _2\"></span>oegewe<span class=\"_ _0\"></span>zen aan een te r<span class=\"_ _0\"></span>apporteren segment op een rede<span class=\"_ _0\"></span>lijke basis,<span class=\"_ _0\"></span> bij voork<span class=\"_ _0\"></span>eur activ<span class=\"_ _0\"></span>iteitengeb<span class=\"_ _0\"></span>aseerd of inspannings<span class=\"ws1\">-</span></span></span>gerel<span class=\"_ _0\"></span>ateerd.Om een meer accur<span class=\"_ _2\"></span>ate beoordeling v<span class=\"_ _0\"></span>an de prestatie <span class=\"_ _0\"></span>van een seg<span class=\"_ _9\"></span>m<span class=\"_ _9\"></span>en<span class=\"_ _9\"></span>t <span class=\"_ _9\"></span>te<span class=\"_ _9\"></span> <span class=\"_ _9\"></span>be<span class=\"_ _9\"></span>kom<span class=\"_ _9\"></span>en<span class=\"_ _9\"></span>, wo<span class=\"_ _9\"></span>rd<span class=\"_ _9\"></span>en<span class=\"_ _9\"></span> s<span class=\"_ _9\"></span>om<span class=\"_ _9\"></span>m<span class=\"_ _9\"></span>ige<span class=\"_ _9\"></span> k<span class=\"_ _9\"></span>ost<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>n <span class=\"_ _9\"></span>van <span class=\"_ _9\"></span>d<span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>ove<span class=\"_ _9\"></span>rko<span class=\"_ _9\"></span>e<span class=\"ls1 ws1\">-</span>pel<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>nd<span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>di<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>nst<span class=\"_ _9\"></span>e<span class=\"_ _9\"></span>n <span class=\"_ _9\"></span>zoa<span class=\"_ _9\"></span>ls<span class=\"_ _9\"></span> Investor<span class=\"_ _2\"></span> Relations, Corpor<span class=\"_ _0\"></span>ate Finance<span class=\"_ _0\"></span>, Interne A<span class=\"_ _0\"></span>udit, Inno<span class=\"_ _0\"></span>vation O\ue614ce<span class=\"_ _2\"></span>,... niet toegewe<span class=\"_ _0\"></span>zen aan een te rapporter<span class=\"_ _0\"></span>en segment. Dez<span class=\"_ _0\"></span>e kosten w<span class=\"_ _0\"></span>orden apart g<span class=\"_ _0\"></span>epresenteerd onder<span class=\"_ _2\"></span> \u2018Corpor<span class=\"_ _0\"></span>ate Services\u2019<span class=\"_ _c3\"></span>. Eveneens w<span class=\"_ _0\"></span>orden de k<span class=\"_ _0\"></span>osten en verplichtingen <span class=\"_ _0\"></span>van de ina<span class=\"_ _0\"></span>ctieve werknemers (zie onder<span class=\"_ _0\"></span>) en de gesloten plannen v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en niet toege<span class=\"ls1 ws1\">-</span>wez<span class=\"_ _0\"></span>en aan een te rapporter<span class=\"_ _0\"></span>en segment aange<span class=\"_ _0\"></span>zien deze niet op een re<span class=\"_ _0\"></span>delijke w<span class=\"_ _0\"></span>ijze k<span class=\"_ _0\"></span>unnen toegewez<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den.Deze niet toeg<span class=\"_ _0\"></span>ewezen <span class=\"_ _0\"></span>gegevens <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>enomen in de elementen die een afstemming mak<span class=\"_ _0\"></span>en tussen de informatie <span class=\"_ _0\"></span>van de te rapporter<span class=\"_ _0\"></span>en segmenten en de geconsolideerde <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g, het tota<span class=\"_ _0\"></span>al v<span class=\"_ _0\"></span>an activa en <span class=\"_ _0\"></span>verplichtingen.<span class=\"_ _0\"></span> Deze afstemming wor<span class=\"_ _2\"></span>dt getoond in toelichting 6.3.Inactieve w<span class=\"_ _0\"></span>erknemers wor<span class=\"_ _0\"></span>den gede\ue616nieer<span class=\"_ _0\"></span>d als gepensioneerden,<span class=\"_ _0\"></span> vroeg<span class=\"_ _0\"></span>ere werknemers die r<span class=\"_ _0\"></span>echten hebben opgebouw<span class=\"_ _2\"></span>d en<span class=\"_ _9\"></span> andere inactiev<span class=\"_ _0\"></span>e werknemers zo<span class=\"_ _0\"></span>als bruggepensioneer<span class=\"_ _0\"></span>den wa<span class=\"_ _0\"></span>arvan rede<span class=\"_ _0\"></span>lijkerwijs kan w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>enomen dat zij niet zullen terugker<span class=\"_ _0\"></span>en tot een actieve status.<span class=\"_ _2\"></span> W<span class=\"_ _2\"></span>erknemers die in principe slechts tijdelijk inactief zijn zoals ten gev<span class=\"_ _0\"></span>olge v<span class=\"_ _2\"></span>an langdurige inv<span class=\"_ _2\"></span>aliditeit of<span class=\"_ _9\"></span> ziekte<span class=\"_ _2\"></span>, zwang<span class=\"_ _0\"></span>erschapsverlof<span class=\"_ _2\"></span>, legerdienst en der<span class=\"_ _0\"></span>gelijke<span class=\"_ _2\"></span>, wor<span class=\"_ _0\"></span>den als actieve werknemers be<span class=\"_ _0\"></span>handeld en bijgev<span class=\"_ _0\"></span>olg toegewe<span class=\"_ _0\"></span>zen aan een v<span class=\"_ _2\"></span>an de te rapporteren segmenten.Activa en <span class=\"_ _0\"></span>verplichtingen toeg<span class=\"_ _0\"></span>ewez<span class=\"_ _0\"></span>en aan een te rapporter<span class=\"_ _0\"></span>en segment bevatten g<span class=\"_ _0\"></span>een vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>erplichtingen met betrek<span class=\"_ _2\"></span><span class=\"ls1 ws1\">-</span>king tot winstbe<span class=\"_ _0\"></span>lastingen en uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gen (zie reconciliatie in toe<span class=\"_ _0\"></span>lichting 6.3).6.2 Kerngegevens per bedrijfssegmentDe kerng<span class=\"_ _0\"></span>egevens v<span class=\"_ _2\"></span>an de te rapporteren segmenten wer<span class=\"_ _2\"></span>den als volgt berekend: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws84\">aangepaste EBIT<span class=\"_ _2\"></span> is het resultaat uit bedrijfsactiv<span class=\"_ _0\"></span>iteiten voor<span class=\"_ _0\"></span> netto reorganisatie<span class=\"_ _0\"></span>kosten (20<span class=\"_ _2\"></span>22: 32 miljoen euro; 2021: 20 </span></span>miljoen euro) en v<span class=\"_ _0\"></span>oor niet-r<span class=\"_ _0\"></span>ecurrente resulta<span class=\"_ _0\"></span>ten (2022: 160 miljoen eur<span class=\"_ _0\"></span>o; 2021: 1<span class=\"_ _0\"></span>3 miljoen euro).<span class=\"_ _0\"></span> De niet-recurrente resultaten bev<span class=\"_ _2\"></span>atten geboekte bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsv<span class=\"_ _0\"></span>erliezen,<span class=\"_ _0\"></span> kosten met betre<span class=\"_ _0\"></span>kking tot str<span class=\"_ _0\"></span>ategische trans<span class=\"ws1\">-</span>formatieprojecten (<span class=\"_ _0\"></span>consultancy) en advoca<span class=\"_ _0\"></span>tenkosten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">% van de opbr<span class=\"_ _0\"></span>engsten is de ra<span class=\"_ _0\"></span>tio v<span class=\"_ _0\"></span>an aangepas<span class=\"_ _0\"></span>te EBIT op de opbr<span class=\"_ _0\"></span>engsten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">aangepaste EBITD<span class=\"_ _2\"></span>A = aangep<span class=\"_ _0\"></span>aste EBIT<span class=\"_ _0\"></span> v\u00f3\u00f3r<span class=\"_ _0\"></span> afschrijvingen;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">segmentresultaat is de w<span class=\"_ _0\"></span>inst uit bedrijfsactiviteiten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws9\">de activa v<span class=\"_ _2\"></span>an een segment zijn de bedrijfsactiva die door<span class=\"_ _0\"></span> een te rapporter<span class=\"_ _0\"></span>en segment aangew<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>den bij zijn bedrijfs<span class=\"ws1\">-</span></span></span>activiteiten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws18\">de verplichtingen v<span class=\"_ _2\"></span>an een segment zijn de verplichtingen die v<span class=\"_ _0\"></span>oortvloeien uit de bedrijfsactiviteiten <span class=\"_ _0\"></span>van een te r<span class=\"_ _2\"></span>appor<span class=\"ws1\">-</span></span></span>teren segment; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsc1\">de nettokasstromen uit de te r<span class=\"_ _0\"></span>apporteren segmenten verteg<span class=\"_ _0\"></span>enwoor<span class=\"_ _2\"></span>digen het verschil tussen de kasontv<span class=\"_ _0\"></span>angsten en de </span></span>kasuitgav<span class=\"_ _0\"></span>en die voortvloeien uit een te r<span class=\"_ _2\"></span>apporteren segment; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws4e\">de \ue616nancieringskasstromen,<span class=\"_ _0\"></span> de ontv<span class=\"_ _0\"></span>angen rente en kas<span class=\"_ _0\"></span>stromen uit ov<span class=\"_ _0\"></span>erige inv<span class=\"_ _0\"></span>esteringsactiviteiten zijn niet toeg<span class=\"_ _0\"></span>ewez<span class=\"_ _0\"></span>en </span></span>aan een te rapporter<span class=\"_ _0\"></span>en segment; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws8b\">de investerings<span class=\"_ _0\"></span>uitgaven v<span class=\"_ _2\"></span>an het te rapporteren segment om<span class=\"_ _0\"></span>vatten de k<span class=\"_ _2\"></span>ostprijs van de verworven a<span class=\"_ _0\"></span>ctiva met een v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span></span></span>wa<span class=\"_ _0\"></span>chte gebruiksduur<span class=\"_ _2\"></span> van meer<span class=\"_ _0\"></span> dan \u00e9\u00e9n jaar; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _a5\"> </span><span class=\"ff1 ws4f\">andere niet-kaskos<span class=\"_ _0\"></span>ten (-opbrengsten) om<span class=\"_ _2\"></span>vatten bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en en terugname v<span class=\"_ _2\"></span>an bijzondere </span></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verliezen op vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>oorraden,<span class=\"_ _2\"></span> kosten en opbrengsten uit vers<span class=\"_ _0\"></span>trek<span class=\"_ _0\"></span>en diensttijd, w<span class=\"_ _0\"></span>insten <span class=\"_ _54\"></span><span class=\"ws1\"> </span>en verliez<span class=\"_ _0\"></span>en uit be\u00ebindiging v<span class=\"_ _0\"></span>an verplichting<span class=\"_ _0\"></span>en, toege<span class=\"_ _0\"></span>kende subsidies en terugnemin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an voorziening<span class=\"_ _0\"></span>en exclusief prov<span class=\"_ _0\"></span>isies voor<span class=\"_ _0\"></span> inkomstenbel<span class=\"_ _0\"></span>astingen,<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> zov<span class=\"_ _0\"></span>er dez<span class=\"_ _0\"></span>e verv<span class=\"_ _0\"></span>at zijn in de winst uit be<span class=\"_ _0\"></span>drijfsactiviteiten.Digital Print  T<span class=\"_ _1\"></span>e rapporteren segment<span class=\"_ _1bc\"> </span>HealthCare IT<span class=\"_ _18a\"> </span><span class=\"ws19a\">Radiology Solutions</span>O\ue615set Solutions<span class=\"_ _1bd\"> </span><span class=\"ffc ls3 ws4\">TOT<span class=\"_ _0\"></span>AAL</span>&amp; ChemicalsMILJOEN EURO<span class=\"_ _199\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _93\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _95\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _95\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _93\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _95\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _95\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Opbrengsten<span class=\"_ _9c\"> </span>\ue61f\ue61d\ue61b<span class=\"_ _4b\"> </span>\ue61f\ue616\ue616<span class=\"_ _4b\"> </span>\ue616\ue617\ue616<span class=\"_ _a6\"> </span>\ue616\ue617\ue61f<span class=\"_ _4b\"> </span>\ue61a\ue61a\ue61e<span class=\"_ _4b\"> </span>\ue61a\ue619\ue61f<span class=\"_ _4b\"> </span>\ue619\ue616\ue61c<span class=\"_ _4b\"> </span>\ue619\ue619\ue61b<span class=\"_ _99\"> </span>\ue61d.\ue619\ue617\ue61e<span class=\"_ _99\"> </span>\ue61d.\ue61c\ue618\ue619Evolutie<span class=\"_ _1be\"> </span>-\ue616,\ue61c%<span class=\"_ _190\"> </span>\ue61d\ue61d,\ue618%<span class=\"_ _f5\"> </span>-\ue616,\ue618%<span class=\"_ _f5\"> </span>-\ue61e,\ue616%<span class=\"_ _190\"> </span>\ue61d\ue61a,\ue61b%<span class=\"_ _190\"> </span>\ue61d\ue61f,\ue61b%<span class=\"_ _8d\"> </span>\ue617,\ue61a%<span class=\"_ _88\"> </span>\ue616,\ue61f%<span class=\"_ _8d\"> </span>\ue61a,\ue61e%<span class=\"_ _8d\"> </span>\ue618,\ue618%Aangepaste EBIT<span class=\"_ _1bf\"> </span>\ue61f\ue61f<span class=\"_ _bf\"> </span>\ue61f\ue61e<span class=\"_ _bf\"> </span>\ue61a\ue61c<span class=\"_ _bf\"> </span>\ue61f\ue61f<span class=\"_ _1bd\"> </span>\ue619<span class=\"_ _92\"> </span>(\ue61b)<span class=\"_ _8f\"> </span>(\ue617)<span class=\"_ _bf\"> </span>\ue61d\ue61c<span class=\"_ _bf\"> </span>\ue617\ue61d<span class=\"_ _7b\"> </span>\ue618\ue61e% van de opbrengsten<span class=\"_ _181\"> </span>\ue61b,\ue61b%<span class=\"_ _88\"> </span>\ue61c,\ue61e%<span class=\"_ _88\"> </span>\ue61c,\ue61d%<span class=\"_ _8d\"> </span>\ue616,\ue61c%<span class=\"_ _88\"> </span>\ue61f,\ue61a%<span class=\"_ _f5\"> </span>-\ue61f,\ue617%<span class=\"_ _6b\"> </span>-\ue61e,\ue61c%<span class=\"_ _88\"> </span>\ue61f,\ue61a%<span class=\"_ _88\"> </span>\ue61a,\ue618%<span class=\"_ _8d\"> </span>\ue61f,\ue619%Afschrijvingen<span class=\"_ _af\"> </span>\ue61a<span class=\"_ _1bd\"> </span>\ue61f<span class=\"_ _bf\"> </span>\ue61d\ue618<span class=\"_ _bf\"> </span>\ue61d\ue618<span class=\"_ _1bd\"> </span>\ue61c<span class=\"_ _a4\"> </span>\ue61b<span class=\"_ _1bd\"> </span>\ue61c<span class=\"_ _a4\"> </span>\ue61c<span class=\"_ _bf\"> </span>\ue61a\ue616<span class=\"_ _bf\"> </span>\ue61a\ue618Afschrijvingen recht-op-gebruik activa<span class=\"_ _1b0\"> </span>\ue617<span class=\"_ _a4\"> </span>\ue618<span class=\"_ _1bd\"> </span>\ue61c<span class=\"_ _1bd\"> </span>\ue61b<span class=\"_ _a4\"> </span>\ue616<span class=\"_ _1bd\"> </span>\ue616<span class=\"_ _ee\"> </span>\ue61d\ue61e<span class=\"_ _bf\"> </span>\ue61d\ue61e<span class=\"_ _7b\"> </span>\ue61f\ue61c<span class=\"_ _bf\"> </span>\ue61f\ue61cAangepaste EBITDA<span class=\"_ _d0\"> </span>\ue61a\ue61e<span class=\"_ _bf\"> </span>\ue61f\ue619<span class=\"_ _bf\"> </span>\ue617\ue61d<span class=\"_ _bf\"> </span>\ue616\ue619<span class=\"_ _bf\"> </span>\ue61d\ue61b<span class=\"_ _1bd\"> </span>\ue61a<span class=\"_ _bf\"> </span>\ue61d\ue61f<span class=\"_ _bf\"> </span>\ue61a\ue617<span class=\"_ _4b\"> </span>\ue61d\ue61f\ue61f<span class=\"_ _4b\"> </span>\ue61d\ue61d\ue61aResultaat van het segment<span class=\"_ _1bc\"> </span>\ue61d\ue61c<span class=\"_ _ee\"> </span>\ue61d\ue61c<span class=\"_ _bf\"> </span>\ue616\ue61d<span class=\"_ _9b\"> </span>(\ue619\ue61f)<span class=\"_ _1bd\"> </span>\ue618<span class=\"_ _7f\"> </span>(\ue61d\ue618)<span class=\"_ _7f\"> </span>(\ue61d\ue617)<span class=\"_ _9b\"> </span>(\ue61a\ue617)<span class=\"_ _bf\"> </span>\ue616\ue619<span class=\"_ _99\"> </span>(\ue61d\ue61e\ue618)Activa van het segment<span class=\"_ _1c0\"> </span>\ue61a\ue61b\ue618<span class=\"_ _4b\"> </span>\ue616\ue61f\ue61e<span class=\"_ _4b\"> </span>\ue61a\ue61b\ue61f<span class=\"_ _4b\"> </span>\ue61a\ue61e\ue617<span class=\"_ _a6\"> </span>\ue61f\ue616\ue61e<span class=\"_ _94\"> </span>\ue61a\ue61a\ue61a<span class=\"_ _a6\"> </span>\ue616\ue61f\ue61b<span class=\"_ _94\"> </span>\ue61a\ue61c\ue61f<span class=\"_ _99\"> </span>\ue61d.\ue616\ue618\ue617<span class=\"_ _1c1\"> </span>\ue61d.\ue616\ue616\ue61dV<span class=\"_ _2\"></span>erplichtingen van het segment<span class=\"_ _168\"> </span>\ue61d\ue61f\ue61b<span class=\"_ _4b\"> </span>\ue61d\ue61f\ue61a<span class=\"_ _4b\"> </span>\ue61d\ue61b\ue61a<span class=\"_ _4b\"> </span>\ue61d\ue617\ue616<span class=\"_ _bf\"> </span>\ue619\ue617<span class=\"_ _4b\"> </span>\ue61d\ue61e\ue618<span class=\"_ _4b\"> </span>\ue61f\ue61b\ue61a<span class=\"_ _a6\"> </span>\ue61f\ue61f\ue61c<span class=\"_ _94\"> </span>\ue617\ue61b\ue61d<span class=\"_ _a6\"> </span>\ue617\ue61f\ue61eNettokasstromen uit de  \ue617<span class=\"_ _8f\"> </span>(\ue619)<span class=\"_ _bf\"> </span>\ue618\ue616<span class=\"_ _1bd\"> </span>\ue616<span class=\"_ _a4\"> </span>\ue618<span class=\"_ _9b\"> </span>(\ue61a\ue61c)<span class=\"_ _a4\"> </span>\ue61a<span class=\"_ _9b\"> </span>(\ue61f\ue61c)<span class=\"_ _bf\"> </span>\ue617\ue61c<span class=\"_ _9b\"> </span>(\ue617\ue61c)te rapporteren segmentenInvesteringsuitgaven<span class=\"_ _1c2\"> </span>\ue61d<span class=\"_ _1bd\"> </span>\ue61f<span class=\"_ _ee\"> </span>\ue61d\ue61e<span class=\"_ _bf\"> </span>\ue61d\ue61d<span class=\"_ _1bd\"> </span>\ue61b<span class=\"_ _bf\"> </span>\ue61d\ue61d<span class=\"_ _a4\"> </span>\ue617<span class=\"_ _1bd\"> </span>\ue61c<span class=\"_ _bf\"> </span>\ue61f\ue617<span class=\"_ _bf\"> </span>\ue61a\ue61fBijzondere waardeverminderingsverliezen<span class=\"_ _44\"> </span>-<span class=\"_ _1c3\"> </span>-<span class=\"_ _1c3\"> </span>-<span class=\"_ _ee\"> </span>\ue619\ue61a<span class=\"_ _1c3\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1bd\"> </span>\ue61d<span class=\"_ _ee\"> </span>\ue616\ue61d<span class=\"_ _1bd\"> </span>\ue61d<span class=\"_ _4b\"> </span>\ue61d\ue61d\ue616Andere niet-kaskosten (-opbrengsten)<span class=\"_ _e9\"> </span>\ue61d\ue618<span class=\"_ _bf\"> </span>\ue61f\ue61e<span class=\"_ _bf\"> </span>\ue61a\ue61f<span class=\"_ _bf\"> </span>\ue618\ue61d<span class=\"_ _bf\"> </span>\ue61f\ue619<span class=\"_ _bf\"> </span>\ue61a\ue618<span class=\"_ _bf\"> </span>\ue616\ue61e<span class=\"_ _bf\"> </span>\ue61a\ue61b<span class=\"_ _4b\"> </span>\ue61d\ue61d\ue616<span class=\"_ _4b\"> </span>\ue61d\ue616\ue616Kosten van onderzoek en ontwikkeling<span class=\"_ _1c5\"> </span>\ue61f\ue61b<span class=\"_ _bf\"> </span>\ue61a\ue61a<span class=\"_ _bf\"> </span>\ue61d\ue61c<span class=\"_ _bf\"> </span>\ue61d\ue617<span class=\"_ _bf\"> </span>\ue61f\ue61f<span class=\"_ _bf\"> </span>\ue61f\ue61b<span class=\"_ _bf\"> </span>\ue61f\ue61e<span class=\"_ _bf\"> </span>\ue61f\ue61e<span class=\"_ _bf\"> </span>\ue61c\ue61b<span class=\"_ _bf\"> </span>\ue61b\ue61cGemiddeld aantal personeelsleden  \ue61d.\ue61f\ue61c\ue61d<span class=\"_ _99\"> </span>\ue61d.\ue61f\ue61f\ue61b<span class=\"_ _99\"> </span>\ue61f.\ue61f\ue61c\ue618<span class=\"_ _99\"> </span>\ue61f.\ue61d\ue61d\ue61f<span class=\"_ _99\"> </span>\ue61d.\ue61d\ue618\ue619<span class=\"_ _99\"> </span>\ue61d.\ue61f\ue61a\ue61e<span class=\"_ _99\"> </span>\ue61f.\ue616\ue61e\ue61f<span class=\"_ _99\"> </span>\ue61f.\ue61d\ue618\ue61d<span class=\"_ _99\"> </span>\ue619.\ue61d\ue61f\ue617<span class=\"_ _99\"> </span>\ue617.\ue619\ue61f\ue61d(\ue61d)(in voltijdse equivalenten)(1) Cijfers omv<span class=\"_ _2\"></span>atten vaste en tijdelijke contr<span class=\"_ _0\"></span>acten.6.3 Reconciliatie van opbrengsten, aangepaste <span class=\"ls1 ws1\">EBIT<span class=\"_ _c3\"></span><span class=\"ls4b ws19b\">, winst- en verliesrekening, activa en verplichtingen, </span></span>kasstromen en andere materi\u00eble postenMILJOEN EURO<span class=\"_ _1c6\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>OpbrengstenOpbrengsten van de te rapporteren segmenten<span class=\"_ _1c7\"> </span>\ue61d.\ue619\ue617\ue61e<span class=\"_ _39\"> </span>\ue61d.\ue61c\ue618\ue619Geconsolideerde opbrengsten<span class=\"_ _1c8\"> </span>\ue61c.\ue616\ue615\ue61e<span class=\"_ _39\"> </span>\ue61c.\ue614\ue618\ue616Aangepaste EBITAangepaste EBIT van de te rapporteren segmenten<span class=\"_ _1c9\"> </span>\ue617\ue61d<span class=\"_ _ac\"> </span>\ue618\ue61e (\ue61d)\ue610Aangepaste EBIT niet toegewezen aan de te rapporteren segmenten(\ue61d\ue61b)<span class=\"_ _12c\"> </span>(\ue61d\ue61b)Geconsolideerde aangepaste EBIT<span class=\"_ _1ca\"> </span>\ue619\ue61f<span class=\"_ _ac\"> </span>\ue61d\ue61cWinst- en verliesrekeningResultaat van het segment<span class=\"_ _174\"> </span>\ue616\ue619<span class=\"_ _e4\"> </span>(\ue61d\ue61e\ue618) (\ue61d)\ue610Winst (verlies) uit bedrijfsactiviteiten niet toegewezen aan de te rapporteren segmenten(\ue61a\ue61c)<span class=\"_ _12c\"> </span>(\ue618\ue618)Winst (verlies) uit bedrijfsactiviteiten<span class=\"_ _19b\"> </span>\ue617<span class=\"_ _164\"> </span>(\ue61c\ue615\ue61e)Overige niet-toewijsbare bedragen:Financieringsbaten (-kosten) - netto<span class=\"_ _194\"> </span>(\ue61d)<span class=\"_ _13b\"> </span>-Overige \ue614nancieringsbaten (-kosten) - netto<span class=\"_ _1cb\"> </span>(\ue617)<span class=\"_ _12c\"> </span>(\ue61f\ue61e)Aandeel van de Groep in het nettoresultaat van geassocieerde deelnemingen - na winstbelastingen<span class=\"_ _98\"> </span>-<span class=\"_ _151\"> </span>(\ue61d)Geconsolideerde winst (verlies) voor belastingen - voor<span class=\"_ _9\"></span>tgezette activiteiten<span class=\"_ _1cc\"> </span>\ue61c<span class=\"_ _e9\"> </span>(\ue61c\ue614\ue61c)ActivaActiva van de te rapporteren segmenten<span class=\"_ _134\"> </span>\ue61d.\ue616\ue618\ue617<span class=\"_ _e4\"> </span>\ue61d.\ue616\ue616\ue61d (\ue61d)\ue610Bedrijfsactiva niet-toegewezen aan de te rapporteren segmenten\ue616\ue61a<span class=\"_ _ac\"> </span>\ue61f\ue61fOverige \ue614nanci\u00eble activa<span class=\"_ _1cd\"> </span>\ue61d\ue61e<span class=\"_ _150\"> </span>\ue617Uitgestelde belastingvorderingen<span class=\"_ _1ce\"> </span>\ue61d\ue61f\ue616<span class=\"_ _ac\"> </span>\ue61b\ue61dDerivaten<span class=\"_ _1cf\"> </span>\ue61d<span class=\"_ _150\"> </span>\ue61aGeldmiddelen en kasequivalenten<span class=\"_ _1d0\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _143\"> </span>\ue61d\ue61a\ue61cActuele vorderingen uit winstbelastingen<span class=\"_ _1d1\"> </span>\ue617\ue61a<span class=\"_ _ac\"> </span>\ue618\ue617Geconsolideerde totale activa<span class=\"_ _14e\"> </span>\ue61f.\ue61e\ue617\ue618<span class=\"_ _39\"> </span>\ue61c.\ue616\ue618\ue615PassivaV<span class=\"_ _2\"></span>erplichtingen van de te rapporteren segmenten<span class=\"_ _1d2\"> </span>\ue617\ue61b\ue61d<span class=\"_ _143\"> </span>\ue617\ue61f\ue61e (\ue61d)V<span class=\"_ _2\"></span>erplichtingen voortvloeiend uit bedrijfsactiviteiten, niet-toegewezen aan de te rapporteren segmenten\ue617\ue61e\ue61c<span class=\"_ _143\"> </span>\ue616\ue617\ue61bRentedragende verplichtingen<span class=\"_ _12f\"> </span>\ue619\ue61f<span class=\"_ _ac\"> </span>\ue617\ue617Uitgestelde belastingverplichtingen<span class=\"_ _1ce\"> </span>\ue617<span class=\"_ _150\"> </span>\ue61bDerivaten<span class=\"_ _1cf\"> </span>\ue61f<span class=\"_ _150\"> </span>\ue61fActuele verplichtingen uit winstbelastingen<span class=\"_ _1d3\"> </span>\ue61f\ue61c<span class=\"_ _ac\"> </span>\ue61f\ue61bOverige niet-toewijsbare verplichtingen<span class=\"_ _16c\"> </span>\ue61f<span class=\"_ _15d\"> </span>-Eigen vermogen<span class=\"_ _1d4\"> </span>\ue617\ue61c\ue618<span class=\"_ _143\"> </span>\ue618\ue617\ue61dGeconsolideerde totale verplichtingen<span class=\"_ _19d\"> </span>\ue61f.\ue61e\ue617\ue618<span class=\"_ _e9\"> </span>\ue61c.\ue616\ue618\ue615KasstroomoverzichtNettokasstromen uit de te rapporteren segmenten<span class=\"_ _1d5\"> </span>\ue617\ue61c<span class=\"_ _12c\"> </span>(\ue617\ue61c) (\ue61d)Bedrijfskasstromen niet-toegewezen aan de te rapporteren segmenten(\ue61f\ue61d\ue61c)<span class=\"_ _12c\"> </span>(\ue61b\ue61f)Betaalde rente en dividend betaald aan minderheidsbelangen<span class=\"_ _1d6\"> </span>(\ue618)<span class=\"_ _12c\"> </span>(\ue61d\ue61e)Inkoop van eigen aandelen<span class=\"_ _1d7\"> </span>(\ue61f\ue61b)<span class=\"_ _12c\"> </span>(\ue61f\ue61d)Nettoterugbetalingen van leningen<span class=\"_ _1d8\"> </span>(\ue61f)<span class=\"_ _132\"> </span>(\ue61d)Overnames en afstotingen van activiteiten<span class=\"_ _1d9\"> </span>-<span class=\"_ _12c\"> </span>(\ue618\ue61a)Ontvangsten uit/betalingen van derivaten<span class=\"_ _148\"> </span>(\ue61f)<span class=\"_ _132\"> </span>(\ue61b)Overige<span class=\"_ _1da\"> </span>\ue616<span class=\"_ _150\"> </span>\ue61dGeconsolideerde nettowijziging in geldmiddelen en kasequivalenten<span class=\"_ _1db\"> </span>(\ue61c\ue614\ue618)<span class=\"_ _e9\"> </span>(\ue61f\ue618\ue61d)(1) Bedrijfsresultaten,<span class=\"_ _2\"></span> activa en verplichtingen en kasstr<span class=\"_ _0\"></span>omen niet toegewez<span class=\"_ _0\"></span>en aan de te rapporteren segmenten he<span class=\"_ _0\"></span>bben voornamelijk betr<span class=\"_ _0\"></span>ekking op corpo<span class=\"ws1\">-</span>rate functies en op ina<span class=\"_ _0\"></span>ctieve werknemers.6.4 Reconciliatie van andere materi\u00eble posten voor 2021 en 2022Andere materi\u00eble posten 2021De andere materi\u00eble pos<span class=\"_ _0\"></span>ten, voor<span class=\"_ _0\"></span>gesteld in de tabe<span class=\"_ _0\"></span>l bij toelichting 6.2,<span class=\"_ _0\"></span> kunnen als v<span class=\"_ _0\"></span>olgt gereconcilieer<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den met <span class=\"_ _26\"></span><span class=\"ws1\"> </span>de geconsolideerde cijf<span class=\"_ _0\"></span>ers:T<span class=\"_ _2\"></span>otaal van de  MILJOEN EURO<span class=\"_ _1dc\"> </span>T<span class=\"_ _1\"></span>oelichtingAanpassingen<span class=\"_ _3a\"> </span>TOT<span class=\"_ _2\"></span>AALte rapporteren segmentenInvesteringsuitgaven - kasstromen<span class=\"_ _1dd\"> </span>\ue61f\ue619/\ue61f\ue61c<span class=\"_ _f2\"> </span>\ue61f\ue617<span class=\"_ _1de\"> </span>-<span class=\"_ _140\"> </span>\ue61f\ue617Afschrijvingen<span class=\"_ _1df\"> </span>\ue61f\ue619/\ue61f\ue61c<span class=\"_ _f2\"> </span>\ue61a\ue616<span class=\"_ _1de\"> </span>-<span class=\"_ _140\"> </span>\ue61a\ue616Afschrijvingen recht-op-gebruik activa (IFRS \ue61d\ue617)<span class=\"_ _143\"> </span>\ue61f\ue61b<span class=\"_ _86\"> </span>\ue61f\ue61c<span class=\"_ _1de\"> </span>-<span class=\"_ _154\"> </span>\ue61f\ue61cBijzondere waardeverminderingsverliezen<span class=\"_ _136\"> </span>\ue61f\ue619/\ue61f\ue61c/\ue61f\ue61b<span class=\"_ _1e0\"> </span>\ue61d<span class=\"_ _1de\"> </span>-<span class=\"_ _1e1\"> </span>\ue61dAndere niet-kaskosten (-opbrengsten)<span class=\"_ _1e2\"> </span>\ue61d\ue61d\ue616<span class=\"_ _1de\"> </span>-<span class=\"_ _1e3\"> </span>\ue61d\ue61d\ue616Kosten van onderzoek en ontwikkeling<span class=\"_ _1e4\"> </span>\ue61c\ue61b<span class=\"_ _198\"> </span>\ue617<span class=\"_ _154\"> </span>\ue61b\ue618Andere materi\u00eble posten 2022T<span class=\"_ _1\"></span>otaal van de  MILJOEN EURO<span class=\"_ _1e5\"> </span>T<span class=\"_ _2\"></span>oelichtingAanpassingen<span class=\"_ _3a\"> </span>TOT<span class=\"_ _2\"></span>AALte rapporteren segmentenInvesteringsuitgaven - kasstromen<span class=\"_ _1e6\"> </span>\ue61f\ue619/\ue61f\ue61c<span class=\"_ _f2\"> </span>\ue61a\ue61f<span class=\"_ _1de\"> </span>-<span class=\"_ _140\"> </span>\ue61a\ue61aAfschrijvingen<span class=\"_ _1e7\"> </span>\ue61f\ue619/\ue61f\ue61c<span class=\"_ _f2\"> </span>\ue61a\ue616<span class=\"_ _1de\"> </span>-<span class=\"_ _140\"> </span>\ue61a\ue618Afschrijvingen recht-op-gebruik activa (IFRS \ue61d\ue617)<span class=\"_ _b4\"> </span>\ue61f\ue61b<span class=\"_ _86\"> </span>\ue61f\ue61c<span class=\"_ _1de\"> </span>-<span class=\"_ _154\"> </span>\ue61f\ue61cBijzondere waardeverminderingsverliezen<span class=\"_ _150\"> </span>\ue61f\ue619/\ue61f\ue61c/\ue61f\ue61b<span class=\"_ _1de\"> </span>\ue61d\ue61d\ue616<span class=\"_ _1de\"> </span>-<span class=\"_ _1e3\"> </span>\ue61d\ue61d\ue616Andere niet-kaskosten (-opbrengsten)<span class=\"_ _1e8\"> </span>\ue61d\ue616\ue616<span class=\"_ _198\"> </span>\ue618<span class=\"_ _1e3\"> </span>\ue61d\ue616\ue61bKosten van onderzoek en ontwikkeling<span class=\"_ _1e9\"> </span>\ue61b\ue61c<span class=\"_ _198\"> </span>\ue61a<span class=\"_ _1e3\"> </span>\ue61d\ue61e\ue61d6.5 Geogra\ue61fsche informatie voor 2021 en 2022De Groep maak<span class=\"_ _0\"></span>t een onderscheid tussen vier<span class=\"_ _2\"></span> geogra\ue616sche mark<span class=\"_ _0\"></span>ten: Europa,<span class=\"_ _2\"></span> NAFT<span class=\"_ _2\"></span>A, Latijns-<span class=\"_ _2\"></span>Amerika en Azi\u00eb/Oceani\u00eb/<span class=\"ws1\"> </span>Afrika. De Groep is g<span class=\"_ _0\"></span>evestig<span class=\"_ _0\"></span>d in Belgi\u00eb<span class=\"_ _2\"></span>.\ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61fMILJOEN EURO (\ue61d)Opbrengsten per marktOpbrengsten per marktEuropa<span class=\"_ _1d7\"> </span>\ue617\ue618\ue616\ue617\ue61c\ue61a\ue610\ue610 waarvan Belgi\u00eb<span class=\"_ _1a0\"> </span>\ue61a\ue616<span class=\"_ _1ea\"> </span>\ue61a\ue618NAFT<span class=\"_ _2\"></span>A<span class=\"_ _1eb\"> </span>\ue61a\ue618\ue61e<span class=\"_ _d8\"> </span>\ue616\ue61f\ue618Latijns-Amerika<span class=\"_ _1ec\"> </span>\ue61d\ue61e\ue619<span class=\"_ _d8\"> </span>\ue61d\ue61f\ue61cAzi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _1ed\"> </span>\ue617\ue618\ue61e<span class=\"_ _d8\"> </span>\ue617\ue61f\ue61eTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1ee\"> </span><span class=\"ls1 ws1\">\ue61c.\ue616\ue615\ue61e<span class=\"_ _1c2\"> </span>\ue61c.\ue614\ue618\ue616</span>Alle buitenlandse landenDuitsland<span class=\"_ _176\"> </span>\ue61d\ue61a\ue61f<span class=\"_ _d8\"> </span>\ue61d\ue61f\ue61bFrankrijk<span class=\"_ _1ef\"> </span>\ue618\ue619<span class=\"_ _1ea\"> </span>\ue617\ue61eItali\u00eb<span class=\"_ _1f0\"> </span>\ue617\ue61b<span class=\"_ _1ea\"> </span>\ue619\ue616V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _59\"> </span>\ue619\ue616<span class=\"_ _1ea\"> </span>\ue61b\ue61eV<span class=\"_ _2\"></span>erenigde Staten<span class=\"_ _11d\"> </span>\ue61f\ue619\ue61e<span class=\"_ _d8\"> </span>\ue61a\ue61f\ue61cCanada<span class=\"_ _146\"> </span>\ue616\ue61c<span class=\"_ _1ea\"> </span>\ue617\ue61eBrazili\u00eb<span class=\"_ _146\"> </span>\ue618\ue61e<span class=\"_ _1ea\"> </span>\ue617\ue61eIndia<span class=\"_ _173\"> </span>\ue618\ue616<span class=\"_ _1ea\"> </span>\ue617\ue61eChina\ue610<span class=\"_ _146\"> </span>\ue61a\ue61f\ue61f<span class=\"_ _da\"> </span>\ue61a\ue61e\ue61dJapan<span class=\"_ _1f1\"> </span>\ue618\ue61e<span class=\"_ _1ea\"> </span>\ue616\ue617Overige landen<span class=\"_ _78\"> </span>\ue617\ue61a\ue616<span class=\"_ _d8\"> </span>\ue617\ue616\ue61bGECONSOLIDEERDE OPBRENGSTEN<span class=\"_ _16d\"> </span>\ue61c.\ue616\ue615\ue61e<span class=\"_ _1c2\"> </span>\ue61c.\ue614\ue618\ue616(1) Locatie v<span class=\"_ _0\"></span>an klanten.\ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61fMILJOEN EURO (\ue61d)V<span class=\"_ _2\"></span>aste ac<span class=\"_ _9\"></span>tivaV<span class=\"_ _0\"></span>aste activaEuropa<span class=\"_ _1f2\"> </span>\ue61f\ue617\ue619<span class=\"_ _d8\"> </span>\ue61f\ue61f\ue61e\ue610\ue610 waarvan Belgi\u00eb<span class=\"_ _1f3\"> </span>\ue61d\ue61c\ue616<span class=\"_ _d8\"> </span>\ue61d\ue61b\ue61dNAFT<span class=\"_ _2\"></span>A<span class=\"_ _1d7\"> </span>\ue61a\ue61e\ue61d<span class=\"_ _d8\"> </span>\ue61f\ue617\ue617Latijns-Amerika<span class=\"_ _1d0\"> </span>\ue61b<span class=\"_ _153\"> </span>\ue618Azi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _1f4\"> </span>\ue618\ue616<span class=\"_ _1ea\"> </span>\ue61f\ue61aTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1f5\"> </span><span class=\"ls1 ws1\">\ue615\ue61d\ue61f<span class=\"_ _d8\"> </span>\ue618\ue61c\ue61d</span>Alle buitenlandse landenDuitsland<span class=\"_ _156\"> </span>\ue61a\ue61a<span class=\"_ _1f6\"> </span>\ue617Belgi\u00eb<span class=\"_ _116\"> </span>\ue61d\ue61c\ue61a<span class=\"_ _d8\"> </span>\ue61d\ue619\ue616V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _121\"> </span>\ue616\ue61d<span class=\"_ _1ea\"> </span>\ue61f\ue61cV<span class=\"_ _2\"></span>erenigde Staten<span class=\"_ _11d\"> </span>\ue61d\ue618\ue61d<span class=\"_ _d8\"> </span>\ue61d\ue61d\ue616Canada<span class=\"_ _1f7\"> </span>\ue61d\ue616\ue61c<span class=\"_ _d8\"> </span>\ue61d\ue618\ue61eBrazili\u00eb<span class=\"_ _1f8\"> </span>\ue617<span class=\"_ _d6\"> </span>\ue61fChina<span class=\"_ _1f9\"> </span>\ue61f\ue61b<span class=\"_ _d6\"> </span>\ue61bHong Kong<span class=\"_ _1fa\"> </span>\ue61d\ue61f<span class=\"_ _d6\"> </span>\ue61bOverige landen<span class=\"_ _1d8\"> </span>\ue61f\ue61c<span class=\"_ _1ea\"> </span>\ue61f\ue61fTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1f5\"> </span><span class=\"ls1 ws1\">\ue615\ue61d\ue61f<span class=\"_ _d8\"> </span>\ue618\ue61c\ue61d</span>(1) Uitgez<span class=\"_ _0\"></span>onderd uitgeste<span class=\"_ _0\"></span>lde belastingsv<span class=\"_ _0\"></span>orderingen en v<span class=\"_ _0\"></span>olgens de locatie v<span class=\"_ _0\"></span>an de activa.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__18": {
   "value": ". OPBRENGSTENMILJOEN EURO<span class=\"_ _a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Opbrengsten uit contracten met klanten<span class=\"_ _202\"> </span>\ue61d.\ue619\ue61e\ue61b<span class=\"_ _39\"> </span>\ue61d.\ue61c\ue61e\ue617Opbrengsten uit andere bronnen: kasstroomafdekkingen<span class=\"_ _1b3\"> </span>\ue61d<span class=\"_ _151\"> </span>(\ue618)Opbrengsten uit andere bronnen: leasingactiviteiten<span class=\"_ _17f\"> </span>\ue618\ue61e<span class=\"_ _ac\"> </span>\ue618\ue617TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _66\"> </span><span class=\"ls1 ws1\">\ue61c.\ue616\ue615\ue61e<span class=\"_ _39\"> </span>\ue61c.\ue614\ue618\ue616</span>De divisies HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> en Digital Print &amp; Chemicals boek<span class=\"_ _0\"></span>ten gedurende 20<span class=\"_ _2\"></span>22 een omzetgroei, ex<span class=\"_ _0\"></span>clusief wisselk<span class=\"_ _0\"></span>oersef<span class=\"ws1\">-</span>fecten. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ooral door prijs<span class=\"_ _2\"></span>verhogingen bleef de omzet v<span class=\"_ _0\"></span>an O\ue618set Solutions stabiel.<span class=\"_ _0\"></span> In Radiology Solutions wer<span class=\"_ _0\"></span>den de medi<span class=\"ws1\">-</span>sche \ue616lmactiviteiten sterk<span class=\"_ _0\"></span> be\u00efnvloed door<span class=\"_ _2\"></span> de COVID-lockdowns in Chin<span class=\"_ _0\"></span>a. Door het toeg<span class=\"_ _0\"></span>enomen momentum in de tweede jaarhe<span class=\"_ _0\"></span>lft groeide de omzet <span class=\"_ _0\"></span>van He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _2\"></span> in Noord-Amerika en E<span class=\"_ _0\"></span>uro<span class=\"ws1\">-</span>pa tegeno<span class=\"_ _0\"></span>ver het <span class=\"_ _0\"></span>voorgaande j<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. De groei wer<span class=\"_ _0\"></span>d aange<span class=\"_ _0\"></span>dreven door<span class=\"_ _0\"></span> de omzeterk<span class=\"_ _0\"></span>enning in het kader <span class=\"_ _0\"></span>van een aantal be<span class=\"_ _0\"></span>lang<span class=\"ws1\">-</span>rijke contr<span class=\"_ _0\"></span>acten, ev<span class=\"_ _0\"></span>enals door de s<span class=\"_ _0\"></span>tabilisatie v<span class=\"_ _0\"></span>an de recurrente omz<span class=\"_ _0\"></span>et. V<span class=\"_ _2\"></span>oor de divisie Radiology Solutions <span class=\"_ _0\"></span>wordt er<span class=\"_ _2\"></span> stabiliteit verwacht,<span class=\"_ _0\"></span> met een voortdurende dr<span class=\"_ _0\"></span>uk op de marges <span class=\"_ _0\"></span>van medische \ue616lm. De v<span class=\"_ _0\"></span>ooruitgang voor<span class=\"_ _2\"></span> Direct Radiograph<span class=\"_ _0\"></span>y<span class=\"_ _2\"></span>, die in de twee<span class=\"_ _0\"></span>de helft v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2 werd g<span class=\"_ _0\"></span>eboekt,<span class=\"_ _2\"></span> zal zich naar verw<span class=\"_ _0\"></span>achting doorzetten.<span class=\"_ _0\"></span> De marktge<span class=\"_ _0\"></span>dreven omz<span class=\"_ _0\"></span>etdaling voor<span class=\"_ _2\"></span> Computed Radiography<span class=\"_ _0\"></span> wer<span class=\"_ _0\"></span>d nog versterk<span class=\"_ _0\"></span>t door de huidig<span class=\"_ _0\"></span>e geopolitieke situatie en door<span class=\"_ _0\"></span> componententekorten.<span class=\"_ _0\"></span> Agfa blijf<span class=\"_ _0\"></span>t de CR-business beheren met het oog op het be<span class=\"_ _0\"></span>houden van g<span class=\"_ _0\"></span>ezonde winstmarg<span class=\"_ _0\"></span>es. V<span class=\"_ _2\"></span>olgend op een a<span class=\"_ _0\"></span>antal mindere k<span class=\"_ _0\"></span>wartalen,<span class=\"_ _0\"></span> begon de omzet <span class=\"_ _0\"></span>van Dir<span class=\"_ _0\"></span>ect Radiograph<span class=\"_ _2\"></span>y terug aan te trekken in de tweede ja<span class=\"_ _0\"></span>arhelft. Een s<span class=\"_ _0\"></span>terke omzetgr<span class=\"_ _0\"></span>oei wer<span class=\"_ _0\"></span>d genoteerd in <span class=\"_ _0\"></span>ASP<span class=\"_ _2\"></span>AC en LA<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>AM. In een aantal landen in die regio<span class=\"_ _2\"></span>'s <span class=\"_ _0\"></span>werden primeurs gere<span class=\"_ _0\"></span>aliseerd met v<span class=\"_ _0\"></span>erschillende systemen,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aaronder<span class=\"_ _0\"></span> high-end modaliteiten en de recent g<span class=\"_ _0\"></span>e\u00efntroduceerde <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ALO<span class=\"ws1\">-</span>R<span class=\"_ _0\"></span>Y<span class=\"_ _2\"></span>-r\u00f6ntg<span class=\"_ _0\"></span>enkamer<span class=\"_ _2\"></span>. Onlangs zag de DR-mark<span class=\"_ _0\"></span>t de intrede v<span class=\"_ _2\"></span>an verscheidene nieuwe concurrenten met g<span class=\"_ _0\"></span>oedkope oplossing<span class=\"_ _0\"></span>en.Op het vlak <span class=\"_ _0\"></span>van digitaal dr<span class=\"_ _0\"></span>ukken,<span class=\"_ _0\"></span> groeide de omzet v<span class=\"_ _2\"></span>an de sign &amp; display business sterk. De ink<span class=\"_ _2\"></span>tproductlijnen voor sign &amp; display<span class=\"_ _0\"></span>-toepassingen pr<span class=\"_ _0\"></span>esteerden het he<span class=\"_ _0\"></span>le jaar door<span class=\"_ _2\"></span> sterk. Ondanks industriebr<span class=\"_ _0\"></span>ede logistiek<span class=\"_ _0\"></span>e uitdagingen v<span class=\"_ _0\"></span>oor de high end appar<span class=\"_ _0\"></span>atuur<span class=\"_ _2\"></span>, boekten de activ<span class=\"_ _0\"></span>iteiten op het vlak <span class=\"_ _0\"></span>van app<span class=\"_ _0\"></span>aratuur<span class=\"_ _2\"></span> voor grootf<span class=\"_ _0\"></span>ormaatdruk een s<span class=\"_ _0\"></span>tevige omzetgr<span class=\"_ _0\"></span>oei. Op het gebied v<span class=\"_ _2\"></span>an industri\u00eble inkjet, wer<span class=\"_ _2\"></span>den de decordrukactiviteiten be\u00efnv<span class=\"_ _0\"></span>loed door de v<span class=\"_ _0\"></span>erzw<span class=\"_ _0\"></span>akkende conjunctuur<span class=\"_ _2\"></span>, aang<span class=\"_ _0\"></span>ezien klanten hun inv<span class=\"_ _0\"></span>esteringen in hun digitalisatiepr<span class=\"_ _0\"></span>oces uitstellen. De <span class=\"_ _0\"></span>volumes v<span class=\"_ _0\"></span>an de OEM-inkten ging<span class=\"_ _0\"></span>en achteruit door<span class=\"_ _0\"></span> de lockdow<span class=\"_ _0\"></span>ns in China, de onstabie<span class=\"_ _0\"></span>le geopolitiek<span class=\"_ _0\"></span>e situatie en de zw<span class=\"_ _0\"></span>akke conjunctuur<span class=\"_ _2\"></span>.Met name door toe<span class=\"_ _0\"></span>doen van door<span class=\"_ _0\"></span>gevoer<span class=\"_ _0\"></span>de prijsstijgingen bleef de omz<span class=\"_ _0\"></span>et van de div<span class=\"_ _0\"></span>isie O\ue618set Solutions stabiel.<span class=\"_ _0\"></span> De divisie bleef zich richten op regio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met een hoge toegevoeg<span class=\"_ _2\"></span>de waarde en zich concentr<span class=\"_ _0\"></span>eren op marg<span class=\"_ _0\"></span>es eerder<span class=\"_ _0\"></span> dan op volumes.<span class=\"_ _2\"></span> Ondanks de lag<span class=\"_ _0\"></span>ere volumes leidde de succes<span class=\"_ _2\"></span>volle implementatie van prijs<span class=\"_ _0\"></span>verhogingen om een ant<span class=\"_ _0\"></span>woord te bie<span class=\"_ _0\"></span>den aan de kostenin\ue617atie (<span class=\"_ _0\"></span>onder meer<span class=\"_ _2\"></span> van de grondsto\ue618en,<span class=\"_ _2\"></span> verpakking en vr<span class=\"_ _0\"></span>acht) tot omzetgr<span class=\"_ _0\"></span>oei. 8.<span class=\"_ _2\"></span>1 Aard van de goederen en dienstenDe Groep gener<span class=\"_ _0\"></span>eert opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an goederen, uit dienstv<span class=\"_ _0\"></span>erlening en uit de verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an contracten <span class=\"_ _0\"></span>waarin meerdere g<span class=\"_ _0\"></span>oederen en/<span class=\"_ _2\"></span>of diensten samen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eboden aan de koper<span class=\"_ _2\"></span>. Opbr<span class=\"_ _0\"></span>engsten uit andere br<span class=\"_ _0\"></span>onnen omv<span class=\"_ _0\"></span>atten huuropbrengs<span class=\"_ _0\"></span>ten van eig<span class=\"_ _0\"></span>en materiaal en g<span class=\"_ _0\"></span>eleased m<span class=\"_ _0\"></span>ateriaal onder<span class=\"_ _0\"></span> \ue616nanci\u00eble lease o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten alsook beperk<span class=\"_ _0\"></span>te bedra<span class=\"ws1\">-</span>gen met betrekkin<span class=\"_ _0\"></span>g tot kasstroomaf<span class=\"_ _0\"></span>dekkingen.<span class=\"_ _0\"></span> Opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an goederen omv<span class=\"_ _2\"></span>at de verkoop v<span class=\"_ _2\"></span>an verbruiksgoeder<span class=\"_ _0\"></span>en, chemicali\u00ebn,<span class=\"_ _0\"></span> wisselstukk<span class=\"_ _2\"></span>en, machi<span class=\"ws1\">-</span>nes en softw<span class=\"_ _0\"></span>arelicenties.<span class=\"_ _0\"></span> Opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an goederen wor<span class=\"_ _0\"></span>den erkend op het moment dat de contr<span class=\"_ _0\"></span>ole v<span class=\"_ _0\"></span>an de goederen o<span class=\"_ _0\"></span>vergaa<span class=\"_ _0\"></span>t op de klant en w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> geen onzekerheid bestaa<span class=\"_ _0\"></span>t omtrent de inning v<span class=\"_ _2\"></span>an de verkoopprijs. In de bepaling of de inning v<span class=\"_ _2\"></span>an de verkoopprijs al dan niet w<span class=\"_ _2\"></span>aarschijnlijk is, houdt de Groep re<span class=\"_ _0\"></span>kening met de kre<span class=\"_ _0\"></span>dietw<span class=\"_ _0\"></span>aardigheid van de kl<span class=\"_ _0\"></span>ant en diens intentie tot betalen van de <span class=\"_ _0\"></span>verkoopprijs op <span class=\"_ _0\"></span>vervaldag<span class=\"_ _2\"></span>.Opbrengsten uit dienst<span class=\"_ _0\"></span>verlening omv<span class=\"_ _2\"></span>at dienstverlening in v<span class=\"_ _0\"></span>erband met de installatie v<span class=\"_ _2\"></span>an softwar<span class=\"_ _0\"></span>e applicaties en machi<span class=\"ws1\">-</span>nes, onderhoud en bijk<span class=\"_ _0\"></span>omende post-contract diens<span class=\"_ _0\"></span>tverlening<span class=\"_ _0\"></span>. In ov<span class=\"_ _0\"></span>ereenstemming met de huidig<span class=\"_ _0\"></span>e IFRS 15 w<span class=\"_ _0\"></span>orden de opbrengsten uit dienst<span class=\"_ _0\"></span>verlening erkend o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de looptijd v<span class=\"_ _0\"></span>an het contract aan<span class=\"_ _0\"></span>gezien de klant g<span class=\"_ _0\"></span>elijktijdig de v<span class=\"_ _0\"></span>oordelen v<span class=\"_ _2\"></span>an deze dienst<span class=\"_ _0\"></span>verlening ontv<span class=\"_ _2\"></span>angt en consumeert. In de gev<span class=\"_ _0\"></span>allen w<span class=\"_ _0\"></span>aarbij de Groep meer<span class=\"_ _0\"></span>dere diensten gelijk<span class=\"_ _2\"></span>tijdig aanbiedt, zullen de opbrengsten o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de verschillende diensten v<span class=\"_ _0\"></span>erdeeld w<span class=\"_ _0\"></span>orden g<span class=\"_ _0\"></span>ebaseerd op de <span class=\"_ _0\"></span>verkoopprijs die v<span class=\"_ _2\"></span>an toepassing is wanneer<span class=\"_ _2\"></span> deze diensten apart v<span class=\"_ _0\"></span>erkocht wor<span class=\"_ _2\"></span>den.De Groep sluit tevens o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten af w<span class=\"_ _0\"></span>aarin meerdere g<span class=\"_ _0\"></span>oederen en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den aan de koper<span class=\"_ _0\"></span> (\u2018<span class=\"_ _0\"></span>multiple-element arran<span class=\"_ _0\"></span>gements<span class=\"_ _0\"></span>\u2019). Dez<span class=\"_ _0\"></span>e over<span class=\"_ _0\"></span>eenkomsten om<span class=\"_ _0\"></span>vatten de <span class=\"_ _0\"></span>verkoop v<span class=\"_ _2\"></span>an softwar<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> licenties, har<span class=\"_ _2\"></span>dware<span class=\"_ _0\"></span>, installatiediensten,<span class=\"_ _2\"></span> onderhoud en dienstverlening na verk<span class=\"_ _0\"></span>oop.<span class=\"_ _0\"></span> Overeenk<span class=\"_ _0\"></span>omstig de IFRS 15 stand<span class=\"_ _0\"></span>aard heeft de Gr<span class=\"_ _0\"></span>oep onder<span class=\"ls1 ws1\">-</span>zocht of de verschillende g<span class=\"_ _0\"></span>oederen en/<span class=\"_ _2\"></span>of diensten aang<span class=\"_ _0\"></span>eboden in deze o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten, k<span class=\"_ _2\"></span>wali\ue616ceren als aparte pr<span class=\"_ _0\"></span>estatiever<span class=\"_ _2\"></span><span class=\"ls1 ws1\">-</span>plichtingen op basis <span class=\"_ _0\"></span>van de criteria <span class=\"_ _0\"></span>van identi\ue616ceerb<span class=\"_ _0\"></span>aarheid en op basis v<span class=\"_ _2\"></span>an het feit of de goederen en/<span class=\"_ _2\"></span>of diensten w<span class=\"_ _0\"></span>aarde cre\u00ebren v<span class=\"_ _0\"></span>oor de k<span class=\"_ _0\"></span>oper op zich of met diensten en/<span class=\"_ _2\"></span>of goe<span class=\"_ _0\"></span>deren die vrij v<span class=\"_ _0\"></span>erkrijgbaar<span class=\"_ _0\"></span> zijn op de markt.<span class=\"_ _0\"></span> De Groep heeft g<span class=\"_ _0\"></span>eoor<span class=\"ls1 ws1\">-</span>deeld dat dez<span class=\"_ _0\"></span>e criteria volda<span class=\"_ _0\"></span>an zijn voor<span class=\"_ _0\"></span> over<span class=\"_ _0\"></span>eenkomsten w<span class=\"_ _2\"></span>aarin meerdere goeder<span class=\"_ _0\"></span>en en/<span class=\"_ _2\"></span>of diensten samen aangeboden <span class=\"_ _0\"></span>wor<span class=\"ls1 ws1\">-</span>den en die geen softw<span class=\"_ _2\"></span>areproducten beva<span class=\"_ _0\"></span>tten die signi\ue616cante aanpassing<span class=\"_ _0\"></span>en en programm<span class=\"_ _0\"></span>atie op maat v<span class=\"_ _2\"></span>an de koper v<span class=\"_ _0\"></span>ereisen.De toepassing v<span class=\"_ _2\"></span>an deze boekhoudk<span class=\"_ _0\"></span>undige rege<span class=\"_ _0\"></span>l inzake opbrengs<span class=\"_ _0\"></span>tenerkenning v<span class=\"_ _2\"></span>an overeenkoms<span class=\"_ _0\"></span>ten w<span class=\"_ _0\"></span>aarin meerdere g<span class=\"_ _0\"></span>oe<span class=\"ws1\">-</span>deren en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den, ver<span class=\"_ _0\"></span>eist een zek<span class=\"_ _0\"></span>ere oor<span class=\"_ _0\"></span>deelsvormin<span class=\"_ _0\"></span>g door het man<span class=\"_ _0\"></span>agement inzake de allocatie v<span class=\"_ _0\"></span>an de totale verk<span class=\"_ _0\"></span>oopprijs naar<span class=\"_ _0\"></span> de verschillende presta<span class=\"_ _0\"></span>tieverplichtingen,<span class=\"_ _0\"></span> inclusief gegev<span class=\"_ _0\"></span>en kortingen.<span class=\"_ _2\"></span> Wijzigingen aan prestatiev<span class=\"_ _0\"></span>erplichtingen en de respectiev<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aarden toeg<span class=\"_ _0\"></span>ewezen a<span class=\"_ _0\"></span>an de individuele pres<span class=\"_ _0\"></span>tatieverplichtingen k<span class=\"_ _2\"></span>unnen een materi\u00eble impa<span class=\"_ _0\"></span>ct hebben op de w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de bedragen in omzet erk<span class=\"_ _2\"></span>end en de nog te erkennen bedragen.Binnen het segment Agfa He<span class=\"_ _2\"></span>althCare IT en het segment Radiology Solutions <span class=\"_ _0\"></span>vereist het mer<span class=\"_ _0\"></span>endeel v<span class=\"_ _0\"></span>an de over<span class=\"_ _0\"></span>een-<span class=\"ws1\"> </span>komsten,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarin meerder<span class=\"_ _0\"></span>e goederen en/<span class=\"_ _2\"></span>of diensten samen aan<span class=\"_ _0\"></span>geboden w<span class=\"_ _0\"></span>orden, g<span class=\"_ _0\"></span>een signi\ue616cante aanpassin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an het softw<span class=\"_ _0\"></span>aregedee<span class=\"_ _0\"></span>lte en geen progr<span class=\"_ _0\"></span>ammatie op maa<span class=\"_ _0\"></span>t van de k<span class=\"_ _2\"></span>oper.<span class=\"_ _2\"></span> Bij de verkoop v<span class=\"_ _0\"></span>an machines die aanzienlijk<span class=\"_ _0\"></span>e installatie vereisen binnen het segment O\ue618set Solutions en Digital Print &amp; Chemicals <span class=\"_ _0\"></span>worden de opbr<span class=\"_ _0\"></span>engsten geboe<span class=\"_ _0\"></span>kt nada<span class=\"_ _0\"></span>t de installatie in ov<span class=\"_ _0\"></span>ereenstemming met alle contr<span class=\"_ _2\"></span>actuele bepalingen is voltooid en de m<span class=\"_ _0\"></span>achine gebruik<span class=\"_ _0\"></span>sklaar<span class=\"_ _0\"></span> is voor<span class=\"_ _0\"></span> de koper<span class=\"_ _2\"></span>. Overeenk<span class=\"_ _0\"></span>omstig de IFRS 15 stand<span class=\"_ _0\"></span>aard heeft de Gr<span class=\"_ _0\"></span>oep geoordee<span class=\"_ _0\"></span>ld dat de machine en installa<span class=\"_ _0\"></span>tiediensten zeer<span class=\"_ _0\"></span> nauw <span class=\"_ _0\"></span>verbon<span class=\"ws1\">-</span>den zijn en behandeld zullen w<span class=\"_ _0\"></span>orden als \u00e9\u00e9n pres<span class=\"_ _0\"></span>tatieverplichting<span class=\"_ _0\"></span>, die in opbren<span class=\"_ _0\"></span>gsten geboek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>den op het moment v<span class=\"_ _0\"></span>an succesv<span class=\"_ _0\"></span>olle installatie bij de koper<span class=\"_ _2\"></span>.In het bedrijfssegment HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> heeft de Groep stand<span class=\"_ _0\"></span>aardbetalingstermijnen die <span class=\"_ _0\"></span>verschillen per g<span class=\"_ _0\"></span>eogra\ue616sche r<span class=\"_ _0\"></span>egio op basis v<span class=\"_ _2\"></span>an lokaal gehanteerde pr<span class=\"_ _0\"></span>aktijk<span class=\"_ _0\"></span>en. Betalingstermijnen <span class=\"_ _0\"></span>worden z<span class=\"_ _0\"></span>o kort moge<span class=\"_ _0\"></span>lijk gehouden.<span class=\"_ _0\"></span> In Europ<span class=\"_ _0\"></span>a, Latijns-<span class=\"_ _0\"></span>Ameri<span class=\"ws1\">-</span>ka, N<span class=\"_ _0\"></span>AFT<span class=\"_ _2\"></span>A en <span class=\"_ _0\"></span>Azi\u00eb/Pa<span class=\"_ _0\"></span>ci\ue616c bedrag<span class=\"_ _0\"></span>en de betalingstermijnen doorgaans 30 d<span class=\"_ _0\"></span>agen na factuur<span class=\"_ _2\"></span>datum, behalve in Z<span class=\"_ _0\"></span>uid-Europa wa<span class=\"_ _0\"></span>ar ze tus<span class=\"_ _0\"></span>sen 60-90 dagen na f<span class=\"_ _0\"></span>actuurdatum be<span class=\"_ _0\"></span>dragen.In de andere divisies v<span class=\"_ _2\"></span>an de Groep worden de betalin<span class=\"_ _0\"></span>gstermijnen eveneens bepaald op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an bedrijfs- en geogr<span class=\"_ _0\"></span>a\ue616sche vereisten.<span class=\"_ _2\"></span> Afwijkingen v<span class=\"_ _0\"></span>an de richtlijnen dienen steeds nage<span class=\"_ _0\"></span>kek<span class=\"_ _0\"></span>en en goedge<span class=\"_ _0\"></span>keur<span class=\"_ _0\"></span>d te worden door<span class=\"_ _2\"></span> de kredietcomit\u00e9s op basis v<span class=\"_ _2\"></span>an diverse criteria.Contra<span class=\"_ _0\"></span>ctuele activ<span class=\"_ _0\"></span>a verbonden aan contr<span class=\"_ _2\"></span>acten met klanten bedragen in het segment He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _2\"></span> 85 miljoen euro (2021: 66 miljoen euro),<span class=\"_ _0\"></span> in het segment Radiology Solutions 7 miljoen euro (20<span class=\"_ _0\"></span>21: 9 miljoen euro) en in het segment Digital Print &amp; Chemicals 3 miljoen euro (20<span class=\"_ _0\"></span>21: 0 miljoen euro).<span class=\"_ _0\"></span> In het segment O\ue618set Solutions zijn er z<span class=\"_ _0\"></span>eer beperk<span class=\"_ _0\"></span>te contractue<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a verbonden aan contr<span class=\"_ _0\"></span>acten met klanten per<span class=\"_ _0\"></span> 31 december 20<span class=\"_ _2\"></span>22 en per 31 december 20<span class=\"_ _0\"></span>21. Contr<span class=\"_ _2\"></span>actuele verplichtingen verbonden aan contr<span class=\"_ _0\"></span>acten met klanten bedr<span class=\"_ _0\"></span>agen 56 miljoen binnen het segment He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _2\"></span> (2021: 58 miljoen euro),<span class=\"_ _0\"></span> 26 miljoen binnen het segment Radiology Solutions (2021: 2<span class=\"_ _2\"></span>7 miljoen euro), 16 miljoen binnen het segment Digital P<span class=\"_ _0\"></span>rint &amp; Chemicals (2021: 11 miljoen eur<span class=\"_ _0\"></span>o) en 12 miljoen euro binnen het segment O\ue618set Solutions (20<span class=\"_ _0\"></span>21: 16 miljoen euro<span class=\"_ _0\"></span>). 8.2 Uitsplitsing van opbrengsten uit contracten met klantenDe uitsplitsing v<span class=\"_ _0\"></span>an opbrengsten uit contr<span class=\"_ _2\"></span>acten met klanten volgens r<span class=\"_ _0\"></span>apporterende entiteit op 31 december<span class=\"_ _0\"></span> 2022 en op 31 december 20<span class=\"_ _2\"></span>21 zoals vereist door<span class=\"_ _2\"></span> IFRS 15 wordt als v<span class=\"_ _0\"></span>olgt voorg<span class=\"_ _0\"></span>esteld:\ue61f\ue61e\ue61f\ue61fMILJOEN EURORadiology Digital Print  O\ue615set  HealthCare ITTOT<span class=\"_ _0\"></span>AALSolutions&amp; ChemicalsSolutionsGeogra\ue613sche regioEuropa<span class=\"_ _203\"> </span>\ue619\ue61d<span class=\"_ _130\"> </span>\ue61d\ue61f\ue61e<span class=\"_ _40\"> </span>\ue61d\ue618\ue617<span class=\"_ _130\"> </span>\ue61a\ue61a\ue617<span class=\"_ _204\"> </span>\ue617\ue61c\ue61aNAFT<span class=\"_ _2\"></span>A<span class=\"_ _205\"> </span>\ue61d\ue61a\ue61b<span class=\"_ _e4\"> </span>\ue618\ue61c<span class=\"_ _130\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _204\"> </span>\ue61d\ue61f\ue61c<span class=\"_ _204\"> </span>\ue616\ue61f\ue618Latijns-Amerika<span class=\"_ _41\"> </span>\ue61d\ue61d<span class=\"_ _e4\"> </span>\ue618\ue616<span class=\"_ _12c\"> </span>\ue61b<span class=\"_ _e4\"> </span>\ue618\ue616<span class=\"_ _130\"> </span>\ue61d\ue61f\ue61cAzi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _206\"> </span>\ue61f\ue61a<span class=\"_ _130\"> </span>\ue61f\ue61a\ue61d<span class=\"_ _204\"> </span>\ue61d\ue61e\ue617<span class=\"_ _204\"> </span>\ue61f\ue617\ue61d<span class=\"_ _204\"> </span>\ue617\ue61f\ue61eT<span class=\"_ _2\"></span>otale opbrengsten per geogra\ue61fsche regio  \ue61f\ue619\ue619<span class=\"_ _130\"> </span>\ue619\ue615\ue61f<span class=\"_ _204\"> </span>\ue61d\ue616\ue61f<span class=\"_ _204\"> </span>\ue616\ue616\ue617<span class=\"_ _bc\"> </span>\ue61c.\ue614\ue618\ue616(destinatie principe)Opbrengsten naar aard\ue612Opbrengsten uit de verkoop van goederen\ue610<span class=\"_ _186\"> </span>\ue619\ue618<span class=\"_ _130\"> </span>\ue61a\ue617\ue616<span class=\"_ _204\"> </span>\ue61a\ue61a\ue61e<span class=\"_ _204\"> </span>\ue619\ue61a\ue61b<span class=\"_ _bc\"> </span>\ue61d.\ue618\ue61e\ue61cOpbrengsten uit de verkoop van diensten<span class=\"_ _c1\"> </span>\ue61d\ue617\ue61b<span class=\"_ _e4\"> </span>\ue61b\ue61c<span class=\"_ _e4\"> </span>\ue616\ue61f<span class=\"_ _14b\"> </span>\ue616\ue61e<span class=\"_ _204\"> </span>\ue61a\ue616\ue61bTijdstip van opbrengstenerkenningOpbrengsten erkend op een speci\ue614ek punt in de tijd<span class=\"_ _db\"> </span>\ue619\ue618<span class=\"_ _130\"> </span>\ue61a\ue617\ue616<span class=\"_ _204\"> </span>\ue61a\ue61a\ue61d<span class=\"_ _204\"> </span>\ue619\ue61a\ue61b<span class=\"_ _bc\"> </span>\ue61d.\ue618\ue61e\ue61bOpbrengsten erkend volgens verloop van tijd<span class=\"_ _207\"> </span>\ue61d\ue617\ue61b<span class=\"_ _e4\"> </span>\ue61b\ue61c<span class=\"_ _14b\"> </span>\ue616\ue61f<span class=\"_ _e4\"> </span>\ue616\ue61e<span class=\"_ _204\"> </span>\ue61a\ue616\ue61b\ue61f\ue61e\ue61f\ue61dMILJOEN EURORadiology Digital Print  O\ue615set  HealthCare ITTOT<span class=\"_ _0\"></span>AALSolutions&amp; ChemicalsSolutionsGeogra\ue613sche regioEuropa<span class=\"_ _203\"> </span>\ue619\ue61e<span class=\"_ _130\"> </span>\ue61d\ue61f\ue61e<span class=\"_ _204\"> </span>\ue61d\ue616\ue618<span class=\"_ _204\"> </span>\ue61a\ue61d\ue61c<span class=\"_ _204\"> </span>\ue617\ue618\ue616NAFT<span class=\"_ _2\"></span>A<span class=\"_ _205\"> </span>\ue61d\ue61d\ue61b<span class=\"_ _e4\"> </span>\ue618\ue618<span class=\"_ _14b\"> </span>\ue619\ue61f<span class=\"_ _204\"> </span>\ue61d\ue61e\ue61a<span class=\"_ _204\"> </span>\ue61a\ue618\ue61eLatijns-Amerika<span class=\"_ _208\"> </span>\ue61b<span class=\"_ _e4\"> </span>\ue616\ue617<span class=\"_ _be\"> </span>\ue61c<span class=\"_ _e4\"> </span>\ue616\ue616<span class=\"_ _204\"> </span>\ue61d\ue61e\ue619Azi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _206\"> </span>\ue61f\ue61d<span class=\"_ _130\"> </span>\ue61f\ue616\ue61f<span class=\"_ _204\"> </span>\ue61d\ue61e\ue616<span class=\"_ _204\"> </span>\ue61f\ue61c\ue61a<span class=\"_ _204\"> </span>\ue617\ue618\ue61eT<span class=\"_ _2\"></span>otale opbrengsten per geogra\ue61fsche regio  \ue61f\ue61c\ue617<span class=\"_ _130\"> </span>\ue619\ue615\ue619<span class=\"_ _204\"> </span>\ue61d\ue61d\ue61e<span class=\"_ _204\"> </span>\ue616\ue619\ue614<span class=\"_ _bc\"> </span>\ue61c.\ue616\ue615\ue61e(destinatie principe)Opbrengsten naar aard\ue612Opbrengsten uit de verkoop van goederen\ue610<span class=\"_ _186\"> </span>\ue617\ue61f<span class=\"_ _130\"> </span>\ue61a\ue619\ue61e<span class=\"_ _204\"> </span>\ue61a\ue61e\ue61d<span class=\"_ _204\"> </span>\ue619\ue61e\ue616<span class=\"_ _bc\"> </span>\ue61d.\ue616\ue61a\ue61cOpbrengsten uit de verkoop van diensten<span class=\"_ _c1\"> </span>\ue61d\ue618\ue619<span class=\"_ _e4\"> </span>\ue61b\ue61a<span class=\"_ _e4\"> </span>\ue61f\ue61c<span class=\"_ _14b\"> </span>\ue616\ue61a<span class=\"_ _204\"> </span>\ue61a\ue61f\ue61fTijdstip van opbrengstenerkenningOpbrengsten erkend op een speci\ue614ek punt in de tijd<span class=\"_ _db\"> </span>\ue617\ue61f<span class=\"_ _130\"> </span>\ue61a\ue619\ue61f<span class=\"_ _204\"> </span>\ue61a\ue61e\ue61f<span class=\"_ _204\"> </span>\ue619\ue61e\ue619<span class=\"_ _bc\"> </span>\ue61d.\ue616\ue616\ue61aOpbrengsten erkend volgens verloop van tijd<span class=\"_ _207\"> </span>\ue61d\ue618\ue619<span class=\"_ _e4\"> </span>\ue61b\ue61f<span class=\"_ _14b\"> </span>\ue61f\ue619<span class=\"_ _e4\"> </span>\ue616\ue61d<span class=\"_ _204\"> </span>\ue61a\ue61d\ue619T<span class=\"_ _2\"></span>ransactieprijz<span class=\"_ _0\"></span>en met betrekking tot pres<span class=\"_ _0\"></span>tatieverplichtingen die nog dienen n<span class=\"_ _0\"></span>agek<span class=\"_ _0\"></span>omen te worden,<span class=\"_ _2\"></span> worden niet toegelicht daar<span class=\"_ _0\"></span> het gaat ov<span class=\"_ _0\"></span>er contr<span class=\"_ _0\"></span>acten die in het algemeen een looptijd hebben <span class=\"_ _0\"></span>van minder<span class=\"_ _2\"></span> dan \u00e9\u00e9n jaar<span class=\"_ _2\"></span>.8.3 Handelsvorderingen en activa en verplichtingen verbonden aan contracten met klantenDe Groep heeft de v<span class=\"_ _0\"></span>olgende handels<span class=\"_ _0\"></span>vorderin<span class=\"_ _0\"></span>gen en activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _0\"></span>acten met klanten:MILJOEN EURO<span class=\"_ _209\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Handelsvorderingen<span class=\"_ _20a\"> </span>\ue61d\ue61c\ue617<span class=\"_ _143\"> </span>\ue61d\ue61e\ue61eContractuele activa verbonden aan contracten met klantenActiva erkend voor nog te maken kosten voor contracten met klanten<span class=\"_ _197\"> </span>\ue61d\ue617<span class=\"_ _ac\"> </span>\ue61f\ue618Op te maken facturen<span class=\"_ _20a\"> </span>\ue617\ue61e<span class=\"_ _20b\"> </span>\ue619\ue61eContractuele verplichtingen verbonden aan contracten met klantenT<span class=\"_ _2\"></span>ussentijdse vooruitfacturaties - uitgestelde opbrengsten<span class=\"_ _119\"> </span>\ue61c\ue616<span class=\"_ _20b\"> </span>\ue61c\ue61dOntvangen vooruitbetalingen<span class=\"_ _11c\"> </span>\ue61d\ue61b<span class=\"_ _ac\"> </span>\ue61d\ue61cV<span class=\"_ _2\"></span>erwachte volumekortingen en andere kortingen<span class=\"_ _1d2\"> </span>\ue61b<span class=\"_ _20b\"> </span>\ue61d\ue61dOp 31 december 20<span class=\"_ _2\"></span>22 bedroegen de activ<span class=\"_ _0\"></span>a verbonden aan contr<span class=\"_ _2\"></span>acten met klanten 94 miljoen euro (2021: 76 miljoen eur<span class=\"_ _0\"></span>o). Deze hebben <span class=\"_ _0\"></span>voornamelijk betr<span class=\"_ _0\"></span>ekking op het recht d<span class=\"_ _0\"></span>at de Groep heeft v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erleende diensten en reeds g<span class=\"_ _0\"></span>elever<span class=\"_ _0\"></span>de goederen wa<span class=\"_ _0\"></span>arvoor de Groep contr<span class=\"_ _2\"></span>actueel het recht heeft om te factur<span class=\"_ _0\"></span>eren op een later<span class=\"_ _0\"></span> tijdstip<span class=\"_ _0\"></span>. Op te mak<span class=\"_ _0\"></span>en facturen v<span class=\"_ _0\"></span>ervat in a<span class=\"_ _0\"></span>ctiva verbonden aan contr<span class=\"_ _0\"></span>acten met klanten wor<span class=\"_ _2\"></span>den geherklasseerd naar<span class=\"_ _2\"></span> handelsvor<span class=\"_ _0\"></span>deringen op het moment dat de v<span class=\"_ _0\"></span>ordering onvoorw<span class=\"_ _2\"></span>aardelijk wor<span class=\"_ _0\"></span>dt. <span class=\"_ _0\"></span>Activa erk<span class=\"_ _0\"></span>end met betrekking tot nog te m<span class=\"_ _0\"></span>aken kos<span class=\"_ _0\"></span>ten voor<span class=\"_ _0\"></span> contracten met kl<span class=\"_ _0\"></span>anten bevatten alle kosten die dir<span class=\"_ _0\"></span>ect toewijsbaar<span class=\"_ _2\"></span> zijn aan het contract, zijnde dir<span class=\"_ _0\"></span>ecte loonkosten,<span class=\"_ _0\"></span> direct toewijsb<span class=\"_ _0\"></span>are materiaalk<span class=\"_ _2\"></span>osten (werken in uitvoering) en kosten die e<span class=\"_ _0\"></span>xpliciet kunnen doorg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end worden a<span class=\"_ _0\"></span>an de klanten. De Groep a<span class=\"_ _0\"></span>ctiveert geen k<span class=\"_ _0\"></span>osten voor<span class=\"_ _2\"></span> het<span class=\"_ _9\"></span> verkrijgen v<span class=\"_ _2\"></span>an contracten met klanten aang<span class=\"_ _0\"></span>ezien de afschrijvingsperiode <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>over<span class=\"_ _2\"></span> deze kosten zouden af<span class=\"_ _0\"></span>geschrev<span class=\"_ _0\"></span>en worden minder is dan \u00e9\u00e9n j<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>.Op 31 december 20<span class=\"_ _2\"></span>22 bedroegen de verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _2\"></span>acten met klanten 109 miljoen (2021: 112 miljoen euro) en hebben betr<span class=\"_ _0\"></span>ekking op nog in opbrengs<span class=\"_ _0\"></span>ten te erkennen w<span class=\"_ _2\"></span>aarden, ontv<span class=\"_ _2\"></span>angen vooruitbetalingen <span class=\"_ _0\"></span>van klanten en <span class=\"_ _0\"></span>voor<span class=\"ls1 ws1\">-</span>ziene bedrag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> verw<span class=\"_ _0\"></span>achte volumek<span class=\"_ _2\"></span>ortingen en andere korting<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> goederen en diensten a<span class=\"_ _0\"></span>angek<span class=\"_ _0\"></span>ocht door klanten gedurende 2<span class=\"_ _0\"></span>022.V<span class=\"_ _2\"></span>erplichtingen verbonden aan contr<span class=\"_ _2\"></span>acten met klanten omva<span class=\"_ _0\"></span>tten contractuee<span class=\"_ _0\"></span>l bepaalde gef<span class=\"_ _0\"></span>actureerde be<span class=\"_ _0\"></span>drag<span class=\"_ _0\"></span>en die op basis van de pr<span class=\"_ _0\"></span>estatieverplichting<span class=\"_ _0\"></span>en nog niet in opbrengsten erk<span class=\"_ _0\"></span>end kunnen <span class=\"_ _0\"></span>worden.<span class=\"_ _0\"></span> Ontv<span class=\"_ _0\"></span>angen v<span class=\"_ _0\"></span>ooruitbetalingen v<span class=\"_ _2\"></span>an klanten omv<span class=\"_ _2\"></span>atten bedragen ontv<span class=\"_ _2\"></span>angen van<span class=\"_ _0\"></span>wege kl<span class=\"_ _0\"></span>anten wa<span class=\"_ _0\"></span>ar nog geen f<span class=\"_ _0\"></span>actura<span class=\"_ _0\"></span>tie voor<span class=\"_ _0\"></span> heeft plaatsg<span class=\"_ _0\"></span>evonden en w<span class=\"_ _0\"></span>aarvoor<span class=\"_ _0\"></span> de Onder<span class=\"ls1 ws1\">-</span>neming een verplichting heef<span class=\"_ _0\"></span>t tot het leveren v<span class=\"_ _2\"></span>an goederen en/<span class=\"_ _2\"></span>of diensten. Uitg<span class=\"_ _0\"></span>estelde opbrengs<span class=\"_ _0\"></span>ten resulteren v<span class=\"_ _0\"></span>oornamelijk uit tussentijdse vooruitf<span class=\"_ _0\"></span>actura<span class=\"_ _0\"></span>ties in over<span class=\"_ _0\"></span>eenkomsten w<span class=\"_ _2\"></span>aarin meerdere goeder<span class=\"_ _0\"></span>en en/<span class=\"_ _2\"></span>of diensten samen aangeboden <span class=\"_ _0\"></span>worden en uit tussentijdse vooruitf<span class=\"_ _0\"></span>actura<span class=\"_ _0\"></span>ties v<span class=\"_ _0\"></span>an onderhouds- en dienstverleningscontr<span class=\"_ _2\"></span>acten.8.4 Evolutie van activa en verplichtingen verbonden aan contracten met klanten De volgende ta<span class=\"_ _0\"></span>bel geeft w<span class=\"_ _0\"></span>eer hoevee<span class=\"_ _0\"></span>l v<span class=\"_ _0\"></span>an het in het huidige jaar<span class=\"_ _0\"></span> erkende bedr<span class=\"_ _2\"></span>ag aan opbrengsten verv<span class=\"_ _0\"></span>at zat in de beginba<span class=\"ws1\">-</span>lans v<span class=\"_ _0\"></span>an contractue<span class=\"_ _0\"></span>le verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _0\"></span>acten met klanten en hoeveel betr<span class=\"_ _0\"></span>ekking heeft op pr<span class=\"_ _0\"></span>estatiever<span class=\"_ _0\"></span><span class=\"ws1\">-</span>plichtingen die ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>den in een voorgaande periode:Contractuele activa  Contractuele verplichtingen verbonden MILJOEN EURO\ue610verbonden aan contracten met klantenaan contracten met klantenOpeningsbalans van contractuele activa en verplichtingen verbonden  \ue616\ue615<span class=\"_ _1bf\"> </span>\ue61c\ue61c\ue61faan contracten met klanten\ue612Opbrengsten erkend die begrepen waren in de openingsbalans van  -(\ue61d\ue61d\ue61f)contractuele verplichtingen verbonden aan contracten met klantenOpbrengsten erkend met betrekking tot prestatieverplichtingen  -<span class=\"_ _9c\"> </span>-volbracht in voorgaande periodenV<span class=\"_ _2\"></span>ooruitfacturaties aan klanten gedurende het boekjaar-\ue61d\ue61a\ue618Ontvangen vooruitbetalingen van klanten gedurende het boekjaar\ue610-\ue61f\ue619Opbrengsten erkend gedurende het boekjaar\ue610<span class=\"_ _20c\"> </span>-<span class=\"_ _aa\"> </span>(\ue617\ue61e)Contractuele activa verbonden aan klanten erk<span class=\"_ _0\"></span>end gedurende het boekjaar\ue610<span class=\"_ _1fb\"> </span>\ue61d\ue619\ue618-T<span class=\"_ _1\"></span>ransferten van contractuele activa verbonden aan contracten met klanten (\ue61d\ue61d\ue61f)-naar handelsvorderingenGeboekte waardeverminderingsverliezen op contractuele activa verbonden --aan contracten met klanten\ue610Contractuele activa verbonden aan klanten erk<span class=\"_ _0\"></span>end in  de kostprijs van verkopen gedurende het boekjaar  (\ue616\ue61b)<span class=\"_ _20d\"> </span>-(W<span class=\"_ _0\"></span>erken in uitvoering)V<span class=\"_ _2\"></span>eranderingen in verwachte volumekortingen en andere kortingen<span class=\"_ _20e\"> </span>-<span class=\"_ _20f\"> </span>\ue61fOvernames en afstotingen van activiteiten<span class=\"_ _16d\"> </span>\ue61f<span class=\"_ _20f\"> </span>\ue616V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _148\"> </span>\ue61f<span class=\"_ _20f\"> </span>\ue61dEindbalans van contractuele activa en verplichtingen verbonden aan \ue617\ue619<span class=\"_ _1bf\"> </span>\ue61c\ue61e\ue617contracten met klanten",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__19": {
   "value": "8.2 Uitsplitsing van opbrengsten uit contracten met klantenDe uitsplitsing v<span class=\"_ _0\"></span>an opbrengsten uit contr<span class=\"_ _2\"></span>acten met klanten volgens r<span class=\"_ _0\"></span>apporterende entiteit op 31 december<span class=\"_ _0\"></span> 2022 en op 31 december 20<span class=\"_ _2\"></span>21 zoals vereist door<span class=\"_ _2\"></span> IFRS 15 wordt als v<span class=\"_ _0\"></span>olgt voorg<span class=\"_ _0\"></span>esteld:\ue61f\ue61e\ue61f\ue61fMILJOEN EURORadiology Digital Print  O\ue615set  HealthCare ITTOT<span class=\"_ _0\"></span>AALSolutions&amp; ChemicalsSolutionsGeogra\ue613sche regioEuropa<span class=\"_ _203\"> </span>\ue619\ue61d<span class=\"_ _130\"> </span>\ue61d\ue61f\ue61e<span class=\"_ _40\"> </span>\ue61d\ue618\ue617<span class=\"_ _130\"> </span>\ue61a\ue61a\ue617<span class=\"_ _204\"> </span>\ue617\ue61c\ue61aNAFT<span class=\"_ _2\"></span>A<span class=\"_ _205\"> </span>\ue61d\ue61a\ue61b<span class=\"_ _e4\"> </span>\ue618\ue61c<span class=\"_ _130\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _204\"> </span>\ue61d\ue61f\ue61c<span class=\"_ _204\"> </span>\ue616\ue61f\ue618Latijns-Amerika<span class=\"_ _41\"> </span>\ue61d\ue61d<span class=\"_ _e4\"> </span>\ue618\ue616<span class=\"_ _12c\"> </span>\ue61b<span class=\"_ _e4\"> </span>\ue618\ue616<span class=\"_ _130\"> </span>\ue61d\ue61f\ue61cAzi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _206\"> </span>\ue61f\ue61a<span class=\"_ _130\"> </span>\ue61f\ue61a\ue61d<span class=\"_ _204\"> </span>\ue61d\ue61e\ue617<span class=\"_ _204\"> </span>\ue61f\ue617\ue61d<span class=\"_ _204\"> </span>\ue617\ue61f\ue61eT<span class=\"_ _2\"></span>otale opbrengsten per geogra\ue61fsche regio  \ue61f\ue619\ue619<span class=\"_ _130\"> </span>\ue619\ue615\ue61f<span class=\"_ _204\"> </span>\ue61d\ue616\ue61f<span class=\"_ _204\"> </span>\ue616\ue616\ue617<span class=\"_ _bc\"> </span>\ue61c.\ue614\ue618\ue616(destinatie principe)Opbrengsten naar aard\ue612Opbrengsten uit de verkoop van goederen\ue610<span class=\"_ _186\"> </span>\ue619\ue618<span class=\"_ _130\"> </span>\ue61a\ue617\ue616<span class=\"_ _204\"> </span>\ue61a\ue61a\ue61e<span class=\"_ _204\"> </span>\ue619\ue61a\ue61b<span class=\"_ _bc\"> </span>\ue61d.\ue618\ue61e\ue61cOpbrengsten uit de verkoop van diensten<span class=\"_ _c1\"> </span>\ue61d\ue617\ue61b<span class=\"_ _e4\"> </span>\ue61b\ue61c<span class=\"_ _e4\"> </span>\ue616\ue61f<span class=\"_ _14b\"> </span>\ue616\ue61e<span class=\"_ _204\"> </span>\ue61a\ue616\ue61bTijdstip van opbrengstenerkenningOpbrengsten erkend op een speci\ue614ek punt in de tijd<span class=\"_ _db\"> </span>\ue619\ue618<span class=\"_ _130\"> </span>\ue61a\ue617\ue616<span class=\"_ _204\"> </span>\ue61a\ue61a\ue61d<span class=\"_ _204\"> </span>\ue619\ue61a\ue61b<span class=\"_ _bc\"> </span>\ue61d.\ue618\ue61e\ue61bOpbrengsten erkend volgens verloop van tijd<span class=\"_ _207\"> </span>\ue61d\ue617\ue61b<span class=\"_ _e4\"> </span>\ue61b\ue61c<span class=\"_ _14b\"> </span>\ue616\ue61f<span class=\"_ _e4\"> </span>\ue616\ue61e<span class=\"_ _204\"> </span>\ue61a\ue616\ue61b\ue61f\ue61e\ue61f\ue61dMILJOEN EURORadiology Digital Print  O\ue615set  HealthCare ITTOT<span class=\"_ _0\"></span>AALSolutions&amp; ChemicalsSolutionsGeogra\ue613sche regioEuropa<span class=\"_ _203\"> </span>\ue619\ue61e<span class=\"_ _130\"> </span>\ue61d\ue61f\ue61e<span class=\"_ _204\"> </span>\ue61d\ue616\ue618<span class=\"_ _204\"> </span>\ue61a\ue61d\ue61c<span class=\"_ _204\"> </span>\ue617\ue618\ue616NAFT<span class=\"_ _2\"></span>A<span class=\"_ _205\"> </span>\ue61d\ue61d\ue61b<span class=\"_ _e4\"> </span>\ue618\ue618<span class=\"_ _14b\"> </span>\ue619\ue61f<span class=\"_ _204\"> </span>\ue61d\ue61e\ue61a<span class=\"_ _204\"> </span>\ue61a\ue618\ue61eLatijns-Amerika<span class=\"_ _208\"> </span>\ue61b<span class=\"_ _e4\"> </span>\ue616\ue617<span class=\"_ _be\"> </span>\ue61c<span class=\"_ _e4\"> </span>\ue616\ue616<span class=\"_ _204\"> </span>\ue61d\ue61e\ue619Azi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _206\"> </span>\ue61f\ue61d<span class=\"_ _130\"> </span>\ue61f\ue616\ue61f<span class=\"_ _204\"> </span>\ue61d\ue61e\ue616<span class=\"_ _204\"> </span>\ue61f\ue61c\ue61a<span class=\"_ _204\"> </span>\ue617\ue618\ue61eT<span class=\"_ _2\"></span>otale opbrengsten per geogra\ue61fsche regio  \ue61f\ue61c\ue617<span class=\"_ _130\"> </span>\ue619\ue615\ue619<span class=\"_ _204\"> </span>\ue61d\ue61d\ue61e<span class=\"_ _204\"> </span>\ue616\ue619\ue614<span class=\"_ _bc\"> </span>\ue61c.\ue616\ue615\ue61e(destinatie principe)Opbrengsten naar aard\ue612Opbrengsten uit de verkoop van goederen\ue610<span class=\"_ _186\"> </span>\ue617\ue61f<span class=\"_ _130\"> </span>\ue61a\ue619\ue61e<span class=\"_ _204\"> </span>\ue61a\ue61e\ue61d<span class=\"_ _204\"> </span>\ue619\ue61e\ue616<span class=\"_ _bc\"> </span>\ue61d.\ue616\ue61a\ue61cOpbrengsten uit de verkoop van diensten<span class=\"_ _c1\"> </span>\ue61d\ue618\ue619<span class=\"_ _e4\"> </span>\ue61b\ue61a<span class=\"_ _e4\"> </span>\ue61f\ue61c<span class=\"_ _14b\"> </span>\ue616\ue61a<span class=\"_ _204\"> </span>\ue61a\ue61f\ue61fTijdstip van opbrengstenerkenningOpbrengsten erkend op een speci\ue614ek punt in de tijd<span class=\"_ _db\"> </span>\ue617\ue61f<span class=\"_ _130\"> </span>\ue61a\ue619\ue61f<span class=\"_ _204\"> </span>\ue61a\ue61e\ue61f<span class=\"_ _204\"> </span>\ue619\ue61e\ue619<span class=\"_ _bc\"> </span>\ue61d.\ue616\ue616\ue61aOpbrengsten erkend volgens verloop van tijd<span class=\"_ _207\"> </span>\ue61d\ue618\ue619<span class=\"_ _e4\"> </span>\ue61b\ue61f<span class=\"_ _14b\"> </span>\ue61f\ue619<span class=\"_ _e4\"> </span>\ue616\ue61d<span class=\"_ _204\"> </span>\ue61a\ue61d\ue619T<span class=\"_ _2\"></span>ransactieprijz<span class=\"_ _0\"></span>en met betrekking tot pres<span class=\"_ _0\"></span>tatieverplichtingen die nog dienen n<span class=\"_ _0\"></span>agek<span class=\"_ _0\"></span>omen te worden,<span class=\"_ _2\"></span> worden niet toegelicht daar<span class=\"_ _0\"></span> het gaat ov<span class=\"_ _0\"></span>er contr<span class=\"_ _0\"></span>acten die in het algemeen een looptijd hebben <span class=\"_ _0\"></span>van minder<span class=\"_ _2\"></span> dan \u00e9\u00e9n jaar<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__20": {
   "value": " OVERIGE BEDRIJFSOPBRENGSTEN EN BEDRIJFSK<span class=\"_ _2\"></span>OSTEN9.<span class=\"_ _2\"></span>1 Overige b<span class=\"_ _9\"></span>edrijfsopbrengstenMILJOEN EURO<span class=\"_ _210\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _152\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>V<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten<span class=\"_ _69\"> </span>\ue617<span class=\"_ _db\"> </span>\ue618Baten uit \ue614nanci\u00eble leaseovereenkomsten<span class=\"_ _134\"> </span>\ue617<span class=\"_ _211\"> </span>\ue619Winst uit de verkoop van materi\u00eble vaste activa<span class=\"_ _212\"> </span>\ue61c<span class=\"_ _211\"> </span>\ue61dBaten uit de terugname van ongebruikte voorzieningen<span class=\"_ _213\"> </span>\ue61d<span class=\"_ _211\"> </span>\ue616Pensioenopbrengsten van verstreken diensttijd met betrekking tot pensioenplannen in F<span class=\"_ _2\"></span>rankrijk<span class=\"_ _98\"> </span>\ue61d<span class=\"_ _ec\"> </span>-Winst uit bevriezing van toegezegdpensioenregeling in Z<span class=\"_ _0\"></span>weden<span class=\"_ _214\"> </span>\ue618<span class=\"_ _ec\"> </span>-Diverse overige opbrengsten<span class=\"_ _215\"> </span>\ue61d\ue616<span class=\"_ _8c\"> </span>\ue61d\ue61eTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _71\"> </span><span class=\"ls1 ws1\">\ue619\ue61c<span class=\"_ _8c\"> </span>\ue61f\ue616</span>De baten uit \ue616nanci\u00eble le<span class=\"_ _2\"></span>aseovereenkomsten bev<span class=\"_ _2\"></span>atten hoofdzakelijk inter<span class=\"_ _0\"></span>estopbrengs<span class=\"_ _0\"></span>ten.In 2022 is een opbr<span class=\"_ _0\"></span>engst v<span class=\"_ _2\"></span>an 3 miljoen euro uit de terugname v<span class=\"_ _0\"></span>an herstructurerings<span class=\"_ _0\"></span>voorziening<span class=\"_ _0\"></span>en erkend als g<span class=\"_ _0\"></span>evolg v<span class=\"_ _0\"></span>an een update v<span class=\"_ _2\"></span>an de voorziening voor<span class=\"_ _0\"></span> de reorganisatie <span class=\"_ _0\"></span>van de IT<span class=\"_ _2\"></span>-afdeling v<span class=\"_ _2\"></span>an de Onderneming en de samenwerking met A<span class=\"_ _0\"></span>tos.De winsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an materi\u00eble vas<span class=\"_ _0\"></span>te activa o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> 2021 ha<span class=\"_ _0\"></span>dden ten belope v<span class=\"_ _0\"></span>an 7 miljoen Euro betr<span class=\"_ _0\"></span>ekking op de verkoop <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>voormalige pr<span class=\"_ _0\"></span>oductiesite in Leeds (V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _0\"></span>), v<span class=\"_ _0\"></span>oorheen geclassi\ue616ceer<span class=\"_ _0\"></span>d als aangehouden <span class=\"_ _0\"></span>voor verkoop (zie toe<span class=\"_ _0\"></span>lichting 35).De pensioenopbrengsten uit v<span class=\"_ _0\"></span>erstrek<span class=\"_ _0\"></span>en diensttijd w<span class=\"_ _2\"></span>aren het resultaat v<span class=\"_ _0\"></span>an herstructurerin<span class=\"_ _0\"></span>gsmaatreg<span class=\"_ _0\"></span>elen in Frankrijk<span class=\"_ _0\"></span> ge<span class=\"ws1\">-</span>durende het boekjaar<span class=\"_ _2\"></span> 2021. In Zw<span class=\"_ _0\"></span>eden heeft de Onderneming in de loop v<span class=\"_ _2\"></span>an het eerste kw<span class=\"_ _0\"></span>artaal v<span class=\"_ _0\"></span>an 2021 de pensioen<span class=\"_ _0\"></span>verplichtingen o<span class=\"_ _0\"></span>verge<span class=\"_ _0\"></span>dragen naar<span class=\"_ _0\"></span> een verze<span class=\"_ _0\"></span>keringsonderneming<span class=\"_ _0\"></span>. Dit r<span class=\"_ _0\"></span>esulteerde in een \u00e9\u00e9nmalig<span class=\"_ _0\"></span>e uitgaande kasstr<span class=\"_ _0\"></span>oom van 1<span class=\"_ _0\"></span>6 miljoen Euro en een \u00e9\u00e9nmalige w<span class=\"_ _0\"></span>inst v<span class=\"_ _0\"></span>an 5 miljoen Euro<span class=\"_ _0\"></span>. 9.2. Overige bedrijfskostenMILJOEN EURO<span class=\"_ _209\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _be\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Reorganisatiekosten<span class=\"_ _14f\"> </span>\ue61f\ue61e<span class=\"_ _1a6\"> </span>\ue61a\ue618Bijzondere waardeverminderingsverliezen op goodwill<span class=\"_ _217\"> </span>-<span class=\"_ _1a6\"> </span>\ue619\ue61eBijzondere waardeverminderingsverliezen op immater\u00eble vaste activa<span class=\"_ _218\"> </span>-<span class=\"_ _15d\"> </span>\ue61aBijzondere waardeverminderingsverliezen op materi\u00eble vaste activa<span class=\"_ _219\"> </span>-<span class=\"_ _1a6\"> </span>\ue61f\ue617Bijzondere waardeverminderingsverliezen op recht op gebruik activa<span class=\"_ _21a\"> </span>\ue61d<span class=\"_ _1a6\"> </span>\ue61d\ue618V<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten<span class=\"_ _21b\"> </span>\ue61d\ue61e<span class=\"_ _1a6\"> </span>\ue61d\ue61aPensioenkosten van verstrek<span class=\"_ _0\"></span>en diensttijd 'Jubilee' plan in Belgi\u00eb<span class=\"_ _21c\"> </span>\ue61f<span class=\"_ _db\"> </span>-Huisvestingskosten met betrekking tot leegstand<span class=\"_ _1c7\"> </span>\ue61a<span class=\"_ _136\"> </span>\ue616Diverse overige kosten<span class=\"_ _16\"> </span>\ue61d\ue61d<span class=\"_ _1a6\"> </span>\ue61d\ue617TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _21d\"> </span><span class=\"ls1 ws1\">\ue619\ue616<span class=\"_ _171\"> </span>\ue61c\ue614\ue61f</span>Als gevolg v<span class=\"_ _2\"></span>an het onderzoek op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an goodwill toege<span class=\"_ _0\"></span>kend aan de kasstr<span class=\"_ _0\"></span>oomgener<span class=\"_ _0\"></span>erende eenheid Radiology Solutions is een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies <span class=\"_ _0\"></span>van 73 miljoen eur<span class=\"_ _0\"></span>o erkend.<span class=\"_ _0\"></span> De volledig<span class=\"_ _0\"></span>e boek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an goodwill (70 miljoen euro) <span class=\"_ _0\"></span>en immateri\u00eble v<span class=\"_ _2\"></span>aste activa (3 miljoen euro) is afgew<span class=\"_ _2\"></span>aardeerd.<span class=\"_ _0\"></span> Meer inf<span class=\"_ _0\"></span>ormatie over<span class=\"_ _2\"></span> de belangrijkste assumpties die zijn ge<span class=\"_ _0\"></span>bruikt v<span class=\"_ _0\"></span>oor dit onderz<span class=\"_ _0\"></span>oek op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g wor<span class=\"_ _0\"></span>dt verstre<span class=\"_ _0\"></span>kt in toelichting 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.V<span class=\"_ _2\"></span>oor de kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheid O\ue618set Solutions wer<span class=\"_ _0\"></span>den materi\u00eble v<span class=\"_ _2\"></span>aste activa en recht-op-g<span class=\"_ _0\"></span>ebruik activ<span class=\"_ _2\"></span>a, die zou<span class=\"ws1\">-</span>den kunnen w<span class=\"_ _0\"></span>orden toege<span class=\"_ _0\"></span>kend aan de entiteiten die zich toelegg<span class=\"_ _0\"></span>en op de O\ue618set Solutions activiteiten en die daar<span class=\"_ _0\"></span>om het voorwerp uitmak<span class=\"_ _0\"></span>en van de g<span class=\"_ _0\"></span>eplande verk<span class=\"_ _0\"></span>oop,<span class=\"_ _2\"></span> volledig afgew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d. Een r<span class=\"_ _0\"></span>esulterend verlies op bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardever<span class=\"ws1\">-</span>mindering v<span class=\"_ _0\"></span>an 41 miljoen euro wer<span class=\"_ _2\"></span>d erkend, 26 miljoen euro heeft betr<span class=\"_ _0\"></span>ekking op materi\u00eble <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva en 1<span class=\"_ _0\"></span>5 miljoen euro op recht-op-gebr<span class=\"_ _0\"></span>uik activ<span class=\"_ _0\"></span>a. De verw<span class=\"_ _0\"></span>achte verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an de O\ue618set Solutions activiteiten w<span class=\"_ _2\"></span>aren de indicatie voor een bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering,<span class=\"_ _2\"></span> aange<span class=\"_ _0\"></span>zien de verwa<span class=\"_ _0\"></span>chte te ontv<span class=\"_ _0\"></span>angen ver<span class=\"_ _0\"></span>goeding v<span class=\"_ _0\"></span>eel lager<span class=\"_ _0\"></span> is dan de boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an de nettoactiva toer<span class=\"_ _0\"></span>ekenb<span class=\"_ _0\"></span>aar aan de groep die wor<span class=\"_ _2\"></span>dt verkocht, z<span class=\"_ _0\"></span>elfs na bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering van alle lan<span class=\"_ _0\"></span>glopende activ<span class=\"_ _0\"></span>a in het kader v<span class=\"_ _2\"></span>an IAS 36. Meer inform<span class=\"_ _0\"></span>atie over<span class=\"_ _2\"></span> de bijzondere wa<span class=\"_ _0\"></span>ardevermindering <span class=\"_ _0\"></span>van a<span class=\"_ _0\"></span>ctiva toer<span class=\"_ _0\"></span>ekenba<span class=\"_ _0\"></span>ar aan O\ue618set Solutions en hoe de<span class=\"_ _0\"></span>ze past in het verw<span class=\"_ _0\"></span>achte totale verlies v<span class=\"_ _2\"></span>an de verkooptr<span class=\"_ _0\"></span>ansactie wor<span class=\"_ _0\"></span>dt beschreven in sectie 4 <span class=\"_ _0\"></span>\u2018Schattingen en beoor<span class=\"_ _2\"></span>delingen van het management<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>.Door de sluiting <span class=\"_ _0\"></span>van onz<span class=\"_ _0\"></span>e productiesite in W<span class=\"_ _0\"></span>ilmington (VS) heeft de Gr<span class=\"_ _0\"></span>oep in 2021 een bijz<span class=\"_ _0\"></span>onder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"ws1\">-</span>verlies op het recht-op-g<span class=\"_ _0\"></span>ebruik activ<span class=\"_ _2\"></span>a erkend ten belope v<span class=\"_ _0\"></span>an 1 miljoen euro.In 2022 he<span class=\"_ _0\"></span>bben herstructureringsplannen g<span class=\"_ _0\"></span>eleid tot een kos<span class=\"_ _0\"></span>t van 35 miljoen eur<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Dit bedr<span class=\"_ _0\"></span>ag komt voor<span class=\"_ _2\"></span> een deel van de verschillende tr<span class=\"_ _0\"></span>ansformatieprogr<span class=\"_ _2\"></span>amma<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>s, v<span class=\"_ _0\"></span>oornamelijk met betr<span class=\"_ _0\"></span>ekking tot de interne \ue616nanci\u00eble diensten <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep met een impact op functies,<span class=\"_ _0\"></span> voornamelijk<span class=\"_ _0\"></span> in Europ<span class=\"_ _0\"></span>a (5 miljoen euro).Meer in het alg<span class=\"_ _0\"></span>emeen voelden tal v<span class=\"_ _2\"></span>an activiteiten de zwakk<span class=\"_ _0\"></span>e economische omgevin<span class=\"_ _0\"></span>g,<span class=\"_ _0\"></span> voornamelijk<span class=\"_ _0\"></span> in Europa en Chin<span class=\"_ _0\"></span>a.Bovenop de tr<span class=\"_ _2\"></span>ansformatieprogramma<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met betre<span class=\"_ _0\"></span>kking tot de IT<span class=\"_ _0\"></span> en de \ue616nanci\u00eble diensten v<span class=\"_ _2\"></span>an de Groep, v<span class=\"_ _0\"></span>erplichtte de economische situatie tot het nemen v<span class=\"_ _2\"></span>an verdere maatr<span class=\"_ _0\"></span>egelen v<span class=\"_ _0\"></span>oor de activ<span class=\"_ _0\"></span>iteiten v<span class=\"_ _0\"></span>an de Groep in Radiology Solutions en Digital Print &amp; Chemicals om de kostens<span class=\"_ _0\"></span>tructuur v<span class=\"_ _2\"></span>an de Groep aan te passen.In 2022 is in Duitsl<span class=\"_ _0\"></span>and de productie en assemblage <span class=\"_ _0\"></span>van sommig<span class=\"_ _0\"></span>e uitrusting en onder<span class=\"_ _0\"></span>delen v<span class=\"_ _0\"></span>an uitrusting v<span class=\"_ _0\"></span>oor Computed Radiograph<span class=\"_ _2\"></span>y gestopt. Er<span class=\"_ _0\"></span> werden bep<span class=\"_ _0\"></span>aalde acties ondernomen voor<span class=\"_ _2\"></span> Direct Radiograph<span class=\"_ _0\"></span>y om het operationee<span class=\"_ _0\"></span>l business mo<span class=\"ws1\">-</span>del te vereen<span class=\"_ _0\"></span>voudigen.Het totale bedrag <span class=\"_ _0\"></span>van erk<span class=\"_ _0\"></span>ende reorganisa<span class=\"_ _0\"></span>tiekosten in 20<span class=\"_ _2\"></span>22 met betrekking tot de maatreg<span class=\"_ _0\"></span>elen genomen v<span class=\"_ _0\"></span>oor Radiology So<span class=\"ws1\">-</span>lutions  bedrag<span class=\"_ _0\"></span>en 12 miljoen euro<span class=\"_ _0\"></span>. Maatr<span class=\"_ _0\"></span>egelen genomen <span class=\"_ _0\"></span>voor Digital P<span class=\"_ _0\"></span>rint &amp; Chemicals resulteer<span class=\"_ _0\"></span>de in een organisatiek<span class=\"_ _0\"></span>ost van 2 miljoen eur<span class=\"_ _0\"></span>o.Andere reorg<span class=\"_ _0\"></span>anisatiekosten erk<span class=\"_ _2\"></span>end in de loop van 202<span class=\"_ _0\"></span>2 hebben betrekking op indiv<span class=\"_ _0\"></span>iduele e\ue614ci\u00ebntie- en besparingsinitia<span class=\"ws1\">-</span>tieven (5 miljoen euro) en een pl<span class=\"_ _0\"></span>an in Belgi\u00eb om vrijwillig de Onderneming te <span class=\"_ _0\"></span>verlaten v<span class=\"_ _0\"></span>oor mensen met een leeftijd <span class=\"_ _0\"></span>vanaf 60 jaar<span class=\"_ _0\"></span> en een anci\u00ebnniteit van mins<span class=\"_ _0\"></span>tens 15 jaar<span class=\"_ _2\"></span>, die v<span class=\"_ _0\"></span>olgens het plan,<span class=\"_ _0\"></span> gedurende een bep<span class=\"_ _0\"></span>aalde periode,<span class=\"_ _2\"></span> die kan starten in 2023,<span class=\"_ _2\"></span> in een tijdskrediet van 5<span class=\"_ _0\"></span>0% kunnen instappen en <span class=\"_ _0\"></span>vrijgesteld zijn v<span class=\"_ _2\"></span>an dagelijkse pres<span class=\"_ _0\"></span>taties voor<span class=\"_ _0\"></span> de periode dat ze nog werkzaam zijn v<span class=\"_ _0\"></span>oor de Onderneming<span class=\"_ _0\"></span>, tot aan hun <span class=\"_ _0\"></span>wettelijk of v<span class=\"_ _0\"></span>ervroegd pensioen (de imp<span class=\"_ _0\"></span>act wor<span class=\"_ _2\"></span>dt eind 2022 geschat op 5 miljoen euro).In 2021,<span class=\"_ _0\"></span> heeft de Onderneming herstructur<span class=\"_ _0\"></span>eringskosten g<span class=\"_ _0\"></span>eboekt ten be<span class=\"_ _0\"></span>lope van 2<span class=\"_ _0\"></span>0 miljoen Euro v<span class=\"_ _0\"></span>oornamelijk met be<span class=\"ws1\">-</span>trekking tot k<span class=\"_ _0\"></span>osten gelink<span class=\"_ _0\"></span>t aan de reorg<span class=\"_ _0\"></span>anisatie v<span class=\"_ _0\"></span>an het ICS departement v<span class=\"_ _0\"></span>an de Onderneming en het aang<span class=\"_ _0\"></span>ekondig<span class=\"_ _0\"></span>de partnership met A<span class=\"_ _0\"></span>tos, een globale leidin<span class=\"_ _0\"></span>ggevende onderneming op het v<span class=\"_ _0\"></span>lak v<span class=\"_ _2\"></span>an digitale transformatie (14 miljoen Eur<span class=\"_ _0\"></span>o), kosten met betr<span class=\"_ _0\"></span>ekking tot de sluiting v<span class=\"_ _2\"></span>an Ipagsa, een lever<span class=\"_ _0\"></span>ancier v<span class=\"_ _2\"></span>an drukplaten operationee<span class=\"_ _0\"></span>l in het lage k<span class=\"_ _0\"></span>osten segment (4 miljoen Euro<span class=\"_ _0\"></span>). Additionele k<span class=\"_ _2\"></span>osten met betrekking tot de gesloten productiesites in Leeds en P<span class=\"_ _2\"></span>ont-\u00e0-Marcq (3 miljoen Euro<span class=\"_ _0\"></span>) werden erk<span class=\"_ _2\"></span>end , alsook k<span class=\"_ _0\"></span>osten voor<span class=\"_ _0\"></span> ontslagverg<span class=\"_ _0\"></span>oedingen v<span class=\"_ _0\"></span>oor nieuw<span class=\"_ _0\"></span>e CAO o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten (2 miljoen Eur<span class=\"_ _0\"></span>o), g<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>compenseerd door<span class=\"_ _0\"></span> een positieve impact <span class=\"_ _0\"></span>van 1<span class=\"_ _0\"></span>0 miljoen Euro uit een herbeoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an de herstructurerin<span class=\"_ _0\"></span>gskosten v<span class=\"_ _2\"></span>an de fabriek<span class=\"_ _0\"></span>en in P<span class=\"_ _0\"></span>eissenberg en P<span class=\"_ _0\"></span>eiting (Duitsland).<span class=\"_ _0\"></span>  De \u2018Jubilee<span class=\"_ _2\"></span>\u2019 voordelen in Be<span class=\"_ _0\"></span>lgi\u00eb betre\ue618en reischeques die uitg<span class=\"_ _0\"></span>ereikt <span class=\"_ _0\"></span>werden n<span class=\"_ _0\"></span>aar aanleidin<span class=\"_ _0\"></span>g van 25,<span class=\"_ _2\"></span> 35 of<span class=\"_ _9\"></span> 40 bereik<span class=\"_ _0\"></span>te dienst<span class=\"ws1\">-</span>jaren.<span class=\"_ _0\"></span> Deze v<span class=\"_ _0\"></span>oordelen w<span class=\"_ _0\"></span>erden v<span class=\"_ _0\"></span>oor de eerste k<span class=\"_ _0\"></span>eer g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd op 31 december<span class=\"_ _2\"></span> 2021 en resulteer<span class=\"_ _0\"></span>de in pensioenkosten v<span class=\"_ _2\"></span>an verstre<span class=\"_ _0\"></span>ken diensttijd ten belope v<span class=\"_ _2\"></span>an 2 miljoen euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__21": {
   "value": "9.<span class=\"_ _2\"></span>1 Overige b<span class=\"_ _9\"></span>edrijfsopbrengstenMILJOEN EURO<span class=\"_ _210\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _152\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>V<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten<span class=\"_ _69\"> </span>\ue617<span class=\"_ _db\"> </span>\ue618Baten uit \ue614nanci\u00eble leaseovereenkomsten<span class=\"_ _134\"> </span>\ue617<span class=\"_ _211\"> </span>\ue619Winst uit de verkoop van materi\u00eble vaste activa<span class=\"_ _212\"> </span>\ue61c<span class=\"_ _211\"> </span>\ue61dBaten uit de terugname van ongebruikte voorzieningen<span class=\"_ _213\"> </span>\ue61d<span class=\"_ _211\"> </span>\ue616Pensioenopbrengsten van verstreken diensttijd met betrekking tot pensioenplannen in F<span class=\"_ _2\"></span>rankrijk<span class=\"_ _98\"> </span>\ue61d<span class=\"_ _ec\"> </span>-Winst uit bevriezing van toegezegdpensioenregeling in Z<span class=\"_ _0\"></span>weden<span class=\"_ _214\"> </span>\ue618<span class=\"_ _ec\"> </span>-Diverse overige opbrengsten<span class=\"_ _215\"> </span>\ue61d\ue616<span class=\"_ _8c\"> </span>\ue61d\ue61eTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _71\"> </span><span class=\"ls1 ws1\">\ue619\ue61c<span class=\"_ _8c\"> </span>\ue61f\ue616</span>De baten uit \ue616nanci\u00eble le<span class=\"_ _2\"></span>aseovereenkomsten bev<span class=\"_ _2\"></span>atten hoofdzakelijk inter<span class=\"_ _0\"></span>estopbrengs<span class=\"_ _0\"></span>ten.In 2022 is een opbr<span class=\"_ _0\"></span>engst v<span class=\"_ _2\"></span>an 3 miljoen euro uit de terugname v<span class=\"_ _0\"></span>an herstructurerings<span class=\"_ _0\"></span>voorziening<span class=\"_ _0\"></span>en erkend als g<span class=\"_ _0\"></span>evolg v<span class=\"_ _0\"></span>an een update v<span class=\"_ _2\"></span>an de voorziening voor<span class=\"_ _0\"></span> de reorganisatie <span class=\"_ _0\"></span>van de IT<span class=\"_ _2\"></span>-afdeling v<span class=\"_ _2\"></span>an de Onderneming en de samenwerking met A<span class=\"_ _0\"></span>tos.De winsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an materi\u00eble vas<span class=\"_ _0\"></span>te activa o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> 2021 ha<span class=\"_ _0\"></span>dden ten belope v<span class=\"_ _0\"></span>an 7 miljoen Euro betr<span class=\"_ _0\"></span>ekking op de verkoop <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>voormalige pr<span class=\"_ _0\"></span>oductiesite in Leeds (V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _0\"></span>), v<span class=\"_ _0\"></span>oorheen geclassi\ue616ceer<span class=\"_ _0\"></span>d als aangehouden <span class=\"_ _0\"></span>voor verkoop (zie toe<span class=\"_ _0\"></span>lichting 35).De pensioenopbrengsten uit v<span class=\"_ _0\"></span>erstrek<span class=\"_ _0\"></span>en diensttijd w<span class=\"_ _2\"></span>aren het resultaat v<span class=\"_ _0\"></span>an herstructurerin<span class=\"_ _0\"></span>gsmaatreg<span class=\"_ _0\"></span>elen in Frankrijk<span class=\"_ _0\"></span> ge<span class=\"ws1\">-</span>durende het boekjaar<span class=\"_ _2\"></span> 2021. In Zw<span class=\"_ _0\"></span>eden heeft de Onderneming in de loop v<span class=\"_ _2\"></span>an het eerste kw<span class=\"_ _0\"></span>artaal v<span class=\"_ _0\"></span>an 2021 de pensioen<span class=\"_ _0\"></span>verplichtingen o<span class=\"_ _0\"></span>verge<span class=\"_ _0\"></span>dragen naar<span class=\"_ _0\"></span> een verze<span class=\"_ _0\"></span>keringsonderneming<span class=\"_ _0\"></span>. Dit r<span class=\"_ _0\"></span>esulteerde in een \u00e9\u00e9nmalig<span class=\"_ _0\"></span>e uitgaande kasstr<span class=\"_ _0\"></span>oom van 1<span class=\"_ _0\"></span>6 miljoen Euro en een \u00e9\u00e9nmalige w<span class=\"_ _0\"></span>inst v<span class=\"_ _0\"></span>an 5 miljoen Euro<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__22": {
   "value": "9.2. Overige bedrijfskostenMILJOEN EURO<span class=\"_ _209\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _be\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Reorganisatiekosten<span class=\"_ _14f\"> </span>\ue61f\ue61e<span class=\"_ _1a6\"> </span>\ue61a\ue618Bijzondere waardeverminderingsverliezen op goodwill<span class=\"_ _217\"> </span>-<span class=\"_ _1a6\"> </span>\ue619\ue61eBijzondere waardeverminderingsverliezen op immater\u00eble vaste activa<span class=\"_ _218\"> </span>-<span class=\"_ _15d\"> </span>\ue61aBijzondere waardeverminderingsverliezen op materi\u00eble vaste activa<span class=\"_ _219\"> </span>-<span class=\"_ _1a6\"> </span>\ue61f\ue617Bijzondere waardeverminderingsverliezen op recht op gebruik activa<span class=\"_ _21a\"> </span>\ue61d<span class=\"_ _1a6\"> </span>\ue61d\ue618V<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten<span class=\"_ _21b\"> </span>\ue61d\ue61e<span class=\"_ _1a6\"> </span>\ue61d\ue61aPensioenkosten van verstrek<span class=\"_ _0\"></span>en diensttijd 'Jubilee' plan in Belgi\u00eb<span class=\"_ _21c\"> </span>\ue61f<span class=\"_ _db\"> </span>-Huisvestingskosten met betrekking tot leegstand<span class=\"_ _1c7\"> </span>\ue61a<span class=\"_ _136\"> </span>\ue616Diverse overige kosten<span class=\"_ _16\"> </span>\ue61d\ue61d<span class=\"_ _1a6\"> </span>\ue61d\ue617TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _21d\"> </span><span class=\"ls1 ws1\">\ue619\ue616<span class=\"_ _171\"> </span>\ue61c\ue614\ue61f</span>Als gevolg v<span class=\"_ _2\"></span>an het onderzoek op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an goodwill toege<span class=\"_ _0\"></span>kend aan de kasstr<span class=\"_ _0\"></span>oomgener<span class=\"_ _0\"></span>erende eenheid Radiology Solutions is een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies <span class=\"_ _0\"></span>van 73 miljoen eur<span class=\"_ _0\"></span>o erkend.<span class=\"_ _0\"></span> De volledig<span class=\"_ _0\"></span>e boek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an goodwill (70 miljoen euro) <span class=\"_ _0\"></span>en immateri\u00eble v<span class=\"_ _2\"></span>aste activa (3 miljoen euro) is afgew<span class=\"_ _2\"></span>aardeerd.<span class=\"_ _0\"></span> Meer inf<span class=\"_ _0\"></span>ormatie over<span class=\"_ _2\"></span> de belangrijkste assumpties die zijn ge<span class=\"_ _0\"></span>bruikt v<span class=\"_ _0\"></span>oor dit onderz<span class=\"_ _0\"></span>oek op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g wor<span class=\"_ _0\"></span>dt verstre<span class=\"_ _0\"></span>kt in toelichting 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.V<span class=\"_ _2\"></span>oor de kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheid O\ue618set Solutions wer<span class=\"_ _0\"></span>den materi\u00eble v<span class=\"_ _2\"></span>aste activa en recht-op-g<span class=\"_ _0\"></span>ebruik activ<span class=\"_ _2\"></span>a, die zou<span class=\"ws1\">-</span>den kunnen w<span class=\"_ _0\"></span>orden toege<span class=\"_ _0\"></span>kend aan de entiteiten die zich toelegg<span class=\"_ _0\"></span>en op de O\ue618set Solutions activiteiten en die daar<span class=\"_ _0\"></span>om het voorwerp uitmak<span class=\"_ _0\"></span>en van de g<span class=\"_ _0\"></span>eplande verk<span class=\"_ _0\"></span>oop,<span class=\"_ _2\"></span> volledig afgew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d. Een r<span class=\"_ _0\"></span>esulterend verlies op bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardever<span class=\"ws1\">-</span>mindering v<span class=\"_ _0\"></span>an 41 miljoen euro wer<span class=\"_ _2\"></span>d erkend, 26 miljoen euro heeft betr<span class=\"_ _0\"></span>ekking op materi\u00eble <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva en 1<span class=\"_ _0\"></span>5 miljoen euro op recht-op-gebr<span class=\"_ _0\"></span>uik activ<span class=\"_ _0\"></span>a. De verw<span class=\"_ _0\"></span>achte verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an de O\ue618set Solutions activiteiten w<span class=\"_ _2\"></span>aren de indicatie voor een bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering,<span class=\"_ _2\"></span> aange<span class=\"_ _0\"></span>zien de verwa<span class=\"_ _0\"></span>chte te ontv<span class=\"_ _0\"></span>angen ver<span class=\"_ _0\"></span>goeding v<span class=\"_ _0\"></span>eel lager<span class=\"_ _0\"></span> is dan de boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an de nettoactiva toer<span class=\"_ _0\"></span>ekenb<span class=\"_ _0\"></span>aar aan de groep die wor<span class=\"_ _2\"></span>dt verkocht, z<span class=\"_ _0\"></span>elfs na bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering van alle lan<span class=\"_ _0\"></span>glopende activ<span class=\"_ _0\"></span>a in het kader v<span class=\"_ _2\"></span>an IAS 36. Meer inform<span class=\"_ _0\"></span>atie over<span class=\"_ _2\"></span> de bijzondere wa<span class=\"_ _0\"></span>ardevermindering <span class=\"_ _0\"></span>van a<span class=\"_ _0\"></span>ctiva toer<span class=\"_ _0\"></span>ekenba<span class=\"_ _0\"></span>ar aan O\ue618set Solutions en hoe de<span class=\"_ _0\"></span>ze past in het verw<span class=\"_ _0\"></span>achte totale verlies v<span class=\"_ _2\"></span>an de verkooptr<span class=\"_ _0\"></span>ansactie wor<span class=\"_ _0\"></span>dt beschreven in sectie 4 <span class=\"_ _0\"></span>\u2018Schattingen en beoor<span class=\"_ _2\"></span>delingen van het management<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>.Door de sluiting <span class=\"_ _0\"></span>van onz<span class=\"_ _0\"></span>e productiesite in W<span class=\"_ _0\"></span>ilmington (VS) heeft de Gr<span class=\"_ _0\"></span>oep in 2021 een bijz<span class=\"_ _0\"></span>onder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"ws1\">-</span>verlies op het recht-op-g<span class=\"_ _0\"></span>ebruik activ<span class=\"_ _2\"></span>a erkend ten belope v<span class=\"_ _0\"></span>an 1 miljoen euro.In 2022 he<span class=\"_ _0\"></span>bben herstructureringsplannen g<span class=\"_ _0\"></span>eleid tot een kos<span class=\"_ _0\"></span>t van 35 miljoen eur<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Dit bedr<span class=\"_ _0\"></span>ag komt voor<span class=\"_ _2\"></span> een deel van de verschillende tr<span class=\"_ _0\"></span>ansformatieprogr<span class=\"_ _2\"></span>amma<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>s, v<span class=\"_ _0\"></span>oornamelijk met betr<span class=\"_ _0\"></span>ekking tot de interne \ue616nanci\u00eble diensten <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep met een impact op functies,<span class=\"_ _0\"></span> voornamelijk<span class=\"_ _0\"></span> in Europ<span class=\"_ _0\"></span>a (5 miljoen euro).Meer in het alg<span class=\"_ _0\"></span>emeen voelden tal v<span class=\"_ _2\"></span>an activiteiten de zwakk<span class=\"_ _0\"></span>e economische omgevin<span class=\"_ _0\"></span>g,<span class=\"_ _0\"></span> voornamelijk<span class=\"_ _0\"></span> in Europa en Chin<span class=\"_ _0\"></span>a.Bovenop de tr<span class=\"_ _2\"></span>ansformatieprogramma<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met betre<span class=\"_ _0\"></span>kking tot de IT<span class=\"_ _0\"></span> en de \ue616nanci\u00eble diensten v<span class=\"_ _2\"></span>an de Groep, v<span class=\"_ _0\"></span>erplichtte de economische situatie tot het nemen v<span class=\"_ _2\"></span>an verdere maatr<span class=\"_ _0\"></span>egelen v<span class=\"_ _0\"></span>oor de activ<span class=\"_ _0\"></span>iteiten v<span class=\"_ _0\"></span>an de Groep in Radiology Solutions en Digital Print &amp; Chemicals om de kostens<span class=\"_ _0\"></span>tructuur v<span class=\"_ _2\"></span>an de Groep aan te passen.In 2022 is in Duitsl<span class=\"_ _0\"></span>and de productie en assemblage <span class=\"_ _0\"></span>van sommig<span class=\"_ _0\"></span>e uitrusting en onder<span class=\"_ _0\"></span>delen v<span class=\"_ _0\"></span>an uitrusting v<span class=\"_ _0\"></span>oor Computed Radiograph<span class=\"_ _2\"></span>y gestopt. Er<span class=\"_ _0\"></span> werden bep<span class=\"_ _0\"></span>aalde acties ondernomen voor<span class=\"_ _2\"></span> Direct Radiograph<span class=\"_ _0\"></span>y om het operationee<span class=\"_ _0\"></span>l business mo<span class=\"ws1\">-</span>del te vereen<span class=\"_ _0\"></span>voudigen.Het totale bedrag <span class=\"_ _0\"></span>van erk<span class=\"_ _0\"></span>ende reorganisa<span class=\"_ _0\"></span>tiekosten in 20<span class=\"_ _2\"></span>22 met betrekking tot de maatreg<span class=\"_ _0\"></span>elen genomen v<span class=\"_ _0\"></span>oor Radiology So<span class=\"ws1\">-</span>lutions  bedrag<span class=\"_ _0\"></span>en 12 miljoen euro<span class=\"_ _0\"></span>. Maatr<span class=\"_ _0\"></span>egelen genomen <span class=\"_ _0\"></span>voor Digital P<span class=\"_ _0\"></span>rint &amp; Chemicals resulteer<span class=\"_ _0\"></span>de in een organisatiek<span class=\"_ _0\"></span>ost van 2 miljoen eur<span class=\"_ _0\"></span>o.Andere reorg<span class=\"_ _0\"></span>anisatiekosten erk<span class=\"_ _2\"></span>end in de loop van 202<span class=\"_ _0\"></span>2 hebben betrekking op indiv<span class=\"_ _0\"></span>iduele e\ue614ci\u00ebntie- en besparingsinitia<span class=\"ws1\">-</span>tieven (5 miljoen euro) en een pl<span class=\"_ _0\"></span>an in Belgi\u00eb om vrijwillig de Onderneming te <span class=\"_ _0\"></span>verlaten v<span class=\"_ _0\"></span>oor mensen met een leeftijd <span class=\"_ _0\"></span>vanaf 60 jaar<span class=\"_ _0\"></span> en een anci\u00ebnniteit van mins<span class=\"_ _0\"></span>tens 15 jaar<span class=\"_ _2\"></span>, die v<span class=\"_ _0\"></span>olgens het plan,<span class=\"_ _0\"></span> gedurende een bep<span class=\"_ _0\"></span>aalde periode,<span class=\"_ _2\"></span> die kan starten in 2023,<span class=\"_ _2\"></span> in een tijdskrediet van 5<span class=\"_ _0\"></span>0% kunnen instappen en <span class=\"_ _0\"></span>vrijgesteld zijn v<span class=\"_ _2\"></span>an dagelijkse pres<span class=\"_ _0\"></span>taties voor<span class=\"_ _0\"></span> de periode dat ze nog werkzaam zijn v<span class=\"_ _0\"></span>oor de Onderneming<span class=\"_ _0\"></span>, tot aan hun <span class=\"_ _0\"></span>wettelijk of v<span class=\"_ _0\"></span>ervroegd pensioen (de imp<span class=\"_ _0\"></span>act wor<span class=\"_ _2\"></span>dt eind 2022 geschat op 5 miljoen euro).In 2021,<span class=\"_ _0\"></span> heeft de Onderneming herstructur<span class=\"_ _0\"></span>eringskosten g<span class=\"_ _0\"></span>eboekt ten be<span class=\"_ _0\"></span>lope van 2<span class=\"_ _0\"></span>0 miljoen Euro v<span class=\"_ _0\"></span>oornamelijk met be<span class=\"ws1\">-</span>trekking tot k<span class=\"_ _0\"></span>osten gelink<span class=\"_ _0\"></span>t aan de reorg<span class=\"_ _0\"></span>anisatie v<span class=\"_ _0\"></span>an het ICS departement v<span class=\"_ _0\"></span>an de Onderneming en het aang<span class=\"_ _0\"></span>ekondig<span class=\"_ _0\"></span>de partnership met A<span class=\"_ _0\"></span>tos, een globale leidin<span class=\"_ _0\"></span>ggevende onderneming op het v<span class=\"_ _0\"></span>lak v<span class=\"_ _2\"></span>an digitale transformatie (14 miljoen Eur<span class=\"_ _0\"></span>o), kosten met betr<span class=\"_ _0\"></span>ekking tot de sluiting v<span class=\"_ _2\"></span>an Ipagsa, een lever<span class=\"_ _0\"></span>ancier v<span class=\"_ _2\"></span>an drukplaten operationee<span class=\"_ _0\"></span>l in het lage k<span class=\"_ _0\"></span>osten segment (4 miljoen Euro<span class=\"_ _0\"></span>). Additionele k<span class=\"_ _2\"></span>osten met betrekking tot de gesloten productiesites in Leeds en P<span class=\"_ _2\"></span>ont-\u00e0-Marcq (3 miljoen Euro<span class=\"_ _0\"></span>) werden erk<span class=\"_ _2\"></span>end , alsook k<span class=\"_ _0\"></span>osten voor<span class=\"_ _0\"></span> ontslagverg<span class=\"_ _0\"></span>oedingen v<span class=\"_ _0\"></span>oor nieuw<span class=\"_ _0\"></span>e CAO o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten (2 miljoen Eur<span class=\"_ _0\"></span>o), g<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>compenseerd door<span class=\"_ _0\"></span> een positieve impact <span class=\"_ _0\"></span>van 1<span class=\"_ _0\"></span>0 miljoen Euro uit een herbeoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an de herstructurerin<span class=\"_ _0\"></span>gskosten v<span class=\"_ _2\"></span>an de fabriek<span class=\"_ _0\"></span>en in P<span class=\"_ _0\"></span>eissenberg en P<span class=\"_ _0\"></span>eiting (Duitsland).<span class=\"_ _0\"></span>  De \u2018Jubilee<span class=\"_ _2\"></span>\u2019 voordelen in Be<span class=\"_ _0\"></span>lgi\u00eb betre\ue618en reischeques die uitg<span class=\"_ _0\"></span>ereikt <span class=\"_ _0\"></span>werden n<span class=\"_ _0\"></span>aar aanleidin<span class=\"_ _0\"></span>g van 25,<span class=\"_ _2\"></span> 35 of<span class=\"_ _9\"></span> 40 bereik<span class=\"_ _0\"></span>te dienst<span class=\"ws1\">-</span>jaren.<span class=\"_ _0\"></span> Deze v<span class=\"_ _0\"></span>oordelen w<span class=\"_ _0\"></span>erden v<span class=\"_ _0\"></span>oor de eerste k<span class=\"_ _0\"></span>eer g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd op 31 december<span class=\"_ _2\"></span> 2021 en resulteer<span class=\"_ _0\"></span>de in pensioenkosten v<span class=\"_ _2\"></span>an verstre<span class=\"_ _0\"></span>ken diensttijd ten belope v<span class=\"_ _2\"></span>an 2 miljoen euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__23": {
   "value": " NETTOFINANCIERINGSLASTENMILJOEN EURO<span class=\"_ _a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Financieringsbaten\ue610\ue610 op bankdeposito\u2019<span class=\"_ _2\"></span>s<span class=\"_ _14f\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _11a\"> </span>\ue61f<span class=\"_ _150\"> </span>\ue619Financieringskosten op \ue614nanci\u00eble schulden gewaardeerd aan geamortiseerde kostprijs\ue610\ue610 op bankleningen<span class=\"_ _103\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)\ue610\ue610 op obligatielening<span class=\"_ _21e\"> </span>-<span class=\"_ _13b\"> </span>-TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSKOSTEN<span class=\"_ _21f\"> </span>(\ue61d)<span class=\"_ _89\"> </span>(\ue619)Overige \ue613nancieringsbatenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-\ue619<span class=\"_ _150\"> </span>\ue618relatie - nettobedragOverige<span class=\"_ _220\"> </span>\ue61a<span class=\"_ _150\"> </span>\ue61dTOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _221\"> </span>\ue61c\ue61e<span class=\"_ _150\"> </span>\ue615Overige \ue613nancieringskostenPensioenlast van de periode die als overige \ue614nanci\u00eble opbrengsten/(kosten) wordt behandeld en renteaandeel op (\ue619)<span class=\"_ _132\"> </span>(\ue61b) (\ue61d)overige rentedragende verplichtingenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-(\ue61d)<span class=\"_ _132\"> </span>(\ue61f)relatie - nettobedragFinancieringslasten uit derivaten die geen deel uitmaken van een afdekkingsrelatie<span class=\"_ _222\"> </span>(\ue61d)<span class=\"_ _132\"> </span>(\ue616)Financieringslasten uit derivaten die aangeduid zijn als kasstroomafdekkingen<span class=\"_ _223\"> </span>-<span class=\"_ _13b\"> </span>-Financieringslasten op overige vorderingen<span class=\"_ _124\"> </span>-<span class=\"_ _151\"> </span>(\ue61d)Financieringslasten uit leaseverplichtingen<span class=\"_ _125\"> </span>(\ue61f)<span class=\"_ _151\"> </span>(\ue61f)Bijzondere waardeverminderingsverliezen op kortlopende beleggingen<span class=\"_ _224\"> </span>(\ue61d)<span class=\"_ _13b\"> </span>-Afwikkeling van discontering op overige provisies<span class=\"_ _b\"> </span>(\ue61d)<span class=\"_ _15d\"> </span>-V<span class=\"_ _0\"></span>alutakoersverschillen geherclasseerd naar de winst- en verliesrekening ten gevolge van de afstoting van een -<span class=\"_ _132\"> </span>(\ue61a)buitenlandse activiteitOverige<span class=\"_ _77\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)TOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSLASTEN<span class=\"_ _180\"> </span>(\ue61c\ue615)<span class=\"_ _1b0\"> </span>(\ue61f\ue615) (\ue61f)(\ue61c\ue617)NETTOFINANCIERINGSLASTEN<span class=\"_ _225\"> </span>(\ue614)(1) Het rentea<span class=\"_ _0\"></span>andeel op overige r<span class=\"_ _0\"></span>entedragende <span class=\"_ _0\"></span>verplichtingen om<span class=\"_ _0\"></span>vat v<span class=\"_ _0\"></span>oornamelijk de interesten op de <span class=\"_ _0\"></span>verplichtingen voor<span class=\"_ _2\"></span> brugpensioen.\ue6a0(2) Bovenv<span class=\"_ _0\"></span>ermelde netto\ue616nancieringskos<span class=\"_ _0\"></span>ten bevatten v<span class=\"_ _0\"></span>olgende \ue616nancieringsbaten en \ue616n<span class=\"_ _0\"></span>ancieringskosten uit \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen die niet <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span>geclassi\ue616ceerd zijn in de ca<span class=\"_ _0\"></span>tegorie \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a en verplichtingen teg<span class=\"_ _0\"></span>en re\u00eble w<span class=\"_ _0\"></span>aarde met w<span class=\"_ _2\"></span>aardeveranderingen opg<span class=\"_ _0\"></span>enomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.     T<span class=\"_ _1\"></span>otale \ue614nancieringsbaten op \ue614nanci\u00eble activa\ue610<span class=\"_ _15b\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616     T<span class=\"_ _1\"></span>otale \ue614nancieringskosten op \ue614nanci\u00eble verplichtingen<span class=\"_ _163\"> </span>(\ue618)<span class=\"_ _132\"> </span>(\ue617)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__24": {
   "value": " NETTOFINANCIERINGSLASTENMILJOEN EURO<span class=\"_ _a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Financieringsbaten\ue610\ue610 op bankdeposito\u2019<span class=\"_ _2\"></span>s<span class=\"_ _14f\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _11a\"> </span>\ue61f<span class=\"_ _150\"> </span>\ue619Financieringskosten op \ue614nanci\u00eble schulden gewaardeerd aan geamortiseerde kostprijs\ue610\ue610 op bankleningen<span class=\"_ _103\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)\ue610\ue610 op obligatielening<span class=\"_ _21e\"> </span>-<span class=\"_ _13b\"> </span>-TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSKOSTEN<span class=\"_ _21f\"> </span>(\ue61d)<span class=\"_ _89\"> </span>(\ue619)Overige \ue613nancieringsbatenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-\ue619<span class=\"_ _150\"> </span>\ue618relatie - nettobedragOverige<span class=\"_ _220\"> </span>\ue61a<span class=\"_ _150\"> </span>\ue61dTOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _221\"> </span>\ue61c\ue61e<span class=\"_ _150\"> </span>\ue615Overige \ue613nancieringskostenPensioenlast van de periode die als overige \ue614nanci\u00eble opbrengsten/(kosten) wordt behandeld en renteaandeel op (\ue619)<span class=\"_ _132\"> </span>(\ue61b) (\ue61d)overige rentedragende verplichtingenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-(\ue61d)<span class=\"_ _132\"> </span>(\ue61f)relatie - nettobedragFinancieringslasten uit derivaten die geen deel uitmaken van een afdekkingsrelatie<span class=\"_ _222\"> </span>(\ue61d)<span class=\"_ _132\"> </span>(\ue616)Financieringslasten uit derivaten die aangeduid zijn als kasstroomafdekkingen<span class=\"_ _223\"> </span>-<span class=\"_ _13b\"> </span>-Financieringslasten op overige vorderingen<span class=\"_ _124\"> </span>-<span class=\"_ _151\"> </span>(\ue61d)Financieringslasten uit leaseverplichtingen<span class=\"_ _125\"> </span>(\ue61f)<span class=\"_ _151\"> </span>(\ue61f)Bijzondere waardeverminderingsverliezen op kortlopende beleggingen<span class=\"_ _224\"> </span>(\ue61d)<span class=\"_ _13b\"> </span>-Afwikkeling van discontering op overige provisies<span class=\"_ _b\"> </span>(\ue61d)<span class=\"_ _15d\"> </span>-V<span class=\"_ _0\"></span>alutakoersverschillen geherclasseerd naar de winst- en verliesrekening ten gevolge van de afstoting van een -<span class=\"_ _132\"> </span>(\ue61a)buitenlandse activiteitOverige<span class=\"_ _77\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)TOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSLASTEN<span class=\"_ _180\"> </span>(\ue61c\ue615)<span class=\"_ _1b0\"> </span>(\ue61f\ue615) (\ue61f)(\ue61c\ue617)NETTOFINANCIERINGSLASTEN<span class=\"_ _225\"> </span>(\ue614)(1) Het rentea<span class=\"_ _0\"></span>andeel op overige r<span class=\"_ _0\"></span>entedragende <span class=\"_ _0\"></span>verplichtingen om<span class=\"_ _0\"></span>vat v<span class=\"_ _0\"></span>oornamelijk de interesten op de <span class=\"_ _0\"></span>verplichtingen voor<span class=\"_ _2\"></span> brugpensioen.\ue6a0(2) Bovenv<span class=\"_ _0\"></span>ermelde netto\ue616nancieringskos<span class=\"_ _0\"></span>ten bevatten v<span class=\"_ _0\"></span>olgende \ue616nancieringsbaten en \ue616n<span class=\"_ _0\"></span>ancieringskosten uit \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen die niet <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span>geclassi\ue616ceerd zijn in de ca<span class=\"_ _0\"></span>tegorie \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a en verplichtingen teg<span class=\"_ _0\"></span>en re\u00eble w<span class=\"_ _0\"></span>aarde met w<span class=\"_ _2\"></span>aardeveranderingen opg<span class=\"_ _0\"></span>enomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.     T<span class=\"_ _1\"></span>otale \ue614nancieringsbaten op \ue614nanci\u00eble activa\ue610<span class=\"_ _15b\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616     T<span class=\"_ _1\"></span>otale \ue614nancieringskosten op \ue614nanci\u00eble verplichtingen<span class=\"_ _163\"> </span>(\ue618)<span class=\"_ _132\"> </span>(\ue617)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__25": {
   "value": " NETTOFINANCIERINGSLASTENMILJOEN EURO<span class=\"_ _a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Financieringsbaten\ue610\ue610 op bankdeposito\u2019<span class=\"_ _2\"></span>s<span class=\"_ _14f\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _11a\"> </span>\ue61f<span class=\"_ _150\"> </span>\ue619Financieringskosten op \ue614nanci\u00eble schulden gewaardeerd aan geamortiseerde kostprijs\ue610\ue610 op bankleningen<span class=\"_ _103\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)\ue610\ue610 op obligatielening<span class=\"_ _21e\"> </span>-<span class=\"_ _13b\"> </span>-TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSKOSTEN<span class=\"_ _21f\"> </span>(\ue61d)<span class=\"_ _89\"> </span>(\ue619)Overige \ue613nancieringsbatenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-\ue619<span class=\"_ _150\"> </span>\ue618relatie - nettobedragOverige<span class=\"_ _220\"> </span>\ue61a<span class=\"_ _150\"> </span>\ue61dTOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _221\"> </span>\ue61c\ue61e<span class=\"_ _150\"> </span>\ue615Overige \ue613nancieringskostenPensioenlast van de periode die als overige \ue614nanci\u00eble opbrengsten/(kosten) wordt behandeld en renteaandeel op (\ue619)<span class=\"_ _132\"> </span>(\ue61b) (\ue61d)overige rentedragende verplichtingenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-(\ue61d)<span class=\"_ _132\"> </span>(\ue61f)relatie - nettobedragFinancieringslasten uit derivaten die geen deel uitmaken van een afdekkingsrelatie<span class=\"_ _222\"> </span>(\ue61d)<span class=\"_ _132\"> </span>(\ue616)Financieringslasten uit derivaten die aangeduid zijn als kasstroomafdekkingen<span class=\"_ _223\"> </span>-<span class=\"_ _13b\"> </span>-Financieringslasten op overige vorderingen<span class=\"_ _124\"> </span>-<span class=\"_ _151\"> </span>(\ue61d)Financieringslasten uit leaseverplichtingen<span class=\"_ _125\"> </span>(\ue61f)<span class=\"_ _151\"> </span>(\ue61f)Bijzondere waardeverminderingsverliezen op kortlopende beleggingen<span class=\"_ _224\"> </span>(\ue61d)<span class=\"_ _13b\"> </span>-Afwikkeling van discontering op overige provisies<span class=\"_ _b\"> </span>(\ue61d)<span class=\"_ _15d\"> </span>-V<span class=\"_ _0\"></span>alutakoersverschillen geherclasseerd naar de winst- en verliesrekening ten gevolge van de afstoting van een -<span class=\"_ _132\"> </span>(\ue61a)buitenlandse activiteitOverige<span class=\"_ _77\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)TOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSLASTEN<span class=\"_ _180\"> </span>(\ue61c\ue615)<span class=\"_ _1b0\"> </span>(\ue61f\ue615) (\ue61f)(\ue61c\ue617)NETTOFINANCIERINGSLASTEN<span class=\"_ _225\"> </span>(\ue614)(1) Het rentea<span class=\"_ _0\"></span>andeel op overige r<span class=\"_ _0\"></span>entedragende <span class=\"_ _0\"></span>verplichtingen om<span class=\"_ _0\"></span>vat v<span class=\"_ _0\"></span>oornamelijk de interesten op de <span class=\"_ _0\"></span>verplichtingen voor<span class=\"_ _2\"></span> brugpensioen.\ue6a0(2) Bovenv<span class=\"_ _0\"></span>ermelde netto\ue616nancieringskos<span class=\"_ _0\"></span>ten bevatten v<span class=\"_ _0\"></span>olgende \ue616nancieringsbaten en \ue616n<span class=\"_ _0\"></span>ancieringskosten uit \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen die niet <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span>geclassi\ue616ceerd zijn in de ca<span class=\"_ _0\"></span>tegorie \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a en verplichtingen teg<span class=\"_ _0\"></span>en re\u00eble w<span class=\"_ _0\"></span>aarde met w<span class=\"_ _2\"></span>aardeveranderingen opg<span class=\"_ _0\"></span>enomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.     T<span class=\"_ _1\"></span>otale \ue614nancieringsbaten op \ue614nanci\u00eble activa\ue610<span class=\"_ _15b\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616     T<span class=\"_ _1\"></span>otale \ue614nancieringskosten op \ue614nanci\u00eble verplichtingen<span class=\"_ _163\"> </span>(\ue618)<span class=\"_ _132\"> </span>(\ue617)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__26": {
   "value": " NETTOFINANCIERINGSLASTENMILJOEN EURO<span class=\"_ _a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Financieringsbaten\ue610\ue610 op bankdeposito\u2019<span class=\"_ _2\"></span>s<span class=\"_ _14f\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _11a\"> </span>\ue61f<span class=\"_ _150\"> </span>\ue619Financieringskosten op \ue614nanci\u00eble schulden gewaardeerd aan geamortiseerde kostprijs\ue610\ue610 op bankleningen<span class=\"_ _103\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)\ue610\ue610 op obligatielening<span class=\"_ _21e\"> </span>-<span class=\"_ _13b\"> </span>-TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSKOSTEN<span class=\"_ _21f\"> </span>(\ue61d)<span class=\"_ _89\"> </span>(\ue619)Overige \ue613nancieringsbatenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-\ue619<span class=\"_ _150\"> </span>\ue618relatie - nettobedragOverige<span class=\"_ _220\"> </span>\ue61a<span class=\"_ _150\"> </span>\ue61dTOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _221\"> </span>\ue61c\ue61e<span class=\"_ _150\"> </span>\ue615Overige \ue613nancieringskostenPensioenlast van de periode die als overige \ue614nanci\u00eble opbrengsten/(kosten) wordt behandeld en renteaandeel op (\ue619)<span class=\"_ _132\"> </span>(\ue61b) (\ue61d)overige rentedragende verplichtingenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-(\ue61d)<span class=\"_ _132\"> </span>(\ue61f)relatie - nettobedragFinancieringslasten uit derivaten die geen deel uitmaken van een afdekkingsrelatie<span class=\"_ _222\"> </span>(\ue61d)<span class=\"_ _132\"> </span>(\ue616)Financieringslasten uit derivaten die aangeduid zijn als kasstroomafdekkingen<span class=\"_ _223\"> </span>-<span class=\"_ _13b\"> </span>-Financieringslasten op overige vorderingen<span class=\"_ _124\"> </span>-<span class=\"_ _151\"> </span>(\ue61d)Financieringslasten uit leaseverplichtingen<span class=\"_ _125\"> </span>(\ue61f)<span class=\"_ _151\"> </span>(\ue61f)Bijzondere waardeverminderingsverliezen op kortlopende beleggingen<span class=\"_ _224\"> </span>(\ue61d)<span class=\"_ _13b\"> </span>-Afwikkeling van discontering op overige provisies<span class=\"_ _b\"> </span>(\ue61d)<span class=\"_ _15d\"> </span>-V<span class=\"_ _0\"></span>alutakoersverschillen geherclasseerd naar de winst- en verliesrekening ten gevolge van de afstoting van een -<span class=\"_ _132\"> </span>(\ue61a)buitenlandse activiteitOverige<span class=\"_ _77\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)TOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSLASTEN<span class=\"_ _180\"> </span>(\ue61c\ue615)<span class=\"_ _1b0\"> </span>(\ue61f\ue615) (\ue61f)(\ue61c\ue617)NETTOFINANCIERINGSLASTEN<span class=\"_ _225\"> </span>(\ue614)(1) Het rentea<span class=\"_ _0\"></span>andeel op overige r<span class=\"_ _0\"></span>entedragende <span class=\"_ _0\"></span>verplichtingen om<span class=\"_ _0\"></span>vat v<span class=\"_ _0\"></span>oornamelijk de interesten op de <span class=\"_ _0\"></span>verplichtingen voor<span class=\"_ _2\"></span> brugpensioen.\ue6a0(2) Bovenv<span class=\"_ _0\"></span>ermelde netto\ue616nancieringskos<span class=\"_ _0\"></span>ten bevatten v<span class=\"_ _0\"></span>olgende \ue616nancieringsbaten en \ue616n<span class=\"_ _0\"></span>ancieringskosten uit \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen die niet <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span>geclassi\ue616ceerd zijn in de ca<span class=\"_ _0\"></span>tegorie \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a en verplichtingen teg<span class=\"_ _0\"></span>en re\u00eble w<span class=\"_ _0\"></span>aarde met w<span class=\"_ _2\"></span>aardeveranderingen opg<span class=\"_ _0\"></span>enomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.     T<span class=\"_ _1\"></span>otale \ue614nancieringsbaten op \ue614nanci\u00eble activa\ue610<span class=\"_ _15b\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616     T<span class=\"_ _1\"></span>otale \ue614nancieringskosten op \ue614nanci\u00eble verplichtingen<span class=\"_ _163\"> </span>(\ue618)<span class=\"_ _132\"> </span>(\ue617)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__27": {
   "value": " NETTOFINANCIERINGSLASTENMILJOEN EURO<span class=\"_ _a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Financieringsbaten\ue610\ue610 op bankdeposito\u2019<span class=\"_ _2\"></span>s<span class=\"_ _14f\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _11a\"> </span>\ue61f<span class=\"_ _150\"> </span>\ue619Financieringskosten op \ue614nanci\u00eble schulden gewaardeerd aan geamortiseerde kostprijs\ue610\ue610 op bankleningen<span class=\"_ _103\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)\ue610\ue610 op obligatielening<span class=\"_ _21e\"> </span>-<span class=\"_ _13b\"> </span>-TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSKOSTEN<span class=\"_ _21f\"> </span>(\ue61d)<span class=\"_ _89\"> </span>(\ue619)Overige \ue613nancieringsbatenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-\ue619<span class=\"_ _150\"> </span>\ue618relatie - nettobedragOverige<span class=\"_ _220\"> </span>\ue61a<span class=\"_ _150\"> </span>\ue61dTOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _221\"> </span>\ue61c\ue61e<span class=\"_ _150\"> </span>\ue615Overige \ue613nancieringskostenPensioenlast van de periode die als overige \ue614nanci\u00eble opbrengsten/(kosten) wordt behandeld en renteaandeel op (\ue619)<span class=\"_ _132\"> </span>(\ue61b) (\ue61d)overige rentedragende verplichtingenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-(\ue61d)<span class=\"_ _132\"> </span>(\ue61f)relatie - nettobedragFinancieringslasten uit derivaten die geen deel uitmaken van een afdekkingsrelatie<span class=\"_ _222\"> </span>(\ue61d)<span class=\"_ _132\"> </span>(\ue616)Financieringslasten uit derivaten die aangeduid zijn als kasstroomafdekkingen<span class=\"_ _223\"> </span>-<span class=\"_ _13b\"> </span>-Financieringslasten op overige vorderingen<span class=\"_ _124\"> </span>-<span class=\"_ _151\"> </span>(\ue61d)Financieringslasten uit leaseverplichtingen<span class=\"_ _125\"> </span>(\ue61f)<span class=\"_ _151\"> </span>(\ue61f)Bijzondere waardeverminderingsverliezen op kortlopende beleggingen<span class=\"_ _224\"> </span>(\ue61d)<span class=\"_ _13b\"> </span>-Afwikkeling van discontering op overige provisies<span class=\"_ _b\"> </span>(\ue61d)<span class=\"_ _15d\"> </span>-V<span class=\"_ _0\"></span>alutakoersverschillen geherclasseerd naar de winst- en verliesrekening ten gevolge van de afstoting van een -<span class=\"_ _132\"> </span>(\ue61a)buitenlandse activiteitOverige<span class=\"_ _77\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)TOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSLASTEN<span class=\"_ _180\"> </span>(\ue61c\ue615)<span class=\"_ _1b0\"> </span>(\ue61f\ue615) (\ue61f)(\ue61c\ue617)NETTOFINANCIERINGSLASTEN<span class=\"_ _225\"> </span>(\ue614)(1) Het rentea<span class=\"_ _0\"></span>andeel op overige r<span class=\"_ _0\"></span>entedragende <span class=\"_ _0\"></span>verplichtingen om<span class=\"_ _0\"></span>vat v<span class=\"_ _0\"></span>oornamelijk de interesten op de <span class=\"_ _0\"></span>verplichtingen voor<span class=\"_ _2\"></span> brugpensioen.\ue6a0(2) Bovenv<span class=\"_ _0\"></span>ermelde netto\ue616nancieringskos<span class=\"_ _0\"></span>ten bevatten v<span class=\"_ _0\"></span>olgende \ue616nancieringsbaten en \ue616n<span class=\"_ _0\"></span>ancieringskosten uit \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen die niet <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span>geclassi\ue616ceerd zijn in de ca<span class=\"_ _0\"></span>tegorie \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a en verplichtingen teg<span class=\"_ _0\"></span>en re\u00eble w<span class=\"_ _0\"></span>aarde met w<span class=\"_ _2\"></span>aardeveranderingen opg<span class=\"_ _0\"></span>enomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.     T<span class=\"_ _1\"></span>otale \ue614nancieringsbaten op \ue614nanci\u00eble activa\ue610<span class=\"_ _15b\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616     T<span class=\"_ _1\"></span>otale \ue614nancieringskosten op \ue614nanci\u00eble verplichtingen<span class=\"_ _163\"> </span>(\ue618)<span class=\"_ _132\"> </span>(\ue617)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__28": {
   "value": " NETTOFINANCIERINGSLASTENMILJOEN EURO<span class=\"_ _a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Financieringsbaten\ue610\ue610 op bankdeposito\u2019<span class=\"_ _2\"></span>s<span class=\"_ _14f\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _11a\"> </span>\ue61f<span class=\"_ _150\"> </span>\ue619Financieringskosten op \ue614nanci\u00eble schulden gewaardeerd aan geamortiseerde kostprijs\ue610\ue610 op bankleningen<span class=\"_ _103\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)\ue610\ue610 op obligatielening<span class=\"_ _21e\"> </span>-<span class=\"_ _13b\"> </span>-TOT<span class=\"_ _2\"></span>AAL FINANCIERINGSKOSTEN<span class=\"_ _21f\"> </span>(\ue61d)<span class=\"_ _89\"> </span>(\ue619)Overige \ue613nancieringsbatenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-\ue619<span class=\"_ _150\"> </span>\ue618relatie - nettobedragOverige<span class=\"_ _220\"> </span>\ue61a<span class=\"_ _150\"> </span>\ue61dTOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSBA<span class=\"_ _2\"></span>TEN<span class=\"_ _221\"> </span>\ue61c\ue61e<span class=\"_ _150\"> </span>\ue615Overige \ue613nancieringskostenPensioenlast van de periode die als overige \ue614nanci\u00eble opbrengsten/(kosten) wordt behandeld en renteaandeel op (\ue619)<span class=\"_ _132\"> </span>(\ue61b) (\ue61d)overige rentedragende verplichtingenV<span class=\"_ _0\"></span>alutakoersverschillen en re\u00eble waardeveranderingen van derivaten die geen deel uitmaken van een afdekkings-(\ue61d)<span class=\"_ _132\"> </span>(\ue61f)relatie - nettobedragFinancieringslasten uit derivaten die geen deel uitmaken van een afdekkingsrelatie<span class=\"_ _222\"> </span>(\ue61d)<span class=\"_ _132\"> </span>(\ue616)Financieringslasten uit derivaten die aangeduid zijn als kasstroomafdekkingen<span class=\"_ _223\"> </span>-<span class=\"_ _13b\"> </span>-Financieringslasten op overige vorderingen<span class=\"_ _124\"> </span>-<span class=\"_ _151\"> </span>(\ue61d)Financieringslasten uit leaseverplichtingen<span class=\"_ _125\"> </span>(\ue61f)<span class=\"_ _151\"> </span>(\ue61f)Bijzondere waardeverminderingsverliezen op kortlopende beleggingen<span class=\"_ _224\"> </span>(\ue61d)<span class=\"_ _13b\"> </span>-Afwikkeling van discontering op overige provisies<span class=\"_ _b\"> </span>(\ue61d)<span class=\"_ _15d\"> </span>-V<span class=\"_ _0\"></span>alutakoersverschillen geherclasseerd naar de winst- en verliesrekening ten gevolge van de afstoting van een -<span class=\"_ _132\"> </span>(\ue61a)buitenlandse activiteitOverige<span class=\"_ _77\"> </span>(\ue61a)<span class=\"_ _132\"> </span>(\ue616)TOT<span class=\"_ _2\"></span>AAL OVERIGE FINANCIERINGSLASTEN<span class=\"_ _180\"> </span>(\ue61c\ue615)<span class=\"_ _1b0\"> </span>(\ue61f\ue615) (\ue61f)(\ue61c\ue617)NETTOFINANCIERINGSLASTEN<span class=\"_ _225\"> </span>(\ue614)(1) Het rentea<span class=\"_ _0\"></span>andeel op overige r<span class=\"_ _0\"></span>entedragende <span class=\"_ _0\"></span>verplichtingen om<span class=\"_ _0\"></span>vat v<span class=\"_ _0\"></span>oornamelijk de interesten op de <span class=\"_ _0\"></span>verplichtingen voor<span class=\"_ _2\"></span> brugpensioen.\ue6a0(2) Bovenv<span class=\"_ _0\"></span>ermelde netto\ue616nancieringskos<span class=\"_ _0\"></span>ten bevatten v<span class=\"_ _0\"></span>olgende \ue616nancieringsbaten en \ue616n<span class=\"_ _0\"></span>ancieringskosten uit \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen die niet <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span>geclassi\ue616ceerd zijn in de ca<span class=\"_ _0\"></span>tegorie \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a en verplichtingen teg<span class=\"_ _0\"></span>en re\u00eble w<span class=\"_ _0\"></span>aarde met w<span class=\"_ _2\"></span>aardeveranderingen opg<span class=\"_ _0\"></span>enomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.     T<span class=\"_ _1\"></span>otale \ue614nancieringsbaten op \ue614nanci\u00eble activa\ue610<span class=\"_ _15b\"> </span>\ue61f<span class=\"_ _145\"> </span>\ue616     T<span class=\"_ _1\"></span>otale \ue614nancieringskosten op \ue614nanci\u00eble verplichtingen<span class=\"_ _163\"> </span>(\ue618)<span class=\"_ _132\"> </span>(\ue617)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__29": {
   "value": ".<span class=\"_ _0\"></span> INFORMA<span class=\"_ _2\"></span>TIE OVER DE <span class=\"_ _2\"></span>AARD V<span class=\"_ _2\"></span>AN DE K<span class=\"_ _0\"></span>OSTENOnderstaande tabel g<span class=\"_ _0\"></span>eeft een over<span class=\"_ _0\"></span>zicht van de be<span class=\"_ _0\"></span>langrijkste k<span class=\"_ _2\"></span>osten/inkomsten (inclusief herstructureringsk<span class=\"_ _0\"></span>osten) v<span class=\"_ _2\"></span>an het bedrijfsresultaa<span class=\"_ _0\"></span>t van de Gr<span class=\"_ _0\"></span>oep volg<span class=\"_ _0\"></span>ens de aard v<span class=\"_ _2\"></span>an de kosten/inkomsten:MILJOEN EURO<span class=\"_ _226\"> </span>T<span class=\"_ _2\"></span>oelichting<span class=\"_ _130\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _227\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Opbrengsten<span class=\"_ _228\"> </span>\ue61c.\ue616\ue615\ue61e<span class=\"_ _39\"> </span>\ue61c.\ue614\ue618\ue616Kostprijs van grondsto\ue615en, goederen aangekocht voor verkoop en productiegerelateerde k<span class=\"_ _0\"></span>osten  (\ue619\ue61a\ue61b)<span class=\"_ _39\"> </span>(\ue619\ue617\ue619)(incl. voorraadwijzigingen)Kostprijs van diensten en overige goederen\ue610<span class=\"_ _226\"> </span>(\ue61a\ue616\ue61e)<span class=\"_ _39\"> </span>(\ue616\ue61d\ue61a)Kosten voor personeelsbeloningen<span class=\"_ _21f\"> </span>(\ue618\ue61b\ue61a)<span class=\"_ _39\"> </span>(\ue617\ue61d\ue616)Afschrijvingen<span class=\"_ _124\"> </span>\ue61f\ue619/\ue61f\ue61c/\ue61f\ue61b<span class=\"_ _164\"> </span>(\ue617\ue61f)<span class=\"_ _152\"> </span>(\ue617\ue61a)Bijzondere waardeverminderingsverliezen op goodwill, immateri\u00eble vaste activa, materi\u00eble vaste \ue61b.\ue61f<span class=\"_ _15d\"> </span>(\ue61d)<span class=\"_ _39\"> </span>(\ue61d\ue61d\ue616)activa en recht-op-gebruik activaAfwaardering op voorraden\ue610<span class=\"_ _229\"> </span>\ue61a\ue61f<span class=\"_ _166\"> </span>(\ue61d\ue61d)<span class=\"_ _12c\"> </span>(\ue61d\ue61f)Bijzondere waardeverminderingsverliezen op vorderingen\ue610<span class=\"_ _167\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _f1\"> </span>(\ue61f)<span class=\"_ _132\"> </span>(\ue61d)Wijzigingen in voorzieningen (excl. reorganisatiekosten)<span class=\"_ _22a\"> </span>-<span class=\"_ _150\"> </span>\ue61dReorganisatiekosten<span class=\"_ _160\"> </span>\ue617/\ue619/\ue61b<span class=\"_ _171\"> </span>(\ue61f\ue61e)<span class=\"_ _12c\"> </span>(\ue61a\ue61f)Overige belastingkosten<span class=\"_ _146\"> </span>(\ue61d\ue61a)<span class=\"_ _12c\"> </span>(\ue61d\ue61d)Diverse overige kosten<span class=\"_ _174\"> </span>(\ue61f\ue61a)<span class=\"_ _12c\"> </span>(\ue61f\ue617)Belastingkredieten met betrekking tot onderzoek en ontwikkeling<span class=\"_ _22b\"> </span>\ue618<span class=\"_ _150\"> </span>\ue619Interestopbrengsten van leasingactiviteiten<span class=\"_ _22c\"> </span>\ue616<span class=\"_ _150\"> </span>\ue616Geactiveerde kosten (projecten, activa in aanbouw)<span class=\"_ _22d\"> </span>\ue61a<span class=\"_ _150\"> </span>\ue616Winst op de verkoop van immateriele activa en materiele vaste activa<span class=\"_ _22e\"> </span>\ue61c<span class=\"_ _150\"> </span>\ue61dDiverse overige opbrengsten<span class=\"_ _135\"> </span>\ue61a\ue61a<span class=\"_ _20b\"> </span>\ue61f\ue61eBedrijfsresultaat<span class=\"_ _1d4\"> </span>\ue617<span class=\"_ _e9\"> </span>(\ue61c\ue615\ue61e)Kostprijs v<span class=\"_ _2\"></span>an grondsto\ue618en, goe<span class=\"_ _0\"></span>deren aange<span class=\"_ _0\"></span>kocht voor<span class=\"_ _2\"></span> verkoop en productieg<span class=\"_ _0\"></span>erelateer<span class=\"_ _0\"></span>de kosten om<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>at alle kosten met betrekking tot de aank<span class=\"_ _2\"></span>oop van grondsto\ue618en,<span class=\"_ _0\"></span> goeder<span class=\"_ _0\"></span>en aangek<span class=\"_ _0\"></span>ocht voor<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oop,<span class=\"_ _0\"></span> wissels<span class=\"_ _0\"></span>tukken,<span class=\"_ _0\"></span> voorr<span class=\"_ _0\"></span>aadwijziging<span class=\"_ _0\"></span>en en andere kos<span class=\"_ _0\"></span>ten die duidelijk gelieer<span class=\"_ _2\"></span>d zijn aan het productieproces, zo<span class=\"_ _0\"></span>als kosten v<span class=\"_ _0\"></span>oor het <span class=\"_ _0\"></span>versnijden en revisie<span class=\"_ _0\"></span>kosten v<span class=\"_ _0\"></span>oor zov<span class=\"_ _0\"></span>er dez<span class=\"_ _0\"></span>e opgenomen zijn in de k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _0\"></span>an verkopen g<span class=\"_ _0\"></span>edurende het boekj<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>.Kostprijs v<span class=\"_ _2\"></span>an diensten en overige goe<span class=\"_ _0\"></span>deren omv<span class=\"_ _2\"></span>at: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsf\">Het extern voorbereidende <span class=\"_ _0\"></span>werk v<span class=\"_ _0\"></span>oor de v<span class=\"_ _0\"></span>erwerking of productie v<span class=\"_ _2\"></span>an producten en projecten in opdracht v<span class=\"_ _2\"></span>an de On<span class=\"ws1\">-</span></span></span>derneming; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">T<span class=\"_ _2\"></span>ransport, v<span class=\"_ _0\"></span>rachtk<span class=\"_ _0\"></span>osten, r<span class=\"_ _0\"></span>echten, opslag- en beh<span class=\"_ _0\"></span>andelingskosten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Elektriciteit en andere nuts<span class=\"_ _0\"></span>voorziening<span class=\"_ _0\"></span>en;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Reis- en representatiek<span class=\"_ _2\"></span>osten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Kosten verbonden aan le<span class=\"_ _2\"></span>asingactiviteiten.</span></span>De toename v<span class=\"_ _0\"></span>an deze k<span class=\"_ _0\"></span>osten wer<span class=\"_ _0\"></span>d voorname<span class=\"_ _0\"></span>lijk ver<span class=\"_ _0\"></span>oorzaakt door<span class=\"_ _2\"></span> de wereldwijde in\ue617atie v<span class=\"_ _2\"></span>an de prijzen voor ener<span class=\"_ _0\"></span>gie,<span class=\"_ _0\"></span> grondsto\ue618en tr<span class=\"_ _2\"></span>ansportkosten en personeelsgerel<span class=\"_ _0\"></span>ateerde k<span class=\"_ _0\"></span>osten.De kosten v<span class=\"_ _0\"></span>oor personeelsbe<span class=\"_ _0\"></span>loningen bedr<span class=\"_ _0\"></span>oegen in 202<span class=\"_ _0\"></span>2 614 miljoen euro ten opzichte <span class=\"_ _0\"></span>van 5<span class=\"_ _0\"></span>93 miljoen euro in 20<span class=\"_ _2\"></span>21 en omv<span class=\"_ _2\"></span>atten (zie ook toelichting 13): <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Alle personeelsgerela<span class=\"_ _0\"></span>teerde kos<span class=\"_ _0\"></span>ten zoals lonen,<span class=\"_ _0\"></span> salarissen en sociale ze<span class=\"_ _0\"></span>kerheidsbijdr<span class=\"_ _0\"></span>agen;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws34\">Kosten voor<span class=\"_ _0\"></span> vergoe<span class=\"_ _0\"></span>ding na uitdiensttreding;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Opbouw v<span class=\"_ _0\"></span>an personeelsverplichtin<span class=\"_ _0\"></span>gen (zo<span class=\"_ _0\"></span>als jaarlijks v<span class=\"_ _2\"></span>akantiegeld en jaarlijkse v<span class=\"_ _2\"></span>ariabele vergoedin<span class=\"_ _0\"></span>gen);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws1d\">Overige personeelsk<span class=\"_ _0\"></span>osten (zoals k<span class=\"_ _0\"></span>osten voor<span class=\"_ _2\"></span> interimkrachten, k<span class=\"_ _0\"></span>osten voor<span class=\"_ _2\"></span> opleiding, aanw<span class=\"_ _0\"></span>erving en begeleidin<span class=\"_ _0\"></span>g bij her<span class=\"ws1\">-</span></span></span>tewerkste<span class=\"_ _0\"></span>lling).De toename v<span class=\"_ _0\"></span>an deze k<span class=\"_ _0\"></span>osten wer<span class=\"_ _0\"></span>d voorname<span class=\"_ _0\"></span>lijk ver<span class=\"_ _0\"></span>oorzaakt door<span class=\"_ _2\"></span> in\ue617atie alsook door de ov<span class=\"_ _0\"></span>ername v<span class=\"_ _0\"></span>an Inca Digital Printers.In 2022 be<span class=\"_ _0\"></span>droeg het gemiddelde aantal personee<span class=\"_ _0\"></span>lsleden in voltijdse equiv<span class=\"_ _2\"></span>alenten 6.7<span class=\"_ _0\"></span>21 (2021: 7<span class=\"_ _2\"></span>.126). P<span class=\"_ _2\"></span>er functie binnen de Groep kan dit gemiddelde<span class=\"_ _2\"></span>, omv<span class=\"_ _0\"></span>attende v<span class=\"_ _2\"></span>aste en tijdelijke contracten,<span class=\"_ _0\"></span> als volgt w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Productie en engineering\ue61f.\ue61f\ue617\ue61d<span class=\"_ _39\"> </span>\ue61f.\ue61d\ue61b\ue617Onderzoek en ontwikkeling\ue61c\ue616\ue616<span class=\"_ _143\"> </span>\ue61c\ue61f\ue61fV<span class=\"_ _2\"></span>erkoop en marketing/service\ue61f.\ue617\ue61d\ue616<span class=\"_ _39\"> </span>\ue61f.\ue618\ue61f\ue619Administratie\ue61d.\ue616\ue61e\ue61c<span class=\"_ _39\"> </span>\ue61d.\ue61d\ue619\ue617TOT<span class=\"_ _0\"></span>AAL\ue616.\ue61c\ue61f\ue615<span class=\"_ _39\"> </span>\ue615.\ue616\ue61f\ue61c",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__30": {
   "value": ".<span class=\"_ _0\"></span> INFORMA<span class=\"_ _2\"></span>TIE OVER DE <span class=\"_ _2\"></span>AARD V<span class=\"_ _2\"></span>AN DE K<span class=\"_ _0\"></span>OSTENOnderstaande tabel g<span class=\"_ _0\"></span>eeft een over<span class=\"_ _0\"></span>zicht van de be<span class=\"_ _0\"></span>langrijkste k<span class=\"_ _2\"></span>osten/inkomsten (inclusief herstructureringsk<span class=\"_ _0\"></span>osten) v<span class=\"_ _2\"></span>an het bedrijfsresultaa<span class=\"_ _0\"></span>t van de Gr<span class=\"_ _0\"></span>oep volg<span class=\"_ _0\"></span>ens de aard v<span class=\"_ _2\"></span>an de kosten/inkomsten:MILJOEN EURO<span class=\"_ _226\"> </span>T<span class=\"_ _2\"></span>oelichting<span class=\"_ _130\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _227\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Opbrengsten<span class=\"_ _228\"> </span>\ue61c.\ue616\ue615\ue61e<span class=\"_ _39\"> </span>\ue61c.\ue614\ue618\ue616Kostprijs van grondsto\ue615en, goederen aangekocht voor verkoop en productiegerelateerde k<span class=\"_ _0\"></span>osten  (\ue619\ue61a\ue61b)<span class=\"_ _39\"> </span>(\ue619\ue617\ue619)(incl. voorraadwijzigingen)Kostprijs van diensten en overige goederen\ue610<span class=\"_ _226\"> </span>(\ue61a\ue616\ue61e)<span class=\"_ _39\"> </span>(\ue616\ue61d\ue61a)Kosten voor personeelsbeloningen<span class=\"_ _21f\"> </span>(\ue618\ue61b\ue61a)<span class=\"_ _39\"> </span>(\ue617\ue61d\ue616)Afschrijvingen<span class=\"_ _124\"> </span>\ue61f\ue619/\ue61f\ue61c/\ue61f\ue61b<span class=\"_ _164\"> </span>(\ue617\ue61f)<span class=\"_ _152\"> </span>(\ue617\ue61a)Bijzondere waardeverminderingsverliezen op goodwill, immateri\u00eble vaste activa, materi\u00eble vaste \ue61b.\ue61f<span class=\"_ _15d\"> </span>(\ue61d)<span class=\"_ _39\"> </span>(\ue61d\ue61d\ue616)activa en recht-op-gebruik activaAfwaardering op voorraden\ue610<span class=\"_ _229\"> </span>\ue61a\ue61f<span class=\"_ _166\"> </span>(\ue61d\ue61d)<span class=\"_ _12c\"> </span>(\ue61d\ue61f)Bijzondere waardeverminderingsverliezen op vorderingen\ue610<span class=\"_ _167\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _f1\"> </span>(\ue61f)<span class=\"_ _132\"> </span>(\ue61d)Wijzigingen in voorzieningen (excl. reorganisatiekosten)<span class=\"_ _22a\"> </span>-<span class=\"_ _150\"> </span>\ue61dReorganisatiekosten<span class=\"_ _160\"> </span>\ue617/\ue619/\ue61b<span class=\"_ _171\"> </span>(\ue61f\ue61e)<span class=\"_ _12c\"> </span>(\ue61a\ue61f)Overige belastingkosten<span class=\"_ _146\"> </span>(\ue61d\ue61a)<span class=\"_ _12c\"> </span>(\ue61d\ue61d)Diverse overige kosten<span class=\"_ _174\"> </span>(\ue61f\ue61a)<span class=\"_ _12c\"> </span>(\ue61f\ue617)Belastingkredieten met betrekking tot onderzoek en ontwikkeling<span class=\"_ _22b\"> </span>\ue618<span class=\"_ _150\"> </span>\ue619Interestopbrengsten van leasingactiviteiten<span class=\"_ _22c\"> </span>\ue616<span class=\"_ _150\"> </span>\ue616Geactiveerde kosten (projecten, activa in aanbouw)<span class=\"_ _22d\"> </span>\ue61a<span class=\"_ _150\"> </span>\ue616Winst op de verkoop van immateriele activa en materiele vaste activa<span class=\"_ _22e\"> </span>\ue61c<span class=\"_ _150\"> </span>\ue61dDiverse overige opbrengsten<span class=\"_ _135\"> </span>\ue61a\ue61a<span class=\"_ _20b\"> </span>\ue61f\ue61eBedrijfsresultaat<span class=\"_ _1d4\"> </span>\ue617<span class=\"_ _e9\"> </span>(\ue61c\ue615\ue61e)Kostprijs v<span class=\"_ _2\"></span>an grondsto\ue618en, goe<span class=\"_ _0\"></span>deren aange<span class=\"_ _0\"></span>kocht voor<span class=\"_ _2\"></span> verkoop en productieg<span class=\"_ _0\"></span>erelateer<span class=\"_ _0\"></span>de kosten om<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>at alle kosten met betrekking tot de aank<span class=\"_ _2\"></span>oop van grondsto\ue618en,<span class=\"_ _0\"></span> goeder<span class=\"_ _0\"></span>en aangek<span class=\"_ _0\"></span>ocht voor<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oop,<span class=\"_ _0\"></span> wissels<span class=\"_ _0\"></span>tukken,<span class=\"_ _0\"></span> voorr<span class=\"_ _0\"></span>aadwijziging<span class=\"_ _0\"></span>en en andere kos<span class=\"_ _0\"></span>ten die duidelijk gelieer<span class=\"_ _2\"></span>d zijn aan het productieproces, zo<span class=\"_ _0\"></span>als kosten v<span class=\"_ _0\"></span>oor het <span class=\"_ _0\"></span>versnijden en revisie<span class=\"_ _0\"></span>kosten v<span class=\"_ _0\"></span>oor zov<span class=\"_ _0\"></span>er dez<span class=\"_ _0\"></span>e opgenomen zijn in de k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _0\"></span>an verkopen g<span class=\"_ _0\"></span>edurende het boekj<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>.Kostprijs v<span class=\"_ _2\"></span>an diensten en overige goe<span class=\"_ _0\"></span>deren omv<span class=\"_ _2\"></span>at: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsf\">Het extern voorbereidende <span class=\"_ _0\"></span>werk v<span class=\"_ _0\"></span>oor de v<span class=\"_ _0\"></span>erwerking of productie v<span class=\"_ _2\"></span>an producten en projecten in opdracht v<span class=\"_ _2\"></span>an de On<span class=\"ws1\">-</span></span></span>derneming; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">T<span class=\"_ _2\"></span>ransport, v<span class=\"_ _0\"></span>rachtk<span class=\"_ _0\"></span>osten, r<span class=\"_ _0\"></span>echten, opslag- en beh<span class=\"_ _0\"></span>andelingskosten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Elektriciteit en andere nuts<span class=\"_ _0\"></span>voorziening<span class=\"_ _0\"></span>en;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Reis- en representatiek<span class=\"_ _2\"></span>osten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Kosten verbonden aan le<span class=\"_ _2\"></span>asingactiviteiten.</span></span>De toename v<span class=\"_ _0\"></span>an deze k<span class=\"_ _0\"></span>osten wer<span class=\"_ _0\"></span>d voorname<span class=\"_ _0\"></span>lijk ver<span class=\"_ _0\"></span>oorzaakt door<span class=\"_ _2\"></span> de wereldwijde in\ue617atie v<span class=\"_ _2\"></span>an de prijzen voor ener<span class=\"_ _0\"></span>gie,<span class=\"_ _0\"></span> grondsto\ue618en tr<span class=\"_ _2\"></span>ansportkosten en personeelsgerel<span class=\"_ _0\"></span>ateerde k<span class=\"_ _0\"></span>osten.De kosten v<span class=\"_ _0\"></span>oor personeelsbe<span class=\"_ _0\"></span>loningen bedr<span class=\"_ _0\"></span>oegen in 202<span class=\"_ _0\"></span>2 614 miljoen euro ten opzichte <span class=\"_ _0\"></span>van 5<span class=\"_ _0\"></span>93 miljoen euro in 20<span class=\"_ _2\"></span>21 en omv<span class=\"_ _2\"></span>atten (zie ook toelichting 13): <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Alle personeelsgerela<span class=\"_ _0\"></span>teerde kos<span class=\"_ _0\"></span>ten zoals lonen,<span class=\"_ _0\"></span> salarissen en sociale ze<span class=\"_ _0\"></span>kerheidsbijdr<span class=\"_ _0\"></span>agen;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws34\">Kosten voor<span class=\"_ _0\"></span> vergoe<span class=\"_ _0\"></span>ding na uitdiensttreding;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Opbouw v<span class=\"_ _0\"></span>an personeelsverplichtin<span class=\"_ _0\"></span>gen (zo<span class=\"_ _0\"></span>als jaarlijks v<span class=\"_ _2\"></span>akantiegeld en jaarlijkse v<span class=\"_ _2\"></span>ariabele vergoedin<span class=\"_ _0\"></span>gen);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws1d\">Overige personeelsk<span class=\"_ _0\"></span>osten (zoals k<span class=\"_ _0\"></span>osten voor<span class=\"_ _2\"></span> interimkrachten, k<span class=\"_ _0\"></span>osten voor<span class=\"_ _2\"></span> opleiding, aanw<span class=\"_ _0\"></span>erving en begeleidin<span class=\"_ _0\"></span>g bij her<span class=\"ws1\">-</span></span></span>tewerkste<span class=\"_ _0\"></span>lling).De toename v<span class=\"_ _0\"></span>an deze k<span class=\"_ _0\"></span>osten wer<span class=\"_ _0\"></span>d voorname<span class=\"_ _0\"></span>lijk ver<span class=\"_ _0\"></span>oorzaakt door<span class=\"_ _2\"></span> in\ue617atie alsook door de ov<span class=\"_ _0\"></span>ername v<span class=\"_ _0\"></span>an Inca Digital Printers.In 2022 be<span class=\"_ _0\"></span>droeg het gemiddelde aantal personee<span class=\"_ _0\"></span>lsleden in voltijdse equiv<span class=\"_ _2\"></span>alenten 6.7<span class=\"_ _0\"></span>21 (2021: 7<span class=\"_ _2\"></span>.126). P<span class=\"_ _2\"></span>er functie binnen de Groep kan dit gemiddelde<span class=\"_ _2\"></span>, omv<span class=\"_ _0\"></span>attende v<span class=\"_ _2\"></span>aste en tijdelijke contracten,<span class=\"_ _0\"></span> als volgt w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Productie en engineering\ue61f.\ue61f\ue617\ue61d<span class=\"_ _39\"> </span>\ue61f.\ue61d\ue61b\ue617Onderzoek en ontwikkeling\ue61c\ue616\ue616<span class=\"_ _143\"> </span>\ue61c\ue61f\ue61fV<span class=\"_ _2\"></span>erkoop en marketing/service\ue61f.\ue617\ue61d\ue616<span class=\"_ _39\"> </span>\ue61f.\ue618\ue61f\ue619Administratie\ue61d.\ue616\ue61e\ue61c<span class=\"_ _39\"> </span>\ue61d.\ue61d\ue619\ue617TOT<span class=\"_ _0\"></span>AAL\ue616.\ue61c\ue61f\ue615<span class=\"_ _39\"> </span>\ue615.\ue616\ue61f\ue61c",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__31": {
   "value": "Onderstaande tabel g<span class=\"_ _0\"></span>eeft een over<span class=\"_ _0\"></span>zicht van de be<span class=\"_ _0\"></span>langrijkste k<span class=\"_ _2\"></span>osten/inkomsten (inclusief herstructureringsk<span class=\"_ _0\"></span>osten) v<span class=\"_ _2\"></span>an het bedrijfsresultaa<span class=\"_ _0\"></span>t van de Gr<span class=\"_ _0\"></span>oep volg<span class=\"_ _0\"></span>ens de aard v<span class=\"_ _2\"></span>an de kosten/inkomsten:MILJOEN EURO<span class=\"_ _226\"> </span>T<span class=\"_ _2\"></span>oelichting<span class=\"_ _130\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _227\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Opbrengsten<span class=\"_ _228\"> </span>\ue61c.\ue616\ue615\ue61e<span class=\"_ _39\"> </span>\ue61c.\ue614\ue618\ue616Kostprijs van grondsto\ue615en, goederen aangekocht voor verkoop en productiegerelateerde k<span class=\"_ _0\"></span>osten  (\ue619\ue61a\ue61b)<span class=\"_ _39\"> </span>(\ue619\ue617\ue619)(incl. voorraadwijzigingen)Kostprijs van diensten en overige goederen\ue610<span class=\"_ _226\"> </span>(\ue61a\ue616\ue61e)<span class=\"_ _39\"> </span>(\ue616\ue61d\ue61a)Kosten voor personeelsbeloningen<span class=\"_ _21f\"> </span>(\ue618\ue61b\ue61a)<span class=\"_ _39\"> </span>(\ue617\ue61d\ue616)Afschrijvingen<span class=\"_ _124\"> </span>\ue61f\ue619/\ue61f\ue61c/\ue61f\ue61b<span class=\"_ _164\"> </span>(\ue617\ue61f)<span class=\"_ _152\"> </span>(\ue617\ue61a)Bijzondere waardeverminderingsverliezen op goodwill, immateri\u00eble vaste activa, materi\u00eble vaste \ue61b.\ue61f<span class=\"_ _15d\"> </span>(\ue61d)<span class=\"_ _39\"> </span>(\ue61d\ue61d\ue616)activa en recht-op-gebruik activaAfwaardering op voorraden\ue610<span class=\"_ _229\"> </span>\ue61a\ue61f<span class=\"_ _166\"> </span>(\ue61d\ue61d)<span class=\"_ _12c\"> </span>(\ue61d\ue61f)Bijzondere waardeverminderingsverliezen op vorderingen\ue610<span class=\"_ _167\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _f1\"> </span>(\ue61f)<span class=\"_ _132\"> </span>(\ue61d)Wijzigingen in voorzieningen (excl. reorganisatiekosten)<span class=\"_ _22a\"> </span>-<span class=\"_ _150\"> </span>\ue61dReorganisatiekosten<span class=\"_ _160\"> </span>\ue617/\ue619/\ue61b<span class=\"_ _171\"> </span>(\ue61f\ue61e)<span class=\"_ _12c\"> </span>(\ue61a\ue61f)Overige belastingkosten<span class=\"_ _146\"> </span>(\ue61d\ue61a)<span class=\"_ _12c\"> </span>(\ue61d\ue61d)Diverse overige kosten<span class=\"_ _174\"> </span>(\ue61f\ue61a)<span class=\"_ _12c\"> </span>(\ue61f\ue617)Belastingkredieten met betrekking tot onderzoek en ontwikkeling<span class=\"_ _22b\"> </span>\ue618<span class=\"_ _150\"> </span>\ue619Interestopbrengsten van leasingactiviteiten<span class=\"_ _22c\"> </span>\ue616<span class=\"_ _150\"> </span>\ue616Geactiveerde kosten (projecten, activa in aanbouw)<span class=\"_ _22d\"> </span>\ue61a<span class=\"_ _150\"> </span>\ue616Winst op de verkoop van immateriele activa en materiele vaste activa<span class=\"_ _22e\"> </span>\ue61c<span class=\"_ _150\"> </span>\ue61dDiverse overige opbrengsten<span class=\"_ _135\"> </span>\ue61a\ue61a<span class=\"_ _20b\"> </span>\ue61f\ue61eBedrijfsresultaat<span class=\"_ _1d4\"> </span>\ue617<span class=\"_ _e9\"> </span>(\ue61c\ue615\ue61e)Kostprijs v<span class=\"_ _2\"></span>an grondsto\ue618en, goe<span class=\"_ _0\"></span>deren aange<span class=\"_ _0\"></span>kocht voor<span class=\"_ _2\"></span> verkoop en productieg<span class=\"_ _0\"></span>erelateer<span class=\"_ _0\"></span>de kosten om<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>at alle kosten met betrekking tot de aank<span class=\"_ _2\"></span>oop van grondsto\ue618en,<span class=\"_ _0\"></span> goeder<span class=\"_ _0\"></span>en aangek<span class=\"_ _0\"></span>ocht voor<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oop,<span class=\"_ _0\"></span> wissels<span class=\"_ _0\"></span>tukken,<span class=\"_ _0\"></span> voorr<span class=\"_ _0\"></span>aadwijziging<span class=\"_ _0\"></span>en en andere kos<span class=\"_ _0\"></span>ten die duidelijk gelieer<span class=\"_ _2\"></span>d zijn aan het productieproces, zo<span class=\"_ _0\"></span>als kosten v<span class=\"_ _0\"></span>oor het <span class=\"_ _0\"></span>versnijden en revisie<span class=\"_ _0\"></span>kosten v<span class=\"_ _0\"></span>oor",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__32": {
   "value": "<span class=\"_ _e6\"> </span>WINST <span class=\"_ _9\"></span>PER AANDEEL12.<span class=\"_ _2\"></span>1 Gewone winst p<span class=\"_ _9\"></span>er aandeel/verwaterde winst per aandeelDe berek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de winst per<span class=\"_ _0\"></span> aandeel op 31 december<span class=\"_ _0\"></span> 2022 is g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d op een toe te kennen w<span class=\"_ _0\"></span>inst aan de aandeelhou<span class=\"ls1 ws1\">-</span>ders v<span class=\"_ _0\"></span>an de Onderneming v<span class=\"_ _0\"></span>an minus 221 miljoen euro (20<span class=\"_ _0\"></span>21: minus 17 miljoen eur<span class=\"_ _0\"></span>o) en een gewog<span class=\"_ _0\"></span>en gemiddeld aantal<span class=\"_ _0\"></span> gewone uitsta<span class=\"_ _0\"></span>ande aandelen gedur<span class=\"_ _0\"></span>ende het jaar<span class=\"_ _0\"></span> eindigend op 31 december 2<span class=\"_ _0\"></span>022 v<span class=\"_ _2\"></span>an 156.236.<span class=\"_ _0\"></span>319 (2021: 165.<span class=\"_ _2\"></span>003.570).Het gewog<span class=\"_ _0\"></span>en gemiddelde aantal gew<span class=\"_ _0\"></span>one uitstaande aandelen <span class=\"_ _0\"></span>werd als v<span class=\"_ _0\"></span>olgt berek<span class=\"_ _0\"></span>end:Aantal uitgegeven aandelen<span class=\"_ _22f\"> </span>\ue61d\ue618\ue616.\ue61c\ue61f\ue61e.\ue618\ue61f\ue61cEigen aandelen (zie toelichting \ue61a\ue619.\ue61f)<span class=\"_ _6d\"> </span>-Aantal uitstaande gewone aandelen per \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61f (zie toelichting \ue61a\ue619.\ue61d)<span class=\"_ _19e\"> </span>\ue61d\ue618\ue616.\ue61c\ue61f\ue61e.\ue618\ue61f\ue61cE\ue615ect van opties uitgeoefend gedurende \ue61f\ue61e\ue61f\ue61f<span class=\"_ _17c\"> </span>-E\ue615ect van potenti\u00eble gewone aandelen die tot verwatering zullen leiden<span class=\"_ _17d\"> </span>-Gewogen gemiddeld aantal uitstaande aandelen op \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _230\"> </span>\ue61d\ue618\ue617.\ue61f\ue61a\ue617.\ue61a\ue61d\ue61bEURO<span class=\"_ _220\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Gewone winst/verwaterde winst per aandeel<span class=\"_ _1c7\"> </span>(\ue61e,\ue61d\ue61d)<span class=\"_ _231\"> </span>(\ue61d,\ue616\ue61d)De gemiddelde re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an een gewoon aandeel bedroeg in 20<span class=\"_ _2\"></span>22 3,44 euro per aandeel.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__34": {
   "value": "PERSONEELSBELONINGENV<span class=\"_ _2\"></span>erplichtingen aan het p<span class=\"_ _9\"></span>ersoneelMILJOEN EURO<span class=\"_ _147\"> </span>\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _18a\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>V<span class=\"_ _2\"></span>erplichtingen wegens vergoedingen na uitdiensttreding<span class=\"_ _232\"> </span>\ue619\ue61f\ue61c<span class=\"_ _143\"> </span>\ue618\ue61a\ue61dLangetermijnontslagvergoedingen<span class=\"_ _1ca\"> </span>\ue61c<span class=\"_ _150\"> </span>\ue618V<span class=\"_ _0\"></span>erplichtingen wegens vergoedingen na uitdiensttreding en langetermijnontslagvergoedingen<span class=\"_ _da\"> </span>\ue616\ue61d\ue618<span class=\"_ _143\"> </span>\ue618\ue61d\ue615Overige personeelsbeloningen<span class=\"_ _11c\"> </span>\ue61c\ue61c<span class=\"_ _145\"> </span>\ue617Langlopende verplichtingen<span class=\"_ _12f\"> </span>\ue619\ue616\ue619<span class=\"_ _143\"> </span>\ue618\ue616\ue618Kortlopende verplichtingen<span class=\"_ _1b\"> </span>\ue61b\ue61b<span class=\"_ _ac\"> </span>\ue61b\ue618T<span class=\"_ _2\"></span>otaal van de verplichtingen aan het personeel<span class=\"_ _16b\"> </span>\ue614\ue619\ue615<span class=\"_ _143\"> </span>\ue615\ue619\ue61eKosten voor personeelsbeloningenMILJOEN EURO<span class=\"_ _d\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f4\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Loonlijst gerelateerde uitgaven<span class=\"_ _147\"> </span>\ue616\ue617\ue61a<span class=\"_ _143\"> </span>\ue616\ue619\ue61cKosten voor vergoedingen na uitdiensttreding, opgenomen in EBIT<span class=\"_ _205\"> </span>\ue61a\ue617<span class=\"_ _20b\"> </span>\ue616\ue616Opbouw van personeelsverplichtingen<span class=\"_ _21f\"> </span>\ue619\ue618<span class=\"_ _20b\"> </span>\ue619\ue61eOverige personeelsgerelateerde kosten<span class=\"_ _121\"> </span>\ue61d\ue61b<span class=\"_ _20b\"> </span>\ue61f\ue61aT<span class=\"_ _2\"></span>otale kosten voor personeelsbeloningen vervat in EBIT<span class=\"_ _170\"> </span>\ue618\ue617\ue61d<span class=\"_ _143\"> </span>\ue615\ue61c\ue619\ue690\ue604.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>VERGOEDINGEN NA UITDIENSTTREDINGIn de meeste landen w<span class=\"_ _2\"></span>aarin de Groep actief is, voorzien de ondernemin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de Groep in ver<span class=\"_ _0\"></span>goedingen n<span class=\"_ _0\"></span>a uitdienst<span class=\"ws1\">-</span>treding<span class=\"_ _0\"></span>, v<span class=\"_ _0\"></span>oornamelijk onder<span class=\"_ _2\"></span> de vorm van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>gen. In een aantal l<span class=\"_ _0\"></span>anden voorziet de Groep ook<span class=\"_ _0\"></span> in toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen.<span class=\"_ _0\"></span> De nettoverplichting uit hoof<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen v<span class=\"_ _0\"></span>oor Be<span class=\"_ _0\"></span>lgi\u00eb,<span class=\"_ _0\"></span> Duitsland, het V<span class=\"_ _2\"></span>erenigd K<span class=\"_ _0\"></span>oninkrijk en de V<span class=\"_ _2\"></span>erenig<span class=\"_ _0\"></span>de Staten v<span class=\"_ _0\"></span>an Amerika (hierna de <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>materi\u00eble<span class=\"_ _0\"></span>\u2019 landen<span class=\"_ _0\"></span>) vertegen<span class=\"_ _2\"></span>woordigen samen 98% (2021: 98%) v<span class=\"_ _2\"></span>an de totale nettoverplichting v<span class=\"_ _2\"></span>an de Groep. Een bel<span class=\"_ _0\"></span>angrijk deel v<span class=\"_ _2\"></span>an deze verplichting<span class=\"_ _0\"></span>en heeft betrek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>king op plannen w<span class=\"_ _2\"></span>aar<span class=\"_ _9\"></span>voor g<span class=\"_ _0\"></span>een rechten meer<span class=\"_ _0\"></span> kunnen w<span class=\"_ _0\"></span>orden opge<span class=\"_ _0\"></span>bouwd.<span class=\"_ _0\"></span> Dit is de situatie in het V<span class=\"_ _2\"></span>erenig<span class=\"_ _0\"></span>d Koninkrijk,<span class=\"_ _0\"></span> de V<span class=\"_ _2\"></span>erenigde Staten v<span class=\"_ _2\"></span>an Amerika en voor een be<span class=\"_ _0\"></span>langrijk deel <span class=\"_ _0\"></span>van de Duitse pensioenplannen.<span class=\"_ _2\"></span> In Belgi\u00eb is het \u2018Fa<span class=\"_ _0\"></span>briekspensi<span class=\"ws1\">-</span>oenplan<span class=\"_ _2\"></span>\u2019 gesloten <span class=\"_ _0\"></span>voor nieu<span class=\"_ _0\"></span>we managers <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep welk<span class=\"_ _0\"></span>e in dienst treden v<span class=\"_ _2\"></span>anaf 1 januari 2019.De impact v<span class=\"_ _2\"></span>an de pensioenregelingen v<span class=\"_ _2\"></span>an de Groep op de geconsolideerde bal<span class=\"_ _0\"></span>ans en winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt weer<span class=\"_ _0\"></span><span class=\"ws1\">-</span>geven in v<span class=\"_ _0\"></span>olgend ov<span class=\"_ _0\"></span>erzicht, uitg<span class=\"_ _0\"></span>esplitst over<span class=\"_ _2\"></span> de \u2018ma<span class=\"_ _0\"></span>teri\u00eble landen<span class=\"_ _2\"></span>\u2019 en de ov<span class=\"_ _0\"></span>erige landen v<span class=\"_ _2\"></span>an de Groep.\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _233\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>Belgi\u00eb /  Belgi\u00eb /  Overige Overige Duitsland / TOT<span class=\"_ _0\"></span>AALDuitsland / TOT<span class=\"_ _0\"></span>AALlandenlandenMILJOEN EUROVK / VSVK / VSV<span class=\"_ _2\"></span>erplichtingen wegens vergoedingen na uitdiensttreding<span class=\"_ _234\"> </span>\ue619\ue61d\ue616<span class=\"_ _a4\"> </span>\ue61d\ue616<span class=\"_ _4b\"> </span>\ue619\ue61f\ue61c<span class=\"_ _e7\"> </span>\ue618\ue61f\ue61d<span class=\"_ _a4\"> </span>\ue61d\ue61e<span class=\"_ _94\"> </span>\ue618\ue61a\ue61dActiva in verband met vergoedingen na uitdiensttreding<span class=\"_ _234\"> </span>(\ue616\ue61e)<span class=\"_ _a3\"> </span>-<span class=\"_ _7f\"> </span>(\ue616\ue61e)<span class=\"_ _28\"> </span>(\ue61d\ue61c)<span class=\"_ _a3\"> </span>-<span class=\"_ _7f\"> </span>(\ue61d\ue61c)Netto positie in de balans<span class=\"_ _235\"> </span>\ue615\ue616\ue619<span class=\"_ _a4\"> </span>\ue61c\ue619<span class=\"_ _4b\"> </span>\ue615\ue614\ue614<span class=\"_ _e7\"> </span>\ue618\ue61e\ue61d<span class=\"_ _a4\"> </span>\ue61c\ue61e<span class=\"_ _94\"> </span>\ue618\ue61c\ue61d\ue61b\ue61c%<span class=\"_ _ba\"> </span>\ue61b\ue61c%\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _233\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>Belgi\u00eb /  Belgi\u00eb /  Overige Overige Duitsland / TOT<span class=\"_ _0\"></span>AALDuitsland / TOT<span class=\"_ _0\"></span>AALlandenlandenMILJOEN EUROVK / VSVK / VSW<span class=\"_ _0\"></span>erkgeversbijdragen voor toegezegdebijdrageregelingen<span class=\"_ _199\"> </span>\ue616<span class=\"_ _236\"> </span>\ue616<span class=\"_ _1bd\"> </span>\ue61c<span class=\"_ _40\"> </span>\ue616<span class=\"_ _236\"> </span>\ue616<span class=\"_ _1bd\"> </span>\ue61bKosten voor vergoedingen na uitdiensttreding -  \ue61f\ue616<span class=\"_ _237\"> </span>\ue610-\ue610<span class=\"_ _8f\"> </span>\ue61f\ue616<span class=\"_ _238\"> </span>\ue61d\ue61b<span class=\"_ _236\"> </span>\ue61d<span class=\"_ _bf\"> </span>\ue61f\ue61eaan het dienstjaar toegerekendKosten voor vergoedingen na uitdiensttreding - verstreken diensttijd<span class=\"_ _239\"> </span>-<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _8f\"> </span>(\ue61d)<span class=\"_ _f3\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _1c4\"> </span>-Kosten voor vergoedingen na uitdiensttreding - belangrijke inperking/ -<span class=\"_ _85\"> </span>(\ue616)<span class=\"_ _8f\"> </span>(\ue616)<span class=\"_ _f3\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _1c4\"> </span>-be\u00ebindiging van de regelingenKosten voor Belgische toegezegdebijdrageregelingen  \ue61b<span class=\"_ _a3\"> </span>-<span class=\"_ _a4\"> </span>\ue61b<span class=\"_ _238\"> </span>\ue61d\ue618<span class=\"_ _a3\"> </span>-<span class=\"_ _ee\"> </span>\ue61d\ue617met gewaarborgd rendementKosten wegens vergoedingen na uitdiensttreding, opgenomen in EBIT<span class=\"_ _196\"> </span>\ue61d\ue616<span class=\"_ _a8\"> </span>(\ue61c)<span class=\"_ _bf\"> </span>\ue61d\ue615<span class=\"_ _238\"> </span>\ue61d\ue617<span class=\"_ _236\"> </span>\ue618<span class=\"_ _bf\"> </span>\ue619\ue619Netto\ue613nancieringskost voor verplichtingen wegens vergoedingen  \ue614<span class=\"_ _a3\"> </span>-<span class=\"_ _a4\"> </span>\ue614<span class=\"_ _12b\"> </span>\ue614<span class=\"_ _a3\"> </span>-<span class=\"_ _a4\"> </span>\ue614na uitdiensttredingT<span class=\"_ _2\"></span>otaal pensioenkosten weergegeven in de winst- en verliesrekening<span class=\"_ _3f\"> </span>\ue619\ue618<span class=\"_ _a8\"> </span>(\ue61c)<span class=\"_ _bf\"> </span>\ue619\ue619<span class=\"_ _238\"> </span>\ue619\ue616<span class=\"_ _236\"> </span>\ue618<span class=\"_ _bf\"> </span>\ue618\ue61fIn Zw<span class=\"_ _0\"></span>eden heeft de Onderneming haar<span class=\"_ _2\"></span> pensioenverplichtingen in de loop v<span class=\"_ _2\"></span>an het eerste kw<span class=\"_ _0\"></span>artaal v<span class=\"_ _0\"></span>an 2021 g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerd naar<span class=\"_ _0\"></span> een verze<span class=\"_ _0\"></span>ker<span class=\"_ _0\"></span>aar <span class=\"_ _0\"></span>wat a<span class=\"_ _0\"></span>anleiding heeft geg<span class=\"_ _0\"></span>even tot een \u00e9\u00e9nmalige kasuitg<span class=\"_ _0\"></span>ave v<span class=\"_ _2\"></span>an 16 miljoen euro en een \u00e9\u00e9nmalige opbrengst v<span class=\"_ _2\"></span>an 5 miljoen euro.<span class=\"_ _0\"></span> Het transfer<span class=\"_ _0\"></span>eren v<span class=\"_ _0\"></span>an het Zw<span class=\"_ _0\"></span>eedse pensioenplan naar<span class=\"_ _2\"></span> een externe verzek<span class=\"_ _0\"></span>eraar<span class=\"_ _2\"></span> verklaarde in 2021 bijna <span class=\"_ _0\"></span>volledig de evolutie v<span class=\"_ _2\"></span>an de pensioenverplichtingen <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>niet-materi\u00eble<span class=\"_ _2\"></span>\u2019 landen van de Gr<span class=\"_ _0\"></span>oep.De evolutie v<span class=\"_ _2\"></span>an de pensioenverplichtingen v<span class=\"_ _2\"></span>an de \u2018ma<span class=\"_ _0\"></span>teri\u00eble landen<span class=\"_ _2\"></span>\u2019 v<span class=\"_ _2\"></span>an de Groep wordt toeg<span class=\"_ _0\"></span>elicht onder hoof<span class=\"_ _0\"></span>dstuk 13.2.<span class=\"_ _0\"></span> 13.<span class=\"_ _2\"></span>1 T<span class=\"_ _1\"></span>oegezegdebijdrageregelingenIn 2022 beta<span class=\"_ _0\"></span>alde de Groep aan openbaar<span class=\"_ _2\"></span> of privaat beheer<span class=\"_ _0\"></span>de pensioen- of verzek<span class=\"_ _2\"></span>eringsfondsen 9 miljoen euro (8 miljoen euro in 20<span class=\"_ _0\"></span>21) voor<span class=\"_ _2\"></span> haar toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _2\"></span>ageregelingen.<span class=\"_ _2\"></span> Hier<span class=\"_ _9\"></span>van heeft 4 miljoen eur<span class=\"_ _0\"></span>o betrekking op de <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>materi\u00eble<span class=\"_ _0\"></span>\u2019 landen van de Gr<span class=\"_ _0\"></span>oep (2021: 4 miljoen eur<span class=\"_ _0\"></span>o). E<span class=\"_ _0\"></span>enmaal de bijdrag<span class=\"_ _0\"></span>e is betaald, hebben de ondernemin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de Groep geen <span class=\"_ _0\"></span>verder<span class=\"_ _0\"></span>e verplichtingen meer<span class=\"_ _2\"></span>. De periodie<span class=\"_ _0\"></span>ke bijdr<span class=\"_ _0\"></span>agen vormen een k<span class=\"_ _0\"></span>ost v<span class=\"_ _0\"></span>an het jaar<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarin ze v<span class=\"_ _0\"></span>erschuldigd zijn.T<span class=\"_ _2\"></span>oege<span class=\"_ _0\"></span>zegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en in Belgi\u00eb zijn inzake de toe te p<span class=\"_ _0\"></span>assen boekhoudkundig<span class=\"_ _0\"></span>e behandeling in IFR<span class=\"_ _0\"></span>S geen toegez<span class=\"_ _0\"></span>eg<span class=\"ws1\">-</span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>gen maar<span class=\"_ _0\"></span> toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen.<span class=\"_ _0\"></span> Bijkomende inform<span class=\"_ _0\"></span>atie wor<span class=\"_ _0\"></span>dt hierna verstr<span class=\"_ _0\"></span>ekt.13.2 T<span class=\"_ _c3\"></span>o<span class=\"_ _9\"></span>egezegdpensio<span class=\"_ _9\"></span>enregelingen13.2.<span class=\"_ _2\"></span>1 Belgische to<span class=\"_ _9\"></span>egezegdebijdrageregelingen met gewaarborgd rendementBelgische toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _2\"></span>ageregelingen met g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>arborgd r<span class=\"_ _0\"></span>endement vallen onder<span class=\"_ _2\"></span> toepassing van de <span class=\"_ _0\"></span>wet v<span class=\"_ _0\"></span>an april 2003 op de aanv<span class=\"_ _0\"></span>ullende pensioenen. V<span class=\"_ _2\"></span>olgens artik<span class=\"_ _0\"></span>el 24 v<span class=\"_ _0\"></span>an deze w<span class=\"_ _0\"></span>et hebben aang<span class=\"_ _0\"></span>eslotenen recht op een minimum rendement op bijdrag<span class=\"_ _0\"></span>en betaald door hetzij de org<span class=\"_ _0\"></span>anisator <span class=\"_ _0\"></span>van het plan hetzij de <span class=\"_ _0\"></span>werknemer<span class=\"_ _2\"></span>. <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ot 31 december<span class=\"_ _0\"></span> 2015 gold een minimum rendement v<span class=\"_ _2\"></span>an 3,75% op de persoonlijk<span class=\"_ _0\"></span>e bijdragen <span class=\"_ _0\"></span>van de w<span class=\"_ _0\"></span>erknemer en 3,25% op de bijdr<span class=\"_ _2\"></span>agen van de w<span class=\"_ _0\"></span>erkgev<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>.De wet v<span class=\"_ _2\"></span>an 18 december 2015, <span class=\"_ _0\"></span>van kr<span class=\"_ _2\"></span>acht vanaf 1 januari 201<span class=\"_ _0\"></span>6, heef<span class=\"_ _0\"></span>t een aantal wijziging<span class=\"_ _0\"></span>en doorgevoer<span class=\"_ _0\"></span>d aan de wet v<span class=\"_ _2\"></span>an 28 april 2003.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>anaf 1 januari 2016 w<span class=\"_ _0\"></span>ordt het gew<span class=\"_ _2\"></span>aarborgd rendement in lijn g<span class=\"_ _0\"></span>ebracht met een bep<span class=\"_ _0\"></span>aald percentag<span class=\"_ _0\"></span>e (65%) v<span class=\"_ _0\"></span>an het gemiddeld rendement op 1 juni o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de laatste 24 ma<span class=\"_ _0\"></span>anden van Be<span class=\"_ _0\"></span>lgische Staatsobligaties (OLO<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s) met een looptijd van 1<span class=\"_ _0\"></span>0 jaar<span class=\"_ _2\"></span>, met een minimum v<span class=\"_ _0\"></span>an 1,<span class=\"_ _0\"></span>75% en een maximum v<span class=\"_ _2\"></span>an 3,75%.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>anaf 2016 is de interest<span class=\"_ _0\"></span>voet v<span class=\"_ _0\"></span>astgeste<span class=\"_ _0\"></span>ld op 1,<span class=\"_ _0\"></span>75% en is zow<span class=\"_ _0\"></span>el op de persoonlijke bijdr<span class=\"_ _0\"></span>agen v<span class=\"_ _2\"></span>an de werknemer als op de bijdr<span class=\"_ _0\"></span>agen v<span class=\"_ _0\"></span>an de werk<span class=\"_ _0\"></span>gever<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an toepassing<span class=\"_ _0\"></span>.W<span class=\"_ _2\"></span>at de toepassing v<span class=\"_ _2\"></span>an het gewaarbor<span class=\"_ _0\"></span>gd rendement betr<span class=\"_ _0\"></span>eft bij wijziging <span class=\"_ _0\"></span>van inter<span class=\"_ _0\"></span>estvoet v<span class=\"_ _0\"></span>oorziet de wet v<span class=\"_ _2\"></span>an 18 december 2015 in de toepas<span class=\"_ _0\"></span>sing v<span class=\"_ _0\"></span>an de \u2018horiz<span class=\"_ _0\"></span>ontale methode\u2019<span class=\"_ _2\"></span> voor ver<span class=\"_ _0\"></span>zeker<span class=\"_ _2\"></span>de plannen met een vast rendement tot a<span class=\"_ _0\"></span>an pensionering (de zog<span class=\"_ _0\"></span>enoemde \u2018T<span class=\"_ _2\"></span>ak<span class=\"_ _0\"></span> 21<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>erde pr<span class=\"_ _0\"></span>oducten) en de \u2018v<span class=\"_ _0\"></span>erticale methode\u2019<span class=\"_ _0\"></span> voor<span class=\"_ _2\"></span> alle andere situaties. Alle v<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>erde plan<span class=\"ws1\">-</span>nen binnen de Belgische ondernemingen v<span class=\"_ _2\"></span>an de Groep zijn beheerd v<span class=\"_ _0\"></span>ia \u2018T<span class=\"_ _1\"></span>ak 21\u2019<span class=\"_ _0\"></span> verz<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span>de producten.De toepassing v<span class=\"_ _2\"></span>an de \u2018horizontale methode<span class=\"_ _2\"></span>\u2019 is vergelijkb<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span> met een depositorekenin<span class=\"_ _0\"></span>g met vas<span class=\"_ _0\"></span>te rente<span class=\"_ _0\"></span>. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> alle bijdrag<span class=\"_ _0\"></span>en die over<span class=\"_ _0\"></span>eenkomstig het plan v<span class=\"_ _0\"></span>erschuldigd zijn v<span class=\"_ _0\"></span>oor de da<span class=\"_ _0\"></span>tum van <span class=\"_ _0\"></span>vasts<span class=\"_ _0\"></span>telling v<span class=\"_ _0\"></span>an de gewijzig<span class=\"_ _2\"></span>de interestvoet, blijft de vorige inter<span class=\"_ _0\"></span>estvoet v<span class=\"_ _2\"></span>an toepassing tot het ogenblik w<span class=\"_ _2\"></span>aarop een v<span class=\"_ _0\"></span>an volgende situa<span class=\"_ _0\"></span>ties zich voordoet: be\u00ebindigin<span class=\"_ _0\"></span>g van de tewerkste<span class=\"_ _0\"></span>lling,<span class=\"_ _0\"></span> pensionering of stopz<span class=\"_ _0\"></span>etting v<span class=\"_ _0\"></span>an het plan. De nieuw<span class=\"_ _0\"></span>e interestv<span class=\"_ _0\"></span>oet is dan v<span class=\"_ _0\"></span>an toepassing op alle bijdr<span class=\"_ _0\"></span>agen verschuldigd <span class=\"_ _0\"></span>vanaf de da<span class=\"_ _0\"></span>tum v<span class=\"_ _0\"></span>an vas<span class=\"_ _0\"></span>tstelling v<span class=\"_ _2\"></span>an de gewijzigde interest<span class=\"_ _0\"></span>voet tot het ogenblik <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>op een v<span class=\"_ _0\"></span>an voorga<span class=\"_ _0\"></span>ande situaties zich voor<span class=\"_ _0\"></span>doet.Het minimum rendement v<span class=\"_ _2\"></span>an 3,25% (bijdragen v<span class=\"_ _0\"></span>an de werkg<span class=\"_ _0\"></span>ever) en 3,<span class=\"_ _2\"></span>75% (persoonlijke bijdr<span class=\"_ _0\"></span>agen werknemer<span class=\"_ _0\"></span>) is bijge<span class=\"ws1\">-</span>volg voor<span class=\"_ _2\"></span> alle toegezegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en met gew<span class=\"_ _0\"></span>aarborgd r<span class=\"_ _0\"></span>endement nog v<span class=\"_ _0\"></span>an toepassing v<span class=\"_ _0\"></span>oor bijdr<span class=\"_ _2\"></span>agen betaald tot 31 december 201<span class=\"_ _0\"></span>5. Op dez<span class=\"_ _0\"></span>e bijdrag<span class=\"_ _0\"></span>en hebben aangeslotenen r<span class=\"_ _0\"></span>echt op een minimum rendement v<span class=\"_ _2\"></span>an 3,25%/<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span>75% tot aan pensionering (be\u00ebindiging v<span class=\"_ _2\"></span>an de tewerkstelling of stopz<span class=\"_ _0\"></span>etting v<span class=\"_ _0\"></span>an het plan).<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor bijdr<span class=\"_ _0\"></span>agen betaald v<span class=\"_ _2\"></span>anaf 2016 is de werk<span class=\"_ _2\"></span><span class=\"ws1\">-</span>gever<span class=\"_ _2\"></span> verplicht een minimum rendement van 1,<span class=\"_ _2\"></span>75% te garander<span class=\"_ _0\"></span>en tot aan pensionering (uitstapr<span class=\"_ _0\"></span>egeling of be\u00ebindiging <span class=\"_ _0\"></span>van tewerkste<span class=\"_ _0\"></span>lling).V<span class=\"_ _2\"></span>erzeker<span class=\"_ _2\"></span>aars kennen een rendement toe die<span class=\"_ _0\"></span>, de w<span class=\"_ _0\"></span>instdeelname buiten beschouwin<span class=\"_ _0\"></span>g gelaten,<span class=\"_ _0\"></span> lager<span class=\"_ _0\"></span> is dan de verplichte minimum rendementsgar<span class=\"_ _0\"></span>antie zoals opg<span class=\"_ _0\"></span>elegd in de w<span class=\"_ _0\"></span>et. In dit kader<span class=\"_ _2\"></span> spreken we v<span class=\"_ _2\"></span>an de technische rentevoeten. <span class=\"_ _0\"></span>Aange<span class=\"ws1\">-</span>zien de werkg<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span> verplicht w<span class=\"_ _0\"></span>ordt een minimum rendement te gar<span class=\"_ _2\"></span>anderen die hoger is dan de technische r<span class=\"_ _0\"></span>entevoeten, worden niet alle a<span class=\"_ _0\"></span>ctuari\u00eble en inv<span class=\"_ _0\"></span>esteringsrisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s overg<span class=\"_ _0\"></span>edrag<span class=\"_ _0\"></span>en naar<span class=\"_ _0\"></span> de verze<span class=\"_ _0\"></span>keringsmaa<span class=\"_ _0\"></span>tschappijen die deze pl<span class=\"_ _0\"></span>annen be<span class=\"ws1\">-</span>heren. Bijg<span class=\"_ _0\"></span>evolg voldoen de<span class=\"_ _0\"></span>ze plannen niet aan de de\ue616nitie <span class=\"_ _0\"></span>van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>g zoals opg<span class=\"_ _0\"></span>enomen in IFRS en worden z<span class=\"_ _0\"></span>e per de\ue616nitie als toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>g geran<span class=\"_ _0\"></span>gschikt.<span class=\"_ _0\"></span> In Belgi\u00eb omv<span class=\"_ _2\"></span>atten de toegezegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en pensioenplannen, gr<span class=\"_ _0\"></span>oepsverz<span class=\"_ _0\"></span>ekerin<span class=\"_ _0\"></span>gen en pensioenplannen die voor<span class=\"_ _0\"></span>zien in uitgestelde v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> bonussen v<span class=\"_ _0\"></span>an werknemers. De netto<span class=\"_ _0\"></span>verplichting op 31 december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 bedroeg 10 miljoen Eur<span class=\"_ _0\"></span>o (5 miljoen euro op 31 december 2<span class=\"_ _0\"></span>021) en wordt bijn<span class=\"_ _0\"></span>a volledig v<span class=\"_ _0\"></span>erklaard door<span class=\"_ _2\"></span> de bonuspensioenplannen. In 2022 be<span class=\"_ _0\"></span>droeg de aan het dienstjaar<span class=\"_ _2\"></span> toegerekende pensioenk<span class=\"_ _0\"></span>ost voor<span class=\"_ _2\"></span> de Belgische toegezegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en met ge<span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>arborgd rendement 1<span class=\"_ _0\"></span>5 miljoen euro (20<span class=\"_ _0\"></span>21: 9 miljoen euro) of een toename met 6 miljoen E<span class=\"_ _0\"></span>uro,<span class=\"_ _2\"></span> voornamelijk verkl<span class=\"_ _0\"></span>aard door de toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>de bonussen over<span class=\"_ _2\"></span> het dienstjaar 20<span class=\"_ _0\"></span>21 welk<span class=\"_ _0\"></span>e wer<span class=\"_ _0\"></span>den bijgedr<span class=\"_ _0\"></span>agen in het plan in 20<span class=\"_ _0\"></span>22.Alle voornoemde plannen w<span class=\"_ _0\"></span>orden met w<span class=\"_ _0\"></span>erkgev<span class=\"_ _0\"></span>ersbijdragen g<span class=\"_ _0\"></span>e\ue616nancierd met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an de groepsv<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>ering voor<span class=\"_ _2\"></span> kaderleden en uitvoer<span class=\"_ _0\"></span>ende bestuursleden die zo<span class=\"_ _0\"></span>wel met w<span class=\"_ _0\"></span>erkgevers- als <span class=\"_ _0\"></span>werknemersbijdrag<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>dt ge\ue616nancier<span class=\"_ _0\"></span>d. In 20<span class=\"_ _0\"></span>22 bedroegen de j<span class=\"_ _0\"></span>aarlijkse werk<span class=\"_ _0\"></span>geversbijdr<span class=\"_ _2\"></span>agen 15 miljoen euro (2021: 8 miljoen eur<span class=\"_ _0\"></span>o).<span class=\"_ _0\"></span> De Groep verw<span class=\"_ _0\"></span>acht een gelijkaar<span class=\"_ _2\"></span>dige bijdrag<span class=\"_ _0\"></span>e te storten voor<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3.13.2.2 T<span class=\"_ _c3\"></span>o<span class=\"_ _9\"></span>egezegdpensioenregelingen met uitzondering van to<span class=\"_ _9\"></span>egezegdebijdrageregelingen met gewaarborgd rendementIn de Groep betre\ue618en de <span class=\"_ _0\"></span>vergoedin<span class=\"_ _0\"></span>gen na uitdiensttr<span class=\"_ _0\"></span>eding v<span class=\"_ _0\"></span>an het type \u2018T<span class=\"_ _1\"></span>oegezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen<span class=\"_ _2\"></span>\u2019 v<span class=\"_ _0\"></span>ooral pensioen<span class=\"ws1\">-</span>voorde<span class=\"_ _0\"></span>len. Het \u2018Gr<span class=\"_ _0\"></span>oup P<span class=\"_ _0\"></span>ension Committee<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>\u2019 gecre\u00eber<span class=\"_ _0\"></span>d als een subcomit\u00e9 v<span class=\"_ _0\"></span>an het \u2018Ex<span class=\"_ _0\"></span>ecutive Committee<span class=\"_ _2\"></span>\u2019 van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> assisteert het \u2018Executive C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _0\"></span> in het toezicht en de supervisie v<span class=\"_ _2\"></span>an de verschillende binnen de Groep bestaande pensioenplannen en andere ov<span class=\"_ _0\"></span>ereenkomsten die <span class=\"_ _0\"></span>voorzien in v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en na uitdiensttreding<span class=\"_ _2\"></span>.Het comit\u00e9 adviseert het <span class=\"_ _0\"></span>\u2018Executive C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _0\"></span> over<span class=\"_ _2\"></span> aangelegenheden in v<span class=\"_ _0\"></span>erband met het ontwerpen <span class=\"_ _0\"></span>van personeels<span class=\"ls1 ws1\">-</span>beloningsplannen zo<span class=\"_ _0\"></span>als het aanpassen of be\u00ebindigen \u2013 g<span class=\"_ _0\"></span>eheel of gedee<span class=\"_ _0\"></span>ltelijk \u2013 v<span class=\"_ _2\"></span>an de personeelsbeloningsplannen en de \ue616nanciering ervan.<span class=\"_ _2\"></span> Naast het adviseren <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>\u2018Executiv<span class=\"_ _0\"></span>e Committee\u2019<span class=\"_ _c3\"></span>, is het \u2018Gr<span class=\"_ _0\"></span>oup P<span class=\"_ _0\"></span>ension Committee<span class=\"_ _0\"></span>\u2019 eveneens<span class=\"_ _0\"></span> ver<span class=\"_ _0\"></span>antwoorde<span class=\"_ _0\"></span>lijk voor<span class=\"_ _2\"></span> het toezicht op het plaatselijke bestuur<span class=\"_ _2\"></span>, zijnde het lokale bes<span class=\"_ _0\"></span>tuur v<span class=\"_ _2\"></span>an het pensioenfonds en het bestuur <span class=\"_ _0\"></span>van de v<span class=\"_ _0\"></span>erantw<span class=\"_ _0\"></span>oordelijk<span class=\"_ _2\"></span>e werkgevers die bijdr<span class=\"_ _0\"></span>agen in dit fonds.<span class=\"_ _0\"></span> Zij houdt toezicht op het v<span class=\"_ _0\"></span>ervullen v<span class=\"_ _0\"></span>an hun ver<span class=\"_ _0\"></span><span class=\"ls1 ws1\">-</span>antwoor<span class=\"_ _0\"></span>delijkheden in pensioenger<span class=\"_ _0\"></span>elateer<span class=\"_ _0\"></span>de aangeleg<span class=\"_ _0\"></span>enheden. Het <span class=\"_ _0\"></span>\u2018Group P<span class=\"_ _2\"></span>ension Committee\u2019<span class=\"_ _0\"></span> heeft voor<span class=\"_ _0\"></span> de belang<span class=\"ls1 ws1\">-</span>rijkste plannen die v<span class=\"_ _0\"></span>ia een afzonderlijk pensioenf<span class=\"_ _0\"></span>onds wor<span class=\"_ _0\"></span>den ge\ue616nancierd een s<span class=\"_ _0\"></span>trategische allocatie <span class=\"_ _0\"></span>van de f<span class=\"_ _0\"></span>ondsbe<span class=\"ls1 ws1\">-</span>leggingen v<span class=\"_ _2\"></span>astgelegd.<span class=\"_ _0\"></span> Het comit\u00e9 herbekijkt op r<span class=\"_ _0\"></span>egelmatig<span class=\"_ _0\"></span>e basis de gew<span class=\"_ _0\"></span>enste onderverdeling <span class=\"_ _0\"></span>van f<span class=\"_ _0\"></span>ondsbeleggingen om zich zo te ver<span class=\"_ _0\"></span>zeker<span class=\"_ _0\"></span>en dat ze a<span class=\"_ _0\"></span>angepast blijv<span class=\"_ _0\"></span>en aan de verschillende pr<span class=\"_ _0\"></span>o\ue616elen v<span class=\"_ _0\"></span>an verplichting<span class=\"_ _0\"></span>en van pensioenf<span class=\"_ _0\"></span>ondsen. V<span class=\"_ _2\"></span>oor het beheer<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de beleggingsfondsen wor<span class=\"_ _2\"></span>dt het \u2018Group P<span class=\"_ _2\"></span>ension Committee\u2019 bijg<span class=\"_ _0\"></span>estaan door het <span class=\"_ _2\"></span>\u2018Group Pension<span class=\"_ _0\"></span> Inves<span class=\"_ _0\"></span>tment Committee.<span class=\"_ _c3\"></span>\u2019 Het \u2018Gr<span class=\"_ _0\"></span>oup P<span class=\"_ _0\"></span>ension Inves<span class=\"_ _0\"></span>tment Committee\u2019<span class=\"_ _2\"></span> heeft een \u2018Group In<span class=\"_ _0\"></span>vestment Guideline<span class=\"_ _2\"></span>\u2019 uitge<span class=\"ls1 ws1\">-</span>va<span class=\"_ _0\"></span>ardigd <span class=\"_ _0\"></span>welk<span class=\"_ _0\"></span>e door het <span class=\"_ _0\"></span>\u2018Group P<span class=\"_ _2\"></span>ension Committee\u2019<span class=\"_ _0\"></span> werd g<span class=\"_ _0\"></span>oedgek<span class=\"_ _0\"></span>eurd.<span class=\"_ _0\"></span> Het \u2018Gr<span class=\"_ _0\"></span>oup P<span class=\"_ _0\"></span>ension Committee<span class=\"_ _0\"></span>\u2019 houdt toezicht<span class=\"_ _0\"></span> op de juiste toepassing <span class=\"_ _0\"></span>van de<span class=\"_ _0\"></span>ze richtlijn.De Groep onderzoe<span class=\"_ _0\"></span>kt vi<span class=\"_ _0\"></span>a haar<span class=\"_ _0\"></span> \u2018Gr<span class=\"_ _0\"></span>oup Pension C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _0\"></span> oplossingen om de om<span class=\"_ _2\"></span>vang v<span class=\"_ _0\"></span>an de verplichting<span class=\"_ _0\"></span>en wegens v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>goeding<span class=\"_ _0\"></span>en na uitdiensttreding te <span class=\"_ _0\"></span>verminderen alsook<span class=\"_ _0\"></span> de eraan v<span class=\"_ _0\"></span>erbonden risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s. De laatste j<span class=\"_ _0\"></span>aren heeft het \u2018<span class=\"_ _0\"></span>Group P<span class=\"_ _2\"></span>ension Committee<span class=\"_ _0\"></span>\u2019 verschillende m<span class=\"_ _0\"></span>aatreg<span class=\"_ _0\"></span>elen voorg<span class=\"_ _0\"></span>esteld en gere<span class=\"_ _2\"></span>aliseerd zoals de sluiting v<span class=\"_ _2\"></span>an het \u2018Fabrie<span class=\"_ _0\"></span>kspensioenplan<span class=\"_ _2\"></span>\u2019 v<span class=\"_ _0\"></span>oor nieuwe manag<span class=\"_ _0\"></span>ers die in dienst treden v<span class=\"_ _2\"></span>anaf 1 januari 2019, het aanbod in december<span class=\"_ _2\"></span> 2018 om een speci\ue616ek deel v<span class=\"_ _0\"></span>an de rech<span class=\"ws1\">-</span>ten opgebouw<span class=\"_ _2\"></span>d onder het \u2018<span class=\"_ _1\"></span>Agfa UK pension plan<span class=\"_ _2\"></span>\u2019 ov<span class=\"_ _0\"></span>er te dr<span class=\"_ _2\"></span>agen aan een derde verz<span class=\"_ _0\"></span>eker<span class=\"_ _2\"></span>aar<span class=\"_ _0\"></span>, de \u00e9\u00e9nmalig<span class=\"_ _0\"></span>e afwikkeling in 2018 v<span class=\"_ _0\"></span>an pensioenverplichtin<span class=\"_ _0\"></span>gen aan niet-actiev<span class=\"_ _0\"></span>e leden met opgebouw<span class=\"_ _2\"></span>de uitgestelde rechten in het pensioenplan v<span class=\"_ _0\"></span>an de V<span class=\"_ _2\"></span>erenigde Staten v<span class=\"_ _2\"></span>an Amerika. De gepensioneer<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>an het \u2018<span class=\"_ _1\"></span>Agfa Corpora<span class=\"_ _0\"></span>tion Pension Pl<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span>\u2019 wer<span class=\"_ _0\"></span>d in 2019 de moge<span class=\"_ _0\"></span>lijkheid geboden om hun rechten \u00e9\u00e9nm<span class=\"_ _0\"></span>alig af te kopen. In 20<span class=\"_ _2\"></span>20 werden ver<span class=\"_ _2\"></span>dere acties ondernomen om de risico<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>s gek<span class=\"_ _0\"></span>oppeld aan pensioenverplichtin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an het \u2018<span class=\"_ _1\"></span>Agfa Corpor<span class=\"_ _0\"></span>ation P<span class=\"_ _0\"></span>ension Plan<span class=\"_ _2\"></span>\u2019 in te perk<span class=\"_ _0\"></span>en door de betaling <span class=\"_ _0\"></span>van een \u00e9\u00e9nm<span class=\"_ _0\"></span>alige premie aan de verz<span class=\"_ _0\"></span>eker<span class=\"_ _2\"></span>aar die de pensioenverplichtin<span class=\"_ _0\"></span>gen overneemt en de uitk<span class=\"_ _2\"></span>ering van pensioenrechten aan niet-a<span class=\"_ _0\"></span>ctieve deelne<span class=\"ws1\">-</span>mers met opgebouw<span class=\"_ _2\"></span>de rechten en actieve deelnemers die per 1 december<span class=\"_ _2\"></span> 2020 59,5 jaar<span class=\"_ _2\"></span> of<span class=\"_ _9\"></span> ouder zijn.<span class=\"_ _0\"></span> In 2021 w<span class=\"_ _0\"></span>erden 70% <span class=\"_ _0\"></span>van de pensioen<span class=\"_ _2\"></span>verplichtingen v<span class=\"_ _0\"></span>an de gepensioneerden v<span class=\"_ _2\"></span>an het \u2018<span class=\"_ _2\"></span>Agf<span class=\"_ _0\"></span>a UK pension plan<span class=\"_ _2\"></span>\u2019 onderg<span class=\"_ _0\"></span>ebra<span class=\"_ _0\"></span>cht in een verz<span class=\"_ _0\"></span>ekeringspolis die aan de <span class=\"_ _0\"></span>werkgev<span class=\"_ _0\"></span>er de uitbetalin<span class=\"_ _0\"></span>g van de <span class=\"_ _0\"></span>voordelen,<span class=\"_ _2\"></span> waar<span class=\"_ _0\"></span> de gepensioneerden r<span class=\"_ _0\"></span>echt op heb<span class=\"ws1\">-</span>ben, gar<span class=\"_ _2\"></span>andeert (\u2018buy-in<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-contract).<span class=\"_ _0\"></span> In 2022 <span class=\"_ _0\"></span>werd een t<span class=\"_ _0\"></span>weede \u2018<span class=\"_ _0\"></span>buy-in<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-contra<span class=\"_ _0\"></span>ct afgesloten w<span class=\"_ _2\"></span>aarbij de resterende pensioen<span class=\"ws1\">-</span>verplichtingen <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>epensioneerden en het merendee<span class=\"_ _0\"></span>l van de le<span class=\"_ _0\"></span>den met uitgestelde rechten in een <span class=\"_ _0\"></span>verzek<span class=\"_ _2\"></span>eringspolis werden onder<span class=\"_ _0\"></span>gebr<span class=\"_ _0\"></span>acht. Op het og<span class=\"_ _0\"></span>enblik v<span class=\"_ _0\"></span>an voornoemde tr<span class=\"_ _0\"></span>ansacties wor<span class=\"_ _0\"></span>dt door het pensioenpl<span class=\"_ _0\"></span>an een \u00e9\u00e9nmalige premie betaald; de verg<span class=\"_ _0\"></span>oedingen v<span class=\"_ _0\"></span>oor de le<span class=\"_ _0\"></span>den van het pl<span class=\"_ _0\"></span>an wor<span class=\"_ _0\"></span>den vervolgens door<span class=\"_ _2\"></span> de verzeker<span class=\"_ _2\"></span>aar gestort in het plan op het ogenblik da<span class=\"_ _0\"></span>t deze v<span class=\"_ _0\"></span>erschuldigd zijn.<span class=\"_ _0\"></span> De opbrengsten die het plan collecteert v<span class=\"_ _2\"></span>an de verzek<span class=\"_ _0\"></span>eraar<span class=\"_ _2\"></span> zijn in overeenstemming met de uitgaande ver<span class=\"_ _0\"></span>goedingen <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de leden w<span class=\"_ _0\"></span>aardoor<span class=\"_ _2\"></span> het plan beschermd is tegen het risico op tekorten in activ<span class=\"_ _2\"></span>a om de toekomstig<span class=\"_ _0\"></span>e verplichting<span class=\"_ _0\"></span>en af te kunnen dekk<span class=\"_ _0\"></span>en. Het manag<span class=\"_ _0\"></span>ement v<span class=\"_ _0\"></span>an de Groep heeft geoor<span class=\"_ _2\"></span>deeld dat het impact v<span class=\"_ _0\"></span>an de transactie be<span class=\"_ _0\"></span>handeld kan wor<span class=\"_ _0\"></span>den als een actuarieel v<span class=\"_ _0\"></span>erlies op fondsbeleggingen d<span class=\"_ _0\"></span>at weerg<span class=\"_ _0\"></span>egeven w<span class=\"_ _0\"></span>ordt in de niet-ger<span class=\"_ _0\"></span>eali<span class=\"ws1\">-</span>seerde res<span class=\"_ _0\"></span>ultaten gelet op de inhoud v<span class=\"_ _2\"></span>an de transactie zijnde een wijzigin<span class=\"_ _0\"></span>g in het beheer <span class=\"_ _0\"></span>van fondsbe<span class=\"_ _0\"></span>leggingen.<span class=\"_ _0\"></span> Dit besluit wordt tev<span class=\"_ _0\"></span>ens ver<span class=\"_ _0\"></span>der onderbouw<span class=\"_ _2\"></span>d door de gezamenlijk<span class=\"_ _0\"></span>e beslissing v<span class=\"_ _2\"></span>an het management van de Gr<span class=\"_ _0\"></span>oep en de trustees om het plan niet op te zeggen of af te w<span class=\"_ _0\"></span>ikkelen en dit ze<span class=\"_ _0\"></span>ker<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> de komende v<span class=\"_ _0\"></span>ier jar<span class=\"_ _0\"></span>en.De belangrijks<span class=\"_ _0\"></span>te toegezeg<span class=\"_ _2\"></span>dpensioenregelingen v<span class=\"_ _2\"></span>an de Groep gelden meestal voor<span class=\"_ _2\"></span> alle werknemers en zijn gebaseer<span class=\"_ _0\"></span>d op het salaris v<span class=\"_ _0\"></span>an de werknemer<span class=\"_ _0\"></span> en het aantal jaren diens<span class=\"_ _0\"></span>t. De kar<span class=\"_ _0\"></span>akteristiek<span class=\"_ _0\"></span>en en de risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s van de pensioenr<span class=\"_ _0\"></span>egelingen <span class=\"_ _0\"></span>worden hierna in detail besprok<span class=\"_ _0\"></span>en.Belgi\u00ebIn Belgi\u00eb hebben de verplichtin<span class=\"_ _0\"></span>gen weg<span class=\"_ _0\"></span>ens verg<span class=\"_ _0\"></span>oedingen na uitdiensttr<span class=\"_ _0\"></span>eding voorn<span class=\"_ _0\"></span>amelijk betre<span class=\"_ _0\"></span>kking op het basisplan,<span class=\"_ _0\"></span> genaamd <span class=\"_ _0\"></span>\u2018F<span class=\"_ _0\"></span>abriekspensioenplan<span class=\"_ _2\"></span>\u2019<span class=\"_ _c3\"></span>. Dit plan is ge\ue616nancierd <span class=\"_ _0\"></span>via bijdr<span class=\"_ _0\"></span>agen betaald aan een afz<span class=\"_ _0\"></span>onderlijk pensioenfonds opge<span class=\"ws1\">-</span>richt onder de r<span class=\"_ _0\"></span>echtsvorm OFP (Org<span class=\"_ _0\"></span>anisme voor<span class=\"_ _0\"></span> de Financiering v<span class=\"_ _2\"></span>an Pensioenen).<span class=\"_ _0\"></span> Dit fonds heeft als taak om de pensi<span class=\"ws1\">-</span>oenrechten die de werk<span class=\"_ _0\"></span>gevers,<span class=\"_ _0\"></span> die participeren in het f<span class=\"_ _0\"></span>onds, toez<span class=\"_ _0\"></span>eggen aan de beguns<span class=\"_ _0\"></span>tigden v<span class=\"_ _2\"></span>an het plan, uit te keren.<span class=\"_ _0\"></span> De werkg<span class=\"_ _0\"></span>evers die deelnemen aan het fonds zijn <span class=\"_ _0\"></span>Agfa-Gev<span class=\"_ _0\"></span>aert NV<span class=\"_ _1\"></span>, Agf<span class=\"_ _0\"></span>a NV en Agf<span class=\"_ _0\"></span>a O\ue618set BV<span class=\"_ _1\"></span>. V<span class=\"_ _2\"></span>anaf 1 januari 2019 is het <span class=\"_ _0\"></span>\u2018Fa<span class=\"_ _0\"></span>briekspensioenplan<span class=\"_ _2\"></span>\u2019 tev<span class=\"_ _0\"></span>ens gesloten voor<span class=\"_ _2\"></span> nieuwe managers v<span class=\"_ _2\"></span>an de Groep. De dee<span class=\"_ _0\"></span>lnemers van het \u2018F<span class=\"_ _2\"></span>abriekspensioenplan<span class=\"_ _2\"></span>\u2019 bouwen r<span class=\"_ _0\"></span>echten op geb<span class=\"_ _0\"></span>aseerd op een formule op basis <span class=\"_ _0\"></span>van een la<span class=\"_ _0\"></span>atste jaarlijk<span class=\"_ _0\"></span>s inkomen. D<span class=\"_ _2\"></span>aar dit ge\ue616nancier<span class=\"_ _0\"></span>d plan nog steeds nieuwe dee<span class=\"_ _0\"></span>lnemers toelaat en w<span class=\"_ _0\"></span>erknemers nog nieuwe pensioenrechten opbou<span class=\"_ _0\"></span>wen, met uitzondering v<span class=\"_ _2\"></span>an nieuwe managers,<span class=\"_ _0\"></span> stelt het plan de Onderneming bloot aan het risico op salaris<span class=\"_ _2\"></span>verhoging naast andere risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s zoals het interestrisico<span class=\"_ _2\"></span>, het beleggingsrisico en het \u2018lon<span class=\"_ _0\"></span>gevity\u2019<span class=\"_ _2\"></span>-risico<span class=\"_ _0\"></span>. Meer<span class=\"_ _0\"></span> dan 95% v<span class=\"_ _2\"></span>an de deelnemers kiest voor een eenmalige uitk<span class=\"_ _0\"></span>ering bij pensionering,<span class=\"_ _0\"></span> echter het pl<span class=\"_ _0\"></span>an is ontworpen als een renteplan.Het wettelijk<span class=\"_ _0\"></span>e en regulerend ka<span class=\"_ _0\"></span>der v<span class=\"_ _0\"></span>oor het <span class=\"_ _0\"></span>\u2018F<span class=\"_ _0\"></span>abriekspensioenplan<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> is gebaseer<span class=\"_ _2\"></span>d op de toepasbare Belgische wet,<span class=\"_ _0\"></span> zijnde de wet v<span class=\"_ _2\"></span>an 27 oktober<span class=\"_ _0\"></span> 2006 betre\ue618ende het toe<span class=\"_ _0\"></span>zicht op de instellingen <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> bedrijfspensioenvoor<span class=\"_ _0\"></span>ziening en de W<span class=\"_ _2\"></span>et op de Aanv<span class=\"_ _0\"></span>ullende P<span class=\"_ _0\"></span>ensioenen, k<span class=\"_ _0\"></span>ort W<span class=\"_ _2\"></span>AP genoemd, <span class=\"_ _0\"></span>van toep<span class=\"_ _0\"></span>assing v<span class=\"_ _2\"></span>anaf 1 januari 2004. Op basis <span class=\"_ _0\"></span>van de<span class=\"_ _0\"></span>ze wetg<span class=\"_ _0\"></span>eving wor<span class=\"_ _2\"></span>dt jaarlijks in het kader<span class=\"_ _2\"></span> van de \ue616nanciering een w<span class=\"_ _2\"></span>aardering gema<span class=\"_ _0\"></span>akt.<span class=\"_ _0\"></span> De wa<span class=\"_ _0\"></span>arderingsmethode ge<span class=\"_ _0\"></span>bruikt om de bijdr<span class=\"_ _2\"></span>agen aan het Belgische OFP te bepalen is de <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>geaggr<span class=\"_ _0\"></span>egeerde k<span class=\"_ _2\"></span>ostmethode\u2019<span class=\"_ _1\"></span>.De bijdrag<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> bepaald conform de ber<span class=\"_ _0\"></span>ekeningsmethode z<span class=\"_ _0\"></span>oals v<span class=\"_ _2\"></span>astgelegd in het \ue616nancieringsplan,<span class=\"_ _2\"></span> wordt uitgedruk<span class=\"_ _0\"></span>t als een jaarlijks v<span class=\"_ _2\"></span>ast percentage v<span class=\"_ _2\"></span>an de loonlijst gerelateer<span class=\"_ _0\"></span>de uitgaven ten einde de a<span class=\"_ _0\"></span>an alle dienstjaren v<span class=\"_ _0\"></span>erbonden rechten te k<span class=\"_ _0\"></span>un<span class=\"ws1\">-</span>nen \ue616nancieren.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>olgens het laatste a<span class=\"_ _0\"></span>ctuari\u00eble verslag o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de Belgische OFP<span class=\"_ _1\"></span>, gedateer<span class=\"_ _2\"></span>d januari 2022, bedr<span class=\"_ _2\"></span>aagt het L<span class=\"_ _2\"></span>TV<span class=\"_ _0\"></span>-<span class=\"ws1\"> </span>\ue616nancieringspercentag<span class=\"_ _0\"></span>e 120% (2021: 116<span class=\"_ _0\"></span>,86%).De Raad v<span class=\"_ _2\"></span>an Bestuur v<span class=\"_ _0\"></span>an het \u2018P<span class=\"_ _2\"></span>ensioenfonds Agfa-Gev<span class=\"_ _0\"></span>aert OFP\u2019 dr<span class=\"_ _0\"></span>aagt de ultieme ver<span class=\"_ _2\"></span>antwoordelijkheid voor<span class=\"_ _2\"></span> het beheer van de f<span class=\"_ _0\"></span>ondsbeleggingen en de v<span class=\"_ _0\"></span>erplichtingen v<span class=\"_ _2\"></span>an het \u2018Fabrie<span class=\"_ _0\"></span>kspensioenplan<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Ze hebben het toezicht o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de fondsbe<span class=\"ws1\">-</span>leggingen ge<span class=\"_ _0\"></span>delegeerd a<span class=\"_ _0\"></span>an het \u2018Local Inv<span class=\"_ _0\"></span>estment Committee<span class=\"_ _0\"></span>\u2019 da<span class=\"_ _0\"></span>t opereert binnen het kader<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>astgeleg<span class=\"_ _0\"></span>d door het <span class=\"_ _0\"></span>\u2018Group P<span class=\"_ _0\"></span>ension Committee\u2019<span class=\"_ _c3\"></span>. De \u2018Statement of In<span class=\"_ _0\"></span>vestment Principles (SIP)<span class=\"_ _0\"></span>\u2019 dat het <span class=\"_ _0\"></span>\u2018Local Investment C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _0\"></span> heeft gema<span class=\"_ _0\"></span>akt in over<span class=\"_ _0\"></span>eenstemming met de \u2018<span class=\"_ _0\"></span>Group Inv<span class=\"_ _0\"></span>estment\u2019<span class=\"_ _2\"></span>-richtlijnen, <span class=\"_ _0\"></span>werd o\ue614cieel g<span class=\"_ _0\"></span>oedgek<span class=\"_ _0\"></span>eurd tijdens de Buiteng<span class=\"_ _0\"></span>ewone Alg<span class=\"_ _0\"></span>eme<span class=\"ws1\">-</span>ne V<span class=\"_ _2\"></span>ergadering v<span class=\"_ _2\"></span>an het \u2018Pensioenf<span class=\"_ _0\"></span>onds Agfa-Gev<span class=\"_ _2\"></span>aert OFP\u2019 op 31 januari 20<span class=\"_ _0\"></span>20.<span class=\"_ _0\"></span> Het \u2018Local Inv<span class=\"_ _0\"></span>estment Committee<span class=\"_ _0\"></span>\u2019 dient te verze<span class=\"_ _0\"></span>keren da<span class=\"_ _0\"></span>t de activ<span class=\"_ _0\"></span>a van het f<span class=\"_ _0\"></span>onds goed en voor<span class=\"_ _0\"></span>zichtig worden be<span class=\"_ _0\"></span>legd,<span class=\"_ _0\"></span> conform toepasbar<span class=\"_ _0\"></span>e wetten en in het belang <span class=\"_ _0\"></span>van de deelnemers en begunstig<span class=\"_ _0\"></span>den van het pl<span class=\"_ _0\"></span>an.DuitslandIn Duitsland zijn er g<span class=\"_ _0\"></span>een wettelijk<span class=\"_ _0\"></span>e of gereglementeer<span class=\"_ _0\"></span>de minimale \ue616nancieringseisen en bijg<span class=\"_ _0\"></span>evolg zijn alle Duitse toegez<span class=\"_ _0\"></span>egd<span class=\"ls1 ws1\">-</span>pensioenregelin<span class=\"_ _0\"></span>gen binnen de Groep ong<span class=\"_ _0\"></span>e\ue616nancierd.De pensioenplannen in Duitsland omv<span class=\"_ _2\"></span>atten een basisplan dat v<span class=\"_ _0\"></span>erbonden is met het pensioengerechtig<span class=\"_ _0\"></span>d salaris geplafon<span class=\"ls1 ws1\">-</span>neerd tot het maximum in aanmerkin<span class=\"_ _0\"></span>g te nemen salaris voor<span class=\"_ _0\"></span> sociale zek<span class=\"_ _0\"></span>erheid en een aanv<span class=\"_ _0\"></span>ullend plan dat de v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en dekt v<span class=\"_ _0\"></span>erbonden aan het pensioenger<span class=\"_ _0\"></span>echtigd salaris da<span class=\"_ _0\"></span>t dit plafond overtr<span class=\"_ _0\"></span>eft. Bijk<span class=\"_ _0\"></span>omend is Agfa g<span class=\"_ _0\"></span>ehouden tot het vers<span class=\"_ _0\"></span>trekken van een pensioenpl<span class=\"_ _0\"></span>an conform de bepalingen <span class=\"_ _0\"></span>van de collectiev<span class=\"_ _0\"></span>e arbeidsover<span class=\"_ _0\"></span>eenkomsten in de chemische sector<span class=\"_ _2\"></span>.In Duitsland hebben we t<span class=\"_ _0\"></span>wee belangrijk<span class=\"_ _0\"></span>e pensioenplannen, het <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>oude pensioenplan,<span class=\"_ _1\"></span>\u2019 zijnde het plan dat v<span class=\"_ _0\"></span>anaf 2005 gesloten is voor<span class=\"_ _0\"></span> nieuwe deelnemers en het <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>nieuwe pensioenplan<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> dat v<span class=\"_ _0\"></span>an toepassing is v<span class=\"_ _0\"></span>oor nieuw<span class=\"_ _0\"></span>e deelnemers v<span class=\"_ _0\"></span>anaf 2005. Met ingang v<span class=\"_ _2\"></span>an 1 januari 2010 konden er<span class=\"_ _0\"></span> geen pensioenrechten meer<span class=\"_ _2\"></span> worden opgebouw<span class=\"_ _2\"></span>d onder het \u2018<span class=\"_ _2\"></span>oude pensioenplan<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. De vroe<span class=\"ls1 ws1\">-</span>gere deelnemers <span class=\"_ _0\"></span>van dit <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>oude pensioenplan<span class=\"_ _2\"></span>\u2019 bouwden v<span class=\"_ _2\"></span>anaf deze datum pensioenrechten op in het <span class=\"_ _2\"></span>\u2018nieuwe pensioenplan<span class=\"_ _2\"></span>\u2019 maar<span class=\"_ _0\"></span> kregen bijk<span class=\"_ _0\"></span>omende verg<span class=\"_ _0\"></span>oedingen toege<span class=\"_ _0\"></span>zegd.<span class=\"_ _2\"></span> Beide plannen omvatten een b<span class=\"_ _0\"></span>asispensioenplan en een aanv<span class=\"_ _0\"></span>ullend plan.Onder het <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>oude pensioenplan<span class=\"_ _2\"></span>\u2019 wordt het b<span class=\"_ _0\"></span>asisplan via de <span class=\"_ _2\"></span>\u2018Bayer P<span class=\"_ _2\"></span>ensionskasse (Penka<span class=\"_ _0\"></span>)\u2019 beheer<span class=\"_ _2\"></span>d. De \u2018Bay<span class=\"_ _0\"></span>er P<span class=\"_ _2\"></span>ensionskasse\u2019 is een collectieve reg<span class=\"_ _0\"></span>eling v<span class=\"_ _0\"></span>an meerder<span class=\"_ _0\"></span>e werkg<span class=\"_ _0\"></span>evers die boekhoudk<span class=\"_ _0\"></span>undig wor<span class=\"_ _0\"></span>dt verwerkt alsof het een toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>erege<span class=\"ls1 ws1\">-</span>ling betreft (IAS 19.<span class=\"_ _0\"></span>34 a). Het pl<span class=\"_ _0\"></span>an is een toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>eling welk<span class=\"_ _2\"></span>e valt onder het be<span class=\"_ _0\"></span>heer v<span class=\"_ _2\"></span>an de vroegere moeder<span class=\"_ _0\"></span>on<span class=\"ls1 ws1\">-</span>derneming v<span class=\"_ _0\"></span>an Bayer<span class=\"_ _2\"></span> AG.<span class=\"_ _0\"></span> Het is boekhoudkundig v<span class=\"_ _0\"></span>erwerkt alsof het een toege<span class=\"_ _0\"></span>zegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling betr<span class=\"_ _0\"></span>eft daar<span class=\"_ _0\"></span> we niet ov<span class=\"_ _0\"></span>er de nodige informatie k<span class=\"_ _2\"></span>unnen beschikken om het als een toegezeg<span class=\"_ _0\"></span>dpensioenrege<span class=\"_ _0\"></span>ling te verwerk<span class=\"_ _0\"></span>en. In gev<span class=\"_ _2\"></span>al van een tek<span class=\"_ _0\"></span>ort zou dit plan de Groep k<span class=\"_ _0\"></span>unnen blootstellen aan een beleggings- en a<span class=\"_ _0\"></span>ctuarieel risico<span class=\"_ _0\"></span>. Echter<span class=\"_ _0\"></span> de Groep is v<span class=\"_ _2\"></span>an oordeel dat deze risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s onbeduidend zijn. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>anaf 2004 heeft Agf<span class=\"_ _0\"></span>a de ver<span class=\"_ _0\"></span>antwoor<span class=\"_ _0\"></span>delijkheid om de rente-uitk<span class=\"_ _0\"></span>eringen aan te pas<span class=\"_ _0\"></span>sen conform Sec. 16<span class=\"_ _0\"></span>, 1 en 2 v<span class=\"_ _0\"></span>an de \u2018German P<span class=\"_ _2\"></span>ension Act (Betr<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>VG \u2013 Betrie<span class=\"_ _0\"></span>bsrentengesetz)<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>. Het basispensioen \u2013 in de vorm <span class=\"_ _0\"></span>van r<span class=\"_ _0\"></span>ente \u2013 evenals de vereiste a<span class=\"_ _0\"></span>anpassing v<span class=\"_ _2\"></span>an de pensioenrente tot en met 2003 wor<span class=\"_ _0\"></span>dt, conform v<span class=\"_ _0\"></span>oornoemde wettelijk<span class=\"_ _0\"></span>e bepaling<span class=\"_ _0\"></span>en, rechtstr<span class=\"_ _0\"></span>eeks door de P<span class=\"_ _2\"></span>enka uitgekeer<span class=\"_ _0\"></span>d. Bijgev<span class=\"_ _0\"></span>olg neemt Agfa,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at het basisplan betr<span class=\"_ _0\"></span>eft, uitsluitend haar<span class=\"_ _2\"></span> verplichting tot aanpassing <span class=\"_ _0\"></span>van de pensioenrente-uitkerin<span class=\"_ _0\"></span>gen na 2003 op in h<span class=\"_ _0\"></span>aar \ue616n<span class=\"_ _0\"></span>anci\u00eble staten. De rechten opgebou<span class=\"_ _0\"></span>wd onder<span class=\"_ _0\"></span> het aanv<span class=\"_ _0\"></span>ullend plan, da<span class=\"_ _0\"></span>t boekhoudkundig als een toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>g word <span class=\"_ _0\"></span>verwerkt,<span class=\"_ _0\"></span>  (1)zijn gebaseer<span class=\"_ _2\"></span>d op \u2018bijdragen<span class=\"_ _2\"></span>\u2019 berek<span class=\"_ _0\"></span>end als een vas<span class=\"_ _0\"></span>t percentage v<span class=\"_ _2\"></span>an het aandeel van het pensioeng<span class=\"_ _0\"></span>erechtigd sal<span class=\"_ _0\"></span>aris boven het geplafonneer<span class=\"_ _0\"></span>d maximum in aanmerking te nemen salaris <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>sociale zek<span class=\"_ _0\"></span>erheid. V<span class=\"_ _2\"></span>ervolgens w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>oor de omr<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>van  (1)deze \u2018bijdr<span class=\"_ _2\"></span>agen<span class=\"_ _2\"></span>\u2019 naar<span class=\"_ _0\"></span> individuele pensioenrechten g<span class=\"_ _0\"></span>ebruik g<span class=\"_ _0\"></span>emaakt v<span class=\"_ _2\"></span>an een factor ona\ue607<span class=\"_ _0\"></span>ankelijk <span class=\"_ _0\"></span>van de leeftijd <span class=\"_ _0\"></span>van dee<span class=\"_ _0\"></span>lne<span class=\"ls1 ws1\">-</span>mers aan het plan. Het \u2018<span class=\"_ _2\"></span>nieuwe pensioenplan<span class=\"_ _2\"></span>\u2019 omv<span class=\"_ _2\"></span>at een basispensioenplan, zijnde een plan da<span class=\"_ _0\"></span>t verbonden is met het pensioenger<span class=\"_ _0\"></span>echtigd sala<span class=\"ls1 ws1\">-</span>ris geplafonneer<span class=\"_ _0\"></span>d tot het maximum in aanmerking te nemen salaris v<span class=\"_ _0\"></span>oor soci<span class=\"_ _0\"></span>ale zekerheid,<span class=\"_ _2\"></span> en een aanvullend plan w<span class=\"_ _0\"></span>aarbij rechten wor<span class=\"_ _2\"></span>den opgebouwd op het pensioeng<span class=\"_ _0\"></span>erechtigd salaris d<span class=\"_ _0\"></span>at dit plafond ov<span class=\"_ _0\"></span>ertreft.<span class=\"_ _0\"></span> Het basisplan wor<span class=\"_ _2\"></span>dt ge\ue616nancierd via bijdrag<span class=\"_ _0\"></span>en betaald aan de \u2018Rheinische P<span class=\"_ _2\"></span>ensionskasse\u2019<span class=\"_ _c3\"></span>. W<span class=\"_ _2\"></span>erknemers dragen bij aan de <span class=\"_ _0\"></span>\u2018Rheinische P<span class=\"_ _0\"></span>ensionskasse<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _0\"></span>ia uitgestel<span class=\"ls1 ws1\">-</span>de compensatie<span class=\"_ _0\"></span>. Eenmaal <span class=\"_ _0\"></span>de bijdrage <span class=\"_ _0\"></span>wordt betaald <span class=\"_ _0\"></span>aan de \u2018Rheinische P<span class=\"_ _2\"></span>ensionskasse\u2019<span class=\"_ _1\"></span>, hebben de onderneming<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep in principe geen v<span class=\"_ _0\"></span>erdere <span class=\"_ _0\"></span>verplichtingen meer<span class=\"_ _2\"></span>. Bijg<span class=\"_ _0\"></span>evolg wor<span class=\"_ _2\"></span>dt dit plan boekhoudkundig verwerk<span class=\"_ _0\"></span>t als een toegez<span class=\"_ _0\"></span>eg<span class=\"ls1 ws1\">-</span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>g.<span class=\"_ _0\"></span> Het nieuwe aan<span class=\"_ _0\"></span>vullend plan,<span class=\"_ _0\"></span> dat in de balans <span class=\"_ _0\"></span>wordt opg<span class=\"_ _0\"></span>enomen als een directe verplichtin<span class=\"_ _0\"></span>g van<span class=\"_ _2\"></span>wege de werkg<span class=\"_ _0\"></span>ever<span class=\"_ _2\"></span>, heeft in tegenste<span class=\"_ _0\"></span>lling tot het vroeg<span class=\"_ _0\"></span>ere plan,<span class=\"_ _0\"></span> geen plafond v<span class=\"_ _0\"></span>oor het pensioeng<span class=\"_ _0\"></span>erechtigd sal<span class=\"_ _0\"></span>aris. (1)De rechten opgebou<span class=\"_ _0\"></span>wd onder<span class=\"_ _0\"></span> het aanv<span class=\"_ _0\"></span>ullend plan zijn geb<span class=\"_ _0\"></span>aseerd op \u2018<span class=\"_ _0\"></span>bijdrag<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>\u2019 berek<span class=\"_ _0\"></span>end als een vas<span class=\"_ _0\"></span>t percentage v<span class=\"_ _2\"></span>an het aandeel v<span class=\"_ _2\"></span>an het pensioengerechtigd salaris bo<span class=\"_ _0\"></span>ven het geplafonneer<span class=\"_ _2\"></span>d maximum in aanmerking te nemen salaris voor<span class=\"_ _0\"></span> sociale  (1)zek<span class=\"_ _0\"></span>erheid. In tegenste<span class=\"_ _0\"></span>lling tot het oude plan wor<span class=\"_ _0\"></span>den vervolg<span class=\"_ _0\"></span>ens de \u2018bijdr<span class=\"_ _0\"></span>agen<span class=\"_ _2\"></span>\u2019 voor<span class=\"_ _0\"></span> het aanv<span class=\"_ _0\"></span>ullend plan omger<span class=\"_ _0\"></span>ekend naar<span class=\"_ _0\"></span> individuele pensioenrechten g<span class=\"_ _0\"></span>ebruik mak<span class=\"_ _2\"></span>end van leeftijdsgebonden f<span class=\"_ _0\"></span>actoren en re<span class=\"_ _0\"></span>kening houdend met v<span class=\"_ _0\"></span>ooraf bepa<span class=\"_ _0\"></span>alde v<span class=\"_ _0\"></span>as<span class=\"ls1 ws1\">-</span>te toenamen v<span class=\"_ _0\"></span>an deze r<span class=\"_ _0\"></span>echten. V<span class=\"_ _2\"></span>anaf 2012 v<span class=\"_ _0\"></span>oorziet het plan in een optie tot uitkerin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an een vas<span class=\"_ _0\"></span>te som in plaats v<span class=\"_ _2\"></span>an maan<span class=\"ls1 ws1\">-</span>delijkse rente-uitk<span class=\"_ _2\"></span>eringen.W<span class=\"_ _2\"></span>erknemers die participeerden in het <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>oude pensioenplan<span class=\"_ _2\"></span>\u2019 op het ogenblik dat het v<span class=\"_ _2\"></span>anaf 31 december 2009 wer<span class=\"_ _2\"></span>d gesloten voor<span class=\"_ _0\"></span> verder<span class=\"_ _0\"></span>e opbouw v<span class=\"_ _2\"></span>an pensioenrechten, krijgen bijkomende r<span class=\"_ _0\"></span>echten toegek<span class=\"_ _0\"></span>end door het bedr<span class=\"_ _2\"></span>ag van de werk<span class=\"_ _0\"></span>geversbij<span class=\"ws1\">-</span>drag<span class=\"_ _0\"></span>e te koppelen aan de om<span class=\"_ _2\"></span>vang v<span class=\"_ _0\"></span>an de werknemersbijdr<span class=\"_ _0\"></span>age<span class=\"_ _0\"></span>. De w<span class=\"_ _0\"></span>erkgev<span class=\"_ _0\"></span>er dr<span class=\"_ _2\"></span>aagt dus evenveel als de w<span class=\"_ _0\"></span>erknemer bij.<span class=\"_ _0\"></span> De structuur<span class=\"_ _0\"></span> zelf is gelijkaar<span class=\"_ _2\"></span>dig aan het nieuwe aanvullend pl<span class=\"_ _0\"></span>an zoals hierbov<span class=\"_ _0\"></span>en beschreven.Het pensioenplan conform de bepaling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de collectieve arbeidsov<span class=\"_ _0\"></span>ereenkomst in de chemische sector<span class=\"_ _2\"></span> is gebaseerd op  (1)\u2018bijdrag<span class=\"_ _0\"></span>en<span class=\"_ _2\"></span>\u2019 die aan de hand v<span class=\"_ _2\"></span>an leeftijdsgebonden factoren w<span class=\"_ _0\"></span>orden omg<span class=\"_ _0\"></span>ezet naar<span class=\"_ _2\"></span> individuele pensioenrechten. De w<span class=\"_ _0\"></span>erk<span class=\"_ _0\"></span><span class=\"ws1\">-</span>nemers drag<span class=\"_ _0\"></span>en bij in dit plan via uitg<span class=\"_ _0\"></span>estelde compensatie<span class=\"_ _0\"></span>.In Duitsland heeft Agf<span class=\"_ _0\"></span>a ook een aantal kleinere pl<span class=\"_ _0\"></span>annen die het gevolg zijn v<span class=\"_ _2\"></span>an vroegere acquisities.<span class=\"_ _2\"></span> In deze plannen wor<span class=\"_ _2\"></span><span class=\"ws1\">-</span>den er g<span class=\"_ _0\"></span>een rechten meer opg<span class=\"_ _0\"></span>ebouw<span class=\"_ _0\"></span>d.De verplichting in Duitsland <span class=\"_ _0\"></span>wegens toege<span class=\"_ _0\"></span>zegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en omv<span class=\"_ _2\"></span>at tevens pensioenplannen die volledig zijn ge<span class=\"_ _0\"></span>ba-seerd op uitges<span class=\"_ _0\"></span>telde compensatiemodellen. De r<span class=\"_ _0\"></span>echten, opg<span class=\"_ _0\"></span>ebouwd onder<span class=\"_ _2\"></span> deze plannen, w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend op het bedr<span class=\"_ _0\"></span>ag per beguns<span class=\"_ _0\"></span>tigde dat ja<span class=\"_ _0\"></span>arlijks wor<span class=\"_ _0\"></span>dt uitgesteld,<span class=\"_ _2\"></span> vertaald naar pensioenr<span class=\"_ _0\"></span>echten w<span class=\"_ _0\"></span>aarbij in sommige situaties r<span class=\"_ _0\"></span>ekening w<span class=\"_ _0\"></span>ordt gehouden met v<span class=\"_ _0\"></span>ooraf bepaalde j<span class=\"_ _0\"></span>aarlijkse toenamen v<span class=\"_ _2\"></span>an deze rechten.V<span class=\"_ _2\"></span>oor het personeel v<span class=\"_ _2\"></span>an HealthCare IT<span class=\"_ _0\"></span> zijn er pensioenpl<span class=\"_ _0\"></span>annen die door v<span class=\"_ _0\"></span>erschillende externe fondsen (P<span class=\"_ _2\"></span>ensionskassen) worden be<span class=\"_ _0\"></span>heerd. De<span class=\"_ _0\"></span>ze plannen w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>ooral ge\ue616n<span class=\"_ _0\"></span>ancierd v<span class=\"_ _0\"></span>ia uitgestelde compensatiemode<span class=\"_ _0\"></span>llen die boekhoudkundig als toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _0\"></span>agereg<span class=\"_ _0\"></span>elingen w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>erwerkt.<span class=\"_ _0\"></span> Bijkomend wor<span class=\"_ _2\"></span>dt aan de managers v<span class=\"_ _0\"></span>an HealthCare IT<span class=\"_ _2\"></span> in Duitsland een plan geb<span class=\"_ _0\"></span>aseerd op het pensioenger<span class=\"_ _0\"></span>echtigd salaris <span class=\"_ _0\"></span>verstrek<span class=\"_ _2\"></span>t. Het betreft een congruent ge\ue616n<span class=\"_ _0\"></span>ancierd collectieve pensioenr<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>geling (k<span class=\"_ _0\"></span>ongruent r\u00fcckg<span class=\"_ _0\"></span>edeckte U<span class=\"_ _0\"></span>nterst\u00fctzungskasse<span class=\"_ _0\"></span>).De verschillende plannen ste<span class=\"_ _0\"></span>llen de Onderneming bloot aan actuari\u00eble risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s zo<span class=\"_ _0\"></span>als het interestrisico<span class=\"_ _0\"></span>, het risico op indexa<span class=\"ws1\">-</span>tie v<span class=\"_ _0\"></span>an pensioenuitkeringen en het <span class=\"_ _2\"></span>\u2018longevity\u2019<span class=\"_ _2\"></span>-risico<span class=\"_ _0\"></span>.De kosten v<span class=\"_ _0\"></span>oor de Duitse toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>gen zijn begrepen in het bedr<span class=\"_ _2\"></span>ag zoals weergeg<span class=\"_ _0\"></span>even onder<span class=\"_ _0\"></span> toelichting 13.1 voor<span class=\"_ _2\"></span> de \u2018m<span class=\"_ _0\"></span>ateri\u00eble landen<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.(1) \u2018Bijdr<span class=\"_ _0\"></span>agen<span class=\"_ _2\"></span>\u2019 in deze context bete<span class=\"_ _0\"></span>kent een berek<span class=\"_ _0\"></span>eningsbasis voor<span class=\"_ _0\"></span> de bepaling v<span class=\"_ _0\"></span>an de pensioenrechten.V<span class=\"_ _2\"></span>erenigd KoninkrijkV<span class=\"_ _2\"></span>anaf 2010 kunnen er<span class=\"_ _2\"></span> geen rechten meer w<span class=\"_ _0\"></span>orden opge<span class=\"_ _0\"></span>bouwd onder<span class=\"_ _2\"></span> het \u2018<span class=\"_ _2\"></span>Agfa UK pension pl<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Dit plan wor<span class=\"_ _0\"></span>dt van<span class=\"_ _0\"></span>af 2022 uitsluitend ge\ue616nancier<span class=\"_ _0\"></span>d via bijdr<span class=\"_ _0\"></span>agen betaald door<span class=\"_ _0\"></span> Agf<span class=\"_ _0\"></span>a-Gevaert NV<span class=\"_ _0\"></span> (voorheen tev<span class=\"_ _0\"></span>ens ge\ue616nancieer<span class=\"_ _0\"></span>d door A<span class=\"_ _0\"></span>gfa HealthC<span class=\"_ _0\"></span>are UK Ltd. en A<span class=\"_ _0\"></span>gfa Graphics Ltd.).<span class=\"_ _2\"></span> De leden van het plan k<span class=\"_ _0\"></span>omen in aanmerking voor<span class=\"_ _2\"></span> een vergoeding<span class=\"_ _0\"></span>, bepaald <span class=\"_ _0\"></span>via een formule op basis v<span class=\"_ _2\"></span>an een gemiddeld eindsalaris. V<span class=\"_ _2\"></span>anaf de leeftijd v<span class=\"_ _2\"></span>an 55 jaar k<span class=\"_ _2\"></span>unnen rechten, opgebouw<span class=\"_ _0\"></span>d in dit plan, g<span class=\"_ _0\"></span>edeeltelijk <span class=\"_ _0\"></span>via een v<span class=\"_ _0\"></span>ast bedrag <span class=\"_ _0\"></span>worden uitbeta<span class=\"_ _0\"></span>ald wa<span class=\"_ _0\"></span>arbij het restant wor<span class=\"_ _2\"></span>dt betaald via maandelijkse uitk<span class=\"_ _2\"></span>eringen.W<span class=\"_ _2\"></span>anneer de personeelsbelonin<span class=\"_ _0\"></span>g voor<span class=\"_ _0\"></span> de normale pensioenleeftijd v<span class=\"_ _0\"></span>an 65 jaar<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt opgenomen is er een a<span class=\"_ _0\"></span>ctuari\u00eble aan<span class=\"ws1\">-</span>passing v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an de personeelsbeloning.<span class=\"_ _2\"></span> L<span class=\"_ _9\"></span>eden die uitgestelde r<span class=\"_ _0\"></span>echten hebben opgebouw<span class=\"_ _2\"></span>d, maken aanspr<span class=\"_ _0\"></span>aak op een verhoging v<span class=\"_ _2\"></span>an hun rechten tot op het ogenblik v<span class=\"_ _2\"></span>an pensionering ten belope van de in\ue617atie<span class=\"_ _2\"></span>, berekend op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de CPI (index v<span class=\"_ _2\"></span>an consumptieprijzen).P<span class=\"_ _0\"></span>ensioenuitkeringen nemen toe in lijn met de RPI (inde<span class=\"_ _0\"></span>x v<span class=\"_ _0\"></span>an de kleinhandelsprijzen<span class=\"_ _0\"></span>) met een minimum toename v<span class=\"_ _0\"></span>an 3% en een maximum toename v<span class=\"_ _2\"></span>an 5%. Naast een in\ue617atierisico is de Ondernemin<span class=\"_ _0\"></span>g onderhevig aan actuari\u00eble <span class=\"_ _0\"></span>risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s zoals het beleggingsrisico<span class=\"_ _0\"></span>, het interestrisico en het <span class=\"_ _2\"></span>\u2018longevity\u2019<span class=\"_ _2\"></span>-risico<span class=\"_ _0\"></span>.De toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>eling wor<span class=\"_ _0\"></span>dt beheerd <span class=\"_ _0\"></span>via een trust w<span class=\"_ _2\"></span>aarbij de beslissingsbevoegdheid g<span class=\"_ _0\"></span>enomen wor<span class=\"_ _0\"></span>dt door de Raad v<span class=\"_ _2\"></span>an Bestuur van de tr<span class=\"_ _0\"></span>ust. Z<span class=\"_ _0\"></span>ij hebben de plicht om uitsluitend te handelen in de beste belan<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de begunstig<span class=\"_ _0\"></span>den conform de rege<span class=\"_ _0\"></span>ls van de tr<span class=\"_ _0\"></span>ust en de wetg<span class=\"_ _0\"></span>eving in het V<span class=\"_ _2\"></span>erenig<span class=\"_ _0\"></span>d Koninkrijk.In 2021 w<span class=\"_ _0\"></span>erden 70% <span class=\"_ _0\"></span>van de pensioen<span class=\"_ _2\"></span>verplichtingen v<span class=\"_ _0\"></span>an de gepensioneerden v<span class=\"_ _2\"></span>an het \u2018<span class=\"_ _2\"></span>Agf<span class=\"_ _0\"></span>a UK pension plan<span class=\"_ _2\"></span>\u2019 onderg<span class=\"_ _0\"></span>ebra<span class=\"_ _0\"></span>cht in een verz<span class=\"_ _0\"></span>ekeringspolis die aan de <span class=\"_ _0\"></span>werkgev<span class=\"_ _0\"></span>er de uitbetalin<span class=\"_ _0\"></span>g van de <span class=\"_ _0\"></span>voordelen <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ar de gepensioneer<span class=\"_ _2\"></span>den recht op hebben, garandeert (\u2018<span class=\"_ _0\"></span>buy-in<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-contra<span class=\"_ _0\"></span>ct). In het kader<span class=\"_ _2\"></span> van dez<span class=\"_ _0\"></span>e risicobeperkende verrichtin<span class=\"_ _0\"></span>g heeft de Groep in 20<span class=\"_ _0\"></span>21 90 miljoen pond sterling (105 miljoen euro<span class=\"_ _0\"></span>) in het Agfa UK pl<span class=\"_ _0\"></span>an gestort.<span class=\"_ _0\"></span> De bijdragen z<span class=\"_ _0\"></span>oals v<span class=\"_ _2\"></span>astgelegd in de ov<span class=\"_ _0\"></span>ereenkomst met de tr<span class=\"_ _0\"></span>ustees zijn bijgevolg e\ue618ectief v<span class=\"_ _0\"></span>ervroegd w<span class=\"_ _2\"></span>aardoor er<span class=\"_ _2\"></span> geen verder<span class=\"_ _0\"></span>e bijdragen meer<span class=\"_ _2\"></span> worden verw<span class=\"_ _2\"></span>acht. In 2022 w<span class=\"_ _0\"></span>erd een tw<span class=\"_ _0\"></span>eede \u2018buy-in<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-contr<span class=\"_ _0\"></span>act afgesloten w<span class=\"_ _2\"></span>aarbij de resterende pensioenv<span class=\"_ _0\"></span>erplichtingen v<span class=\"_ _2\"></span>an de gepensioneerden en het merendeel v<span class=\"_ _2\"></span>an de leden met uitgestelde r<span class=\"_ _0\"></span>echten in een verz<span class=\"_ _0\"></span>ekeringspolis <span class=\"_ _0\"></span>werden onderg<span class=\"_ _0\"></span>ebra<span class=\"_ _0\"></span>cht. De res<span class=\"_ _0\"></span>terende pensioenv<span class=\"_ _0\"></span>erplichtingen die betrekking hebben op dee<span class=\"_ _0\"></span>lnemers van het pl<span class=\"_ _0\"></span>an met beperkte pensioenrechten <span class=\"_ _0\"></span>worden v<span class=\"_ _0\"></span>erwacht uitk<span class=\"_ _0\"></span>eerbaar<span class=\"_ _2\"></span> te zijn in \u00e9\u00e9n bedrag en blijv<span class=\"_ _0\"></span>en onver<span class=\"_ _0\"></span>zek<span class=\"_ _0\"></span>erd.De \ue616nancieringsv<span class=\"_ _0\"></span>ereisten w<span class=\"_ _0\"></span>orden bepa<span class=\"_ _0\"></span>ald op basis v<span class=\"_ _0\"></span>an een actuari\u00eble w<span class=\"_ _2\"></span>aardering die elke drie j<span class=\"_ _0\"></span>aar w<span class=\"_ _0\"></span>ordt uitgev<span class=\"_ _0\"></span>oerd con<span class=\"ws1\">-</span>form de wettelijk<span class=\"_ _2\"></span>e bepalingen en veronderste<span class=\"_ _0\"></span>llingen die in dit v<span class=\"_ _0\"></span>erband wor<span class=\"_ _0\"></span>den voorg<span class=\"_ _0\"></span>eschreven.<span class=\"_ _0\"></span> Bovendien w<span class=\"_ _0\"></span>ordt ov<span class=\"_ _0\"></span>er de veronderste<span class=\"_ _0\"></span>llingen een akkoor<span class=\"_ _2\"></span>d gesloten tussen de Onderneming en de trustees. De la<span class=\"_ _0\"></span>atste actuari\u00eble w<span class=\"_ _2\"></span>aardering in het kader <span class=\"_ _0\"></span>van de \ue616nancierin<span class=\"_ _0\"></span>gsver<span class=\"_ _0\"></span>eisten heeft plaats g<span class=\"_ _0\"></span>evonden in april 20<span class=\"_ _0\"></span>21 na de bijkomende stortin<span class=\"_ _0\"></span>g in het Agfa UK plan ten bedrag<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an 90 miljoen pond. De \ue616nancieringspositie in april 2<span class=\"_ _0\"></span>021 toonde aan dat het pl<span class=\"_ _0\"></span>an een \ue616nancieringsoverschot h<span class=\"_ _0\"></span>ad en dat de voor<span class=\"_ _0\"></span>uitzichten deze situatie bev<span class=\"_ _0\"></span>estigen.<span class=\"_ _0\"></span> Bijgevolg w<span class=\"_ _0\"></span>orden er<span class=\"_ _0\"></span> geen v<span class=\"_ _0\"></span>erdere bijdr<span class=\"_ _2\"></span>agen meer verw<span class=\"_ _0\"></span>acht als gevolg van de <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deringsoefening per 31 maart 20<span class=\"_ _2\"></span>21. De waar<span class=\"_ _0\"></span>deringsoefening w<span class=\"_ _0\"></span>erd ge\u00fcpd<span class=\"_ _0\"></span>atet per 31 ma<span class=\"_ _0\"></span>art 2022 en een nieu<span class=\"_ _0\"></span>we update wor<span class=\"_ _2\"></span>dt verwacht tegen 31 ma<span class=\"_ _0\"></span>art 2023.<span class=\"_ _0\"></span> De volgende <span class=\"_ _0\"></span>volledige <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deringsoefening zal plaatsv<span class=\"_ _0\"></span>inden op 31 maart 2024.<span class=\"_ _2\"></span> V<span class=\"_ _2\"></span>olgens de laatst aan<span class=\"_ _0\"></span>gepaste w<span class=\"_ _2\"></span>aardering op 31 maart 20<span class=\"_ _0\"></span>22 heeft de actuaris <span class=\"_ _0\"></span>van het plan bev<span class=\"_ _0\"></span>estigd d<span class=\"_ _0\"></span>at er g<span class=\"_ _0\"></span>een werknemers<span class=\"ws1\">-</span>bijdrag<span class=\"_ _0\"></span>en noch werkg<span class=\"_ _0\"></span>eversbijdr<span class=\"_ _0\"></span>agen voor<span class=\"_ _2\"></span> dit plan verschuldigd zijn.V<span class=\"_ _2\"></span>erenigde StatenV<span class=\"_ _2\"></span>anaf 2009 kunnen er<span class=\"_ _0\"></span> geen rechten meer<span class=\"_ _2\"></span> worden opgebou<span class=\"_ _0\"></span>wd onder<span class=\"_ _0\"></span> het \u2018<span class=\"_ _1\"></span>Agfa Corpor<span class=\"_ _0\"></span>ation P<span class=\"_ _0\"></span>ension Plan.<span class=\"_ _1\"></span>\u2019 Agf<span class=\"_ _0\"></span>a Corpora<span class=\"ws1\">-</span>tion, A<span class=\"_ _0\"></span>gfa HealthCar<span class=\"_ _0\"></span>e Corpor<span class=\"_ _0\"></span>ation, A<span class=\"_ _0\"></span>gfa Materials Corpor<span class=\"_ _2\"></span>ation, Agfa Finance C<span class=\"_ _0\"></span>orporation en <span class=\"_ _0\"></span>Agfa US Corpor<span class=\"_ _2\"></span>ation zijn deelnemende werkg<span class=\"_ _0\"></span>evers in voornoemd plan.De begunstigden <span class=\"_ _0\"></span>van het plan m<span class=\"_ _0\"></span>aken aanspr<span class=\"_ _0\"></span>aak op een v<span class=\"_ _0\"></span>ergoeding bep<span class=\"_ _0\"></span>aald vi<span class=\"_ _0\"></span>a een formule op basis v<span class=\"_ _2\"></span>an een gemiddeld eindsalaris. De<span class=\"_ _0\"></span>ze gesloten toege<span class=\"_ _0\"></span>zeg<span class=\"_ _0\"></span>dpensioenregeling s<span class=\"_ _0\"></span>telt de Onderneming bloot aan actuari\u00eble risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s zo<span class=\"_ _0\"></span>als het beleg<span class=\"ws1\">-</span>gingsrisico,<span class=\"_ _2\"></span> het interestrisico en het \u2018long<span class=\"_ _0\"></span>evity\u2019<span class=\"_ _2\"></span>-risico.De activ<span class=\"_ _0\"></span>a van de toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenrege<span class=\"_ _0\"></span>ling wor<span class=\"_ _0\"></span>den beheerd v<span class=\"_ _0\"></span>ia een trust.<span class=\"_ _0\"></span> De Raad v<span class=\"_ _0\"></span>an Bestuur <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Agfa Corpor<span class=\"_ _2\"></span>ation, de entiteit die ver<span class=\"_ _0\"></span>antwoor<span class=\"_ _0\"></span>delijk is v<span class=\"_ _0\"></span>oor het betalen v<span class=\"_ _2\"></span>an de bijdragen voor<span class=\"_ _2\"></span> het plan, delegeert beleggingsbeslissin<span class=\"_ _0\"></span>gen evenals het toezicht op de belegging<span class=\"_ _0\"></span>en aan een lokaal beleggingscomit\u00e9<span class=\"_ _2\"></span>, het \u2018Bene\ue616ts Plan Inv<span class=\"_ _0\"></span>estment Committee (BPIC)\u2019<span class=\"_ _c3\"></span>. De le<span class=\"ws1\">-</span>den v<span class=\"_ _0\"></span>an het BPIC zijn ertoe gehouden uitsluitend in de beste belan<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de begunstig<span class=\"_ _0\"></span>den te handelen, in o<span class=\"_ _0\"></span>vereenstem<span class=\"ws1\">-</span>ming met de trustov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t en de wetgev<span class=\"_ _0\"></span>ing in de V<span class=\"_ _2\"></span>erenig<span class=\"_ _0\"></span>de Staten v<span class=\"_ _0\"></span>an Amerika. Het w<span class=\"_ _0\"></span>ettelijke en r<span class=\"_ _0\"></span>egulerend kader<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> de plannen is gebaseer<span class=\"_ _2\"></span>d op de toepasbare wetg<span class=\"_ _0\"></span>eving in de V<span class=\"_ _2\"></span>erenig<span class=\"_ _0\"></span>de Staten v<span class=\"_ _2\"></span>an Amerika, zijnde de \u2018US legislation Employee Retir<span class=\"_ _0\"></span>ement Income Security Act (ERIS<span class=\"_ _0\"></span>A)\u2019<span class=\"_ _1\"></span>. Op basis v<span class=\"_ _2\"></span>an deze wetg<span class=\"_ _0\"></span>eving wor<span class=\"_ _2\"></span>dt, in het kader v<span class=\"_ _2\"></span>an de \ue616nancierings<span class=\"ws1\">-</span>vereisten,<span class=\"_ _2\"></span> jaarlijks een wa<span class=\"_ _0\"></span>ardering opgem<span class=\"_ _0\"></span>aakt.De ver<span class=\"_ _0\"></span>antwoor<span class=\"_ _0\"></span>delijke w<span class=\"_ _0\"></span>erkgev<span class=\"_ _0\"></span>er v<span class=\"_ _2\"></span>an het plan en de deelnemende werkgev<span class=\"_ _0\"></span>ers betalen bijdrag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> het plan in de mate dat dit noodzake<span class=\"_ _0\"></span>lijk is \u2013 conform actuari\u00eble ber<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>gen \u2013 om de verg<span class=\"_ _0\"></span>oedingen te k<span class=\"_ _2\"></span>unnen uitkeren aan de leden v<span class=\"_ _2\"></span>an het plan. Minimale bijdr<span class=\"_ _2\"></span>agen zijn gebaseer<span class=\"_ _0\"></span>d op de vereisten z<span class=\"_ _0\"></span>oals bepaald door<span class=\"_ _2\"></span> de \u2018Employee Retir<span class=\"_ _0\"></span>ement Income Security Act\u2019<span class=\"_ _2\"></span> (ERISA) v<span class=\"_ _2\"></span>an 1974 en de <span class=\"_ _0\"></span>\u2018P<span class=\"_ _0\"></span>ension Protection Act (PP<span class=\"_ _1\"></span>A)\u2019 v<span class=\"_ _0\"></span>an 2006. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>olgens de PP<span class=\"_ _2\"></span>A zijn de actuaris<span class=\"_ _0\"></span>sen ertoe gehouden om elk jaar<span class=\"_ _2\"></span> het \ue616nancieringspercentage v<span class=\"_ _2\"></span>an het plan te certi\ue616ceren. Het \ue616nancieringspercentag<span class=\"_ _0\"></span>e voor<span class=\"_ _2\"></span> 2022 bedra<span class=\"_ _0\"></span>agt 109,97% (2021: 10<span class=\"_ _2\"></span>2,91%) en werd v<span class=\"_ _2\"></span>astgesteld in maart 20<span class=\"_ _0\"></span>23.13.2.3 <span class=\"_ _0\"></span>Wijziging in de nettoverplichting en haar componentenOnderstaande drie tabellen g<span class=\"_ _0\"></span>even de aansluiting v<span class=\"_ _2\"></span>an de openingswa<span class=\"_ _0\"></span>arden naar<span class=\"_ _2\"></span> de slotwaarden <span class=\"_ _0\"></span>van z<span class=\"_ _0\"></span>owel de netto<span class=\"_ _0\"></span>verplich<span class=\"ws1\">-</span>ting als haar<span class=\"_ _0\"></span> componenten weer<span class=\"_ _2\"></span>.Evolutie gedurende 2021 en 2022 van de nettoverplichtingen\ue61f\ue61e\ue61f\ue61d<span class=\"_ _1a3\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Pensioen- Belgische DC- Pensioen- Belgische DC- regelingen (ex-plannen met regelingen (ex-plannen met  TOT<span class=\"_ _0\"></span>AALTOT<span class=\"_ _0\"></span>AALclusief Belgische gewaarborgd clusief Belgische gewaarborgd\ue612 MILJOEN EURODC-plannen)rendementDC-plannen)rendementNettoverplichting op \ue61c januari<span class=\"_ _83\"> </span>\ue617\ue61e\ue61e<span class=\"_ _ac\"> </span>\ue617<span class=\"_ _23a\"> </span>\ue617\ue61e\ue617<span class=\"_ _23b\"> </span>\ue615\ue616\ue61e<span class=\"_ _ac\"> </span>\ue618<span class=\"_ _23a\"> </span>\ue615\ue616\ue619Pensioenkosten weergegeven in de winst- en \ue61a\ue61f<span class=\"_ _ac\"> </span>\ue61b<span class=\"_ _237\"> </span>\ue616\ue61d<span class=\"_ _1c5\"> </span>\ue61f\ue61c<span class=\"_ _143\"> </span>\ue61d\ue618<span class=\"_ _237\"> </span>\ue616\ue616verliesrekeningT<span class=\"_ _1\"></span>otaal herwaarderingen opgenomen in  (\ue61c\ue61c)<span class=\"_ _152\"> </span>(\ue617)<span class=\"_ _4f\"> </span>(\ue61b\ue616)<span class=\"_ _e7\"> </span>(\ue61d\ue618\ue61e)<span class=\"_ _ac\"> </span>\ue618<span class=\"_ _82\"> </span>(\ue61d\ue616\ue618)\u2018Niet-gerealiseerde resultaten\u2019Netto transferten in/(uit) inclusief de impact  -<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _40\"> </span>(\ue61f)<span class=\"_ _8c\"> </span>-<span class=\"_ _8a\"> </span>(\ue61f)van overnames en afstotingenKasstroomoverzichtW<span class=\"_ _0\"></span>erkgeversbijdragen<span class=\"_ _23c\"> </span>(\ue61d\ue61a\ue61c)<span class=\"_ _152\"> </span>(\ue61c)<span class=\"_ _82\"> </span>(\ue61d\ue616\ue617)<span class=\"_ _23d\"> </span>(\ue61d\ue617)<span class=\"_ _e9\"> </span>(\ue61d\ue618)<span class=\"_ _7b\"> </span>(\ue61a\ue61d)Uitkeringen rechtstreeks betaald door  (\ue616\ue61e)<span class=\"_ _8c\"> </span>-<span class=\"_ _4f\"> </span>(\ue616\ue61e)<span class=\"_ _31\"> </span>(\ue61a\ue61b)<span class=\"_ _8c\"> </span>-<span class=\"_ _85\"> </span>(\ue61a\ue61b)de OndernemingV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _23e\"> </span>\ue616<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue616<span class=\"_ _f4\"> </span>\ue61f<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue61fNettoverplichting op \ue61d\ue61c december<span class=\"_ _240\"> </span>\ue615\ue616\ue61e<span class=\"_ _ac\"> </span>\ue618<span class=\"_ _23a\"> </span>\ue615\ue616\ue619<span class=\"_ _23b\"> </span>\ue619\ue617\ue61d<span class=\"_ _143\"> </span>\ue61c\ue61e<span class=\"_ _23a\"> </span>\ue618\ue61e\ue61dDe bijdrag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> 2021 zijn be\u00efn<span class=\"_ _0\"></span>vloed door<span class=\"_ _0\"></span> \u00e9\u00e9nmalige bijdr<span class=\"_ _0\"></span>agen in het V<span class=\"_ _2\"></span>erenig<span class=\"_ _0\"></span>d Koninkrijk (105 miljoen eur<span class=\"_ _0\"></span>o) en in Belgi\u00eb (9 miljoen euro).T<span class=\"_ _1\"></span>otale pensio<span class=\"_ _9\"></span>enkost van de periode 2021 en 2022\ue61f\ue61e\ue61f\ue61d<span class=\"_ _1a3\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Pensioen- Belgische DC- Pensioen- Belgische DC- regelingen (ex-plannen met regelingen (ex-plannen met TOT<span class=\"_ _0\"></span>AALTOT<span class=\"_ _0\"></span>AALclusief Belgische gewaarborgd clusief Belgische gewaarborgd MILJOEN EURODC-plannen)rendementDC-plannen)rendementAan de diensttijd toewijsbare pensioenkostAan het dienstjaar toegerekende pensioenkosten, <span class=\"_ _2\"></span><span class=\"ls1\"> </span>\ue61f\ue61a<span class=\"_ _ac\"> </span>\ue61b<span class=\"_ _237\"> </span>\ue61a\ue61f<span class=\"_ _1c5\"> </span>\ue61d\ue61c<span class=\"_ _143\"> </span>\ue61d\ue618<span class=\"_ _237\"> </span>\ue61a\ue61aexclusief werknemersbijdragenPensioenkosten van verstrek<span class=\"_ _0\"></span>en diensttijd<span class=\"_ _154\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _12c\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-(Winsten)/verliezen uit belangrijke inperking/  -<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _12c\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-be\u00ebindiging van de regelingenT<span class=\"_ _2\"></span>otaal aan de diensttijd toewijsbare pensioenkost<span class=\"_ _23b\"> </span><span class=\"ls1\">\ue61f\ue61d<span class=\"_ _ac\"> </span>\ue617<span class=\"_ _237\"> </span>\ue61d\ue61f<span class=\"_ _f3\"> </span>\ue61c\ue614<span class=\"_ _171\"> </span>\ue61c\ue618<span class=\"_ _237\"> </span>\ue61d\ue61d</span>Netto\ue613nancieringskostInterestkosten<span class=\"_ _241\"> </span>\ue61f\ue61e<span class=\"_ _ac\"> </span>\ue61f<span class=\"_ _237\"> </span>\ue61f\ue61f<span class=\"_ _1c5\"> </span>\ue61f\ue618<span class=\"_ _20b\"> </span>\ue61f<span class=\"_ _237\"> </span>\ue61f\ue619Interestinkomen op fondsbeleggingen<span class=\"_ _b8\"> </span>(\ue61d\ue61a)<span class=\"_ _152\"> </span>(\ue61f)<span class=\"_ _85\"> </span>(\ue61d\ue616)<span class=\"_ _31\"> </span>(\ue61d\ue619)<span class=\"_ _1b0\"> </span>(\ue61f)<span class=\"_ _4f\"> </span>(\ue61f\ue61e)T<span class=\"_ _2\"></span>otale netto\ue613nancieringskost<span class=\"_ _1c2\"> </span>\ue616<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue616<span class=\"_ _227\"> </span>\ue614<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue616Administratieve kosten en belastingen<span class=\"_ _242\"> </span>\ue61f<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue61f<span class=\"_ _f4\"> </span>\ue61f<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue61aPENSIOENKOSTEN <span class=\"_ _2\"></span>WEERGEGEVEN IN DE \ue61d\ue61f<span class=\"_ _ac\"> </span>\ue617<span class=\"_ _237\"> </span>\ue619\ue61c<span class=\"_ _1c5\"> </span>\ue61f\ue614<span class=\"_ _143\"> </span>\ue61c\ue618<span class=\"_ _237\"> </span>\ue619\ue619WINST- EN VERLIESREKENINGActuari\u00eble verliezen (winsten)Aanpassingen aan de verplichtingen van de regelingen \u2013 verliezen (winsten) \u2013  (\ue61f\ue61d)<span class=\"_ _152\"> </span>(\ue616)<span class=\"_ _4f\"> </span>(\ue61f\ue618)<span class=\"_ _1c5\"> </span>\ue616\ue618<span class=\"_ _39\"> </span>(\ue61d\ue616)<span class=\"_ _237\"> </span>\ue61a\ue61dop grond van ervaringDemogra\ue614sche veronderstellingen<span class=\"_ _240\"> </span>(\ue61a)<span class=\"_ _12e\"> </span>-<span class=\"_ _8a\"> </span>(\ue61a)<span class=\"_ _152\"> </span>-<span class=\"_ _20b\"> </span>\ue61d<span class=\"_ _243\"> </span>\ue61dFinanci\u00eble veronderstellingen<span class=\"_ _244\"> </span>(\ue619\ue619)<span class=\"_ _152\"> </span>(\ue617)<span class=\"_ _4f\"> </span>(\ue61c\ue61a)<span class=\"_ _e7\"> </span>(\ue616\ue617\ue61a)<span class=\"_ _39\"> </span>(\ue61a\ue619)<span class=\"_ _92\"> </span>(\ue618\ue61e\ue61e)Rendement op fondsbeleggingen  \ue61d\ue61a<span class=\"_ _ac\"> </span>\ue616<span class=\"_ _237\"> </span>\ue61d\ue619<span class=\"_ _23b\"> </span>\ue61f\ue617\ue61c<span class=\"_ _245\"> </span>\ue618\ue617<span class=\"_ _23a\"> </span>\ue61a\ue61f\ue61aexcl. interestinkomenT<span class=\"_ _2\"></span>otaal herwaarderingen opgenomen in  (\ue614\ue614)<span class=\"_ _246\"> </span>(\ue615)<span class=\"_ _53\"> </span>(\ue617\ue619)<span class=\"_ _32\"> </span>(\ue61c\ue618\ue61e)<span class=\"_ _ac\"> </span>\ue618<span class=\"_ _8f\"> </span>(\ue61c\ue619\ue618)\u2018Niet-gerealiseerde resultaten\u2019TOT<span class=\"_ _2\"></span>ALE PENSIOENKOST <span class=\"_ _2\"></span>VAN DE PERIODE<span class=\"_ _39\"> </span>(\ue618\ue616)<span class=\"_ _ac\"> </span>\ue619<span class=\"_ _53\"> </span>(\ue618\ue61d)<span class=\"_ _32\"> </span>(\ue61c\ue61f\ue61f)<span class=\"_ _245\"> </span>\ue61f\ue61e<span class=\"_ _8f\"> </span>(\ue61c\ue61e\ue61f)De totale pensioenkost v<span class=\"_ _2\"></span>an toegezeg<span class=\"_ _0\"></span>dpensioenregeling<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> de materi\u00eble landen <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep opgenomen in 202<span class=\"_ _0\"></span>2 in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening en in \u2018Niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> bedroeg een opbrengs<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>an 102 miljoen euro (2<span class=\"_ _0\"></span>021: een opbrengst v<span class=\"_ _2\"></span>an 53 miljoen euro).<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>an dit bedrag w<span class=\"_ _0\"></span>ordt 44 miljoen eur<span class=\"_ _0\"></span>o kost opgenomen in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g van de Groep ov<span class=\"_ _0\"></span>er 20<span class=\"_ _0\"></span>22 (20<span class=\"_ _0\"></span>21: 41 miljoen euro kost<span class=\"_ _0\"></span>). Het saldo<span class=\"_ _0\"></span>, zijnde een niet g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de opbrengst v<span class=\"_ _2\"></span>an 145 miljoen euro voor<span class=\"_ _0\"></span> 2022 (<span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> 2021 een opbren<span class=\"_ _0\"></span>gst v<span class=\"_ _0\"></span>an 94 miljoen euro) w<span class=\"_ _0\"></span>ordt opgenomen in de <span class=\"_ _2\"></span>\u2018Niet-gerealiseerde r<span class=\"_ _0\"></span>esultaten<span class=\"_ _2\"></span>\u2019 onder<span class=\"_ _0\"></span> \u2018Herwaar<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de nettoverplichtin<span class=\"_ _0\"></span>g\u2019<span class=\"_ _1\"></span>. Deze herw<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>vloeit voort uit w<span class=\"_ _0\"></span>ijzigingen in demogr<span class=\"_ _0\"></span>a\ue616sche en \ue616nanci\u00eble veronderste<span class=\"_ _0\"></span>llingen en aanpas<span class=\"_ _0\"></span>singen op grond <span class=\"_ _0\"></span>van erv<span class=\"_ _0\"></span>aring,<span class=\"_ _0\"></span> welk<span class=\"_ _0\"></span>e hun oorsprong v<span class=\"_ _0\"></span>inden in zow<span class=\"_ _0\"></span>el de verplichting<span class=\"_ _0\"></span>en als de fondsbeleggingen <span class=\"_ _0\"></span>van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen. In 20<span class=\"_ _2\"></span>22 zijn de niet-gerealiseer<span class=\"_ _0\"></span>de winsten op \ue616nanci\u00eble <span class=\"_ _0\"></span>veronderste<span class=\"_ _0\"></span>l<span class=\"ws1\">-</span>lingen v<span class=\"_ _0\"></span>oornamelijk het gev<span class=\"_ _0\"></span>olg v<span class=\"_ _0\"></span>an de toegenomen disconterings<span class=\"_ _0\"></span>voet.Evolutie in 20<span class=\"_ _2\"></span>21 en 2022 v<span class=\"_ _0\"></span>an de contante wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de brutoverplichtingen,<span class=\"_ _0\"></span> de fondsbeleggingen en de \ue616nancierin<span class=\"_ _0\"></span>g ervanDe contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en, de fondsbeleggin<span class=\"_ _0\"></span>gen en de \ue616nanciering v<span class=\"_ _2\"></span>an de regelingen in de materi\u00eb<span class=\"_ _0\"></span>le landen wor<span class=\"_ _0\"></span>den hierna weerg<span class=\"_ _0\"></span>egeven.\ue61f\ue61e\ue61f\ue61d<span class=\"_ _247\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Pensioen- Belgische DC- Pensioen- Belgische DC- regelingen (ex-plannen met regelingen (ex-plannen met  TOT<span class=\"_ _0\"></span>AALTOT<span class=\"_ _0\"></span>AALclusief Belgische gewaarborgd clusief Belgische gewaarborgd\ue612 MILJOEN EURODC-plannen)rendementDC-plannen)rendementWijziging in de contante waarde van de brutoverplichtingContante waarde van de brutoverplichting  \ue61d.\ue61c\ue617\ue61a<span class=\"_ _227\"> </span>\ue61d\ue61b\ue61c<span class=\"_ _99\"> </span>\ue61f.\ue61e\ue617\ue61d<span class=\"_ _e7\"> </span>\ue61d.\ue619\ue617\ue619<span class=\"_ _227\"> </span>\ue61d\ue61b\ue61d<span class=\"_ _99\"> </span>\ue61d.\ue61b\ue618\ue61bop \ue61d januariAan de diensttijd toewijsbare pensioenkostAan het dienstjaar toegerekende pensioenkosten, \ue61f\ue61a<span class=\"_ _ac\"> </span>\ue61b<span class=\"_ _bf\"> </span>\ue61a\ue61f<span class=\"_ _1c5\"> </span>\ue61d\ue61c<span class=\"_ _143\"> </span>\ue61d\ue618<span class=\"_ _bf\"> </span>\ue61a\ue61aexclusief werknemersbijdragenPensioenkosten van verstrek<span class=\"_ _0\"></span>en diensttijd<span class=\"_ _248\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c4\"> </span>-Belangrijke inperking/be\u00ebindiging van de regelingen<span class=\"_ _e9\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c3\"> </span>-<span class=\"_ _12c\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-Financieringskosten<span class=\"_ _249\"> </span>\ue61f\ue61e<span class=\"_ _ac\"> </span>\ue61f<span class=\"_ _bf\"> </span>\ue61f\ue61f<span class=\"_ _1c5\"> </span>\ue61f\ue618<span class=\"_ _ac\"> </span>\ue61f<span class=\"_ _bf\"> </span>\ue61f\ue619KasstroomoverzichtUitkeringen<span class=\"_ _24a\"> </span>(\ue619\ue61b)<span class=\"_ _152\"> </span>(\ue61c)<span class=\"_ _7f\"> </span>(\ue61c\ue619)<span class=\"_ _23d\"> </span>(\ue61b\ue61f)<span class=\"_ _e9\"> </span>(\ue61d\ue617)<span class=\"_ _b5\"> </span>(\ue61d\ue61e\ue61c)W<span class=\"_ _0\"></span>erknemersbijdragen<span class=\"_ _24b\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c4\"> </span>-Betaalde premies<span class=\"_ _24c\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c4\"> </span>-V<span class=\"_ _2\"></span>erhoging (verlaging) tengevolge van transferten,<span class=\"_ _9\"></span> -<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _31\"> </span>(\ue61d\ue618)<span class=\"_ _1b0\"> </span>(\ue61c)<span class=\"_ _7f\"> </span>(\ue61f\ue61a)inclusief de impact van overnames en afstotingenHerwaarderingenE\ue615ect van demogra\ue614sche veronderstellingen<span class=\"_ _c5\"> </span>(\ue61a)<span class=\"_ _8c\"> </span>-<span class=\"_ _8f\"> </span>(\ue61a)<span class=\"_ _152\"> </span>-<span class=\"_ _20b\"> </span>\ue61d<span class=\"_ _1bd\"> </span>\ue61dE\ue615ect van \ue614nanci\u00eble veronderstellingen<span class=\"_ _8e\"> </span>(\ue619\ue619)<span class=\"_ _1b0\"> </span>(\ue617)<span class=\"_ _7f\"> </span>(\ue61c\ue61a)<span class=\"_ _24d\"> </span>(\ue616\ue617\ue61a)<span class=\"_ _e9\"> </span>(\ue61a\ue619)<span class=\"_ _b5\"> </span>(\ue618\ue61e\ue61e)E\ue615ecten op grond van ervaring<span class=\"_ _1c2\"> </span>(\ue61f\ue61d)<span class=\"_ _152\"> </span>(\ue616)<span class=\"_ _9b\"> </span>(\ue61f\ue618)<span class=\"_ _24e\"> </span>\ue616\ue618<span class=\"_ _e9\"> </span>(\ue61d\ue616)<span class=\"_ _ee\"> </span>\ue61a\ue61dV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _24f\"> </span>\ue616\ue61f<span class=\"_ _8c\"> </span>-<span class=\"_ _bf\"> </span>\ue616\ue61f<span class=\"_ _31\"> </span>(\ue61d\ue618)<span class=\"_ _8c\"> </span>-<span class=\"_ _7f\"> </span>(\ue61d\ue618)Contante waarde van de brutoverplichting  \ue61c.\ue616\ue615\ue616<span class=\"_ _227\"> </span>\ue61c\ue617\ue61c<span class=\"_ _99\"> </span>\ue61c.\ue617\ue618\ue617<span class=\"_ _24d\"> </span>\ue61c.\ue61f\ue616\ue61e<span class=\"_ _250\"> </span>\ue61c\ue61d\ue619<span class=\"_ _99\"> </span>\ue61c.\ue619\ue61e\ue619op \ue61d\ue61c decemberWijziging in fondsbeleggingenRe\u00eble waarde van fondsbeleggingen op \ue61d januari<span class=\"_ _246\"> </span>\ue61b\ue617\ue61a<span class=\"_ _227\"> </span>\ue61d\ue61c\ue61b<span class=\"_ _99\"> </span>\ue61d.\ue61d\ue618\ue61f<span class=\"_ _24d\"> </span>\ue61d.\ue61e\ue61b\ue61c<span class=\"_ _227\"> </span>\ue61d\ue61c\ue619<span class=\"_ _99\"> </span>\ue61d.\ue61f\ue61c\ue616Financieringsbaten<span class=\"_ _251\"> </span>\ue61d\ue61a<span class=\"_ _ac\"> </span>\ue61f<span class=\"_ _bf\"> </span>\ue61d\ue616<span class=\"_ _24e\"> </span>\ue61d\ue619<span class=\"_ _ac\"> </span>\ue61f<span class=\"_ _bf\"> </span>\ue61f\ue61eW<span class=\"_ _0\"></span>erkgeversbijdragen<span class=\"_ _252\"> </span>\ue61d\ue619\ue61c<span class=\"_ _ac\"> </span>\ue61c<span class=\"_ _4b\"> </span>\ue61d\ue61c\ue617<span class=\"_ _24e\"> </span>\ue618\ue618<span class=\"_ _245\"> </span>\ue61d\ue618<span class=\"_ _bf\"> </span>\ue619\ue61eW<span class=\"_ _0\"></span>erknemersbijdragen<span class=\"_ _24b\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c4\"> </span>-Uitkeringen<span class=\"_ _24a\"> </span>(\ue619\ue61b)<span class=\"_ _152\"> </span>(\ue61c)<span class=\"_ _7f\"> </span>(\ue61c\ue619)<span class=\"_ _23d\"> </span>(\ue61b\ue61f)<span class=\"_ _e9\"> </span>(\ue61d\ue617)<span class=\"_ _b5\"> </span>(\ue61d\ue61e\ue61c)Administratieve kosten en belastingen<span class=\"_ _e3\"> </span>(\ue61f)<span class=\"_ _12e\"> </span>-<span class=\"_ _8f\"> </span>(\ue61f)<span class=\"_ _253\"> </span>(\ue61f)<span class=\"_ _8c\"> </span>-<span class=\"_ _8f\"> </span>(\ue61a)Betaalde premies<span class=\"_ _24c\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c4\"> </span>-V<span class=\"_ _2\"></span>erhoging (verlaging) tengevolge van transferten,<span class=\"_ _9\"></span> -<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _31\"> </span>(\ue61d\ue616)<span class=\"_ _1b0\"> </span>(\ue61c)<span class=\"_ _7f\"> </span>(\ue61f\ue61f)inclusief de impact van overnames en afstotingenRendement op fondsbeleggingen  (\ue61d\ue61a)<span class=\"_ _152\"> </span>(\ue616)<span class=\"_ _7f\"> </span>(\ue61d\ue619)<span class=\"_ _24d\"> </span>(\ue61f\ue617\ue61c)<span class=\"_ _e9\"> </span>(\ue618\ue617)<span class=\"_ _99\"> </span>(\ue61a\ue61f\ue61a)excl. interestinkomenV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _24f\"> </span>\ue61a\ue61c<span class=\"_ _8c\"> </span>-<span class=\"_ _bf\"> </span>\ue61a\ue61c<span class=\"_ _31\"> </span>(\ue61d\ue619)<span class=\"_ _8c\"> </span>-<span class=\"_ _7f\"> </span>(\ue61d\ue619)Re\u00eble waarde van fondsbeleggingen op \ue61d\ue61c december<span class=\"_ _2d\"> </span>\ue61c.\ue61e\ue617\ue614<span class=\"_ _227\"> </span>\ue61c\ue614\ue616<span class=\"_ _1c1\"> </span>\ue61c.\ue61f\ue614\ue619<span class=\"_ _23b\"> </span>\ue616\ue616\ue616<span class=\"_ _227\"> </span>\ue61c\ue61f\ue619<span class=\"_ _4b\"> </span>\ue617\ue61e\ue61cFinancieringspositie op \ue61d\ue61c decemberFinancieringspositie<span class=\"_ _167\"> </span>\ue617\ue619\ue61e<span class=\"_ _20b\"> </span>\ue618<span class=\"_ _a6\"> </span>\ue617\ue619\ue616<span class=\"_ _23b\"> </span>\ue616\ue61b\ue61a<span class=\"_ _143\"> </span>\ue61d\ue61e<span class=\"_ _4b\"> </span>\ue618\ue61e\ue61aE\ue615ect van vermogensplafond<span class=\"_ _20f\"> </span>-<span class=\"_ _12e\"> </span>-<span class=\"_ _1c3\"> </span>-<span class=\"_ _12c\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>-Nettoverplichting op \ue61d\ue61c december<span class=\"_ _254\"> </span>\ue615\ue616\ue61e<span class=\"_ _ac\"> </span>\ue618<span class=\"_ _4b\"> </span>\ue615\ue616\ue619<span class=\"_ _23b\"> </span>\ue619\ue617\ue61d<span class=\"_ _245\"> </span>\ue61c\ue61e<span class=\"_ _4b\"> </span>\ue618\ue61e\ue61dOp 31 december 20<span class=\"_ _2\"></span>22 bedroeg de contante wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de brutoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en \u2013 exclusief de toege<span class=\"_ _0\"></span>zegde<span class=\"_ _0\"></span>bijdrag<span class=\"_ _0\"></span>eregeling<span class=\"_ _0\"></span>en met gew<span class=\"_ _0\"></span>aarborg<span class=\"_ _0\"></span>d rendement \u2013 voor<span class=\"_ _2\"></span> de materi\u00eble landen van de Gr<span class=\"_ _0\"></span>oep 1.27<span class=\"_ _0\"></span>0 mil<span class=\"_ _9\"></span>joen euro (1.<span class=\"_ _2\"></span>767 miljoen euro op 31 december 20<span class=\"_ _2\"></span>21), w<span class=\"_ _0\"></span>aarvan 789 miljoen euro (1.<span class=\"_ _2\"></span>088 miljoen euro op 31 december 2021<span class=\"_ _0\"></span>) betrekking heeft op g<span class=\"_ _0\"></span>eheel of gedeelte<span class=\"_ _0\"></span>lijk ge\ue616nancier<span class=\"_ _0\"></span>de toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen en de o<span class=\"_ _0\"></span>verige 481 miljoen eur<span class=\"_ _0\"></span>o (679 miljoen euro op 31 december<span class=\"_ _0\"></span> 2021) betr<span class=\"_ _0\"></span>ekking heeft op ong<span class=\"_ _0\"></span>e\ue616nancierde toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen.Het \ue616nancieringstek<span class=\"_ _0\"></span>ort voor<span class=\"_ _0\"></span> de Belgische toege<span class=\"_ _0\"></span>zegdebijdr<span class=\"_ _2\"></span>ageregeling<span class=\"_ _0\"></span>en met gew<span class=\"_ _0\"></span>aarborgd r<span class=\"_ _0\"></span>endement bedroeg op 31 decem<span class=\"ls1 ws1\">-</span>ber 20<span class=\"_ _2\"></span>22 10 miljoen euro (5 miljoen euro op 31 december 20<span class=\"_ _0\"></span>21).<span class=\"_ _0\"></span> Het \ue616nancieringstek<span class=\"_ _0\"></span>ort voor<span class=\"_ _0\"></span> deze plannen is g<span class=\"_ _0\"></span>elijk aan het verschil tussen de contante w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de brutoverplichting<span class=\"_ _0\"></span>en (DBO) ten bedrag<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an 134 miljoen euro (191 miljoen eur<span class=\"_ _0\"></span>o op 31 december 20<span class=\"_ _2\"></span>21) en de fondsbeleggingen ten bedr<span class=\"_ _0\"></span>age v<span class=\"_ _2\"></span>an 124 miljoen euro (187 miljoen euro op 31 december 20<span class=\"_ _0\"></span>21). 13.2.4 Contante waarde van de brutoverplichtingen - Belangrijke actuari\u00eble veronderstellingen op rapporteringsdatumDe verplichting<span class=\"_ _0\"></span>en en pensioenkost v<span class=\"_ _2\"></span>an de periode met betrekking tot toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen v<span class=\"_ _2\"></span>an de Groep worden bepaald door<span class=\"_ _0\"></span> gebruik<span class=\"_ _0\"></span> te maken v<span class=\"_ _2\"></span>an actuari\u00eble wa<span class=\"_ _0\"></span>ardering<span class=\"_ _0\"></span>en die gebaseer<span class=\"_ _0\"></span>d zijn op actuari\u00eble v<span class=\"_ _0\"></span>eronderstelling<span class=\"_ _0\"></span>en. Op het einde van de boe<span class=\"_ _0\"></span>kjaren 20<span class=\"_ _0\"></span>21 en 2022 <span class=\"_ _0\"></span>werden v<span class=\"_ _0\"></span>olgende belangrijk<span class=\"_ _2\"></span>e actuari\u00eble veronderstellin<span class=\"_ _0\"></span>gen (gewog<span class=\"_ _0\"></span>en gemiddelden) g<span class=\"_ _0\"></span>ebruikt.\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _13b\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>Disconteringsvoet<span class=\"_ _255\"> </span>\ue61d,\ue616\ue61f%\ue616,\ue61a\ue61a%Prijs in\ue613atie<span class=\"_ _1c8\"> </span>\ue61f,\ue61d\ue61c%<span class=\"_ _256\"> </span>\ue61f,\ue61a\ue617%De hierboven w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en gemiddelde disconterings<span class=\"_ _0\"></span>voeten en prijsin\ue617atie w<span class=\"_ _0\"></span>orden bepa<span class=\"_ _0\"></span>ald op basis v<span class=\"_ _0\"></span>an de actuari\u00eble v<span class=\"_ _0\"></span>eron<span class=\"ls1 ws1\">-</span>derstellingen <span class=\"_ _0\"></span>welke toeg<span class=\"_ _0\"></span>epast w<span class=\"_ _0\"></span>orden in de v<span class=\"_ _0\"></span>erschillende toegezeg<span class=\"_ _2\"></span>dpensioenregelingen v<span class=\"_ _2\"></span>an de materi\u00eble landen v<span class=\"_ _0\"></span>an de Groep,<span class=\"_ _0\"></span> gewog<span class=\"_ _0\"></span>en op basis v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichting uit hoofde <span class=\"_ _0\"></span>van betr<span class=\"_ _0\"></span>e\ue618ende toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen.De gewog<span class=\"_ _0\"></span>en in\ue617atievoet heeft betre<span class=\"_ _0\"></span>kking op Belgi\u00eb<span class=\"_ _0\"></span>, Duitsland en het <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _0\"></span> (RPI). De in\ue617atie ov<span class=\"_ _0\"></span>er het j<span class=\"_ _0\"></span>aar 2022 <span class=\"_ _0\"></span>werd mee begr<span class=\"_ _0\"></span>epen in de basisdata die als uitgan<span class=\"_ _0\"></span>gspunt voor<span class=\"_ _0\"></span> de actuari\u00eble berek<span class=\"_ _2\"></span>eningen werd g<span class=\"_ _0\"></span>ebruikt en is bijg<span class=\"_ _0\"></span>evolg niet weerspiege<span class=\"_ _0\"></span>ld in de evolutie v<span class=\"_ _0\"></span>an de prijs in\ue617atie in ver<span class=\"_ _0\"></span>gelijking met v<span class=\"_ _0\"></span>orig jaar<span class=\"_ _2\"></span>.De disconteringsv<span class=\"_ _0\"></span>oeten worden bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an het marktrendement op balansd<span class=\"_ _0\"></span>atum v<span class=\"_ _0\"></span>an bedrijfsobligaties v<span class=\"_ _2\"></span>an hoge kredietw<span class=\"_ _2\"></span>aardigheid, die een kr<span class=\"_ _0\"></span>edietratin<span class=\"_ _0\"></span>g van mins<span class=\"_ _0\"></span>tens AA v<span class=\"_ _2\"></span>an een belangrijk r<span class=\"_ _0\"></span>atingagentschap toeg<span class=\"_ _0\"></span>ewez<span class=\"_ _0\"></span>en krijgen, met een resterende looptijd die consis<span class=\"_ _0\"></span>tent is met de geschatte looptijd v<span class=\"_ _2\"></span>an de verplichtingen.Gewogen gemiddelde duratieDe Groep heeft de gew<span class=\"_ _0\"></span>ogen gemiddelde <span class=\"_ _0\"></span>duratie bep<span class=\"_ _0\"></span>aald door de g<span class=\"_ _0\"></span>emiddelde dura<span class=\"_ _0\"></span>ties te nemen berekend <span class=\"_ _0\"></span>via sensitiviteits-analyse +25bps en -<span class=\"_ _0\"></span>25bps op de disconteringsvoet <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de pensioenplannen v<span class=\"_ _0\"></span>an de materi\u00eble landen v<span class=\"_ _2\"></span>an de Groep. Op <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>31 december 20<span class=\"_ _2\"></span>22 bedraagt de gew<span class=\"_ _0\"></span>ogen gemiddelde dur<span class=\"_ _2\"></span>atie 10,3 jaar<span class=\"_ _0\"></span> (13,2 jaar<span class=\"_ _2\"></span> op 31 december 2021<span class=\"_ _0\"></span>).SensitiviteitsanalyseOnderstaande tabel g<span class=\"_ _0\"></span>eeft de sensitiviteit weer<span class=\"_ _2\"></span> van een ver<span class=\"_ _2\"></span>andering in bepaalde veronders<span class=\"_ _0\"></span>tellingen op 31 december<span class=\"_ _0\"></span> 2022 met betrekking tot de pensioenr<span class=\"_ _0\"></span>egelingen <span class=\"_ _0\"></span>van de m<span class=\"_ _0\"></span>ateri\u00eble landen v<span class=\"_ _2\"></span>an de Groep:Impact op de contante waarde van de  MILJOEN EUROverplichtingen op \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fDaling in disconteringsvoet met \ue61f\ue618 basispunten<span class=\"_ _1f9\"> </span>\ue619\ue61fStijging in disconteringsvoet met \ue61f\ue618 basispunten<span class=\"_ _1ef\"> </span>(\ue617\ue617)\ue61f\ue618 bp afname in prijs in\ue613atie<span class=\"_ _257\"> </span>(\ue61d\ue619)\ue61f\ue618 bp toename in prijs in\ue613atie<span class=\"_ _11e\"> </span>\ue61d\ue61cV<span class=\"_ _2\"></span>erbetering in de sterf<span class=\"_ _9\"></span>tetafel waarbij wordt verondersteld dat werknemers \u00e9\u00e9n jaar langer leven<span class=\"_ _258\"> </span>\ue61a\ue618V<span class=\"_ _2\"></span>erslechtering in de sterf<span class=\"_ _9\"></span>tetafel waarbij wordt verondersteld dat werknemers \u00e9\u00e9n jaar minder leven<span class=\"_ _2c\"> </span>(\ue61a\ue61a)Er w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>erondersteld da<span class=\"_ _0\"></span>t indien de prijs in\ue617atie toeneemt/<span class=\"_ _2\"></span>afneemt, dat tevens de ander<span class=\"_ _0\"></span>e assumpties we<span class=\"_ _0\"></span>lke gelink<span class=\"_ _2\"></span>t zijn aan de in\ue617atie<span class=\"_ _0\"></span>, zo<span class=\"_ _0\"></span>als salaris en pensioenuitkerin<span class=\"_ _0\"></span>gen gelink<span class=\"_ _0\"></span>t aan prijsin\ue617atie eveneens toenemen/<span class=\"_ _2\"></span>afnemen.13.2.5 F<span class=\"_ _2\"></span>ondsb<span class=\"_ _9\"></span>eleggingenRe\u00eble waarde van fondsbeleggingen onderverdeeld naar belangrijkste categorie\u00ebnDe re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an fondsbeleggingen onderver<span class=\"_ _0\"></span>deeld naar<span class=\"_ _0\"></span> belangrijk<span class=\"_ _0\"></span>ste categorie\u00ebn v<span class=\"_ _2\"></span>an de materi\u00eble landen v<span class=\"_ _0\"></span>an de Groep omv<span class=\"_ _2\"></span>atten:MILJOEN EURO<span class=\"_ _259\"> </span>\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _13b\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>Geldmiddelen, kasequivalenten en overige<span class=\"_ _1d6\"> </span>\ue619\ue618<span class=\"_ _19c\"> </span>\ue61f\ue61cAandelen<span class=\"_ _25a\"> </span>\ue61d\ue61f\ue616<span class=\"_ _25b\"> </span>\ue61d\ue61f\ue61dRentedragende instrumenten<span class=\"_ _1c7\"> </span>\ue618\ue61c\ue619<span class=\"_ _25b\"> </span>\ue61f\ue61b\ue619Investeringsfondsen<span class=\"_ _59\"> </span>\ue617\ue61d<span class=\"_ _37\"> </span>- (\ue61d)Fondsbeleggingen bij verzek<span class=\"_ _0\"></span>eraars\ue616\ue61a\ue619<span class=\"_ _25b\"> </span>\ue616\ue618\ue618TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _135\"> </span><span class=\"ls1 ws1\">\ue61c.\ue61f\ue614\ue619<span class=\"_ _25b\"> </span>\ue617\ue61e\ue61c</span>(1) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>oegezeg<span class=\"_ _0\"></span>debijdrager<span class=\"_ _0\"></span>egelingen met g<span class=\"_ _0\"></span>ewaarborg<span class=\"_ _0\"></span>d rendement en het verz<span class=\"_ _0\"></span>ekerings-(\u2018buy<span class=\"_ _0\"></span>-in<span class=\"_ _2\"></span>\u2019)contract in het VK.De risicobeperkende acties uitg<span class=\"_ _0\"></span>evoerd in 20<span class=\"_ _2\"></span>21 in het VK omva<span class=\"_ _0\"></span>tten het onderbrengen v<span class=\"_ _2\"></span>an 70% van de pensioen<span class=\"_ _2\"></span>verplichtin<span class=\"ws1\">-</span>gen v<span class=\"_ _2\"></span>an de gepensioneerden (239 miljoen euro op 31 december<span class=\"_ _2\"></span> 2021) in een ver<span class=\"_ _0\"></span>zekerin<span class=\"_ _0\"></span>gspolis (\u2018buy-in<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-contr<span class=\"_ _0\"></span>act) evenals een wijziging in de beleggin<span class=\"_ _0\"></span>gsstra<span class=\"_ _0\"></span>tegie door beleggin<span class=\"_ _0\"></span>g in investerin<span class=\"_ _0\"></span>gsfondsen om zo beter<span class=\"_ _0\"></span> aan te sluiten met de verplich<span class=\"ws1\">-</span>tingen v<span class=\"_ _2\"></span>an het plan en tevens het interest- en in\ue617atierisico te v<span class=\"_ _0\"></span>erminderen. In 20<span class=\"_ _2\"></span>22 werd in het VK de res<span class=\"_ _0\"></span>terende pensi<span class=\"ws1\">-</span>oenverplichtin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de gepensioneer<span class=\"_ _0\"></span>den en de leden met uitgestelde pensioenr<span class=\"_ _0\"></span>echten in een verz<span class=\"_ _0\"></span>ekeringspolis (\u2018<span class=\"_ _0\"></span>buy-in<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-contract) onderg<span class=\"_ _0\"></span>ebr<span class=\"_ _0\"></span>acht zodat nag<span class=\"_ _0\"></span>enoeg alle verplichting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het plan zijn afgedek<span class=\"_ _2\"></span>t door een verzek<span class=\"_ _2\"></span>eringspolis (<span class=\"_ _9\"></span>319 miljoen euro op 31 december<span class=\"_ _0\"></span> 2022).De aandelen en rentedr<span class=\"_ _2\"></span>agende instrumenten wer<span class=\"_ _0\"></span>den belegd v<span class=\"_ _0\"></span>olgens de principes v<span class=\"_ _0\"></span>an passief beheer<span class=\"_ _0\"></span> (\u2018<span class=\"_ _0\"></span>index tr<span class=\"_ _0\"></span>acking\u2019).De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an fondsbeleggingen om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t per ja<span class=\"_ _0\"></span>areinde 2021 en 2<span class=\"_ _0\"></span>022 geen a<span class=\"_ _0\"></span>andelen of rentedr<span class=\"_ _0\"></span>agende instrumenten van de Ondernemin<span class=\"_ _0\"></span>g of haar dochter<span class=\"_ _0\"></span>ondernemingen.13.3.6 <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>erwachte pensioenkosten en kasstromen voor 2023De Groep verw<span class=\"_ _2\"></span>acht dat de pensioenkost op te nemen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening voor de materi\u00eb<span class=\"_ _0\"></span>le landen voor<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 in totaal 48 miljoen euro zal bedr<span class=\"_ _2\"></span>agen. Dit bedrag om<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>at voor<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>7 miljoen euro aan het dienstjaar<span class=\"_ _2\"></span> toegerekende pensioen (w<span class=\"_ _0\"></span>aarvan 1<span class=\"_ _0\"></span>3 miljoen euro betrekkin<span class=\"_ _0\"></span>g heeft op Belgische toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _2\"></span>ageregelingen met g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>arborgd r<span class=\"_ _0\"></span>endement), 2 miljoen euro aan administr<span class=\"_ _2\"></span>atiekosten en belastin<span class=\"_ _0\"></span>gen en 20 miljoen euro inter<span class=\"_ _0\"></span>estkost op de netto<span class=\"_ _0\"></span>verplichting<span class=\"_ _0\"></span>.V<span class=\"_ _2\"></span>oor het boekjaar<span class=\"_ _2\"></span> 2023 verw<span class=\"_ _0\"></span>acht de Groep 15 miljoen eur<span class=\"_ _0\"></span>o bij te drag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> haar<span class=\"_ _0\"></span> materi\u00eble pensioenreg<span class=\"_ _0\"></span>elingen (16 miljoen euro voor<span class=\"_ _2\"></span> 2022). Dit bedr<span class=\"_ _2\"></span>ag houdt geen rekening met 1<span class=\"_ _0\"></span>5 miljoen euro verw<span class=\"_ _0\"></span>achte premiebetalin<span class=\"_ _0\"></span>gen voor<span class=\"_ _2\"></span> de toegezegde<span class=\"ws1\">-</span>bijdrag<span class=\"_ _0\"></span>eregeling<span class=\"_ _0\"></span>en in Belgi\u00eb<span class=\"_ _0\"></span>. Bijk<span class=\"_ _0\"></span>omend verwa<span class=\"_ _0\"></span>cht de Groep 39 miljoen euro uitk<span class=\"_ _0\"></span>eringen r<span class=\"_ _0\"></span>echtstreeks door<span class=\"_ _2\"></span> de Onderne<span class=\"ws1\">-</span>ming betaalbaar<span class=\"_ _2\"></span> aan de begunstigden uit te ker<span class=\"_ _0\"></span>en.V<span class=\"_ _2\"></span>oor de toege<span class=\"_ _0\"></span>zegdpensioenr<span class=\"_ _0\"></span>egelingen om<span class=\"_ _2\"></span>vatten de verw<span class=\"_ _0\"></span>achte kasuitgav<span class=\"_ _0\"></span>en en pensioenkosten <span class=\"_ _0\"></span>voor 2<span class=\"_ _0\"></span>023 tevens de be<span class=\"_ _0\"></span>dra<span class=\"ws1\">-</span>gen voor<span class=\"_ _2\"></span> de  O\ue618set Solutions divisie,<span class=\"_ _0\"></span> op jaarbasis ing<span class=\"_ _0\"></span>eschat op 5 miljoen euro<span class=\"_ _0\"></span>, r<span class=\"_ _0\"></span>espectievelijk 3 miljoen eur<span class=\"_ _0\"></span>o.\ue690\ue682.<span class=\"_ _55\"> </span>LANGETERMIJNONTSLAGVERGOEDINGENLangetermijnontslagverg<span class=\"_ _0\"></span>oedingen zijn het g<span class=\"_ _0\"></span>evolg v<span class=\"_ _2\"></span>an de verplichting van de Gr<span class=\"_ _0\"></span>oep om hetzij de tewerks<span class=\"_ _0\"></span>telling voor<span class=\"_ _2\"></span> de normale pensioenleeftijd te be\u00ebindigen,<span class=\"_ _0\"></span> hetzij om een ontslagvergoe<span class=\"_ _0\"></span>ding te betalen als gevolg <span class=\"_ _0\"></span>van een aanbod ter<span class=\"_ _2\"></span> aanmoe<span class=\"ws1\">-</span>diging v<span class=\"_ _0\"></span>an vrijwillig<span class=\"_ _0\"></span>e pensionering.<span class=\"_ _0\"></span> Op 31 december 20<span class=\"_ _2\"></span>22 bedroeg de langetermijnontslagver<span class=\"_ _0\"></span>goeding 5 miljoen euro (8 miljoen euro op 31 december<span class=\"_ _0\"></span> 2021) en betr<span class=\"_ _0\"></span>of hoofdzake<span class=\"_ _0\"></span>lijk afvloeiingspremies afg<span class=\"_ _0\"></span>esproken met <span class=\"_ _0\"></span>werknemers in het kader<span class=\"_ _0\"></span> van <span class=\"_ _0\"></span>vervroegde pensionerin<span class=\"_ _0\"></span>g.<span class=\"_ _0\"></span> Deze reg<span class=\"_ _0\"></span>elingen betr<span class=\"_ _0\"></span>e\ue618en werknemers v<span class=\"_ _2\"></span>an de Belgische ondernemingen v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.\ue690\ue683.<span class=\"_ _55\"> </span>OP AANDELEN<span class=\"_ _0\"></span> GEBASEERDE BET<span class=\"_ _2\"></span>ALINGENIn de loop v<span class=\"_ _0\"></span>an 2020 heef<span class=\"_ _0\"></span>t de Raad v<span class=\"_ _0\"></span>an Bestuur Mr<span class=\"_ _2\"></span>. P<span class=\"_ _2\"></span>ascal Ju\u00e9ry benoemd als CEO v<span class=\"_ _0\"></span>an de Agfa-Gev<span class=\"_ _2\"></span>aert Groep en gedele<span class=\"ws1\">-</span>geerd bes<span class=\"_ _0\"></span>tuurder<span class=\"_ _2\"></span>. Er<span class=\"_ _0\"></span> werd een l<span class=\"_ _0\"></span>ange-termijn v<span class=\"_ _2\"></span>ariabele vergoedin<span class=\"_ _0\"></span>g toegekend a<span class=\"_ _0\"></span>an Mr<span class=\"_ _2\"></span>. Ju\u00e9ry ingebed in een Stock <span class=\"_ _0\"></span>Apprecia<span class=\"ws1\">-</span>tion Rights Plan dat tot een bijk<span class=\"_ _0\"></span>omende cash bonus kan leiden.De belangrijks<span class=\"_ _0\"></span>te componenten van dit Stock<span class=\"_ _0\"></span> Appreci<span class=\"_ _0\"></span>ation Rights Plan zijn de volg<span class=\"_ _0\"></span>ende: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws15\">Over een periode v<span class=\"_ _2\"></span>an vijf jaar<span class=\"_ _2\"></span>, die aanv<span class=\"_ _2\"></span>angt op 1 februari 202<span class=\"_ _0\"></span>0,<span class=\"_ _0\"></span> zal Mr<span class=\"_ _2\"></span>. Ju\u00e9ry jaarlijks 200<span class=\"_ _0\"></span>.000 Stock <span class=\"_ _0\"></span>Appreciation Rights</span></span>ontv<span class=\"_ _0\"></span>angen;\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls8 ws76\">De \u2018<span class=\"_ _2\"></span>strike price<span class=\"_ _0\"></span>\u2019 voor<span class=\"_ _2\"></span> deze Stock Appr<span class=\"_ _0\"></span>eciation Rights wer<span class=\"_ _2\"></span>d voor het jaar<span class=\"_ _2\"></span> 2020 v<span class=\"_ _0\"></span>astgesteld op 4,<span class=\"_ _2\"></span>75 euro (naar<span class=\"_ _0\"></span> beneden</span>aan te passen v<span class=\"_ _0\"></span>oor ieder<span class=\"_ _0\"></span>e dividenduitk<span class=\"_ _0\"></span>ering). V<span class=\"_ _2\"></span>anaf 2021 w<span class=\"_ _0\"></span>ordt de <span class=\"_ _0\"></span>\u2018s<span class=\"_ _0\"></span>trike price<span class=\"_ _0\"></span>\u2019 g<span class=\"_ _0\"></span>ebaseerd op de g<span class=\"_ _0\"></span>emiddelde slotkoers<span class=\"_ _0\"></span> van het <span class=\"_ _0\"></span>Agfa-Gev<span class=\"_ _2\"></span>aert aandeel in de 30 dagen voor<span class=\"_ _2\"></span>afgaand aan de toekenningsda<span class=\"_ _0\"></span>tum. De \u2018<span class=\"_ _2\"></span>strike price<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _0\"></span>oor dez<span class=\"_ _0\"></span>e tweede<span class=\"_ _0\"></span> tranche bedr<span class=\"_ _2\"></span>aagt 3,77<span class=\"_ _0\"></span>93 euro<span class=\"_ _2\"></span>, en voor de der<span class=\"_ _0\"></span>de tranche 3,<span class=\"_ _0\"></span>6 euro<span class=\"_ _0\"></span>. Op 31 december<span class=\"_ _0\"></span> 2022 be<span class=\"_ _0\"></span>dragen de totale uits<span class=\"_ _0\"></span>taande Stock Appr<span class=\"_ _0\"></span>eciation Rights 600.<span class=\"_ _2\"></span>000; zijnde 200.000 aan een <span class=\"_ _0\"></span>\u2018s<span class=\"_ _0\"></span>trike price<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _2\"></span>an 4,75 eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> 200.<span class=\"_ _0\"></span>000 aan een \u2018<span class=\"_ _2\"></span>strike price<span class=\"_ _0\"></span>\u2019 van 3,<span class=\"_ _2\"></span>7793 eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> en 200.<span class=\"_ _0\"></span>000 aan een \u2018<span class=\"_ _2\"></span>strike price\u2019<span class=\"_ _2\"></span> van 3,6 euro; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls8 ws9f\">De Stock Appr<span class=\"_ _0\"></span>eciation Rights wor<span class=\"_ _2\"></span>den voor \u00e9\u00e9n/<span class=\"_ _2\"></span>derde v<span class=\"_ _2\"></span>an iedere toekenning <span class=\"_ _0\"></span>verworven op het einde v<span class=\"_ _0\"></span>an ieder<span class=\"_ _0\"></span> kalen<span class=\"ls1 ws1\">-</span></span></span>derjaar<span class=\"_ _0\"></span> gedurende een periode v<span class=\"_ _2\"></span>an drie jaar; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights kunnen ten v<span class=\"_ _0\"></span>roegste drie jaar<span class=\"_ _2\"></span> na de toekenning uitgeoefend w<span class=\"_ _0\"></span>orden.</span></span>De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an dit Stock Appreci<span class=\"_ _0\"></span>ation Rights Plan wer<span class=\"_ _2\"></span>d berekend aan de hand v<span class=\"_ _2\"></span>an een Black &amp; Sholes model, met een verwa<span class=\"_ _0\"></span>chte levensduur <span class=\"_ _0\"></span>van 1<span class=\"_ _0\"></span>0 jaar <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de eerste twee tr<span class=\"_ _0\"></span>anches en een verw<span class=\"_ _0\"></span>achte levensduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an vijf jaar<span class=\"_ _2\"></span> voor de der<span class=\"_ _0\"></span>de tran<span class=\"ws1\">-</span>che.<span class=\"_ _2\"></span> De re\u00eble waar<span class=\"_ _2\"></span>de wordt getoond als een v<span class=\"_ _0\"></span>erplichting met re\u00eble-w<span class=\"_ _2\"></span>aardeveranderin<span class=\"_ _0\"></span>gen in de wins<span class=\"_ _0\"></span>t- en verliesre<span class=\"_ _0\"></span>kening (2022: -0<span class=\"_ _2\"></span>,1 miljoen euro; 2021: -0,<span class=\"_ _0\"></span>3 miljoen euro).In de loop v<span class=\"_ _0\"></span>an 2021 en 20<span class=\"_ _0\"></span>22 wer<span class=\"_ _0\"></span>d er een l<span class=\"_ _0\"></span>angetermijnv<span class=\"_ _0\"></span>ergoeding toeg<span class=\"_ _0\"></span>ekend a<span class=\"_ _0\"></span>an een groep v<span class=\"_ _0\"></span>an sleutelpersoneelsleden v<span class=\"_ _2\"></span>an de Groep<span class=\"_ _0\"></span>, inge<span class=\"_ _0\"></span>bed in een Stock Appr<span class=\"_ _0\"></span>eciation Rights Plan da<span class=\"_ _0\"></span>t tot een bijkomende cash bonus kan leiden.De belangrijks<span class=\"_ _0\"></span>te componenten van dit Stock<span class=\"_ _0\"></span> Appreci<span class=\"_ _0\"></span>ation Rights Plan zijn de volg<span class=\"_ _0\"></span>ende: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws23\">Op 9 maart 2021 w<span class=\"_ _0\"></span>erden er<span class=\"_ _0\"></span> 830.<span class=\"_ _2\"></span>000 Stock Appreciation Rights toege<span class=\"_ _0\"></span>kend aan een aantal sleute<span class=\"_ _0\"></span>lpersoneelsleden v<span class=\"_ _0\"></span>an de </span></span>Groep<span class=\"_ _0\"></span>. Het totale aantal uitstaande Stock<span class=\"_ _0\"></span> Appreci<span class=\"_ _0\"></span>ation Rights op 31 december 2<span class=\"_ _0\"></span>022 bedr<span class=\"_ _2\"></span>aagt 665.000; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De \u2018<span class=\"_ _0\"></span>strike price<span class=\"_ _2\"></span>\u2019 van de<span class=\"_ _0\"></span>ze Stock <span class=\"_ _0\"></span>Appreciation Rights be<span class=\"_ _0\"></span>draagt 3,<span class=\"_ _2\"></span>7793 euro;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsd5\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights wor<span class=\"_ _0\"></span>den voor<span class=\"_ _0\"></span> \u00e9\u00e9n/<span class=\"_ _2\"></span>derde v<span class=\"_ _2\"></span>an iedere toekenning v<span class=\"_ _0\"></span>erworven op het einde v<span class=\"_ _0\"></span>an ieder kalender<span class=\"_ _2\"></span><span class=\"ws1\">-</span></span></span>jaar<span class=\"_ _0\"></span> gedurende een periode v<span class=\"_ _2\"></span>an drie jaar; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights kunnen ten v<span class=\"_ _0\"></span>roegste drie jaar<span class=\"_ _2\"></span> na de toekenning uitgeoefend w<span class=\"_ _0\"></span>orden.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsb4\">Op 9 maart 2022 <span class=\"_ _0\"></span>werden er<span class=\"_ _2\"></span> 1.397<span class=\"_ _0\"></span>.000 Stock<span class=\"_ _0\"></span> Apprecia<span class=\"_ _0\"></span>tion Rights toegek<span class=\"_ _0\"></span>end aan een aantal sleutelpersoneelsleden <span class=\"_ _0\"></span>van de </span></span>Groep<span class=\"_ _0\"></span>. Het totale aantal uitstaande Stock<span class=\"_ _0\"></span> Appreci<span class=\"_ _0\"></span>ation Rights op 31 december 2<span class=\"_ _0\"></span>022 bedr<span class=\"_ _2\"></span>aagt 1.332.000;  <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De \u2018<span class=\"_ _0\"></span>strike price<span class=\"_ _2\"></span>\u2019 van de<span class=\"_ _0\"></span>ze Stock <span class=\"_ _0\"></span>Appreciation Rights be<span class=\"_ _0\"></span>draagt 3,<span class=\"_ _0\"></span>6 euro; </span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsd5\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights wor<span class=\"_ _0\"></span>den voor<span class=\"_ _0\"></span> \u00e9\u00e9n/<span class=\"_ _2\"></span>derde v<span class=\"_ _2\"></span>an iedere toekenning v<span class=\"_ _0\"></span>erworven op het einde v<span class=\"_ _0\"></span>an ieder kalender<span class=\"_ _2\"></span><span class=\"ws1\">-</span></span></span>jaar<span class=\"_ _0\"></span> gedurende een periode v<span class=\"_ _2\"></span>an drie jaar; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights kunnen ten v<span class=\"_ _0\"></span>roegste drie jaar<span class=\"_ _2\"></span> na de toekenning uitgeoefend w<span class=\"_ _0\"></span>orden.</span></span>De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an dit Stock Appreci<span class=\"_ _0\"></span>ation Rights Plan wer<span class=\"_ _2\"></span>d berekend aan de hand v<span class=\"_ _2\"></span>an een Black &amp; Sholes model, met een verwa<span class=\"_ _0\"></span>chte levensduur <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>vijf jaar<span class=\"_ _2\"></span>. De re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de wordt getoond als een v<span class=\"_ _0\"></span>erplichting met re\u00eble-w<span class=\"_ _2\"></span>aardeveranderin<span class=\"_ _0\"></span>gen in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening (202<span class=\"_ _0\"></span>2: -0,2 miljoen euro; 20<span class=\"_ _2\"></span>21: -0,3 miljoen euro).De totale verplichting met betr<span class=\"_ _0\"></span>ekking tot op aandelen ge<span class=\"_ _0\"></span>baseerde betalin<span class=\"_ _0\"></span>gen bedr<span class=\"_ _0\"></span>aagt 1 miljoen euro per<span class=\"_ _0\"></span> 31 december 20<span class=\"_ _0\"></span>22. \ue690\ue684.<span class=\"_ _0\"></span> OVERIGE PERSONEELSBELONINGENDe opsplitsing tussen kortlopende en l<span class=\"_ _0\"></span>anglopende overig<span class=\"_ _0\"></span>e personeelsbeloning<span class=\"_ _0\"></span>en is voorges<span class=\"_ _0\"></span>teld in de onderstaande tabel:MILJOEN EURO<span class=\"_ _25c\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _d0\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Langlopende personeelsbeloningen<span class=\"_ _217\"> </span>\ue61d\ue61d<span class=\"_ _c2\"> </span>\ue61bKortlopende personeelsbeloningenV<span class=\"_ _2\"></span>erplichtingen voor sociale bijdragen<span class=\"_ _119\"> </span>\ue61f\ue61e<span class=\"_ _19c\"> </span>\ue61d\ue61bT<span class=\"_ _1\"></span>e betalen lonen\ue610<span class=\"_ _100\"> </span>\ue61a<span class=\"_ _c2\"> </span>\ue616Overige kortlopende personeelsbeloningen<span class=\"_ _25d\"> </span>\ue619\ue617<span class=\"_ _19c\"> </span>\ue619\ue61fTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1eb\"> </span><span class=\"ls1 ws1\">\ue61c\ue61c\ue61e<span class=\"_ _25b\"> </span>\ue61c\ue61e\ue618</span>Overige lan<span class=\"_ _0\"></span>getermijnpersoneelsbeloning<span class=\"_ _0\"></span>en hebben betrekking op een pl<span class=\"_ _0\"></span>an inzake lang<span class=\"_ _0\"></span>durige inv<span class=\"_ _2\"></span>aliditeit in de VS, de pl<span class=\"_ _0\"></span>annen \u2018Jubilee\u2019<span class=\"_ _2\"></span> en Pensionsurlaub<span class=\"_ _2\"></span>\u2019 in Duitsland en sommige ander<span class=\"_ _0\"></span>e verg<span class=\"_ _0\"></span>oedingen w<span class=\"_ _0\"></span>egens lang<span class=\"_ _0\"></span>ediensttijd. Op 31 december<span class=\"_ _2\"></span> 2022 bedroeg de totale verplichting uit o<span class=\"_ _0\"></span>verige lang<span class=\"_ _0\"></span>etermijnpersoneelsbeloning<span class=\"_ _0\"></span>en 9 miljoen euro (11 miljoen euro op 31 december<span class=\"_ _0\"></span> 2021<span class=\"_ _0\"></span>). Overige k<span class=\"_ _0\"></span>ortetermijnpersoneelsbeloningen om<span class=\"_ _2\"></span>vatten verplichting<span class=\"_ _0\"></span>en met betrekking tot het personeelsbes<span class=\"_ _0\"></span>tand in ruime zin, zijnde v<span class=\"_ _0\"></span>erplichtingen v<span class=\"_ _0\"></span>oor v<span class=\"_ _2\"></span>akantiegeld en \ue617exi-tijdoverschot,<span class=\"_ _2\"></span> verzekerin<span class=\"_ _0\"></span>g van loon en sal<span class=\"_ _0\"></span>aris in gev<span class=\"_ _0\"></span>al v<span class=\"_ _0\"></span>an ziekte be<span class=\"ws1\">-</span>taalbaar<span class=\"_ _2\"></span> binnen de 12 maanden, kortetermijn<span class=\"_ _0\"></span>vergoedin<span class=\"_ _0\"></span>gen voor<span class=\"_ _2\"></span> arbeidsongeschiktheid, bonus<span class=\"_ _0\"></span>vergoe<span class=\"_ _0\"></span>dingen en andere betalingen inzake o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten voor<span class=\"_ _0\"></span> winstdeelname<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__33": {
   "value": "OP AANDELEN<span class=\"_ _0\"></span> GEBASEERDE BET<span class=\"_ _2\"></span>ALINGENIn de loop v<span class=\"_ _0\"></span>an 2020 heef<span class=\"_ _0\"></span>t de Raad v<span class=\"_ _0\"></span>an Bestuur Mr<span class=\"_ _2\"></span>. P<span class=\"_ _2\"></span>ascal Ju\u00e9ry benoemd als CEO v<span class=\"_ _0\"></span>an de Agfa-Gev<span class=\"_ _2\"></span>aert Groep en gedele<span class=\"ws1\">-</span>geerd bes<span class=\"_ _0\"></span>tuurder<span class=\"_ _2\"></span>. Er<span class=\"_ _0\"></span> werd een l<span class=\"_ _0\"></span>ange-termijn v<span class=\"_ _2\"></span>ariabele vergoedin<span class=\"_ _0\"></span>g toegekend a<span class=\"_ _0\"></span>an Mr<span class=\"_ _2\"></span>. Ju\u00e9ry ingebed in een Stock <span class=\"_ _0\"></span>Apprecia<span class=\"ws1\">-</span>tion Rights Plan dat tot een bijk<span class=\"_ _0\"></span>omende cash bonus kan leiden.De belangrijks<span class=\"_ _0\"></span>te componenten van dit Stock<span class=\"_ _0\"></span> Appreci<span class=\"_ _0\"></span>ation Rights Plan zijn de volg<span class=\"_ _0\"></span>ende: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws15\">Over een periode v<span class=\"_ _2\"></span>an vijf jaar<span class=\"_ _2\"></span>, die aanv<span class=\"_ _2\"></span>angt op 1 februari 202<span class=\"_ _0\"></span>0,<span class=\"_ _0\"></span> zal Mr<span class=\"_ _2\"></span>. Ju\u00e9ry jaarlijks 200<span class=\"_ _0\"></span>.000 Stock <span class=\"_ _0\"></span>Appreciation Rights</span></span>ontv<span class=\"_ _0\"></span>angen;\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls8 ws76\">De \u2018<span class=\"_ _2\"></span>strike price<span class=\"_ _0\"></span>\u2019 voor<span class=\"_ _2\"></span> deze Stock Appr<span class=\"_ _0\"></span>eciation Rights wer<span class=\"_ _2\"></span>d voor het jaar<span class=\"_ _2\"></span> 2020 v<span class=\"_ _0\"></span>astgesteld op 4,<span class=\"_ _2\"></span>75 euro (naar<span class=\"_ _0\"></span> beneden</span>aan te passen v<span class=\"_ _0\"></span>oor ieder<span class=\"_ _0\"></span>e dividenduitk<span class=\"_ _0\"></span>ering). V<span class=\"_ _2\"></span>anaf 2021 w<span class=\"_ _0\"></span>ordt de <span class=\"_ _0\"></span>\u2018s<span class=\"_ _0\"></span>trike price<span class=\"_ _0\"></span>\u2019 g<span class=\"_ _0\"></span>ebaseerd op de g<span class=\"_ _0\"></span>emiddelde slotkoers<span class=\"_ _0\"></span> van het <span class=\"_ _0\"></span>Agfa-Gev<span class=\"_ _2\"></span>aert aandeel in de 30 dagen voor<span class=\"_ _2\"></span>afgaand aan de toekenningsda<span class=\"_ _0\"></span>tum. De \u2018<span class=\"_ _2\"></span>strike price<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _0\"></span>oor dez<span class=\"_ _0\"></span>e tweede<span class=\"_ _0\"></span> tranche bedr<span class=\"_ _2\"></span>aagt 3,77<span class=\"_ _0\"></span>93 euro<span class=\"_ _2\"></span>, en voor de der<span class=\"_ _0\"></span>de tranche 3,<span class=\"_ _0\"></span>6 euro<span class=\"_ _0\"></span>. Op 31 december<span class=\"_ _0\"></span> 2022 be<span class=\"_ _0\"></span>dragen de totale uits<span class=\"_ _0\"></span>taande Stock Appr<span class=\"_ _0\"></span>eciation Rights 600.<span class=\"_ _2\"></span>000; zijnde 200.000 aan een <span class=\"_ _0\"></span>\u2018s<span class=\"_ _0\"></span>trike price<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _2\"></span>an 4,75 eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> 200.<span class=\"_ _0\"></span>000 aan een \u2018<span class=\"_ _2\"></span>strike price<span class=\"_ _0\"></span>\u2019 van 3,<span class=\"_ _2\"></span>7793 eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> en 200.<span class=\"_ _0\"></span>000 aan een \u2018<span class=\"_ _2\"></span>strike price\u2019<span class=\"_ _2\"></span> van 3,6 euro; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls8 ws9f\">De Stock Appr<span class=\"_ _0\"></span>eciation Rights wor<span class=\"_ _2\"></span>den voor \u00e9\u00e9n/<span class=\"_ _2\"></span>derde v<span class=\"_ _2\"></span>an iedere toekenning <span class=\"_ _0\"></span>verworven op het einde v<span class=\"_ _0\"></span>an ieder<span class=\"_ _0\"></span> kalen<span class=\"ls1 ws1\">-</span></span></span>derjaar<span class=\"_ _0\"></span> gedurende een periode v<span class=\"_ _2\"></span>an drie jaar; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights kunnen ten v<span class=\"_ _0\"></span>roegste drie jaar<span class=\"_ _2\"></span> na de toekenning uitgeoefend w<span class=\"_ _0\"></span>orden.</span></span>De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an dit Stock Appreci<span class=\"_ _0\"></span>ation Rights Plan wer<span class=\"_ _2\"></span>d berekend aan de hand v<span class=\"_ _2\"></span>an een Black &amp; Sholes model, met een verwa<span class=\"_ _0\"></span>chte levensduur <span class=\"_ _0\"></span>van 1<span class=\"_ _0\"></span>0 jaar <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de eerste twee tr<span class=\"_ _0\"></span>anches en een verw<span class=\"_ _0\"></span>achte levensduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an vijf jaar<span class=\"_ _2\"></span> voor de der<span class=\"_ _0\"></span>de tran<span class=\"ws1\">-</span>che.<span class=\"_ _2\"></span> De re\u00eble waar<span class=\"_ _2\"></span>de wordt getoond als een v<span class=\"_ _0\"></span>erplichting met re\u00eble-w<span class=\"_ _2\"></span>aardeveranderin<span class=\"_ _0\"></span>gen in de wins<span class=\"_ _0\"></span>t- en verliesre<span class=\"_ _0\"></span>kening (2022: -0<span class=\"_ _2\"></span>,1 miljoen euro; 2021: -0,<span class=\"_ _0\"></span>3 miljoen euro).In de loop v<span class=\"_ _0\"></span>an 2021 en 20<span class=\"_ _0\"></span>22 wer<span class=\"_ _0\"></span>d er een l<span class=\"_ _0\"></span>angetermijnv<span class=\"_ _0\"></span>ergoeding toeg<span class=\"_ _0\"></span>ekend a<span class=\"_ _0\"></span>an een groep v<span class=\"_ _0\"></span>an sleutelpersoneelsleden v<span class=\"_ _2\"></span>an de Groep<span class=\"_ _0\"></span>, inge<span class=\"_ _0\"></span>bed in een Stock Appr<span class=\"_ _0\"></span>eciation Rights Plan da<span class=\"_ _0\"></span>t tot een bijkomende cash bonus kan leiden.De belangrijks<span class=\"_ _0\"></span>te componenten van dit Stock<span class=\"_ _0\"></span> Appreci<span class=\"_ _0\"></span>ation Rights Plan zijn de volg<span class=\"_ _0\"></span>ende: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws23\">Op 9 maart 2021 w<span class=\"_ _0\"></span>erden er<span class=\"_ _0\"></span> 830.<span class=\"_ _2\"></span>000 Stock Appreciation Rights toege<span class=\"_ _0\"></span>kend aan een aantal sleute<span class=\"_ _0\"></span>lpersoneelsleden v<span class=\"_ _0\"></span>an de </span></span>Groep<span class=\"_ _0\"></span>. Het totale aantal uitstaande Stock<span class=\"_ _0\"></span> Appreci<span class=\"_ _0\"></span>ation Rights op 31 december 2<span class=\"_ _0\"></span>022 bedr<span class=\"_ _2\"></span>aagt 665.000; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De \u2018<span class=\"_ _0\"></span>strike price<span class=\"_ _2\"></span>\u2019 van de<span class=\"_ _0\"></span>ze Stock <span class=\"_ _0\"></span>Appreciation Rights be<span class=\"_ _0\"></span>draagt 3,<span class=\"_ _2\"></span>7793 euro;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsd5\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights wor<span class=\"_ _0\"></span>den voor<span class=\"_ _0\"></span> \u00e9\u00e9n/<span class=\"_ _2\"></span>derde v<span class=\"_ _2\"></span>an iedere toekenning v<span class=\"_ _0\"></span>erworven op het einde v<span class=\"_ _0\"></span>an ieder kalender<span class=\"_ _2\"></span><span class=\"ws1\">-</span></span></span>jaar<span class=\"_ _0\"></span> gedurende een periode v<span class=\"_ _2\"></span>an drie jaar; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights kunnen ten v<span class=\"_ _0\"></span>roegste drie jaar<span class=\"_ _2\"></span> na de toekenning uitgeoefend w<span class=\"_ _0\"></span>orden.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsb4\">Op 9 maart 2022 <span class=\"_ _0\"></span>werden er<span class=\"_ _2\"></span> 1.397<span class=\"_ _0\"></span>.000 Stock<span class=\"_ _0\"></span> Apprecia<span class=\"_ _0\"></span>tion Rights toegek<span class=\"_ _0\"></span>end aan een aantal sleutelpersoneelsleden <span class=\"_ _0\"></span>van de </span></span>Groep<span class=\"_ _0\"></span>. Het totale aantal uitstaande Stock<span class=\"_ _0\"></span> Appreci<span class=\"_ _0\"></span>ation Rights op 31 december 2<span class=\"_ _0\"></span>022 bedr<span class=\"_ _2\"></span>aagt 1.332.000;  <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De \u2018<span class=\"_ _0\"></span>strike price<span class=\"_ _2\"></span>\u2019 van de<span class=\"_ _0\"></span>ze Stock <span class=\"_ _0\"></span>Appreciation Rights be<span class=\"_ _0\"></span>draagt 3,<span class=\"_ _0\"></span>6 euro; </span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsd5\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights wor<span class=\"_ _0\"></span>den voor<span class=\"_ _0\"></span> \u00e9\u00e9n/<span class=\"_ _2\"></span>derde v<span class=\"_ _2\"></span>an iedere toekenning v<span class=\"_ _0\"></span>erworven op het einde v<span class=\"_ _0\"></span>an ieder kalender<span class=\"_ _2\"></span><span class=\"ws1\">-</span></span></span>jaar<span class=\"_ _0\"></span> gedurende een periode v<span class=\"_ _2\"></span>an drie jaar; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">De Stock Apprecia<span class=\"_ _0\"></span>tion Rights kunnen ten v<span class=\"_ _0\"></span>roegste drie jaar<span class=\"_ _2\"></span> na de toekenning uitgeoefend w<span class=\"_ _0\"></span>orden.</span></span>De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an dit Stock Appreci<span class=\"_ _0\"></span>ation Rights Plan wer<span class=\"_ _2\"></span>d berekend aan de hand v<span class=\"_ _2\"></span>an een Black &amp; Sholes model, met een verwa<span class=\"_ _0\"></span>chte levensduur <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>vijf jaar<span class=\"_ _2\"></span>. De re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de wordt getoond als een v<span class=\"_ _0\"></span>erplichting met re\u00eble-w<span class=\"_ _2\"></span>aardeveranderin<span class=\"_ _0\"></span>gen in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening (202<span class=\"_ _0\"></span>2: -0,2 miljoen euro; 20<span class=\"_ _2\"></span>21: -0,3 miljoen euro).De totale verplichting met betr<span class=\"_ _0\"></span>ekking tot op aandelen ge<span class=\"_ _0\"></span>baseerde betalin<span class=\"_ _0\"></span>gen bedr<span class=\"_ _0\"></span>aagt 1 miljoen euro per<span class=\"_ _0\"></span> 31 december 20<span class=\"_ _0\"></span>22.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__35-1": {
   "value": ".<span class=\"_\"> </span>WINSTBELASTINGENDe Groep is onderworpen aan w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en in een groot aantal rechtsg<span class=\"_ _0\"></span>ebieden. Er<span class=\"_ _2\"></span> bestaan onzekerheden betr<span class=\"_ _0\"></span>e\ue618en<span class=\"ws1\">-</span>de de interpretaties v<span class=\"_ _2\"></span>an complexe \ue616scale regelg<span class=\"_ _0\"></span>evingen in de r<span class=\"_ _0\"></span>espectieve landen.<span class=\"_ _0\"></span> De Groep erkent <span class=\"_ _0\"></span>verplichtingen v<span class=\"_ _0\"></span>oor elementen die tijdens een belasting<span class=\"_ _0\"></span>controle mogelijk<span class=\"_ _0\"></span> op de voorgr<span class=\"_ _0\"></span>ond kunnen tr<span class=\"_ _0\"></span>eden, ge<span class=\"_ _0\"></span>baseerd op a<span class=\"_ _0\"></span>anv<span class=\"_ _0\"></span>aardb<span class=\"_ _0\"></span>are schat<span class=\"ws1\">-</span>tingen betre\ue618<span class=\"_ _0\"></span>ende het al dan niet verschuldig<span class=\"_ _0\"></span>d zijn v<span class=\"_ _0\"></span>an bijkomende belastin<span class=\"_ _0\"></span>gen, <span class=\"_ _0\"></span>waarbij div<span class=\"_ _0\"></span>erse factoren in a<span class=\"_ _0\"></span>anmerking worden g<span class=\"_ _0\"></span>enomen zoals erv<span class=\"_ _0\"></span>aring met vorig<span class=\"_ _0\"></span>e belasting<span class=\"_ _0\"></span>controles en afwijkende interpr<span class=\"_ _0\"></span>etaties tussen enerzijds de entiteit die wor<span class=\"_ _0\"></span>dt belast en de belastin<span class=\"_ _0\"></span>gautoriteit. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erschillen die ontstaan tussen re\u00eble res<span class=\"_ _0\"></span>ultaten en gemaak<span class=\"_ _2\"></span>te assumpties of toe<span class=\"ws1\">-</span>komstig<span class=\"_ _0\"></span>e ver<span class=\"_ _0\"></span>anderingen aan derg<span class=\"_ _0\"></span>elijke ass<span class=\"_ _0\"></span>umpties kunnen aanp<span class=\"_ _0\"></span>assingen aan de be<span class=\"_ _0\"></span>lastinglast <span class=\"_ _0\"></span>van toek<span class=\"_ _2\"></span>omstige periodes noodzakelijk<span class=\"_ _0\"></span> maken.De Groep volgt n<span class=\"_ _0\"></span>auwlettend de ontw<span class=\"_ _0\"></span>ikkeling<span class=\"_ _0\"></span>en inzake w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en bij de OECD (Pill<span class=\"_ _0\"></span>ars 1 en 2), de Eur<span class=\"_ _0\"></span>opese Ge<span class=\"ws1\">-</span>meenschap (Pillar<span class=\"_ _2\"></span> 2 en andere regelgev<span class=\"_ _0\"></span>ing) op daar dez<span class=\"_ _0\"></span>e maatreg<span class=\"_ _0\"></span>elingen een imp<span class=\"_ _0\"></span>act kunnen hebben op de \ue616scale positie op langer<span class=\"_ _0\"></span>e termijn. Onderstaande tabel g<span class=\"_ _0\"></span>eeft een overzicht <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>winstbelastin<span class=\"_ _0\"></span>gen volg<span class=\"_ _0\"></span>ens aard:MILJOEN EURO<span class=\"_ _25e\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _44\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Betaalde of verschuldigde winstbelastingen<span class=\"_ _25f\"> </span>\ue61f\ue61e<span class=\"_ _e4\"> </span>\ue61a\ue61dMet betrekking tot dit boekjaar<span class=\"_ _260\"> </span>\ue61f\ue61a<span class=\"_ _e4\"> </span>\ue61f\ue61cMet betrekking tot voorgaande boekjaren<span class=\"_ _1d9\"> </span>(\ue61a)<span class=\"_ _be\"> </span>\ue61aUitgestelde winstbelastingen<span class=\"_ _1b\"> </span>(\ue618)<span class=\"_ _e4\"> </span>\ue61d\ue61fMet betrekking tot tijdelijke verschillen<span class=\"_ _1f3\"> </span>(\ue61f)<span class=\"_ _1b0\"> </span>-Met betrekking tot niet-gecompenseerde \ue614scale verliezen en ongebruikte \ue614scale verrekenbare tegoeden<span class=\"_ _186\"> </span>(\ue61a)<span class=\"_ _e4\"> </span>\ue61d\ue61fWinstbelastingen<span class=\"_ _6e\"> </span>\ue61c\ue618<span class=\"_ _e4\"> </span>\ue619\ue61fBetaalde of verschuldig<span class=\"_ _0\"></span>de winstbelas<span class=\"_ _0\"></span>tingen zijn toegenomen <span class=\"_ _0\"></span>van 20 miljoen eur<span class=\"_ _0\"></span>o in 2021 na<span class=\"_ _0\"></span>ar 31 miljoen eur<span class=\"_ _0\"></span>o in 2022.<span class=\"_ _0\"></span> Deze toename is <span class=\"_ _0\"></span>voornamelijk het g<span class=\"_ _0\"></span>evolg v<span class=\"_ _2\"></span>an wijzigingen in de groepsstr<span class=\"_ _0\"></span>uctuur zo<span class=\"_ _0\"></span>als de cre<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an afzonderlijke v<span class=\"_ _0\"></span>ennoot<span class=\"ws1\">-</span>schappen ter <span class=\"_ _0\"></span>voorbereiding v<span class=\"_ _2\"></span>an de verkoop v<span class=\"_ _2\"></span>an de divisie O\ue618set Solutions wat g<span class=\"_ _0\"></span>eresulteer<span class=\"_ _0\"></span>d heeft in belastbar<span class=\"_ _0\"></span>e winsten.Uitgestelde <span class=\"_ _0\"></span>winstbelastin<span class=\"_ _0\"></span>gen zijn ge\u00ebv<span class=\"_ _0\"></span>olueerd v<span class=\"_ _2\"></span>an een opbrengst van 5 miljoen eur<span class=\"_ _0\"></span>o naar<span class=\"_ _0\"></span> een uitgestelde belas<span class=\"_ _0\"></span>tingkost <span class=\"_ _0\"></span>van 12 miljoen euro in 20<span class=\"_ _0\"></span>22. Dit is v<span class=\"_ _0\"></span>oornamelijk het g<span class=\"_ _0\"></span>evolg v<span class=\"_ _0\"></span>an afwaar<span class=\"_ _2\"></span>deringen op uitgestelde belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en, erk<span class=\"_ _0\"></span>end in voorga<span class=\"_ _0\"></span>ande jaren met betrekkin<span class=\"_ _0\"></span>g tot de O\ue618set Solutions bedrijfsactiviteit,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarvan w<span class=\"_ _0\"></span>ordt ing<span class=\"_ _0\"></span>eschat dat ze niet l<span class=\"_ _0\"></span>anger<span class=\"_ _0\"></span> gere<span class=\"_ _0\"></span>aliseerd k<span class=\"_ _0\"></span>unnen worden.De belangrijks<span class=\"_ _0\"></span>te componenten van de <span class=\"_ _0\"></span>winstbelas<span class=\"_ _0\"></span>tingen wor<span class=\"_ _2\"></span>den afzonderlijk toegelicht in de tabel die de aansluitin<span class=\"_ _0\"></span>g weer<span class=\"_ _0\"></span><span class=\"ws1\">-</span>geeft tussen het g<span class=\"_ _0\"></span>emiddelde e\ue618ectieve belas<span class=\"_ _0\"></span>tingtarief en het toepasselijk<span class=\"_ _0\"></span>e belastingtarief in toelichting 1<span class=\"_ _2\"></span>7.3.2.1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1 Actuele vorderingen en verplichtingen uit winstbelastingenP<span class=\"_ _0\"></span>er 31 december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 bedrag<span class=\"_ _0\"></span>en actuele vor<span class=\"_ _0\"></span>deringen uit w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en 56 miljoen euro (20<span class=\"_ _0\"></span>21: 63 miljoen eur<span class=\"_ _0\"></span>o), w<span class=\"_ _2\"></span>aarvan 80% betrekking heeft op be<span class=\"_ _0\"></span>lastingkre<span class=\"_ _0\"></span>diet voor<span class=\"_ _0\"></span> onderzoek<span class=\"_ _0\"></span> en ontwikke<span class=\"_ _0\"></span>ling.<span class=\"_ _0\"></span> Actuele verplichting<span class=\"_ _0\"></span>en uit winstbel<span class=\"_ _0\"></span>astingen bedr<span class=\"_ _2\"></span>agen 29 miljoen euro (2021: 28 miljoen eur<span class=\"_ _0\"></span>o),<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>arvan 16 miljoen euro (2021: 1<span class=\"_ _2\"></span>7 miljoen euro) onzeker<span class=\"_ _0\"></span>e belastingschulden.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>an deze onz<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span>e belastingschulden is 8 miljoen eur<span class=\"_ _0\"></span>o (2021: 9 mil<span class=\"ws1\">-</span>joen euro) g<span class=\"_ _0\"></span>erelateer<span class=\"_ _0\"></span>d aan lopende belastin<span class=\"_ _0\"></span>gaudits, pr<span class=\"_ _0\"></span>ocedures en geschillen in v<span class=\"_ _0\"></span>erschillende jurisdicties. De r<span class=\"_ _0\"></span>esterende 7 miljoen euro aan onze<span class=\"_ _0\"></span>kere bel<span class=\"_ _0\"></span>astingschulden betreft mog<span class=\"_ _0\"></span>elijke herzienin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an transf<span class=\"_ _0\"></span>erprijzen. Hoew<span class=\"_ _0\"></span>el de Groep ov<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>tuigd is dat alle intr<span class=\"_ _2\"></span>agroep transacties mark<span class=\"_ _0\"></span>tconform en gedocumenteer<span class=\"_ _0\"></span>d zijn verlopen,<span class=\"_ _0\"></span> worden tr<span class=\"_ _2\"></span>ansferprijzen continu onderworpen aan nauwk<span class=\"_ _2\"></span>eurig onderzoek door \ue616scale o<span class=\"_ _0\"></span>verheden w<span class=\"_ _0\"></span>ereldwijd.<span class=\"_ _0\"></span> Sommige onderhandelin<span class=\"_ _0\"></span>gen met \ue616scale overheden k<span class=\"_ _2\"></span>unnen leiden tot dubbele belasting,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarbij de uitkomst v<span class=\"_ _2\"></span>an procedures alsnog een negatiev<span class=\"_ _0\"></span>e impact kan hebben op de uiteindelijke be<span class=\"_ _0\"></span>lastingk<span class=\"_ _0\"></span>ost.Actuele winstbe<span class=\"_ _0\"></span>lastingen v<span class=\"_ _0\"></span>oor de huidig<span class=\"_ _0\"></span>e en voorga<span class=\"_ _0\"></span>ande periodes, in de mate da<span class=\"_ _0\"></span>t ze nog niet betaald zijn, zijn erk<span class=\"_ _2\"></span>end als een verplichting<span class=\"_ _0\"></span>. Indien het bedr<span class=\"_ _2\"></span>ag, reeds betaald met betr<span class=\"_ _0\"></span>ekking tot de huidige en v<span class=\"_ _0\"></span>oorgaande periodes,<span class=\"_ _0\"></span> groter<span class=\"_ _0\"></span> is dan het bedrag <span class=\"_ _0\"></span>verschuldigd v<span class=\"_ _0\"></span>oor die periodes,<span class=\"_ _0\"></span> is het verschil erk<span class=\"_ _0\"></span>end als een vor<span class=\"_ _0\"></span>dering.Actuele vor<span class=\"_ _0\"></span>deringen uit w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en en actuele v<span class=\"_ _0\"></span>erplichtingen uit wins<span class=\"_ _0\"></span>tbelastingen <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ecompenseerd als z<span class=\"_ _0\"></span>e betrekking hebben op <span class=\"_ _0\"></span>winstbelastin<span class=\"_ _0\"></span>gen gehev<span class=\"_ _0\"></span>en door de<span class=\"_ _0\"></span>zelfde bel<span class=\"_ _0\"></span>astingautoriteit en als z<span class=\"_ _0\"></span>e bestemd zijn om te wor<span class=\"_ _0\"></span>den afgewikk<span class=\"_ _2\"></span>eld op een netto basis.De Groep meent op grond v<span class=\"_ _2\"></span>an de beoordeling v<span class=\"_ _0\"></span>an talrijke f<span class=\"_ _0\"></span>actoren, z<span class=\"_ _0\"></span>oals hierbov<span class=\"_ _0\"></span>en uitgeleg<span class=\"_ _0\"></span>d, dat de opg<span class=\"_ _0\"></span>enomen belasting<span class=\"ws1\">-</span>verplichtingen toer<span class=\"_ _0\"></span>eikend zijn v<span class=\"_ _0\"></span>oor alle nog opensta<span class=\"_ _0\"></span>ande belastingjaren.1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2 Uitgestelde belastingvorderingen en -verplichtingenUitgestelde be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen zijn de bedr<span class=\"_ _0\"></span>agen v<span class=\"_ _2\"></span>an de winstbelasting<span class=\"_ _0\"></span>en die terugvorderb<span class=\"_ _0\"></span>aar zijn in toek<span class=\"_ _2\"></span>omstige pe<span class=\"ws1\">-</span>riodes met betrekking tot aftr<span class=\"_ _0\"></span>ekbare tijde<span class=\"_ _0\"></span>lijke v<span class=\"_ _0\"></span>erschillen, niet-gecompenseer<span class=\"_ _0\"></span>de \ue616scale verliez<span class=\"_ _0\"></span>en en ongebr<span class=\"_ _0\"></span>uikte \ue616scaal verrek<span class=\"_ _2\"></span>enbare tegoeden.Uitgestelde be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen w<span class=\"_ _0\"></span>orden erkend <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> er voldoende zek<span class=\"_ _2\"></span>erheid is over de beschikbaarheid <span class=\"_ _0\"></span>van toe<span class=\"_ _0\"></span>kom<span class=\"ws1\">-</span>stige belas<span class=\"_ _0\"></span>tbare w<span class=\"_ _0\"></span>insten om de tijdelijke <span class=\"_ _0\"></span>verschillen, niet-g<span class=\"_ _0\"></span>ecompenseerde \ue616scale v<span class=\"_ _0\"></span>erliezen en ong<span class=\"_ _0\"></span>ebruikte \ue616sca<span class=\"_ _0\"></span>al verre<span class=\"ws1\">-</span>kenbar<span class=\"_ _0\"></span>e tegoeden te k<span class=\"_ _0\"></span>unnen gebruik<span class=\"_ _0\"></span>en.De Groep beoordee<span class=\"_ _0\"></span>lt op gerege<span class=\"_ _0\"></span>lde tijdstippen de re<span class=\"_ _0\"></span>aliseerbaarheid v<span class=\"_ _2\"></span>an haar uitgestelde be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen, <span class=\"_ _0\"></span>voorname<span class=\"ws1\">-</span>lijk op basis v<span class=\"_ _2\"></span>an de langetermijnplanning v<span class=\"_ _0\"></span>oor de bedrijfssegmenten He<span class=\"_ _2\"></span>altCare IT<span class=\"_ _2\"></span>, Radiology Solutions,<span class=\"_ _0\"></span> Digital Print &amp; Chemicals en O\ue618set Solutions rek<span class=\"_ _0\"></span>ening houdend met de winsten uit het v<span class=\"_ _0\"></span>erleden en gescha<span class=\"_ _0\"></span>tte toekomstig<span class=\"_ _0\"></span>e \ue616scale winsten van de betr<span class=\"_ _0\"></span>e\ue618ende geconsolideer<span class=\"_ _0\"></span>de entiteiten. Ander<span class=\"_ _0\"></span>e par<span class=\"_ _0\"></span>ameters zoals het v<span class=\"_ _0\"></span>erwachte tijdstip <span class=\"_ _0\"></span>van de afwikk<span class=\"_ _2\"></span>eling van be<span class=\"ws1\">-</span>staande tijdelijk<span class=\"_ _0\"></span>e verschillen en str<span class=\"_ _0\"></span>ategie\u00ebn betre\ue618ende pl<span class=\"_ _0\"></span>anning v<span class=\"_ _0\"></span>an de \ue616scale winst w<span class=\"_ _0\"></span>orden eveneens bij de<span class=\"_ _0\"></span>ze beoorde<span class=\"ws1\">-</span>ling in aanmerking genomen.Belangrijk<span class=\"_ _0\"></span>e wijzigingen a<span class=\"_ _0\"></span>an bedrijfsplannen en/<span class=\"_ _2\"></span>of goederen- en diens<span class=\"_ _0\"></span>tenstromen die de \ue616scale w<span class=\"_ _0\"></span>insten of verliez<span class=\"_ _0\"></span>en van bepaalde entiteiten v<span class=\"_ _2\"></span>an de Groep be\u00efnvloeden,<span class=\"_ _0\"></span> kunnen een impa<span class=\"_ _0\"></span>ct hebben op de realisa<span class=\"_ _0\"></span>tie v<span class=\"_ _0\"></span>an uitgestelde belas<span class=\"_ _0\"></span>tingvor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>deringen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erschillen die ontstaan tussen re\u00eble r<span class=\"_ _0\"></span>esultaten en gem<span class=\"_ _0\"></span>aakte assumpties of toek<span class=\"_ _2\"></span>omstige veranderin<span class=\"_ _0\"></span>gen aan der<span class=\"_ _0\"></span><span class=\"ws1\">-</span>gelijk<span class=\"_ _0\"></span>e assumpties, k<span class=\"_ _2\"></span>unnen resulteren in het tegenboek<span class=\"_ _0\"></span>en van bep<span class=\"_ _0\"></span>aalde uitgeste<span class=\"_ _0\"></span>lde belastingvor<span class=\"_ _0\"></span>deringen w<span class=\"_ _2\"></span>at aanleiding geeft tot een v<span class=\"_ _0\"></span>erhoogd e\ue618ectief belastin<span class=\"_ _0\"></span>gtarief voor<span class=\"_ _0\"></span> de Groep.Uitgestelde be<span class=\"_ _0\"></span>lastingverplichting<span class=\"_ _0\"></span>en zijn de bedrag<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de winstbelas<span class=\"_ _0\"></span>tingen die verschuldig<span class=\"_ _2\"></span>d zijn in toekomstige pe<span class=\"ws1\">-</span>riodes met betrekking tot bel<span class=\"_ _0\"></span>astbare tijdelijk<span class=\"_ _2\"></span>e verschillen. Uitgeste<span class=\"_ _0\"></span>lde belastingvor<span class=\"_ _0\"></span>deringen en -v<span class=\"_ _0\"></span>erplichtingen wor<span class=\"_ _2\"></span>den gecompenseerd als z<span class=\"_ _0\"></span>e betrekking hebben op <span class=\"_ _0\"></span>winstbelas<span class=\"_ _0\"></span>tingen gehev<span class=\"_ _0\"></span>en door de<span class=\"_ _0\"></span>zelfde be<span class=\"_ _0\"></span>lastingautoriteit.De uitgestelde bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen en -verplichting<span class=\"_ _0\"></span>en kunnen als v<span class=\"_ _0\"></span>olgt wor<span class=\"_ _0\"></span>den toegewe<span class=\"_ _0\"></span>zen:\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _8e\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>MILJOEN EUROActiva<span class=\"_ _a7\"> </span>Passiva<span class=\"_ _eb\"> </span>Netto<span class=\"_ _53\"> </span><span class=\"ffc\">Activa<span class=\"_ _a7\"> </span>Passiva<span class=\"_ _d3\"> </span>Netto</span>Immateri\u00eble activa en goodwill<span class=\"_ _247\"> </span>\ue61f\ue619<span class=\"_ _2b\"> </span>\ue61f<span class=\"_ _261\"> </span>\ue61f\ue618<span class=\"_ _261\"> </span>\ue61f\ue61b<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _261\"> </span>\ue61f\ue61cMateri\u00eble vaste activa<span class=\"_ _3b\"> </span>\ue61d\ue61d<span class=\"_ _2b\"> </span>\ue61c<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _262\"> </span>(\ue61a)Recht-op-gebruik activa<span class=\"_ _1a1\"> </span>-<span class=\"_ _18f\"> </span>\ue61d\ue619<span class=\"_ _b9\"> </span>(\ue61d\ue619)<span class=\"_ _263\"> </span>-<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _b9\"> </span>(\ue61d\ue618)Geassocieerde deelnemingen en \ue614nanci\u00eble vaste activa<span class=\"_ _1e1\"> </span>-<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _262\"> </span>(\ue61a)<span class=\"_ _263\"> </span>-<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _262\"> </span>(\ue61a)V<span class=\"_ _2\"></span>oorraden<span class=\"_ _13c\"> </span>\ue61f\ue61e<span class=\"_ _2b\"> </span>\ue616<span class=\"_ _261\"> </span>\ue61d\ue619<span class=\"_ _2f\"> </span>\ue61d\ue616<span class=\"_ _bb\"> </span>-<span class=\"_ _2f\"> </span>\ue61d\ue616Handelsvorderingen\ue610<span class=\"_ _35\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _262\"> </span>(\ue61d)<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _262\"> </span>(\ue61f)V<span class=\"_ _2\"></span>oorzieningen en verplichtingen wegens vergoedingen  \ue61a\ue61b<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _261\"> </span>\ue61a\ue617<span class=\"_ _261\"> </span>\ue61d\ue61b<span class=\"_ _28\"> </span>\ue616<span class=\"_ _18f\"> </span>\ue61d\ue618na uitdiensttredingV<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _c2\"> </span>\ue61d\ue61c<span class=\"_ _263\"> </span>-<span class=\"_ _261\"> </span>\ue61d\ue61c<span class=\"_ _261\"> </span>\ue61d\ue616<span class=\"_ _263\"> </span>-<span class=\"_ _18f\"> </span>\ue61d\ue616Andere vlottende activa &amp; overige verplichtingen<span class=\"_ _c1\"> </span>\ue61c<span class=\"_ _2b\"> </span>\ue619<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _2b\"> </span>\ue61f<span class=\"_ _2b\"> </span>\ue616Uitgestelde belastingvorderingen en -verplichtingen met betrekking \ue61c\ue61f\ue619<span class=\"_ _261\"> </span>\ue619\ue615<span class=\"_ _261\"> </span>\ue616\ue614<span class=\"_ _2f\"> </span>\ue614\ue616<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _261\"> </span>\ue618\ue61ftot tijdelijke verschillenNiet-gecompenseerde \ue614scale verliezen<span class=\"_ _1ff\"> </span>\ue61a\ue61c<span class=\"_ _263\"> </span>-<span class=\"_ _261\"> </span>\ue61a\ue61c<span class=\"_ _261\"> </span>\ue61f\ue619<span class=\"_ _263\"> </span>-<span class=\"_ _261\"> </span>\ue61f\ue619Ongebruikte \ue614scaal verrekenbare tegoeden<span class=\"_ _3d\"> </span>\ue61d<span class=\"_ _bb\"> </span>-<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _263\"> </span>-<span class=\"_ _2b\"> </span>\ue61aUitgestelde belastingvorderingen en -verplichtingen voor saldering<span class=\"_ _a3\"> </span>\ue61c\ue615\ue619<span class=\"_ _18f\"> </span>\ue619\ue615<span class=\"_ _61\"> </span>\ue61c\ue61c\ue614<span class=\"_ _61\"> </span>\ue61c\ue61c\ue616<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _261\"> </span>\ue614\ue61fSaldering<span class=\"_ _264\"> </span>(\ue616\ue61e)<span class=\"_ _b9\"> </span>(\ue616\ue61e)<span class=\"_ _263\"> </span>-<span class=\"_ _236\"> </span>(\ue61f\ue617)<span class=\"_ _193\"> </span>(\ue61f\ue617)<span class=\"_ _bb\"> </span>-Uitgestelde belastingvorderingen en -verplichtingen<span class=\"_ _1e1\"> </span>\ue61c\ue61f\ue619<span class=\"_ _2b\"> </span>\ue615<span class=\"_ _61\"> </span>\ue61c\ue61c\ue614<span class=\"_ _261\"> </span>\ue617\ue61c<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _261\"> </span>\ue614\ue61fDe beweging in tijdelijk<span class=\"_ _0\"></span>e verschillen ge<span class=\"_ _0\"></span>durende 20<span class=\"_ _0\"></span>21-20<span class=\"_ _0\"></span>22 wor<span class=\"_ _0\"></span>dt toegelicht in toelichtin<span class=\"_ _0\"></span>g 17<span class=\"_ _2\"></span>.4.P<span class=\"_ _0\"></span>er 31 december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 bedrag<span class=\"_ _0\"></span>en de netto uitgestelde belas<span class=\"_ _0\"></span>tingvorderin<span class=\"_ _0\"></span>gen 82 miljoen eur<span class=\"_ _0\"></span>o (2021: 118 miljoen euro<span class=\"_ _0\"></span>). Meer<span class=\"_ _0\"></span> dan de helft v<span class=\"_ _2\"></span>an dit saldo heeft betrekking op de HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _0\"></span> bedrijfsactiviteit,<span class=\"_ _0\"></span> voornamelijk<span class=\"_ _0\"></span> gelink<span class=\"_ _0\"></span>t aan \ue616scale verliez<span class=\"_ _0\"></span>en en \ue616scaal aftrekb<span class=\"_ _0\"></span>are tijdelijk<span class=\"_ _0\"></span>e verschillen v<span class=\"_ _0\"></span>oor onderz<span class=\"_ _0\"></span>oek en ontwikk<span class=\"_ _2\"></span>eling in belangrijke jurisdicties.<span class=\"_ _0\"></span> De niet-gecompen<span class=\"ws1\">-</span>seerde \ue616scale v<span class=\"_ _0\"></span>erliezen zijn onbeperk<span class=\"_ _0\"></span>t in de tijd recupereerb<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. De Groep is v<span class=\"_ _0\"></span>an mening dat de<span class=\"_ _0\"></span>ze erkende uitg<span class=\"_ _0\"></span>estelde be<span class=\"ws1\">-</span>lastingvor<span class=\"_ _0\"></span>deringen met betre<span class=\"_ _0\"></span>kking tot HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _0\"></span> gere<span class=\"_ _0\"></span>aliseerd k<span class=\"_ _0\"></span>unnen wor<span class=\"_ _0\"></span>den tegen 2030<span class=\"_ _0\"></span>, r<span class=\"_ _0\"></span>ekening houdend met het negatieve imp<span class=\"_ _0\"></span>act v<span class=\"_ _0\"></span>an nieuwe goe<span class=\"_ _0\"></span>dgekeur<span class=\"_ _2\"></span>de wetgeving in Belgi\u00eb in anticip<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an de implementatie v<span class=\"_ _0\"></span>an de OECD Pill<span class=\"_ _0\"></span>ar 2 regels.<span class=\"_ _2\"></span> V<span class=\"_ _0\"></span>olgens dez<span class=\"_ _0\"></span>e wetgev<span class=\"_ _0\"></span>ing is het jaarlijk<span class=\"_ _0\"></span>s gebruik <span class=\"_ _0\"></span>van bep<span class=\"_ _0\"></span>aalde \ue616scale voor<span class=\"_ _0\"></span>delen beperkt tot 1 miljoen eur<span class=\"_ _0\"></span>o verhoogd met 40% op het overschot,<span class=\"_ _2\"></span> wat theoretisch r<span class=\"_ _0\"></span>esulteert in een minimum e\ue618ectieve belas<span class=\"_ _0\"></span>tingvoet v<span class=\"_ _0\"></span>an 15%. Zonder<span class=\"_ _2\"></span> deze im<span class=\"ws1\">-</span>pact v<span class=\"_ _0\"></span>erwacht de Groep de<span class=\"_ _0\"></span>ze uitges<span class=\"_ _0\"></span>telde belastingvor<span class=\"_ _2\"></span>deringen tegen 2028 te k<span class=\"_ _0\"></span>unnen recuperer<span class=\"_ _0\"></span>en.Andere belangrijk<span class=\"_ _2\"></span>e aftrekbare tijdelijk<span class=\"_ _0\"></span> verschillen en de daaruit r<span class=\"_ _0\"></span>esulterende uitges<span class=\"_ _0\"></span>telde belastingv<span class=\"_ _0\"></span>ordering hebben v<span class=\"_ _0\"></span>oor<span class=\"ws1\">-</span>namelijk betr<span class=\"_ _0\"></span>ekking op \ue616scaal aftre<span class=\"_ _0\"></span>kbare tijdelijk<span class=\"_ _0\"></span>e verschillen o<span class=\"_ _0\"></span>ver toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenrege<span class=\"_ _0\"></span>lingen in Duitsland,<span class=\"_ _0\"></span> voorname<span class=\"ws1\">-</span>lijk met betrekkin<span class=\"_ _0\"></span>g tot actieve medewerk<span class=\"_ _2\"></span>ers.97% v<span class=\"_ _2\"></span>an de \ue616scale verliezen zijn geconcentr<span class=\"_ _0\"></span>eerd in zev<span class=\"_ _0\"></span>en entiteiten in Belgi\u00eb,<span class=\"_ _2\"></span> de VS en Duitsland en slechts voor<span class=\"_ _0\"></span> 6% v<span class=\"_ _0\"></span>an de totale som aan \ue616scale verlie<span class=\"_ _0\"></span>zen wor<span class=\"_ _0\"></span>den uitgestelde be<span class=\"_ _0\"></span>lanstingvor<span class=\"_ _0\"></span>deringen opgenomen.V<span class=\"_ _2\"></span>oor de niet-gecompenseer<span class=\"_ _0\"></span>de \ue616scale verliez<span class=\"_ _0\"></span>en, de ong<span class=\"_ _0\"></span>ebruikte \ue616sca<span class=\"_ _0\"></span>al verrek<span class=\"_ _2\"></span>enbare tegoeden en tijdelijk<span class=\"_ _0\"></span>e verschillen wer<span class=\"_ _2\"></span><span class=\"ws1\">-</span>den geen uitgeste<span class=\"_ _0\"></span>lde belastingvor<span class=\"_ _0\"></span>deringen opg<span class=\"_ _0\"></span>enomen voor<span class=\"_ _0\"></span> onderstaande bedr<span class=\"_ _0\"></span>agen omdat het niet w<span class=\"_ _2\"></span>aarschijnlijk is dat er toekomstig<span class=\"_ _0\"></span>e \ue616scale winst beschikb<span class=\"_ _0\"></span>aar zal zijn <span class=\"_ _0\"></span>waarmee de<span class=\"_ _0\"></span>ze k<span class=\"_ _0\"></span>unnen wor<span class=\"_ _0\"></span>den verrek<span class=\"_ _2\"></span>end: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">niet-gecompenseerde \ue616scale v<span class=\"_ _0\"></span>erliezen: 40<span class=\"_ _0\"></span>3 miljoen euro (20<span class=\"_ _0\"></span>21: 373 miljoen eur<span class=\"_ _0\"></span>o);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">ongebruik<span class=\"_ _0\"></span>te \ue616scaal verre<span class=\"_ _0\"></span>kenbar<span class=\"_ _0\"></span>e tegoeden: 1<span class=\"_ _0\"></span>7 miljoen euro (20<span class=\"_ _0\"></span>21: 17 miljoen eur<span class=\"_ _0\"></span>o);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">tijdelijke verschillen: 14<span class=\"_ _0\"></span>9 miljoen euro (20<span class=\"_ _0\"></span>21: 158 miljoen euro<span class=\"_ _0\"></span>).</span></span>De impact v<span class=\"_ _2\"></span>an de uitgestelde belastingvor<span class=\"_ _2\"></span>dering op de ongebruikte tijdelijk<span class=\"_ _0\"></span>e verschillen,<span class=\"_ _0\"></span> de ongebruik<span class=\"_ _2\"></span>te \ue616scaal verreken<span class=\"ws1\">-</span>bare teg<span class=\"_ _0\"></span>oeden en de niet-gecompenseerde \ue616scale <span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en vervalt als <span class=\"_ _0\"></span>volgt:MILJOEN EURO<span class=\"_ _143\"> </span>Tijdelijke verschillen<span class=\"_ _28\"> </span>Fiscale verliezen<span class=\"_ _e7\"> </span>Belastingkredieten<span class=\"_ _be\"> </span><span class=\"ffc ls3 ws4\">TOTAAL</span>V<span class=\"_ _2\"></span>ervalt in:\ue61f\ue61e\ue61f\ue61f<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-\ue61f\ue61e\ue61f\ue61a<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-\ue61f\ue61e\ue61f\ue616<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-\ue61f\ue61e\ue61f\ue618<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-\ue61f\ue61e\ue61f\ue617<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-na \ue61f\ue61e\ue61f\ue616<span class=\"_ _266\"> </span>-<span class=\"_ _e8\"> </span>\ue61a\ue61c<span class=\"_ _1c0\"> </span>-<span class=\"_ _e8\"> </span>\ue61a\ue61czonder vervaldatum<span class=\"_ _ba\"> </span>\ue61d\ue616\ue61b<span class=\"_ _267\"> </span>\ue61a\ue617\ue61a<span class=\"_ _e8\"> </span>\ue61d\ue619<span class=\"_ _1e0\"> </span>\ue618\ue61f\ue61bTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _20e\"> </span><span class=\"ls1 ws1\">\ue61c\ue619\ue617<span class=\"_ _1e0\"> </span>\ue619\ue61e\ue61c<span class=\"_ _e8\"> </span>\ue61c\ue616<span class=\"_ _1e0\"> </span>\ue618\ue615\ue616</span>1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.3 Relatie tussen winstbelastingen en winst (verlies) voor belastingen1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.3.1 Samen<span class=\"_ _0\"></span>vatting 2021 en 2022MILJOEN EURO<span class=\"_ _126\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _268\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Winst (verlies) voor belastingen<span class=\"_ _25f\"> </span>\ue61d<span class=\"_ _242\"> </span>(\ue61d\ue61c\ue61d)Winstbelastingen<span class=\"_ _1f2\"> </span>\ue61d\ue618<span class=\"_ _e8\"> </span>\ue616\ue61fBelastingtarief<span class=\"_ _269\"> </span>-<span class=\"_ _b8\"> </span>-\ue61f\ue61a,\ue61a\ue619%1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.3.2 Aansluiting tussen het gemiddelde e\ue61eectieve belastingtarief en het toepasselijke belastingtarief 2021 en 2022MILJOEN EURO<span class=\"_ _26a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _2d\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Winst (verlies) voor belastingen<span class=\"_ _26b\"> </span>\ue61d<span class=\"_ _2f\"> </span>(\ue61d\ue61c\ue61d)Het product van het resultaat voor belastingen en het toepasselijke belastingtarief<span class=\"_ _1b2\"> </span>\ue61d<span class=\"_ _28\"> </span>(\ue616\ue618) (\ue61c)T<span class=\"_ _2\"></span>oepasselijke belastingtarief\ue61c\ue61f\ue617,\ue61c\ue616%<span class=\"_ _236\"> </span>\ue61f\ue619,\ue616\ue616%Fiscaal niet aftrekbare lasten<span class=\"_ _58\"> </span>\ue619<span class=\"_ _12b\"> </span>\ue61bImpact van \ue614scaal verrekenbare tegoeden en andere verminderingen van de belastbare basis<span class=\"_ _26c\"> </span>(\ue618)<span class=\"_ _14d\"> </span>(\ue61d)Fiscale verliezen van het huidige jaar waarvoor geen uitgestelde belastingvordering werd opgenomen<span class=\"_ _d1\"> </span>\ue616\ue61d<span class=\"_ _238\"> </span>\ue61a\ue616Impact gebruikte \ue614scale verliezen waarvoor in het verleden geen uitgestelde belastingvordering werd opgenomen<span class=\"_ _26d\"> </span>(\ue61f)<span class=\"_ _14d\"> </span>(\ue61a)Uitgestelde belastingvorderingen tegengeboekt/(erkend) op verliezen van vorige jaren<span class=\"_ _1a3\"> </span>(\ue618)<span class=\"_ _253\"> </span>\ue61aAanpassingen met betrekking tot vorig boekjaar<span class=\"_ _1b7\"> </span>\ue61f<span class=\"_ _253\"> </span>\ue61aT<span class=\"_ _1\"></span>egenboeking van af<span class=\"_ _9\"></span>trekbare tijdelijke verschillen waarvoor geen uitgestelde belastingvordering werd erkend<span class=\"_ _ed\"> </span>(\ue61f\ue616)<span class=\"_ _231\"> </span>-Roerende voorhe\ue611ng<span class=\"_ _13\"> </span>\ue61d<span class=\"_ _40\"> </span>\ue61aBijzondere waardeverminderingsverliezen op goodwill en overige activa waarvoor geen uitgestelde belastingvordering  -<span class=\"_ _23d\"> </span>\ue61f\ue61dwerd erkendAfwaarderingen op voorheen erkende uitgestelde belastingvorderingen op tijdelijke verschillen<span class=\"_ _26c\"> </span>-<span class=\"_ _238\"> </span>\ue61d\ue618Impact van wijzigingen in belastingtarieven<span class=\"_ _26e\"> </span>-<span class=\"_ _253\"> </span>\ue61fOverige<span class=\"_ _26f\"> </span>(\ue61a)<span class=\"_ _253\"> </span>\ue61dWinstbelastingen<span class=\"_ _270\"> </span>\ue61c\ue618<span class=\"_ _23d\"> </span>\ue619\ue61fGemiddelde e\ue611ectieve belastingtarief<span class=\"_ _271\"> </span><span class=\"ffb\">-<span class=\"_ _8a\"> </span></span>-\ue61f\ue61d,\ue61d\ue616%(1) Het toepasselijk<span class=\"_ _0\"></span>e belastingtarief is het gew<span class=\"_ _0\"></span>ogen gemiddelde belastin<span class=\"_ _0\"></span>gtarief van de Onderneming en al ha<span class=\"_ _0\"></span>ar geconsolideer<span class=\"_ _0\"></span>de dochterondernemingen.1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.4 Beweging in tijdelijke verschillen gedurende 2021-2022MILJOEN EUROImmateri\u00eble activa en goodwill<span class=\"_ _2f\"> </span>\ue61f\ue616<span class=\"_ _22\"> </span>-<span class=\"_ _44\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _94\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue618<span class=\"_ _a8\"> </span>-<span class=\"_ _4f\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _b5\"> </span>\ue61f\ue61cMateri\u00eble vaste activa<span class=\"_ _ec\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _22\"> </span>-<span class=\"_ _9b\"> </span>(\ue617)<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61a)Recht-op-gebruik activa<span class=\"_ _164\"> </span>(\ue61f\ue61e)<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61a<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _c7\"> </span>(\ue61d\ue619)<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _c7\"> </span>(\ue61d\ue618)Geassocieerde deelnemingen en (\ue61a)<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61a)<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _f6\"> </span>(\ue61a)\ue614nanci\u00eble vaste activaV<span class=\"_ _2\"></span>oorraden<span class=\"_ _d9\"> </span>\ue61d\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _53\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _b5\"> </span>\ue61d\ue616Handelsvorderingen\ue610<span class=\"_ _272\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)V<span class=\"_ _2\"></span>oorzieningen en verplichtingen wegens vergoedingen  \ue61a\ue61b<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _f6\"> </span>(\ue617)<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _b5\"> </span>\ue61a\ue617<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _1c1\"> </span>(\ue61f\ue61a)<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue618na uitdiensttredingV<span class=\"_ _2\"></span>erplichtingen uit  \ue61f\ue61e<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61a)<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _b5\"> </span>\ue61d\ue61c<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue616leaseovereenkomstenAndere vlottende activa &amp;  (\ue61f)<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _bf\"> </span>\ue617<span class=\"_ _22\"> </span>-<span class=\"_ _190\"> </span>(\ue61d)<span class=\"_ _7f\"> </span>\ue616overige verplichtingenUitgestelde belastingvorderingen  en -verplichtingen met betrekking  \ue616\ue614<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _b5\"> </span>\ue616\ue614<span class=\"_ _96\"> </span>(\ue61f)<span class=\"_ _a8\"> </span>-<span class=\"_ _93\"> </span>(\ue61f\ue61d)<span class=\"_ _192\"> </span>(\ue61c)<span class=\"_ _b5\"> </span>\ue618\ue61ftot tijdelijke verschillenNiet-gecompenseerde  \ue61a\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _b5\"> </span>\ue61a\ue61c<span class=\"_ _a8\"> </span>-<span class=\"_ _88\"> </span>(\ue61d\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue619\ue614scale verliezenOngebruikte \ue614scaal  \ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7f\"> </span>\ue61a<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _53\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7f\"> </span>\ue61averrekenbare tegoedenUitgestelde belastingvorderingen en \ue61c\ue61c\ue615<span class=\"_ _a8\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue618<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _7f\"> </span>\ue61c<span class=\"_ _185\"> </span>\ue61c\ue61c\ue614<span class=\"_ _96\"> </span>(\ue61f)<span class=\"_ _8d\"> </span>(\ue61c\ue61f)<span class=\"_ _93\"> </span>(\ue61f\ue61d)<span class=\"_ _192\"> </span>(\ue61c)<span class=\"_ _b5\"> </span>\ue614\ue61f-verplichtingen voor salderingDe uitgestelde bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>g op de voorziening<span class=\"_ _0\"></span>en en verplichting<span class=\"_ _0\"></span>en wegens v<span class=\"_ _0\"></span>ergoedin<span class=\"_ _0\"></span>gen na uitdiensttre<span class=\"_ _0\"></span>ding die opgenomen zijn in de niet-ger<span class=\"_ _0\"></span>ealiseerde <span class=\"_ _0\"></span>resultaten hebben betr<span class=\"_ _0\"></span>ekking op de herwaar<span class=\"_ _2\"></span>dering van de nettov<span class=\"_ _0\"></span>erplichting uit hoofde v<span class=\"_ _2\"></span>an de toegezegdpensioenr<span class=\"_ _0\"></span>egeling (IAS 19R).<span class=\"_ _0\"></span> Deze uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en zijn in 2022 signi\ue616cant afg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>nomen ten gevolg<span class=\"_ _0\"></span>e van de toeg<span class=\"_ _0\"></span>enomen disconteringsv<span class=\"_ _0\"></span>oeten (zie toelichting 13). OVERIGE BELASTINGVORDERINGEN<span class=\"_ _0\"></span> EN \ue603<span class=\"_ _0\"></span>VERPLICHTINGEN Overige bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen bedr<span class=\"_ _0\"></span>agen 28 miljoen euro (20<span class=\"_ _2\"></span>21: 19 miljoen euro) en overig<span class=\"_ _0\"></span>e belastingverplichting<span class=\"_ _0\"></span>en bedra<span class=\"ws1\">-</span>gen 32 miljoen euro (20<span class=\"_ _2\"></span>21: 28 miljoen euro).Overige bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen en -verplichting<span class=\"_ _0\"></span>en hebben betrekking op o<span class=\"_ _0\"></span>verige bel<span class=\"_ _0\"></span>astingen,<span class=\"_ _0\"></span> zoals B<span class=\"_ _2\"></span>TW en andere indi<span class=\"ws1\">-</span>recte belastin<span class=\"_ _0\"></span>gen. Ov<span class=\"_ _0\"></span>erige belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en en -verplichtingen w<span class=\"_ _0\"></span>orden g<span class=\"_ _0\"></span>ecompenseerd als ze betr<span class=\"_ _0\"></span>ekking hebben op belasting<span class=\"_ _0\"></span>en geheven door<span class=\"_ _2\"></span> dezelfde belastin<span class=\"_ _0\"></span>gautoriteit en er een <span class=\"_ _0\"></span>wettelijk r<span class=\"_ _0\"></span>echt bestaat om te w<span class=\"_ _0\"></span>orden afgew<span class=\"_ _0\"></span>ikkeld op een nettobasis.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__36": {
   "value": "1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2 Uitgestelde belastingvorderingen en -verplichtingenUitgestelde be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen zijn de bedr<span class=\"_ _0\"></span>agen v<span class=\"_ _2\"></span>an de winstbelasting<span class=\"_ _0\"></span>en die terugvorderb<span class=\"_ _0\"></span>aar zijn in toek<span class=\"_ _2\"></span>omstige pe<span class=\"ws1\">-</span>riodes met betrekking tot aftr<span class=\"_ _0\"></span>ekbare tijde<span class=\"_ _0\"></span>lijke v<span class=\"_ _0\"></span>erschillen, niet-gecompenseer<span class=\"_ _0\"></span>de \ue616scale verliez<span class=\"_ _0\"></span>en en ongebr<span class=\"_ _0\"></span>uikte \ue616scaal verrek<span class=\"_ _2\"></span>enbare tegoeden.Uitgestelde be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen w<span class=\"_ _0\"></span>orden erkend <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> er voldoende zek<span class=\"_ _2\"></span>erheid is over de beschikbaarheid <span class=\"_ _0\"></span>van toe<span class=\"_ _0\"></span>kom<span class=\"ws1\">-</span>stige belas<span class=\"_ _0\"></span>tbare w<span class=\"_ _0\"></span>insten om de tijdelijke <span class=\"_ _0\"></span>verschillen, niet-g<span class=\"_ _0\"></span>ecompenseerde \ue616scale v<span class=\"_ _0\"></span>erliezen en ong<span class=\"_ _0\"></span>ebruikte \ue616sca<span class=\"_ _0\"></span>al verre<span class=\"ws1\">-</span>kenbar<span class=\"_ _0\"></span>e tegoeden te k<span class=\"_ _0\"></span>unnen gebruik<span class=\"_ _0\"></span>en.De Groep beoordee<span class=\"_ _0\"></span>lt op gerege<span class=\"_ _0\"></span>lde tijdstippen de re<span class=\"_ _0\"></span>aliseerbaarheid v<span class=\"_ _2\"></span>an haar uitgestelde be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen, <span class=\"_ _0\"></span>voorname<span class=\"ws1\">-</span>lijk op basis v<span class=\"_ _2\"></span>an de langetermijnplanning v<span class=\"_ _0\"></span>oor de bedrijfssegmenten He<span class=\"_ _2\"></span>altCare IT<span class=\"_ _2\"></span>, Radiology Solutions,<span class=\"_ _0\"></span> Digital Print &amp; Chemicals en O\ue618set Solutions rek<span class=\"_ _0\"></span>ening houdend met de winsten uit het v<span class=\"_ _0\"></span>erleden en gescha<span class=\"_ _0\"></span>tte toekomstig<span class=\"_ _0\"></span>e \ue616scale winsten van de betr<span class=\"_ _0\"></span>e\ue618ende geconsolideer<span class=\"_ _0\"></span>de entiteiten. Ander<span class=\"_ _0\"></span>e par<span class=\"_ _0\"></span>ameters zoals het v<span class=\"_ _0\"></span>erwachte tijdstip <span class=\"_ _0\"></span>van de afwikk<span class=\"_ _2\"></span>eling van be<span class=\"ws1\">-</span>staande tijdelijk<span class=\"_ _0\"></span>e verschillen en str<span class=\"_ _0\"></span>ategie\u00ebn betre\ue618ende pl<span class=\"_ _0\"></span>anning v<span class=\"_ _0\"></span>an de \ue616scale winst w<span class=\"_ _0\"></span>orden eveneens bij de<span class=\"_ _0\"></span>ze beoorde<span class=\"ws1\">-</span>ling in aanmerking genomen.Belangrijk<span class=\"_ _0\"></span>e wijzigingen a<span class=\"_ _0\"></span>an bedrijfsplannen en/<span class=\"_ _2\"></span>of goederen- en diens<span class=\"_ _0\"></span>tenstromen die de \ue616scale w<span class=\"_ _0\"></span>insten of verliez<span class=\"_ _0\"></span>en van bepaalde entiteiten v<span class=\"_ _2\"></span>an de Groep be\u00efnvloeden,<span class=\"_ _0\"></span> kunnen een impa<span class=\"_ _0\"></span>ct hebben op de realisa<span class=\"_ _0\"></span>tie v<span class=\"_ _0\"></span>an uitgestelde belas<span class=\"_ _0\"></span>tingvor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>deringen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erschillen die ontstaan tussen re\u00eble r<span class=\"_ _0\"></span>esultaten en gem<span class=\"_ _0\"></span>aakte assumpties of toek<span class=\"_ _2\"></span>omstige veranderin<span class=\"_ _0\"></span>gen aan der<span class=\"_ _0\"></span><span class=\"ws1\">-</span>gelijk<span class=\"_ _0\"></span>e assumpties, k<span class=\"_ _2\"></span>unnen resulteren in het tegenboek<span class=\"_ _0\"></span>en van bep<span class=\"_ _0\"></span>aalde uitgeste<span class=\"_ _0\"></span>lde belastingvor<span class=\"_ _0\"></span>deringen w<span class=\"_ _2\"></span>at aanleiding geeft tot een v<span class=\"_ _0\"></span>erhoogd e\ue618ectief belastin<span class=\"_ _0\"></span>gtarief voor<span class=\"_ _0\"></span> de Groep.Uitgestelde be<span class=\"_ _0\"></span>lastingverplichting<span class=\"_ _0\"></span>en zijn de bedrag<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de winstbelas<span class=\"_ _0\"></span>tingen die verschuldig<span class=\"_ _2\"></span>d zijn in toekomstige pe<span class=\"ws1\">-</span>riodes met betrekking tot bel<span class=\"_ _0\"></span>astbare tijdelijk<span class=\"_ _2\"></span>e verschillen. Uitgeste<span class=\"_ _0\"></span>lde belastingvor<span class=\"_ _0\"></span>deringen en -v<span class=\"_ _0\"></span>erplichtingen wor<span class=\"_ _2\"></span>den gecompenseerd als z<span class=\"_ _0\"></span>e betrekking hebben op <span class=\"_ _0\"></span>winstbelas<span class=\"_ _0\"></span>tingen gehev<span class=\"_ _0\"></span>en door de<span class=\"_ _0\"></span>zelfde be<span class=\"_ _0\"></span>lastingautoriteit.De uitgestelde bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen en -verplichting<span class=\"_ _0\"></span>en kunnen als v<span class=\"_ _0\"></span>olgt wor<span class=\"_ _0\"></span>den toegewe<span class=\"_ _0\"></span>zen:\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _8e\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>MILJOEN EUROActiva<span class=\"_ _a7\"> </span>Passiva<span class=\"_ _eb\"> </span>Netto<span class=\"_ _53\"> </span><span class=\"ffc\">Activa<span class=\"_ _a7\"> </span>Passiva<span class=\"_ _d3\"> </span>Netto</span>Immateri\u00eble activa en goodwill<span class=\"_ _247\"> </span>\ue61f\ue619<span class=\"_ _2b\"> </span>\ue61f<span class=\"_ _261\"> </span>\ue61f\ue618<span class=\"_ _261\"> </span>\ue61f\ue61b<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _261\"> </span>\ue61f\ue61cMateri\u00eble vaste activa<span class=\"_ _3b\"> </span>\ue61d\ue61d<span class=\"_ _2b\"> </span>\ue61c<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _262\"> </span>(\ue61a)Recht-op-gebruik activa<span class=\"_ _1a1\"> </span>-<span class=\"_ _18f\"> </span>\ue61d\ue619<span class=\"_ _b9\"> </span>(\ue61d\ue619)<span class=\"_ _263\"> </span>-<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _b9\"> </span>(\ue61d\ue618)Geassocieerde deelnemingen en \ue614nanci\u00eble vaste activa<span class=\"_ _1e1\"> </span>-<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _262\"> </span>(\ue61a)<span class=\"_ _263\"> </span>-<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _262\"> </span>(\ue61a)V<span class=\"_ _2\"></span>oorraden<span class=\"_ _13c\"> </span>\ue61f\ue61e<span class=\"_ _2b\"> </span>\ue616<span class=\"_ _261\"> </span>\ue61d\ue619<span class=\"_ _2f\"> </span>\ue61d\ue616<span class=\"_ _bb\"> </span>-<span class=\"_ _2f\"> </span>\ue61d\ue616Handelsvorderingen\ue610<span class=\"_ _35\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _262\"> </span>(\ue61d)<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _262\"> </span>(\ue61f)V<span class=\"_ _2\"></span>oorzieningen en verplichtingen wegens vergoedingen  \ue61a\ue61b<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _261\"> </span>\ue61a\ue617<span class=\"_ _261\"> </span>\ue61d\ue61b<span class=\"_ _28\"> </span>\ue616<span class=\"_ _18f\"> </span>\ue61d\ue618na uitdiensttredingV<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _c2\"> </span>\ue61d\ue61c<span class=\"_ _263\"> </span>-<span class=\"_ _261\"> </span>\ue61d\ue61c<span class=\"_ _261\"> </span>\ue61d\ue616<span class=\"_ _263\"> </span>-<span class=\"_ _18f\"> </span>\ue61d\ue616Andere vlottende activa &amp; overige verplichtingen<span class=\"_ _c1\"> </span>\ue61c<span class=\"_ _2b\"> </span>\ue619<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _2b\"> </span>\ue61f<span class=\"_ _2b\"> </span>\ue616Uitgestelde belastingvorderingen en -verplichtingen met betrekking \ue61c\ue61f\ue619<span class=\"_ _261\"> </span>\ue619\ue615<span class=\"_ _261\"> </span>\ue616\ue614<span class=\"_ _2f\"> </span>\ue614\ue616<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _261\"> </span>\ue618\ue61ftot tijdelijke verschillenNiet-gecompenseerde \ue614scale verliezen<span class=\"_ _1ff\"> </span>\ue61a\ue61c<span class=\"_ _263\"> </span>-<span class=\"_ _261\"> </span>\ue61a\ue61c<span class=\"_ _261\"> </span>\ue61f\ue619<span class=\"_ _263\"> </span>-<span class=\"_ _261\"> </span>\ue61f\ue619Ongebruikte \ue614scaal verrekenbare tegoeden<span class=\"_ _3d\"> </span>\ue61d<span class=\"_ _bb\"> </span>-<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _263\"> </span>-<span class=\"_ _2b\"> </span>\ue61aUitgestelde belastingvorderingen en -verplichtingen voor saldering<span class=\"_ _a3\"> </span>\ue61c\ue615\ue619<span class=\"_ _18f\"> </span>\ue619\ue615<span class=\"_ _61\"> </span>\ue61c\ue61c\ue614<span class=\"_ _61\"> </span>\ue61c\ue61c\ue616<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _261\"> </span>\ue614\ue61fSaldering<span class=\"_ _264\"> </span>(\ue616\ue61e)<span class=\"_ _b9\"> </span>(\ue616\ue61e)<span class=\"_ _263\"> </span>-<span class=\"_ _236\"> </span>(\ue61f\ue617)<span class=\"_ _193\"> </span>(\ue61f\ue617)<span class=\"_ _bb\"> </span>-Uitgestelde belastingvorderingen en -verplichtingen<span class=\"_ _1e1\"> </span>\ue61c\ue61f\ue619<span class=\"_ _2b\"> </span>\ue615<span class=\"_ _61\"> </span>\ue61c\ue61c\ue614<span class=\"_ _261\"> </span>\ue617\ue61c<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _261\"> </span>\ue614\ue61fDe beweging in tijdelijk<span class=\"_ _0\"></span>e verschillen ge<span class=\"_ _0\"></span>durende 20<span class=\"_ _0\"></span>21-20<span class=\"_ _0\"></span>22 wor<span class=\"_ _0\"></span>dt toegelicht in toelichtin<span class=\"_ _0\"></span>g 17<span class=\"_ _2\"></span>.4.P<span class=\"_ _0\"></span>er 31 december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 bedrag<span class=\"_ _0\"></span>en de netto uitgestelde belas<span class=\"_ _0\"></span>tingvorderin<span class=\"_ _0\"></span>gen 82 miljoen eur<span class=\"_ _0\"></span>o (2021: 118 miljoen euro<span class=\"_ _0\"></span>). Meer<span class=\"_ _0\"></span> dan de helft v<span class=\"_ _2\"></span>an dit saldo heeft betrekking op de HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _0\"></span> bedrijfsactiviteit,<span class=\"_ _0\"></span> voornamelijk<span class=\"_ _0\"></span> gelink<span class=\"_ _0\"></span>t aan \ue616scale verliez<span class=\"_ _0\"></span>en en \ue616scaal aftrekb<span class=\"_ _0\"></span>are tijdelijk<span class=\"_ _0\"></span>e verschillen v<span class=\"_ _0\"></span>oor onderz<span class=\"_ _0\"></span>oek en ontwikk<span class=\"_ _2\"></span>eling in belangrijke jurisdicties.<span class=\"_ _0\"></span> De niet-gecompen<span class=\"ws1\">-</span>seerde \ue616scale v<span class=\"_ _0\"></span>erliezen zijn onbeperk<span class=\"_ _0\"></span>t in de tijd recupereerb<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. De Groep is v<span class=\"_ _0\"></span>an mening dat de<span class=\"_ _0\"></span>ze erkende uitg<span class=\"_ _0\"></span>estelde be<span class=\"ws1\">-</span>lastingvor<span class=\"_ _0\"></span>deringen met betre<span class=\"_ _0\"></span>kking tot HealthCar<span class=\"_ _0\"></span>e IT<span class=\"_ _0\"></span> gere<span class=\"_ _0\"></span>aliseerd k<span class=\"_ _0\"></span>unnen wor<span class=\"_ _0\"></span>den tegen 2030<span class=\"_ _0\"></span>, r<span class=\"_ _0\"></span>ekening houdend met het negatieve imp<span class=\"_ _0\"></span>act v<span class=\"_ _0\"></span>an nieuwe goe<span class=\"_ _0\"></span>dgekeur<span class=\"_ _2\"></span>de wetgeving in Belgi\u00eb in anticip<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an de implementatie v<span class=\"_ _0\"></span>an de OECD Pill<span class=\"_ _0\"></span>ar 2 regels.<span class=\"_ _2\"></span> V<span class=\"_ _0\"></span>olgens dez<span class=\"_ _0\"></span>e wetgev<span class=\"_ _0\"></span>ing is het jaarlijk<span class=\"_ _0\"></span>s gebruik <span class=\"_ _0\"></span>van bep<span class=\"_ _0\"></span>aalde \ue616scale voor<span class=\"_ _0\"></span>delen beperkt tot 1 miljoen eur<span class=\"_ _0\"></span>o verhoogd met 40% op het overschot,<span class=\"_ _2\"></span> wat theoretisch r<span class=\"_ _0\"></span>esulteert in een minimum e\ue618ectieve belas<span class=\"_ _0\"></span>tingvoet v<span class=\"_ _0\"></span>an 15%. Zonder<span class=\"_ _2\"></span> deze im<span class=\"ws1\">-</span>pact v<span class=\"_ _0\"></span>erwacht de Groep de<span class=\"_ _0\"></span>ze uitges<span class=\"_ _0\"></span>telde belastingvor<span class=\"_ _2\"></span>deringen tegen 2028 te k<span class=\"_ _0\"></span>unnen recuperer<span class=\"_ _0\"></span>en.Andere belangrijk<span class=\"_ _2\"></span>e aftrekbare tijdelijk<span class=\"_ _0\"></span> verschillen en de daaruit r<span class=\"_ _0\"></span>esulterende uitges<span class=\"_ _0\"></span>telde belastingv<span class=\"_ _0\"></span>ordering hebben v<span class=\"_ _0\"></span>oor<span class=\"ws1\">-</span>namelijk betr<span class=\"_ _0\"></span>ekking op \ue616scaal aftre<span class=\"_ _0\"></span>kbare tijdelijk<span class=\"_ _0\"></span>e verschillen o<span class=\"_ _0\"></span>ver toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenrege<span class=\"_ _0\"></span>lingen in Duitsland,<span class=\"_ _0\"></span> voorname<span class=\"ws1\">-</span>lijk met betrekkin<span class=\"_ _0\"></span>g tot actieve medewerk<span class=\"_ _2\"></span>ers.97% v<span class=\"_ _2\"></span>an de \ue616scale verliezen zijn geconcentr<span class=\"_ _0\"></span>eerd in zev<span class=\"_ _0\"></span>en entiteiten in Belgi\u00eb,<span class=\"_ _2\"></span> de VS en Duitsland en slechts voor<span class=\"_ _0\"></span> 6% v<span class=\"_ _0\"></span>an de totale som aan \ue616scale verlie<span class=\"_ _0\"></span>zen wor<span class=\"_ _0\"></span>den uitgestelde be<span class=\"_ _0\"></span>lanstingvor<span class=\"_ _0\"></span>deringen opgenomen.V<span class=\"_ _2\"></span>oor de niet-gecompenseer<span class=\"_ _0\"></span>de \ue616scale verliez<span class=\"_ _0\"></span>en, de ong<span class=\"_ _0\"></span>ebruikte \ue616sca<span class=\"_ _0\"></span>al verrek<span class=\"_ _2\"></span>enbare tegoeden en tijdelijk<span class=\"_ _0\"></span>e verschillen wer<span class=\"_ _2\"></span><span class=\"ws1\">-</span>den geen uitgeste<span class=\"_ _0\"></span>lde belastingvor<span class=\"_ _0\"></span>deringen opg<span class=\"_ _0\"></span>enomen voor<span class=\"_ _0\"></span> onderstaande bedr<span class=\"_ _0\"></span>agen omdat het niet w<span class=\"_ _2\"></span>aarschijnlijk is dat er toekomstig<span class=\"_ _0\"></span>e \ue616scale winst beschikb<span class=\"_ _0\"></span>aar zal zijn <span class=\"_ _0\"></span>waarmee de<span class=\"_ _0\"></span>ze k<span class=\"_ _0\"></span>unnen wor<span class=\"_ _0\"></span>den verrek<span class=\"_ _2\"></span>end: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">niet-gecompenseerde \ue616scale v<span class=\"_ _0\"></span>erliezen: 40<span class=\"_ _0\"></span>3 miljoen euro (20<span class=\"_ _0\"></span>21: 373 miljoen eur<span class=\"_ _0\"></span>o);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">ongebruik<span class=\"_ _0\"></span>te \ue616scaal verre<span class=\"_ _0\"></span>kenbar<span class=\"_ _0\"></span>e tegoeden: 1<span class=\"_ _0\"></span>7 miljoen euro (20<span class=\"_ _0\"></span>21: 17 miljoen eur<span class=\"_ _0\"></span>o);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">tijdelijke verschillen: 14<span class=\"_ _0\"></span>9 miljoen euro (20<span class=\"_ _0\"></span>21: 158 miljoen euro<span class=\"_ _0\"></span>).</span></span>De impact v<span class=\"_ _2\"></span>an de uitgestelde belastingvor<span class=\"_ _2\"></span>dering op de ongebruikte tijdelijk<span class=\"_ _0\"></span>e verschillen,<span class=\"_ _0\"></span> de ongebruik<span class=\"_ _2\"></span>te \ue616scaal verreken<span class=\"ws1\">-</span>bare teg<span class=\"_ _0\"></span>oeden en de niet-gecompenseerde \ue616scale <span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en vervalt als <span class=\"_ _0\"></span>volgt:MILJOEN EURO<span class=\"_ _143\"> </span>Tijdelijke verschillen<span class=\"_ _28\"> </span>Fiscale verliezen<span class=\"_ _e7\"> </span>Belastingkredieten<span class=\"_ _be\"> </span><span class=\"ffc ls3 ws4\">TOTAAL</span>V<span class=\"_ _2\"></span>ervalt in:\ue61f\ue61e\ue61f\ue61f<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-\ue61f\ue61e\ue61f\ue61a<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-\ue61f\ue61e\ue61f\ue616<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-\ue61f\ue61e\ue61f\ue618<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-\ue61f\ue61e\ue61f\ue617<span class=\"_ _265\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-<span class=\"_ _1c0\"> </span>-na \ue61f\ue61e\ue61f\ue616<span class=\"_ _266\"> </span>-<span class=\"_ _e8\"> </span>\ue61a\ue61c<span class=\"_ _1c0\"> </span>-<span class=\"_ _e8\"> </span>\ue61a\ue61czonder vervaldatum<span class=\"_ _ba\"> </span>\ue61d\ue616\ue61b<span class=\"_ _267\"> </span>\ue61a\ue617\ue61a<span class=\"_ _e8\"> </span>\ue61d\ue619<span class=\"_ _1e0\"> </span>\ue618\ue61f\ue61bTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _20e\"> </span>\ue61c\ue619\ue617<span class=\"_ _1e0\"> </span>\ue619\ue61e\ue61c<span class=\"_ _e8\"> </span>\ue61c\ue616<span class=\"_ _1e0\"> </span>\ue618\ue615\ue616",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__38-1": {
   "value": "OVERNAMES EN AFSTOTINGEN\ue690\ue686<span class=\"_ _0\"></span>. OVERNAMES19.<span class=\"_ _2\"></span>1 Overnames 2022Op 1 juni 2022 heef<span class=\"_ _0\"></span>t Agfa,<span class=\"_ _0\"></span> Inca Digital Printers ov<span class=\"_ _0\"></span>ergenomen. De o<span class=\"_ _0\"></span>vername om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t de portfolio v<span class=\"_ _0\"></span>an bestaande ultrasne<span class=\"_ _0\"></span>lle multi-pass printers,<span class=\"_ _0\"></span> met inbegrip van een s<span class=\"_ _0\"></span>terke serviceorganisa<span class=\"_ _0\"></span>tie,<span class=\"_ _0\"></span> een nieuw ontworpen lijn <span class=\"_ _0\"></span>van sin<span class=\"_ _0\"></span>gle-pass printers v<span class=\"_ _0\"></span>oor diverse verp<span class=\"_ _0\"></span>akkingstoepassin<span class=\"_ _0\"></span>gen, alsook<span class=\"_ _0\"></span> de gezamenlijk<span class=\"_ _0\"></span>e ontwikk<span class=\"_ _0\"></span>eling v<span class=\"_ _2\"></span>an een aangepaste in-line drukmachine in samen<span class=\"ws1\">-</span>werking met de toonaan<span class=\"_ _0\"></span>gevende fa<span class=\"_ _0\"></span>brikant v<span class=\"_ _0\"></span>an gol\ue615artonmachines BHS Corrug<span class=\"_ _0\"></span>ated.Inca Digital Printers heeft zijn hoofdkantoor<span class=\"_ _2\"></span> in Cambridge,<span class=\"_ _0\"></span> VK. Het is een toona<span class=\"_ _0\"></span>angevende ontw<span class=\"_ _0\"></span>ikkel<span class=\"_ _0\"></span>aar en pr<span class=\"_ _0\"></span>oducent van g<span class=\"_ _0\"></span>eav<span class=\"_ _2\"></span>anceerde ultrasnelle dr<span class=\"_ _0\"></span>uk<span class=\"_ _0\"></span>- en productietechnologie\u00ebn v<span class=\"_ _0\"></span>oor sign &amp; displa<span class=\"_ _0\"></span>y-toepassin<span class=\"_ _0\"></span>gen en voor<span class=\"_ _2\"></span> de snel groeiende markt v<span class=\"_ _2\"></span>an de digitale verpakkingsdruk.<span class=\"_ _0\"></span> Inca is een ideale partner<span class=\"_ _2\"></span> voor Agf<span class=\"_ _0\"></span>a, met een complementair<span class=\"_ _0\"></span>e portfolio v<span class=\"_ _0\"></span>an kw<span class=\"_ _2\"></span>ali<span class=\"ws1\">-</span>teitsvolle dr<span class=\"_ _0\"></span>uksys<span class=\"_ _0\"></span>temen en een sterk technologisch platf<span class=\"_ _0\"></span>orm voor<span class=\"_ _0\"></span> de lancering v<span class=\"_ _0\"></span>an robuuste sing<span class=\"_ _0\"></span>le pass drukpersen v<span class=\"_ _0\"></span>oor de verpakkingsm<span class=\"_ _0\"></span>arkt.De overname om<span class=\"_ _2\"></span>vat de aankoop <span class=\"_ _0\"></span>van 100% <span class=\"_ _0\"></span>van de aande<span class=\"_ _0\"></span>len v<span class=\"_ _0\"></span>an twee ondernemingen in het <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erenigd Koninkrijk,<span class=\"_ _2\"></span> de over<span class=\"ws1\">-</span>name v<span class=\"_ _0\"></span>an de activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en in de V<span class=\"_ _2\"></span>erenigde Staten en de a<span class=\"_ _0\"></span>ankoop v<span class=\"_ _2\"></span>an toegewezen intellectuele eig<span class=\"_ _0\"></span>endom.  De aankoopprijs bedr<span class=\"_ _2\"></span>aagt 54 miljoen euro.<span class=\"_ _0\"></span> De ge\u00efdenti\ue616ceerde o<span class=\"_ _0\"></span>vergenomen imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a betre\ue618en de merknamen Inca en Onset; de <span class=\"_ _0\"></span>verworven technologie de \u2018<span class=\"_ _2\"></span>onset multi-pass technology\u2019 en zijn beide g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd <span class=\"_ _0\"></span>volgens de <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>relief of roy<span class=\"_ _2\"></span>alty\u2019<span class=\"_ _2\"></span>-methode. De v<span class=\"_ _0\"></span>erworven technolo<span class=\"ws1\">-</span>gie wor<span class=\"_ _0\"></span>dt afgeschrev<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> een periode v<span class=\"_ _0\"></span>an zeven ja<span class=\"_ _0\"></span>ar<span class=\"_ _2\"></span>. De merknamen wor<span class=\"_ _0\"></span>den afgeschrev<span class=\"_ _0\"></span>en over<span class=\"_ _2\"></span> een periode van zes jaar<span class=\"_ _2\"></span>. De toegewe<span class=\"_ _0\"></span>zen intellectuele eigendom <span class=\"_ _0\"></span>wordt af<span class=\"_ _0\"></span>geschreven o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een periode van tien j<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. De goodwill uit de o<span class=\"_ _0\"></span>vername (2 miljoen euro) heeft <span class=\"_ _0\"></span>voornamelijk betr<span class=\"_ _0\"></span>ekking op oper<span class=\"_ _0\"></span>ationele sy<span class=\"_ _0\"></span>nergie\u00ebn en het personeelsbestand. De g<span class=\"_ _0\"></span>oodwill is \ue616scaal niet aftrekb<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. V<span class=\"_ _2\"></span>oorraden w<span class=\"_ _0\"></span>erden gew<span class=\"_ _2\"></span>aardeerd tegen r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>, zijnde de verwa<span class=\"_ _0\"></span>chte verkoopprijs in de norm<span class=\"_ _0\"></span>ale gang v<span class=\"_ _2\"></span>an zaken, ver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>minderd met de v<span class=\"_ _0\"></span>erwachte afwerkings- en <span class=\"_ _0\"></span>verkoopk<span class=\"_ _2\"></span>osten en een redelijke w<span class=\"_ _0\"></span>instmarge g<span class=\"_ _0\"></span>ebaseerd op de nodig<span class=\"_ _0\"></span>e te leveren inspanningen om de <span class=\"_ _0\"></span>voorra<span class=\"_ _0\"></span>ad verk<span class=\"_ _0\"></span>ocht te krijgen. De opbrengsten uit o<span class=\"_ _0\"></span>vername sinds de ov<span class=\"_ _0\"></span>ernamedatum bedr<span class=\"_ _2\"></span>agen 18 miljoen euro.<span class=\"_ _0\"></span> Het nettoverlies bedr<span class=\"_ _2\"></span>aagt 5 miljoen euro<span class=\"_ _0\"></span>. Dit verlies is in lijn met de <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>chtingen v<span class=\"_ _2\"></span>an het management, en is ten gevolg<span class=\"_ _0\"></span>e een beslissing om A<span class=\"_ _0\"></span>gfa inkten te implementeren op Inca printers, <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> de eerste verkopen zullen g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den in 2023.<span class=\"_ _2\"></span> Daar bo<span class=\"_ _0\"></span>venop door het feit dat de v<span class=\"_ _0\"></span>oorraden op o<span class=\"_ _0\"></span>vernameda<span class=\"_ _0\"></span>tum gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d zijn aan re\u00eble w<span class=\"_ _2\"></span>aarde verminder<span class=\"_ _0\"></span>d met verwa<span class=\"_ _0\"></span>chte afwerkings-en verkoopk<span class=\"_ _2\"></span>osten en een redelijke w<span class=\"_ _0\"></span>instmarge<span class=\"_ _2\"></span>, kon er<span class=\"_ _0\"></span> geen winstm<span class=\"_ _0\"></span>arge ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>d  worden op de <span class=\"_ _0\"></span>verkopen uit de begin<span class=\"ws1\">-</span>voorr<span class=\"_ _0\"></span>aad. Het man<span class=\"_ _0\"></span>agement geloof<span class=\"_ _0\"></span>t sterk dat de Inca o<span class=\"_ _0\"></span>vername aanleiding zal g<span class=\"_ _0\"></span>even tot nieuwe gr<span class=\"_ _0\"></span>oei-initiatieven.<span class=\"_ _0\"></span> Kosten met betre<span class=\"_ _0\"></span>kking tot de overname zijn imm<span class=\"_ _0\"></span>aterieel. De bruto contra<span class=\"_ _0\"></span>ctuele w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de handelsvor<span class=\"_ _0\"></span>deringen bedr<span class=\"_ _0\"></span>aagt 4 miljoen euro<span class=\"_ _2\"></span>, wat ook<span class=\"_ _0\"></span> de re\u00eble w<span class=\"_ _2\"></span>aarde is. Op ov<span class=\"_ _0\"></span>ernameda<span class=\"ls1 ws1\">-</span>tum zijn er g<span class=\"_ _0\"></span>een overg<span class=\"_ _0\"></span>enomen handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en wa<span class=\"_ _0\"></span>arvoor de contr<span class=\"_ _0\"></span>actuele kasstr<span class=\"_ _0\"></span>omen niet ge\u00efnd zouden k<span class=\"_ _2\"></span>unnen worden. De overname heef<span class=\"_ _0\"></span>t het volgende e\ue618ect g<span class=\"_ _0\"></span>ehad op de g<span class=\"_ _0\"></span>econsolideerde staten en het g<span class=\"_ _0\"></span>econsolideerde kasstr<span class=\"_ _0\"></span>oomoverzicht <span class=\"_ _0\"></span>van <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span>de Groep: \ue61f\ue61e\ue61f\ue61fMILJOEN EUROInca Digital PrintersImmateri\u00eble activa met beperkte looptijdMerknamen<span class=\"_ _273\"> </span>\ue61fT<span class=\"_ _1\"></span>oegewezen intellectuele eigendom <span class=\"_ _274\"> </span>\ue61d\ue61bT<span class=\"_ _1\"></span>echnologie<span class=\"_ _275\"> </span>\ue61aMateri\u00eble vaste activa<span class=\"_ _fc\"> </span>\ue61dRecht-op-gebruik activa<span class=\"_ _74\"> </span>\ue61cV<span class=\"_ _2\"></span>oorraden<span class=\"_ _276\"> </span>\ue61d\ue61cHandelsvorderingen<span class=\"_ _277\"> </span>\ue616Contractuele activa verbonden aan contracten met klanten<span class=\"_ _19b\"> </span>\ue61fHandelsschulden<span class=\"_ _278\"> </span>(\ue61a)Contractuele verplichtingen verbonden aan contracten met klanten<span class=\"_ _101\"> </span>(\ue616)Overige belastingvorderingen<span class=\"_ _1d\"> </span>\ue618Overige kortlopende activa <span class=\"_ _10e\"> </span>\ue61dOverige vorderingen<span class=\"_ _277\"> </span>\ue61dOverige belastingverplichtingen<span class=\"_ _8\"> </span>(\ue618)Geldmiddelen en kasequivalenten<span class=\"_ _15\"> </span>\ue61d\ue61eV<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _c\"> </span>(\ue61c)V<span class=\"_ _2\"></span>oorzieningen<span class=\"_ _67\"> </span>(\ue61d)T<span class=\"_ _2\"></span>otaal ge\u00efdenti\ue613ceerde netto overgenomen activa<span class=\"_ _e\"> </span>\ue618\ue61fOp de overname erkende goodwill<span class=\"_ _279\"> </span>\ue61fNog te ontvangen deel van de overnameprijs<span class=\"_ _27a\"> </span>\ue61aBetaalde overnameprijs<span class=\"_ _27b\"> </span>(\ue618\ue616)Overgenomen geldmiddelen<span class=\"_ _1d\"> </span>\ue61d\ue61eNetto uitgaande kasstromen voor acquisities<span class=\"_ _65\"> </span>(\ue619\ue614)19.2 Overnames 2021Gedurende 20<span class=\"_ _0\"></span>21 heeft de Groep geen o<span class=\"_ _0\"></span>vernames g<span class=\"_ _0\"></span>edaan..<span class=\"_ _0\"></span> AFSTO<span class=\"_ _0\"></span>TINGEN20.<span class=\"_ _2\"></span>1 Afstotingen <span class=\"_ _9\"></span>2022Op 7 april 2022 <span class=\"_ _0\"></span>werd het p<span class=\"_ _0\"></span>artnership tussen Atos en <span class=\"_ _0\"></span>Agfa tot uitv<span class=\"_ _0\"></span>oering gebr<span class=\"_ _0\"></span>acht, w<span class=\"_ _2\"></span>aarbij Atos Agf<span class=\"_ _0\"></span>a zal begeleiden bij zijn digitale transform<span class=\"_ _0\"></span>atie.<span class=\"_ _2\"></span> Dit partnership werd ree<span class=\"_ _0\"></span>ds in Q4 20<span class=\"_ _0\"></span>21 aange<span class=\"_ _0\"></span>kondigd.<span class=\"_ _2\"></span> Atos zal een groot deel v<span class=\"_ _0\"></span>an Agf<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s interne IT<span class=\"_ _2\"></span>-diensten leveren en beheren en het zal de digitale reis <span class=\"_ _0\"></span>van de onderneming onders<span class=\"_ _0\"></span>teunen. Als w<span class=\"_ _0\"></span>ereldw<span class=\"_ _0\"></span>ijde leider in beeldvormingstechnologie en IT<span class=\"_ _2\"></span> is Agfa bezig met een ambitieus IT<span class=\"_ _2\"></span>-transforma<span class=\"_ _0\"></span>tieprogr<span class=\"_ _0\"></span>amma, w<span class=\"_ _2\"></span>aarbij het streeft naar<span class=\"_ _0\"></span> een eenvoudig<span class=\"_ _0\"></span>e,<span class=\"_ _2\"></span> wendbare en toek<span class=\"_ _0\"></span>omstgerichte digitale organisatie<span class=\"_ _2\"></span>.Door de<span class=\"_ _0\"></span>ze str<span class=\"_ _0\"></span>ategische stap zal Agf<span class=\"_ _0\"></span>a kunnen g<span class=\"_ _0\"></span>enieten van <span class=\"_ _0\"></span>Atos<span class=\"_ _2\"></span>\u2019 door de jaren heen opg<span class=\"_ _0\"></span>ebouw<span class=\"_ _0\"></span>de expertise om een innov<span class=\"_ _2\"></span>a<span class=\"ws1\">-</span>tief en modern IT<span class=\"_ _0\"></span>-landschap te implementeren,<span class=\"_ _0\"></span> terwijl het zijn IT<span class=\"_ _2\"></span>-kosten kan optimaliseren in alle landen w<span class=\"_ _2\"></span>aar het actief is. A<span class=\"_ _0\"></span>tos zal hoogstaande oplossing<span class=\"_ _0\"></span>en implementeren, <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>onder mainfr<span class=\"_ _2\"></span>amediensten, hosting<span class=\"_ _0\"></span>, w<span class=\"_ _0\"></span>erkplekbeheer<span class=\"_ _2\"></span>, cloudop<span class=\"ws1\">-</span>lossingen en netw<span class=\"_ _0\"></span>erkoplossing<span class=\"_ _0\"></span>en.De oplossingen v<span class=\"_ _2\"></span>an Atos zullen ook een aantal be<span class=\"_ _0\"></span>langrijke applicatieg<span class=\"_ _0\"></span>erelateer<span class=\"_ _2\"></span>de diensten en transformatieprojecten om<span class=\"ws1\">-</span>va<span class=\"_ _0\"></span>tten die gericht zijn op de ver<span class=\"_ _0\"></span>eenvoudigin<span class=\"_ _0\"></span>g, s<span class=\"_ _0\"></span>tandaardisering en moderniserin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an het IT<span class=\"_ _0\"></span>-landschap v<span class=\"_ _2\"></span>an Agfa, w<span class=\"_ _2\"></span>aaron<span class=\"ws1\">-</span>der de harmoniserin<span class=\"_ _0\"></span>g van <span class=\"_ _0\"></span>Agfa<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s ERP<span class=\"_ _0\"></span>-, CRM-,<span class=\"_ _0\"></span> HR- en digitale werkplek<span class=\"_ _2\"></span>oplossingen. Door<span class=\"_ _0\"></span> de IT<span class=\"_ _0\"></span>-ervaring <span class=\"_ _0\"></span>voor de meer<span class=\"_ _2\"></span> dan 7<span class=\"_ _0\"></span>.000 w<span class=\"_ _0\"></span>erknemers van <span class=\"_ _0\"></span>Agfa te personaliser<span class=\"_ _0\"></span>en en aanzienlijk te v<span class=\"_ _0\"></span>erbeteren, zal <span class=\"_ _0\"></span>Atos hen laten g<span class=\"_ _0\"></span>enieten van het hoogs<span class=\"_ _0\"></span>te nivea<span class=\"_ _0\"></span>u van <span class=\"_ _0\"></span>werknemerservarin<span class=\"_ _0\"></span>g in de sector en hen helpen om v<span class=\"_ _0\"></span>erder<span class=\"_ _0\"></span> te innover<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> hun klanten. Het p<span class=\"_ _0\"></span>artnership heeft het volg<span class=\"_ _0\"></span>ende e\ue618ect gehad op de b<span class=\"_ _0\"></span>alans v<span class=\"_ _0\"></span>an de Groep:E\ue61eect van de afstoting op de balans van de GroepMILJOEN EURO<span class=\"_ _27c\"> </span><span class=\"ffc ls1 ws1\">\ue61f\ue61e\ue61f\ue61f</span>V<span class=\"_ _2\"></span>erplichtingen wegens vergoedingen na uitdiensttreding<span class=\"_ _27d\"> </span>\ue61fV<span class=\"_ _2\"></span>oorziening<span class=\"_ _68\"> </span>\ue61dKortlopende verplichtingen<span class=\"_ _27e\"> </span>\ue61fT<span class=\"_ _2\"></span>otaal afgestoten verplichtingen<span class=\"_ _71\"> </span>\ue618Overnameprijs<span class=\"_ _27f\"> </span>(\ue618)Betaalde prijs voor de verkoop van afgestoten activiteiten<span class=\"_ _158\"> </span>(\ue618)De herstructureringspr<span class=\"_ _0\"></span>ovisie met betr<span class=\"_ _0\"></span>ekking tot dez<span class=\"_ _0\"></span>e afgestoten activ<span class=\"_ _0\"></span>iteiten bedraagt 14 miljoen E<span class=\"_ _0\"></span>uro en w<span class=\"_ _0\"></span>erd reeds in Q<span class=\"_ _2\"></span>4 van 2<span class=\"_ _0\"></span>021 aang<span class=\"_ _0\"></span>elegd.<span class=\"_ _0\"></span> In de loop v<span class=\"_ _0\"></span>an 2022 w<span class=\"_ _0\"></span>erd een terugn<span class=\"_ _0\"></span>ame van 3 miljoen eur<span class=\"_ _0\"></span>o geboek<span class=\"_ _0\"></span>t op deze herstr<span class=\"_ _0\"></span>uctureringspro<span class=\"_ _0\"></span>vi<span class=\"ws1\">-</span>sie ten gevolg<span class=\"_ _0\"></span>e van nieu<span class=\"_ _0\"></span>we feiten en beoor<span class=\"_ _0\"></span>delingen (zie toelichting 9).<span class=\"_ _2\"></span> De afstoting heeft geen ander e\ue618ect g<span class=\"_ _0\"></span>ehad op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. 20.2 Afstotingen 2021Gedurende 20<span class=\"_ _0\"></span>21 zijn er g<span class=\"_ _0\"></span>een afstotingen g<span class=\"_ _0\"></span>eweest.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__40-1": {
   "value": "BEHEER <span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>AN FINANCI\u00cbLE RISICO\u2019S EN FINANCI\u00cbLE INSTRUMENTENBij de uitoefening v<span class=\"_ _2\"></span>an haar bedrijfsactiviteit <span class=\"_ _0\"></span>wordt de Gr<span class=\"_ _0\"></span>oep blootgesteld aan een a<span class=\"_ _0\"></span>antal \ue616nanci\u00eble risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s \u2013 zoals het v<span class=\"_ _2\"></span>alutari<span class=\"ls1 ws1\">-</span>sico,<span class=\"_ _0\"></span> het renterisico<span class=\"_ _0\"></span>, het risico v<span class=\"_ _0\"></span>erbonden aan de prijsschommelingen <span class=\"_ _0\"></span>van de gr<span class=\"_ _0\"></span>ondsto\ue618en, het liquiditeitsrisico en het kr<span class=\"_ _0\"></span>ediet-<span class=\"ls1 ws1\"> </span>risico \u2013 die de \ue616nanci\u00eble positie en het bedrijfsres<span class=\"_ _0\"></span>ultaat kunnen be\u00efn<span class=\"_ _2\"></span>vloeden. De doelstelling<span class=\"_ _0\"></span>en, grondslag<span class=\"_ _0\"></span>en en procedur<span class=\"_ _0\"></span>es van de Gr<span class=\"_ _0\"></span>oep voor<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at betreft het be<span class=\"_ _0\"></span>heer v<span class=\"_ _2\"></span>an deze risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s worden beschr<span class=\"_ _0\"></span>even in deze toe<span class=\"_ _0\"></span>lichting.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor het beheer<span class=\"_ _2\"></span> van de \ue616nanci\u00eble risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s kan de Groep gebruik<span class=\"_ _0\"></span> maken <span class=\"_ _0\"></span>van afg<span class=\"_ _0\"></span>eleide \ue616nanci\u00eble instrumenten.<span class=\"_ _2\"></span> Het gebruik v<span class=\"_ _0\"></span>an deze instr<span class=\"_ _0\"></span>umenten is onderworpen aan interne controles en uniforme r<span class=\"_ _0\"></span>egelgev<span class=\"_ _0\"></span>ing opgesteld door<span class=\"_ _2\"></span> het centraal \u2018T<span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>asury Committee<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _2\"></span>an de Groep. Gebruikte deriv<span class=\"_ _2\"></span>aten zijn \u2018<span class=\"_ _2\"></span>over-the-counter\u2019<span class=\"_ _0\"></span> \ue616nanci\u00eble instrumenten,<span class=\"_ _0\"></span> voorname<span class=\"_ _0\"></span>lijk termijnw<span class=\"_ _0\"></span>isselverrichting<span class=\"_ _0\"></span>en.\ue619\ue690.<span class=\"_ _0\"></span> MARKTRISICO21.<span class=\"_ _2\"></span>1 V<span class=\"_ _2\"></span>alutarisicoHet v<span class=\"_ _0\"></span>alutarisico is het risico dat de re\u00eble w<span class=\"_ _2\"></span>aarde of toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _2\"></span>an een \ue616nancieel instrument zullen schom<span class=\"ws1\">-</span>melen als gevolg <span class=\"_ _0\"></span>van w<span class=\"_ _0\"></span>isselk<span class=\"_ _0\"></span>oersver<span class=\"_ _2\"></span>anderingen. In het beheer<span class=\"_ _0\"></span> van <span class=\"_ _0\"></span>valutarisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s wor<span class=\"_ _0\"></span>dt een onderscheid gemaak<span class=\"_ _2\"></span>t tussen drie types v<span class=\"_ _2\"></span>an valutarisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s: het valutatr<span class=\"_ _2\"></span>ansactierisico, het v<span class=\"_ _2\"></span>alutatranslatierisico en het economische risico v<span class=\"_ _0\"></span>erbonden aan transacties in <span class=\"_ _0\"></span>vreemde munten.De Groep is blootgeste<span class=\"_ _0\"></span>ld aan een v<span class=\"_ _0\"></span>alutatransa<span class=\"_ _0\"></span>ctierisico op handelsv<span class=\"_ _0\"></span>orderingen,<span class=\"_ _2\"></span> handelsschulden en andere monetaire posten uitgedruk<span class=\"_ _2\"></span>t in een andere munt dan de functionele munt v<span class=\"_ _0\"></span>an de Onderneming.<span class=\"_ _0\"></span> Het valuta<span class=\"_ _0\"></span>transactierisico ontsta<span class=\"_ _0\"></span>at eveneens uit de v<span class=\"_ _2\"></span>ariabiliteit van de kasstr<span class=\"_ _0\"></span>omen uit verw<span class=\"_ _0\"></span>achte toekomstig<span class=\"_ _0\"></span>e transa<span class=\"_ _0\"></span>cties. De resulta<span class=\"_ _0\"></span>ten en \ue616nanci\u00eble positie van gr<span class=\"_ _0\"></span>oepsondernemingen die een functionele <span class=\"_ _0\"></span>valuta he<span class=\"_ _0\"></span>bben die verschillend is v<span class=\"_ _2\"></span>an de euro, zijn onderhev<span class=\"_ _0\"></span>ig aan een v<span class=\"_ _0\"></span>a<span class=\"ws1\">-</span>lutatransl<span class=\"_ _0\"></span>atierisico.<span class=\"_ _0\"></span> Het economische v<span class=\"_ _0\"></span>alutarisico is het risico dat de toek<span class=\"_ _0\"></span>omstige kasstr<span class=\"_ _0\"></span>omen en resultaten v<span class=\"_ _2\"></span>an de buiten-landse activiteiten k<span class=\"_ _2\"></span>unnen schommelen. Het economische valutarisico is in z<span class=\"_ _0\"></span>eer hog<span class=\"_ _0\"></span>e mate a\ue607anke<span class=\"_ _0\"></span>lijk v<span class=\"_ _0\"></span>an andere fa<span class=\"_ _0\"></span>ctoren zoals de concurr<span class=\"_ _0\"></span>entiepositie van de buitenl<span class=\"_ _0\"></span>andse activiteit binnen een bedrijfstak,<span class=\"_ _0\"></span> de rela<span class=\"_ _0\"></span>tie met klanten en lever<span class=\"_ _0\"></span>anciers.In het beheer <span class=\"_ _0\"></span>van de v<span class=\"_ _2\"></span>alutarisico<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>s richt het centrale thesa<span class=\"_ _0\"></span>uriedepartement zich voorn<span class=\"_ _0\"></span>amelijk op het v<span class=\"_ _2\"></span>alutatransactierisico en het v<span class=\"_ _0\"></span>alutatransla<span class=\"_ _0\"></span>tierisico,<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>ar het bedrijfsm<span class=\"_ _0\"></span>anagement zich voorn<span class=\"_ _0\"></span>amelijk richt op het beheer<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an het economisch valutarisico door<span class=\"_ _2\"></span> middel van natuurlijk<span class=\"_ _0\"></span>e dekkingen.Elk v<span class=\"_ _2\"></span>an hogervernoemde valutarisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s be\u00efnvloedt de j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening op een verschillende manier<span class=\"_ _2\"></span>. De v<span class=\"_ _0\"></span>olgende w<span class=\"_ _0\"></span>isselkoersen werden toeg<span class=\"_ _0\"></span>epast:Gemiddelde koers<span class=\"_ _1fb\"> </span>Slotkoers per einde boekjaar\ue61f\ue61e\ue61f\ue61d<span class=\"_ _3f\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _3f\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _3f\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>EUR/USD<span class=\"_ _247\"> </span>\ue61d,\ue61d\ue61c\ue61a\ue616\ue618\ue617<span class=\"_ _8c\"> </span>\ue61d,\ue61e\ue618\ue61a\ue61c\ue61b\ue61b\ue61d,\ue61d\ue61a\ue61f\ue617<span class=\"_ _26d\"> </span>\ue61d,\ue61e\ue617\ue617\ue617EUR/GBP<span class=\"_ _280\"> </span>\ue61e,\ue61c\ue617\ue61e\ue61e\ue61f<span class=\"_ _166\"> </span>\ue61e,\ue61c\ue618\ue61f\ue617\ue61f\ue61f<span class=\"_ _db\"> </span>\ue61e,\ue61c\ue616\ue61e\ue61f\ue61c<span class=\"_ _196\"> </span>\ue61e,\ue61c\ue61c\ue617\ue61b\ue61aEUR/RMB<span class=\"_ _24b\"> </span>\ue619,\ue617\ue61a\ue61a\ue618\ue619\ue616<span class=\"_ _166\"> </span>\ue619,\ue61e\ue61c\ue61e\ue61f\ue61f\ue61d\ue619,\ue61d\ue61b\ue616\ue619<span class=\"_ _26d\"> </span>\ue619,\ue61a\ue618\ue61c\ue61fEUR/CAD<span class=\"_ _247\"> </span>\ue61d,\ue616\ue61c\ue61a\ue616\ue61c\ue61b<span class=\"_ _166\"> </span>\ue61d,\ue61a\ue619\ue61e\ue61a\ue618\ue617<span class=\"_ _1e3\"> </span>\ue61d,\ue616\ue61a\ue61b\ue61a<span class=\"_ _281\"> </span>\ue61d,\ue616\ue616\ue616EUR/AUD\ue61d,\ue618\ue619\ue616\ue61c\ue61f\ue617<span class=\"_ _166\"> </span>\ue61d,\ue618\ue61d\ue619\ue61a\ue617\ue61d<span class=\"_ _1e3\"> </span>\ue61d,\ue618\ue617\ue61d\ue618\ue61d,\ue618\ue617\ue61b\ue61aEUR/INR<span class=\"_ _282\"> </span>\ue61c\ue619,\ue616\ue619\ue61b\ue619\ue619\ue61c<span class=\"_ _89\"> </span>\ue61c\ue61f,\ue619\ue61d\ue61a\ue61c\ue61e\ue61c<span class=\"_ _db\"> </span>\ue61c\ue616,\ue61f\ue61f\ue61b\ue61f<span class=\"_ _26d\"> </span>\ue61c\ue61c,\ue61d\ue619\ue61dEUR/HKD<span class=\"_ _251\"> </span>\ue61b,\ue61d\ue61b\ue61c\ue61f\ue61c<span class=\"_ _166\"> </span>\ue61c,\ue61f\ue618\ue61d\ue616\ue61e\ue61b\ue61c,\ue61c\ue61a\ue61a\ue61a<span class=\"_ _26d\"> </span>\ue61c,\ue61a\ue61d\ue617\ue61aHet centrale thesaurie<span class=\"_ _0\"></span>departement controleert en beheert de <span class=\"_ _0\"></span>valutarisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s v<span class=\"_ _2\"></span>anuit de impact die ze hebben op zow<span class=\"_ _0\"></span>el de balans als de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>.21.<span class=\"_ _2\"></span>1.1. <span class=\"_ _2\"></span>Valutatransactierisico \u2013 impact op de balansDe munten die aanleiding gev<span class=\"_ _0\"></span>en tot een valuta<span class=\"_ _0\"></span>transactierisico zijn als <span class=\"_ _0\"></span>volgt:IndekkingsinstrumentenNettopositie van vorderin-Geldmiddelen,  NettopositieMILJOEN  gen en schuldenkasequivalenten, leningen  DerivatenVREEMDE MUNTEENHEIDen deposito\u2019<span class=\"_ _0\"></span>s\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cUS dollar<span class=\"_ _283\"> </span>\ue616\ue616,\ue61e<span class=\"_ _284\"> </span>\ue619,\ue61d<span class=\"_ _1dd\"> </span>(\ue616\ue61c,\ue619)<span class=\"_ _238\"> </span>\ue61f,\ue616Chinese renminbi<span class=\"_ _23e\"> </span>\ue61d\ue61b\ue61e,\ue61b<span class=\"_ _e8\"> </span>(\ue61d\ue61c\ue617,\ue616)<span class=\"_ _d1\"> </span>-<span class=\"_ _238\"> </span>\ue616,\ue618Pond sterling<span class=\"_ _241\"> </span>\ue619,\ue616<span class=\"_ _285\"> </span>(\ue617,\ue617)<span class=\"_ _129\"> </span>-<span class=\"_ _bd\"> </span>\ue61e,\ue61cCanadese dollar<span class=\"_ _286\"> </span>(\ue61d,\ue61c)<span class=\"_ _284\"> </span>\ue61e,\ue619<span class=\"_ _129\"> </span>-<span class=\"_ _287\"> </span>(\ue61d,\ue61d)Australische dollar<span class=\"_ _1be\"> </span>\ue617,\ue61f<span class=\"_ _285\"> </span>(\ue616,\ue61c)<span class=\"_ _129\"> </span>-<span class=\"_ _bd\"> </span>\ue61d,\ue616Indiase roepie<span class=\"_ _252\"> </span>\ue61f\ue617\ue61a,\ue61b<span class=\"_ _129\"> </span>-<span class=\"_ _288\"> </span>(\ue61a\ue617\ue618,\ue61e)<span class=\"_ _23f\"> </span>(\ue61d\ue61e\ue61d,\ue61d)Hong Kong dollar<span class=\"_ _286\"> </span>\ue61a,\ue61f<span class=\"_ _289\"> </span>(\ue61f,\ue618)<span class=\"_ _129\"> </span>-<span class=\"_ _bd\"> </span>\ue61e,\ue61c\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fUS dollar<span class=\"_ _283\"> </span>\ue61f\ue61c,\ue619<span class=\"_ _244\"> </span>\ue61f\ue617,\ue617<span class=\"_ _1dd\"> </span>(\ue616\ue61c,\ue619)<span class=\"_ _238\"> </span>\ue617,\ue617Chinese renminbi<span class=\"_ _23e\"> </span>\ue61d\ue618\ue616,\ue61e<span class=\"_ _e8\"> </span>(\ue61d\ue616\ue61a,\ue61d)<span class=\"_ _d1\"> </span>-<span class=\"_ _32\"> </span>\ue61d\ue61e,\ue61bPond sterling<span class=\"_ _241\"> </span>\ue61b,\ue618<span class=\"_ _1e6\"> </span>(\ue61d\ue61a,\ue61f)<span class=\"_ _129\"> </span>-<span class=\"_ _287\"> </span>(\ue61a,\ue619)Canadese dollar<span class=\"_ _286\"> </span>(\ue616,\ue61b)<span class=\"_ _284\"> </span>\ue61f,\ue619<span class=\"_ _129\"> </span>-<span class=\"_ _287\"> </span>(\ue61f,\ue61f)Australische dollar<span class=\"_ _1be\"> </span>\ue61f,\ue617<span class=\"_ _285\"> </span>(\ue61d,\ue616)<span class=\"_ _129\"> </span>-<span class=\"_ _bd\"> </span>\ue61d,\ue61fIndiase roepie<span class=\"_ _252\"> </span>\ue619\ue617\ue61c,\ue618<span class=\"_ _129\"> </span>-<span class=\"_ _c1\"> </span>(\ue61b\ue61b\ue61a)<span class=\"_ _23f\"> </span>(\ue61f\ue61f\ue616,\ue618)Hong Kong dollar<span class=\"_ _286\"> </span>\ue617,\ue61d<span class=\"_ _289\"> </span>(\ue617,\ue61d)<span class=\"_ _129\"> </span>-<span class=\"_ _e9\"> </span>-De Groep beschouwt g<span class=\"_ _0\"></span>eldmiddelen, kasequiv<span class=\"_ _2\"></span>alenten, deposito<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en leningen aangehouden in <span class=\"_ _0\"></span>vreemde munteenheden als natuurlijke inde<span class=\"_ _0\"></span>kkingen v<span class=\"_ _2\"></span>an het vreemde valutarisico <span class=\"_ _0\"></span>met betrekking tot de nettopositie v<span class=\"_ _2\"></span>an vorderingen en schulden in die desbetre\ue618ende munt.In het beheer <span class=\"_ _0\"></span>van de imp<span class=\"_ _0\"></span>act v<span class=\"_ _0\"></span>an het v<span class=\"_ _0\"></span>alutatransa<span class=\"_ _0\"></span>ctierisico op de balans, tr<span class=\"_ _2\"></span>acht de Groep om zowe<span class=\"_ _0\"></span>l de gere<span class=\"_ _0\"></span>aliseerde als de niet-gere<span class=\"_ _0\"></span>aliseerde w<span class=\"_ _0\"></span>isselkoersr<span class=\"_ _0\"></span>esultaten, die onts<span class=\"_ _0\"></span>taan uit de omrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an balansposten,<span class=\"_ _0\"></span> uitgedruk<span class=\"_ _0\"></span>t in een munt ver<span class=\"_ _0\"></span><span class=\"ws1\">-</span>schillend v<span class=\"_ _0\"></span>an de functionele munt v<span class=\"_ _0\"></span>an de Onderneming,<span class=\"_ _0\"></span> tot een minimum te herleiden.Om het uitstaande risico te beperken tot <span class=\"_ _0\"></span>vooropg<span class=\"_ _0\"></span>estelde aangep<span class=\"_ _0\"></span>aste risicolimieten, g<span class=\"_ _0\"></span>ebruikt het centr<span class=\"_ _2\"></span>ale thesauriedeparte<span class=\"ws1\">-</span>ment deriva<span class=\"_ _0\"></span>ten zoals termijn<span class=\"_ _0\"></span>wisselv<span class=\"_ _0\"></span>errichtingen, ter<span class=\"_ _2\"></span> indekking van het w<span class=\"_ _0\"></span>isselkoersrisico <span class=\"_ _0\"></span>verbonden aan in de balans opg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>nomen monetaire activ<span class=\"_ _2\"></span>a en verplichtingen. De uitsta<span class=\"_ _0\"></span>ande derivaten op 31 december<span class=\"_ _2\"></span> 2022 zijn termijnw<span class=\"_ _0\"></span>isselverrichting<span class=\"_ _0\"></span>en met looptijden v<span class=\"_ _0\"></span>an over<span class=\"_ _0\"></span> het algemeen minder<span class=\"_ _0\"></span> dan \u00e9\u00e9n jaar<span class=\"_ _2\"></span>.W<span class=\"_ _2\"></span>anneer deriv<span class=\"_ _0\"></span>aten gebr<span class=\"_ _0\"></span>uikt wor<span class=\"_ _2\"></span>den ter indekking v<span class=\"_ _0\"></span>an het wisselk<span class=\"_ _2\"></span>oersrisico verbonden aan in de balans opgenomen mo<span class=\"ws1\">-</span>netaire activ<span class=\"_ _2\"></span>a en verplichtingen, w<span class=\"_ _0\"></span>ordt er<span class=\"_ _0\"></span> geen \u2018<span class=\"_ _0\"></span>hedge accountin<span class=\"_ _0\"></span>g\u2019 toegep<span class=\"_ _0\"></span>ast. <span class=\"_ _0\"></span>Winsten of v<span class=\"_ _0\"></span>erliezen die v<span class=\"_ _0\"></span>oortvloeien uit de wa<span class=\"_ _0\"></span>ardering v<span class=\"_ _2\"></span>an deze deriva<span class=\"_ _0\"></span>ten tegen re\u00eble w<span class=\"_ _2\"></span>aarde wor<span class=\"_ _0\"></span>den opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>.21.<span class=\"_ _2\"></span>1.2 V<span class=\"_ _2\"></span>alutatranslatierisico \u2013 impact op de balansV<span class=\"_ _2\"></span>alutakoersv<span class=\"_ _0\"></span>erschillen die voortvloeien uit de omr<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>esultaten en \ue616nanci\u00eble positie v<span class=\"_ _2\"></span>an groepsondernemin<span class=\"ws1\">-</span>gen die een functionele munt hebben die <span class=\"_ _0\"></span>verschillend is v<span class=\"_ _0\"></span>an de presentatiemunt v<span class=\"_ _2\"></span>an de Groep, <span class=\"_ _0\"></span>worden in de niet-g<span class=\"_ _0\"></span>ereali-seerde res<span class=\"_ _0\"></span>ultaten getoond onder<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alutakoersv<span class=\"_ _0\"></span>erschillen, tenzij er<span class=\"_ _0\"></span> een afdekkingmech<span class=\"_ _0\"></span>anisme bestaat.Alle groepsondernemingen en g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelnemingen he<span class=\"_ _0\"></span>bben als functionele munt de munt v<span class=\"_ _0\"></span>an het land w<span class=\"_ _0\"></span>aarin ze operationee<span class=\"_ _0\"></span>l zijn. Munten die aanleiding g<span class=\"_ _0\"></span>even tot het v<span class=\"_ _0\"></span>alutatr<span class=\"_ _0\"></span>anslatierisico op de balans betr<span class=\"_ _0\"></span>e\ue618en voorname<span class=\"_ _0\"></span>lijk de US dollar<span class=\"_ _2\"></span>, de Chinese renminbi,<span class=\"_ _0\"></span> de Braziliaanse r<span class=\"_ _0\"></span>eal,<span class=\"_ _0\"></span> de Mexicaanse peso<span class=\"_ _0\"></span>, de A<span class=\"_ _0\"></span>ustralische doll<span class=\"_ _0\"></span>ar en het Britse pond.Netto-investering in een buitenlandse entiteitMILJOEN VREEMDE MUNTEENHEID\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _13b\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>US dollar<span class=\"_ _260\"> </span>\ue61f\ue61a\ue61f<span class=\"_ _25b\"> </span>\ue61d\ue61c\ue616Chinese renminbi<span class=\"_ _28a\"> </span>\ue618\ue619\ue61c<span class=\"_ _25b\"> </span>\ue618\ue61b\ue617Braziliaanse real<span class=\"_ _1d8\"> </span>\ue61b\ue61f<span class=\"_ _d8\"> </span>\ue617\ue61fAustralische dollar<span class=\"_ _25c\"> </span>\ue616\ue61e<span class=\"_ _19c\"> </span>\ue61d\ue619Mexicaanse peso<span class=\"_ _158\"> </span>\ue61f\ue61a\ue616<span class=\"_ _25b\"> </span>\ue61f\ue61d\ue61bPond sterling<span class=\"_ _1ca\"> </span>(\ue619\ue619)<span class=\"_ _19c\"> </span>\ue61d\ue616Het centrale thesaurie<span class=\"_ _0\"></span>departement volgt het tr<span class=\"_ _2\"></span>anslatierisico op kw<span class=\"_ _0\"></span>artaalbasis op en ste<span class=\"_ _0\"></span>lt corrigerende acties <span class=\"_ _0\"></span>voor a<span class=\"_ _0\"></span>an het Executive Man<span class=\"_ _0\"></span>agement indien nodig.21.<span class=\"_ _2\"></span>1.3 V<span class=\"_ _2\"></span>alutarisico \u2013 impact op de winst- en verliesrekeningHet v<span class=\"_ _0\"></span>alutarisico dat de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _2\"></span>ening be\u00efnvloedt, om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t het valutarisico d<span class=\"_ _0\"></span>at ontstaat uit de v<span class=\"_ _2\"></span>ariabiliteit van de kas<span class=\"ls1\">-</span>stromen uit v<span class=\"_ _0\"></span>erwachte toek<span class=\"_ _0\"></span>omstige tr<span class=\"_ _0\"></span>ansacties uitgedr<span class=\"_ _0\"></span>ukt in vr<span class=\"_ _0\"></span>eemde valuta alsook<span class=\"_ _0\"></span> het risico verbonden aan schomme<span class=\"_ _0\"></span>lingen van de r<span class=\"_ _0\"></span>esultaten v<span class=\"_ _2\"></span>an de buitenlandse activiteiten bij de omrekenin<span class=\"_ _0\"></span>g naar de pr<span class=\"_ _0\"></span>esentatiemunt (eur<span class=\"_ _0\"></span>o). Het centr<span class=\"_ _2\"></span>ale thesaurie<span class=\"ls1 ws1\">-</span>departement beheert beide risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s samen.De munten die het v<span class=\"_ _0\"></span>alutarisico op de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g be\u00efnvloeden,<span class=\"_ _2\"></span> betre\ue618en voornamelijk de US dollar<span class=\"_ _2\"></span>, de Chinese renminbi, de C<span class=\"_ _0\"></span>anadese dollar<span class=\"_ _2\"></span>, het pond sterling<span class=\"_ _0\"></span>, de A<span class=\"_ _0\"></span>ustr<span class=\"_ _0\"></span>alische dollar<span class=\"_ _2\"></span>, de Kore<span class=\"_ _0\"></span>aanse won,<span class=\"_ _0\"></span> de Indiase roepie<span class=\"_ _2\"></span>, de Japanse yen en de Zw<span class=\"_ _0\"></span>itserse frank.Aan de hand v<span class=\"_ _0\"></span>an aanbeveling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het centrale <span class=\"_ _0\"></span>\u2018T<span class=\"_ _2\"></span>reasury Committee<span class=\"_ _2\"></span>\u2019 beslist het Executiv<span class=\"_ _0\"></span>e Management ov<span class=\"_ _0\"></span>er de te v<span class=\"_ _0\"></span>olgen indekkingspolitiek r<span class=\"_ _0\"></span>ekening houdend met de bes<span class=\"_ _0\"></span>taande marktsitu<span class=\"_ _0\"></span>atie.<span class=\"_ _2\"></span> De groepsobjectieven inzake beheer<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de impact v<span class=\"_ _2\"></span>an<span class=\"_ _9\"></span> het v<span class=\"_ _0\"></span>alutarisico op de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening dienen om de voorspelb<span class=\"_ _0\"></span>aarheid v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble resulta<span class=\"_ _0\"></span>ten te verhogen en tevens de Groep toe te la<span class=\"_ _0\"></span>ten in te spelen op de snel ver<span class=\"_ _2\"></span>anderende economische omgeving<span class=\"_ _0\"></span>. Dit gebeurt door<span class=\"_ _2\"></span> middel van prijs<span class=\"ls1 ws1\">-</span>aanpassing<span class=\"_ _0\"></span>en en bijsturingen v<span class=\"_ _2\"></span>an de productie.De Groep gebr<span class=\"_ _0\"></span>uikt termijnw<span class=\"_ _0\"></span>isselverrichtin<span class=\"_ _0\"></span>gen om het v<span class=\"_ _0\"></span>alutarisico met betrekking tot toek<span class=\"_ _2\"></span>omstige transacties af te dekk<span class=\"_ _0\"></span>en. Deze termijn<span class=\"_ _0\"></span>wisselv<span class=\"_ _0\"></span>errichtingen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eduid als kasstroomaf<span class=\"_ _0\"></span>dekkingen.<span class=\"_ _0\"></span> De Groep duidt enk<span class=\"_ _0\"></span>el de contante prijs v<span class=\"_ _0\"></span>an het termijncontract a<span class=\"_ _0\"></span>an als afdekkingsinstrument <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>valutarisico en p<span class=\"_ _0\"></span>ast een afdekkingsr<span class=\"_ _2\"></span>atio van 1:1 toe<span class=\"_ _0\"></span>. Het rente<span class=\"_ _0\"></span>deel van het termijncontr<span class=\"_ _2\"></span>act wordt uitgesloten in de af<span class=\"_ _0\"></span>dekkingsrel<span class=\"_ _0\"></span>atie en wor<span class=\"_ _0\"></span>dt apart geboek<span class=\"_ _2\"></span>t in het \ue616nancieel resultaat. Het is de stra<span class=\"_ _0\"></span>tegie van de Gr<span class=\"_ _0\"></span>oep om steeds de kritische v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den van het af<span class=\"_ _0\"></span>dekkingsinstrument af te stemmen met het af<span class=\"_ _0\"></span>gedek<span class=\"_ _0\"></span>te risico.<span class=\"_ _0\"></span> Het bestaan v<span class=\"_ _2\"></span>an de economische relatie tussen het afdekkingsins<span class=\"_ _0\"></span>trument en het afgedek<span class=\"_ _2\"></span>te risico wordt aangetoond aan de hand v<span class=\"_ _2\"></span>an de munteenheid, bedrag en timing v<span class=\"_ _2\"></span>an de respectieve kasstromen.<span class=\"_ _0\"></span> De Groep beoor<span class=\"_ _0\"></span>deelt steeds of het aan<span class=\"ls1 ws1\">-</span>geduide afde<span class=\"_ _0\"></span>kkingsinstrument verw<span class=\"_ _2\"></span>acht wordt om e\ue618ectief te zijn en inderd<span class=\"_ _0\"></span>aad e\ue618ectief gewees<span class=\"_ _0\"></span>t is om de ver<span class=\"_ _0\"></span>anderingen in kasstromen v<span class=\"_ _2\"></span>an afdekkingsinstrument en afg<span class=\"_ _0\"></span>edekte risico te compenser<span class=\"_ _0\"></span>en. Hiervoor<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt de \u2018h<span class=\"_ _0\"></span>ypothetical deriv<span class=\"_ _0\"></span>ative<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>-me<span class=\"ls1 ws1\">-</span>thode gebruik<span class=\"_ _0\"></span>t. Er<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt zeer<span class=\"_ _0\"></span> weinig ine\ue618ectiviteit <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>cht uit de kasstroomaf<span class=\"_ _0\"></span>dekkingen.<span class=\"_ _0\"></span> In deze r<span class=\"_ _0\"></span>elaties kan ine\ue618ectiviteit veroorza<span class=\"_ _0\"></span>akt wor<span class=\"_ _2\"></span>den door kredietw<span class=\"_ _2\"></span>aardigheid v<span class=\"_ _0\"></span>an de tegenpartij en dat <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s die niet vervat zitten in de r<span class=\"_ _0\"></span>e\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de termijnwisselverrichting<span class=\"_ _0\"></span>en. Ine\ue618ectiv<span class=\"_ _0\"></span>iteit kan eveneens ver<span class=\"_ _0\"></span>oorzaakt <span class=\"_ _0\"></span>worden door<span class=\"_ _2\"></span> veranderingen in de timin<span class=\"_ _0\"></span>g van de af<span class=\"_ _0\"></span>dekkingstr<span class=\"_ _0\"></span>ansacties.In de loop v<span class=\"_ _0\"></span>an 2022 duidde de Gr<span class=\"_ _0\"></span>oep termijnwis<span class=\"_ _0\"></span>selcontracten a<span class=\"_ _0\"></span>an als kasstroomaf<span class=\"_ _0\"></span>dekkingen v<span class=\"_ _2\"></span>an het vreemde v<span class=\"_ _0\"></span>alutarisico in US dollar <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>aan de Groep is blootgesteld op haar<span class=\"_ _2\"></span> zeer w<span class=\"_ _0\"></span>aarschijnlijke toe<span class=\"_ _0\"></span>komstige <span class=\"_ _0\"></span>verkopen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de volgende 12 ma<span class=\"_ _0\"></span>anden.Het e\ue618ectieve deel v<span class=\"_ _2\"></span>an de winsten op de termijnw<span class=\"_ _0\"></span>isselcontra<span class=\"_ _0\"></span>cten werd g<span class=\"_ _0\"></span>eboekt in de niet-g<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten (31 decem<span class=\"ls1 ws1\">-</span>ber 20<span class=\"_ _2\"></span>22: -2 miljoen euro na winstbe<span class=\"_ _0\"></span>lastingen; 31 december<span class=\"_ _2\"></span> 2021: -2 miljoen euro na w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en). In de loop <span class=\"_ _0\"></span>van 2<span class=\"_ _0\"></span>022 werden <span class=\"_ _0\"></span>verliezen ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an 5 miljoen euro opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erliezen ten belope <span class=\"_ _0\"></span>van 5 miljoen euro wer<span class=\"_ _2\"></span>den geboekt in mindering v<span class=\"_ _2\"></span>an opbrengsten. In de loop v<span class=\"_ _2\"></span>an 2021 wer<span class=\"_ _0\"></span>den verliez<span class=\"_ _0\"></span>en ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro opgenomen in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> W<span class=\"_ _0\"></span>insten ten belope v<span class=\"_ _2\"></span>an 1 miljoen euro werden ge<span class=\"_ _0\"></span>herklasseerd <span class=\"_ _0\"></span>vanuit de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten naar<span class=\"_ _0\"></span> opbrengsten.<span class=\"_ _0\"></span> Belasting<span class=\"_ _0\"></span>en ten belope v<span class=\"_ _0\"></span>an 1 miljoen euro wer<span class=\"_ _2\"></span>den geboekt in mindering v<span class=\"_ _2\"></span>an<span class=\"_ _9\"></span> de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten.Een reconciliatie in ta<span class=\"_ _0\"></span>belformaat v<span class=\"_ _2\"></span>an de evolutie van de af<span class=\"_ _0\"></span>dekkingsreserve w<span class=\"_ _0\"></span>ordt toegev<span class=\"_ _0\"></span>oegd in toelichtin<span class=\"_ _0\"></span>g 21.4 \u2018Samenv<span class=\"_ _2\"></span>at<span class=\"ls1 ws1\">-</span>tende tabel v<span class=\"_ _2\"></span>an de afdekkingsreserve<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>\u2019In de volgende ta<span class=\"_ _0\"></span>bel wor<span class=\"_ _0\"></span>den de e\ue618ecten weerg<span class=\"_ _0\"></span>egeven die de kass<span class=\"_ _0\"></span>troomafdekkin<span class=\"_ _0\"></span>gen ter<span class=\"_ _0\"></span> indekking v<span class=\"_ _0\"></span>an het v<span class=\"_ _0\"></span>alutarisico gehad hebben op de \ue616nanci\u00eble staten:\ue61f\ue61e\ue61f\ue61fGedurende de periode - \ue61f\ue61e\ue61f\ue61fBoekwaardeMILJOEN EUROT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid Overige \ue614nan-Opbreng-\ue61d\ue617<span class=\"_ _96\"> </span>-<span class=\"_ _182\"> </span>(\ue61d,\ue61e)<span class=\"_ _183\"> </span>Derivaten<span class=\"_ _2f\"> </span>(\ue618)<span class=\"_ _a3\"> </span>-\ue618<span class=\"_ _a3\"> </span>-als kasstroomafdekkingencieringskostensten\ue61f\ue61e\ue61f\ue61dGedurende de periode - \ue61f\ue61e\ue61f\ue61dBoekwaardeMILJOEN EUROT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid Overige \ue614nan-Opbreng-\ue61d\ue618<span class=\"_ _96\"> </span>-<span class=\"_ _182\"> </span>(\ue61d,\ue61e)<span class=\"_ _183\"> </span>Derivaten<span class=\"_ _2f\"> </span>(\ue61a)<span class=\"_ _a3\"> </span>-(\ue61d)<span class=\"_ _a3\"> </span>-als kasstroomafdekkingencieringskostenstenKasstroomaf<span class=\"_ _0\"></span>dekkingen die het v<span class=\"_ _2\"></span>alutarisico indekken hebben de volg<span class=\"_ _0\"></span>ende looptijden: Looptijd\ue61f\ue61e\ue61f\ue61fT<span class=\"_ _2\"></span>ussen \ue61c en T<span class=\"_ _2\"></span>ussen \ue61d en Meer dan \ue61c jaar\ue61d\ue612maanden\ue61c\ue61f\ue612maandenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingenUS Nominaal bedrag netto in miljoenen vreemde munteenheid\ue61d\ue61c<span class=\"_ _246\"> </span>-<span class=\"_ _1b0\"> </span>-dollarGemiddelde termijnkoers EUR: USD\ue61d,\ue61d\ue61f\ue619\ue619\ue61e<span class=\"_ _246\"> </span>-<span class=\"_ _1b0\"> </span>-Looptijd\ue61f\ue61e\ue61f\ue61dT<span class=\"_ _2\"></span>ussen \ue61d en T<span class=\"_ _2\"></span>ussen \ue61a en Meer dan \ue61d jaar\ue61a\ue610maanden\ue61d\ue61f\ue610maandenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingenUS Nominaal bedrag netto in miljoenen vreemde munteenheid\ue61d\ue61c<span class=\"_ _246\"> </span>-<span class=\"_ _1b0\"> </span>-dollarGemiddelde termijnkoers EUR: USD<span class=\"_ _119\"> </span>\ue61d,\ue61f\ue61a\ue61f\ue616\ue61a<span class=\"_ _1b0\"> </span>-<span class=\"_ _246\"> </span>-21.<span class=\"_ _2\"></span>1.4 Gevo<span class=\"_ _9\"></span>eligheidsanalyse valutarisicoEen versterkin<span class=\"_ _0\"></span>g of verzw<span class=\"_ _0\"></span>akking v<span class=\"_ _0\"></span>an de euro met 10% ten op<span class=\"_ _0\"></span>zichte v<span class=\"_ _0\"></span>an de munten vermeld in ondersta<span class=\"_ _0\"></span>ande tabel zou on<span class=\"ws1\">-</span>derstaand positief of negatief e\ue618ect geh<span class=\"_ _0\"></span>ad hebben op de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening, geg<span class=\"_ _0\"></span>even dat alle andere risico<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariabelen constant gehouden wor<span class=\"_ _2\"></span>den.De gevoelig<span class=\"_ _0\"></span>heidsanalyse wer<span class=\"_ _0\"></span>d uitgevoer<span class=\"_ _2\"></span>d op de gebudgetteerde nettorisicopositie ing<span class=\"_ _0\"></span>eschat voor<span class=\"_ _2\"></span> het jaar 20<span class=\"_ _0\"></span>22, re<span class=\"_ _0\"></span>kening gehouden met de impa<span class=\"_ _0\"></span>ct van deriv<span class=\"_ _2\"></span>aten aangeduid als kasstr<span class=\"_ _0\"></span>oomafdekking<span class=\"_ _0\"></span>en.Winst- en verliesrekening\ue61f\ue61e\ue61f\ue61d<span class=\"_ _19e\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>V<span class=\"_ _2\"></span>ersterking van  V<span class=\"_ _2\"></span>erzwakking van  V<span class=\"_ _0\"></span>ersterking van  V<span class=\"_ _0\"></span>erzwakking van  MILJOEN EUROde euro met \ue61d\ue61e%de euro met \ue61d\ue61e%de euro met \ue61c\ue61e%de euro met \ue61c\ue61e%US dollar<span class=\"_ _163\"> </span>\ue61f,\ue61e<span class=\"_ _246\"> </span>(\ue61f,\ue61e)<span class=\"_ _139\"> </span>\ue618,\ue618<span class=\"_ _246\"> </span>(\ue618,\ue618)Chinese renminbi<span class=\"_ _1e4\"> </span>(\ue616,\ue617)<span class=\"_ _139\"> </span>\ue616,\ue617<span class=\"_ _246\"> </span>(\ue61f,\ue61f)<span class=\"_ _139\"> </span>\ue61f,\ue61fCanadese dollar<span class=\"_ _69\"> </span>\ue61e,\ue61a<span class=\"_ _246\"> </span>(\ue61e,\ue61a)<span class=\"_ _246\"> </span>(\ue61e,\ue616)<span class=\"_ _139\"> </span>\ue61e,\ue616Pond sterling<span class=\"_ _28b\"> </span>(\ue61a,\ue61f)<span class=\"_ _139\"> </span>\ue61a,\ue61f<span class=\"_ _246\"> </span>(\ue616,\ue61d)<span class=\"_ _139\"> </span>\ue616,\ue61dAustralische dollar<span class=\"_ _45\"> </span>(\ue61d,\ue617)<span class=\"_ _139\"> </span>\ue61d,\ue617<span class=\"_ _246\"> </span>(\ue61d,\ue61b)<span class=\"_ _139\"> </span>\ue61d,\ue61bIndiase roepie<span class=\"_ _69\"> </span>(\ue61a,\ue61f)<span class=\"_ _139\"> </span>\ue61a,\ue61f<span class=\"_ _246\"> </span>(\ue61a,\ue616)<span class=\"_ _139\"> </span>\ue61a,\ue616Koreaanse won<span class=\"_ _169\"> </span>(\ue61d,\ue61b)<span class=\"_ _139\"> </span>\ue61d,\ue61b<span class=\"_ _246\"> </span>(\ue61f,\ue61e)<span class=\"_ _139\"> </span>\ue61f,\ue61eZ<span class=\"_ _0\"></span>witserse frank<span class=\"_ _169\"> </span>(\ue61d,\ue61d)<span class=\"_ _139\"> </span>\ue61d,\ue61d<span class=\"_ _246\"> </span>(\ue61d,\ue61d)<span class=\"_ _139\"> </span>\ue61d,\ue61dJapanse yen<span class=\"_ _115\"> </span>(\ue61f,\ue61c)<span class=\"_ _139\"> </span>\ue61f,\ue61c<span class=\"_ _246\"> </span>(\ue61a,\ue618)<span class=\"_ _139\"> </span>\ue61a,\ue618Met betrekking tot kass<span class=\"_ _0\"></span>troomafdekkin<span class=\"_ _0\"></span>gen zou een v<span class=\"_ _0\"></span>ersterking<span class=\"_ _9\"></span>/v<span class=\"_ _0\"></span>erzwakkin<span class=\"_ _0\"></span>g met 10% v<span class=\"_ _0\"></span>an de euro ten opzichte <span class=\"_ _0\"></span>van de US dollar een imp<span class=\"_ _0\"></span>act hebben v<span class=\"_ _2\"></span>an + 1,5 miljoen/-1,5 miljoen euro in de niet-gere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten. Dez<span class=\"_ _0\"></span>e analyse ver<span class=\"_ _0\"></span>onder<span class=\"ws1\">-</span>stelt dat alle o<span class=\"_ _0\"></span>verige v<span class=\"_ _2\"></span>ariabelen, meer<span class=\"_ _0\"></span> bepaald de intrest<span class=\"_ _0\"></span>voeten constant ge<span class=\"_ _0\"></span>houden worden en houdt g<span class=\"_ _0\"></span>een rek<span class=\"_ _0\"></span>ening met de impact v<span class=\"_ _2\"></span>an <span class=\"_ _9\"></span>de toekomstige v<span class=\"_ _0\"></span>erkopen.21.2 RenterisicoHet renterisico is het risico dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde of toek<span class=\"_ _0\"></span>omstige kasstr<span class=\"_ _0\"></span>omen v<span class=\"_ _0\"></span>an een \ue616nancieel instrument zullen schom<span class=\"ls1 ws1\">-</span>melen als gevolg <span class=\"_ _0\"></span>van v<span class=\"_ _0\"></span>eranderin<span class=\"_ _0\"></span>gen in de marktr<span class=\"_ _0\"></span>ente.<span class=\"_ _2\"></span> De Groep is blootgesteld aan het renterisico v<span class=\"_ _0\"></span>erbonden aan haar<span class=\"_ _2\"></span> netto rentedr<span class=\"_ _0\"></span>agende schuldpositie inclusief v<span class=\"_ _0\"></span>alutasw<span class=\"_ _2\"></span>aps en hun rentecomponent die leningen en deposito<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s tussen ondernemingen v<span class=\"_ _2\"></span>an de Groep economisch afdekken.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor de bel<span class=\"_ _0\"></span>angrijkste munten is het r<span class=\"_ _0\"></span>entepro\ue616el hiervan op de<span class=\"_ _0\"></span> balansdatum als v<span class=\"_ _0\"></span>olgt:Winst- en verliesrekening\ue61f\ue61e\ue61f\ue61d<span class=\"_ _19e\"> </span>\ue61f\ue61e\ue61f\ue61fUitstaand bedrag<span class=\"_ _7f\"> </span>Uitstaand bedrag<span class=\"_ _9b\"> </span>Uitstaand bedrag<span class=\"_ _9b\"> </span>Uitstaand bedragAan vlottende Aan vaste Aan vlottende Aan vaste MILJOEN EUROinterestvoetinterestvoetinterestvoetinterestvoetEuro<span class=\"_ _28c\"> </span>(\ue61f\ue618\ue61e)<span class=\"_ _233\"> </span>-<span class=\"_ _1a6\"> </span>(\ue616)<span class=\"_ _233\"> </span>-US dollar<span class=\"_ _28d\"> </span>(\ue61a\ue61a)<span class=\"_ _233\"> </span>-<span class=\"_ _171\"> </span>(\ue61d\ue616)<span class=\"_ _233\"> </span>-Pond sterling<span class=\"_ _28e\"> </span>\ue61d<span class=\"_ _233\"> </span>-<span class=\"_ _171\"> </span>(\ue61f\ue616)<span class=\"_ _233\"> </span>-Chinese renminbi<span class=\"_ _17d\"> </span>(\ue61d\ue617)<span class=\"_ _233\"> </span>-<span class=\"_ _132\"> </span>(\ue61a\ue616)<span class=\"_ _28f\"> </span>-Australische dollar<span class=\"_ _1e2\"> </span>(\ue61f\ue61a)<span class=\"_ _233\"> </span>-<span class=\"_ _139\"> </span>(\ue619)<span class=\"_ _28f\"> </span>-Japanse yen<span class=\"_ _17a\"> </span>\ue61d\ue61a<span class=\"_ _28f\"> </span>-<span class=\"_ _145\"> </span>\ue61d\ue61d<span class=\"_ _233\"> </span>-Braziliaanse real<span class=\"_ _290\"> </span>\ue61d\ue618<span class=\"_ _28f\"> </span>-<span class=\"_ _145\"> </span>\ue61d\ue617<span class=\"_ _28f\"> </span>-Canadese dollar<span class=\"_ _218\"> </span>(\ue61d\ue61a)<span class=\"_ _28f\"> </span>-<span class=\"_ _132\"> </span>(\ue61f\ue61f)<span class=\"_ _28f\"> </span>-Hong Kong dollar<span class=\"_ _235\"> </span>(\ue61c)<span class=\"_ _168\"> </span>-<span class=\"_ _139\"> </span>(\ue61c)<span class=\"_ _233\"> </span>-Poolse zloty<span class=\"_ _291\"> </span>(\ue618)<span class=\"_ _28f\"> </span>-<span class=\"_ _139\"> </span>(\ue616)<span class=\"_ _233\"> </span>-Koreaanse won<span class=\"_ _219\"> </span>(\ue616)<span class=\"_ _28f\"> </span>-<span class=\"_ _ec\"> </span>\ue61d<span class=\"_ _233\"> </span>-Zuid-Afrikaanse rand<span class=\"_ _2a\"> </span>(\ue61c)<span class=\"_ _168\"> </span>-<span class=\"_ _139\"> </span>(\ue61d)<span class=\"_ _233\"> </span>-Indiase roepie<span class=\"_ _205\"> </span>(\ue61d\ue61f)<span class=\"_ _28f\"> </span>-<span class=\"_ _139\"> </span>(\ue616)<span class=\"_ _233\"> </span>-Overige<span class=\"_ _292\"> </span>\ue61d\ue61c<span class=\"_ _28f\"> </span>-<span class=\"_ _145\"> </span>\ue61f\ue61d<span class=\"_ _28f\"> </span>-TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _293\"> </span><span class=\"ls1 ws1\">(\ue61d\ue61f\ue618)<span class=\"_ _28f\"> </span>-<span class=\"_ _151\"> </span>(\ue616\ue61f)<span class=\"_ _233\"> </span>-</span>NETTO FINANCI\u00cbLE SCHULD<span class=\"_ _294\"> </span>(\ue61d\ue61f\ue618)<span class=\"_ _3c\"> </span>(\ue616\ue61f)21.2.<span class=\"_ _2\"></span>1 Gevo<span class=\"_ _9\"></span>eligheidsanalyse renterisicoEen ver<span class=\"_ _2\"></span>andering van 100 basispunten ten op<span class=\"_ _0\"></span>zichte v<span class=\"_ _0\"></span>an de interestv<span class=\"_ _0\"></span>oeten geldend op 31 december<span class=\"_ _0\"></span> 2022 z<span class=\"_ _0\"></span>ou onderstaande stijging (of daling) teweeg hebben g<span class=\"_ _0\"></span>ebra<span class=\"_ _0\"></span>cht in de resultaten z<span class=\"_ _0\"></span>oals opgenomen in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>. In de<span class=\"_ _0\"></span>ze ge<span class=\"ws1\">-</span>voeligheidsanaly<span class=\"_ _0\"></span>se zijn alle andere risicov<span class=\"_ _2\"></span>ariabelen, zoals <span class=\"_ _0\"></span>wisselk<span class=\"_ _0\"></span>oersen, constant g<span class=\"_ _0\"></span>ehouden.De gevoelig<span class=\"_ _0\"></span>heidsanalyse wer<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> 2021 op de<span class=\"_ _0\"></span>zelfde b<span class=\"_ _0\"></span>asis uitgevoer<span class=\"_ _0\"></span>d.Winst- en verliesrekeningStijging met \ue61d\ue61e\ue61e basispunten<span class=\"_ _243\"> </span>Daling met \ue61d\ue61e\ue61e basispunten\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cNetto-impact<span class=\"_ _295\"> </span>\ue61a,\ue61a\ue61e<span class=\"_ _296\"> </span>(\ue61a,\ue61a\ue61e)\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fNetto-impact<span class=\"_ _295\"> </span>\ue61e,\ue619\ue61f<span class=\"_ _296\"> </span>(\ue61e,\ue619\ue61f)21.3 Risico\u2019<span class=\"_ _0\"></span>s verbonden aan de schommelingen in de prijzen van de grondsto\ue61eenHet grondsto\ue618enrisico v<span class=\"_ _0\"></span>oor de Gr<span class=\"_ _0\"></span>oep is geconcentreer<span class=\"_ _0\"></span>d rond de gronds<span class=\"_ _0\"></span>to\ue618en zilver<span class=\"_ _0\"></span> en aluminium. Het gronds<span class=\"_ _0\"></span>to\ue618enrisico voor<span class=\"_ _0\"></span> de Groep,<span class=\"_ _2\"></span> zijnde het risico dat de toekomstige kass<span class=\"_ _0\"></span>tromen en resultaten schomme<span class=\"_ _0\"></span>len als gevolg v<span class=\"_ _2\"></span>an veranderende materiaalprijz<span class=\"_ _0\"></span>en, hangt na<span class=\"_ _0\"></span>uw samen met andere f<span class=\"_ _0\"></span>actoren zo<span class=\"_ _0\"></span>als de concurrentiepositie v<span class=\"_ _0\"></span>an de Groep en re<span class=\"_ _0\"></span>laties met klanten en lever<span class=\"_ _0\"></span>anciers.Om het risico op mogelijk<span class=\"_ _0\"></span>e prijsstijgingen en prijsschomme<span class=\"_ _0\"></span>lingen v<span class=\"_ _2\"></span>an de grondsto\ue618en te beperken, p<span class=\"_ _0\"></span>astte de Groep in voorgaande j<span class=\"_ _0\"></span>aren een str<span class=\"_ _0\"></span>ategie toe w<span class=\"_ _0\"></span>aarbij de grondstof aluminium w<span class=\"_ _0\"></span>erd aang<span class=\"_ _0\"></span>ekocht aan contantk<span class=\"_ _2\"></span>oersen gecombineerd met een systeem <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>\u2018Rolling la<span class=\"_ _0\"></span>yered forw<span class=\"_ _2\"></span>ard buying\u2019<span class=\"_ _1\"></span>. Het bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an \u2018<span class=\"_ _2\"></span>forward buy<span class=\"_ _0\"></span>ing\u2019 w<span class=\"_ _0\"></span>erd bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an het vo<span class=\"ws1\">-</span>lume aan aluminium in contra<span class=\"_ _0\"></span>cten zonder aluminiumprijscl<span class=\"_ _0\"></span>ausules. In 2<span class=\"_ _0\"></span>022 bev<span class=\"_ _2\"></span>atten bijna alle contracten clausules <span class=\"_ _0\"></span>voor prijsaanpassing<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an aluminium op kw<span class=\"_ _2\"></span>artaalbasis. Hierdoor<span class=\"_ _2\"></span> wordt de noodzaak a<span class=\"_ _0\"></span>an \u2018<span class=\"_ _2\"></span>forward buy<span class=\"_ _0\"></span>ing\u2019 sterk<span class=\"_ _0\"></span> verminder<span class=\"_ _0\"></span>d. De gevolg<span class=\"_ _0\"></span>de methodiek uit het v<span class=\"_ _0\"></span>erleden wor<span class=\"_ _0\"></span>dt bijgevolg niet meer<span class=\"_ _2\"></span> toegepast.V<span class=\"_ _2\"></span>anaf 2022 w<span class=\"_ _0\"></span>orden er<span class=\"_ _0\"></span> geen \u2018<span class=\"_ _2\"></span>metal sw<span class=\"_ _0\"></span>ap<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>-over<span class=\"_ _0\"></span>eenkomsten meer<span class=\"_ _0\"></span> afgesloten met de b<span class=\"_ _0\"></span>anken. P<span class=\"_ _2\"></span>er 31 december<span class=\"_ _0\"></span> 2022 en 20<span class=\"_ _2\"></span>21 zijn er g<span class=\"_ _0\"></span>een uitstaande \u2018<span class=\"_ _2\"></span>metal swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _2\"></span>omsten. In de loop van 2<span class=\"_ _0\"></span>021 wer<span class=\"_ _2\"></span>den winsten ten belope v<span class=\"_ _0\"></span>an 7 miljoen euro rechtstree<span class=\"_ _0\"></span>ks opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> Een bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an 13 miljoen euro w<span class=\"_ _0\"></span>erd geherkl<span class=\"_ _0\"></span>asseerd uit de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten en geboek<span class=\"_ _0\"></span>t in mindering v<span class=\"_ _2\"></span>an de initi\u00eble boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de voorraa<span class=\"_ _0\"></span>d. W<span class=\"_ _2\"></span>instbelastingen ten belope v<span class=\"_ _0\"></span>an 1 miljoen euro wer<span class=\"_ _2\"></span>den geboekt in de niet-ger<span class=\"_ _0\"></span>ealiseerde r<span class=\"_ _0\"></span>esultaten.<span class=\"_ _0\"></span> Een reconciliatie in ta<span class=\"_ _0\"></span>belformaat v<span class=\"_ _2\"></span>an de evolutie van de af<span class=\"_ _0\"></span>dekkingsreserve w<span class=\"_ _0\"></span>ordt toegev<span class=\"_ _0\"></span>oegd in toelichtin<span class=\"_ _0\"></span>g 21.4 \u2018Samen<span class=\"ws1\">-</span>va<span class=\"_ _0\"></span>ttende tabel v<span class=\"_ _0\"></span>an de afdekkingsr<span class=\"_ _0\"></span>eserve\u2019<span class=\"_ _c3\"></span>.In de volgende ta<span class=\"_ _0\"></span>bel wor<span class=\"_ _0\"></span>den de e\ue618ecten weerg<span class=\"_ _0\"></span>egeven die de kass<span class=\"_ _0\"></span>troomafdekkin<span class=\"_ _0\"></span>gen ter inde<span class=\"_ _0\"></span>kking v<span class=\"_ _0\"></span>an het risico verbonden aan grondsto\ue618enprijs<span class=\"_ _0\"></span>schommelingen ge<span class=\"_ _0\"></span>had hebben op de \ue616nanci\u00eble s<span class=\"_ _0\"></span>taten:\ue61f\ue61e\ue61f\ue61f<span class=\"_ _24b\"> </span>Gedurende de periode - \ue61f\ue61e\ue61f\ue61fBoekwaardeActiva<span class=\"_ _190\"> </span>PassivaMILJOEN EUROSwap-overeenkomsten aangeduid als  -<span class=\"_ _29\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-kasstroomafdekkingen\ue61f\ue61e\ue61f\ue61d<span class=\"_ _24b\"> </span>Gedurende de periode - \ue61f\ue61e\ue61f\ue61dBoekwaardeActiva<span class=\"_ _f6\"> </span>PassivaMILJOEN EUROSwap-overeenkomsten aangeduid als  -<span class=\"_ _245\"> </span>-<span class=\"_ _cb\"> </span>Derivaten<span class=\"_ _44\"> </span>\ue619<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _b9\"> </span>(\ue61d\ue61a)<span class=\"_ _263\"> </span>-kasstroomafdekkingen21.3.<span class=\"_ _2\"></span>1 Risico\u2019s verbonden aan de schommelingen in de prijzen van de grondsto\ue61een: gevoeligheidsanalyseV<span class=\"_ _2\"></span>oor 20<span class=\"_ _0\"></span>22 is de Groep blootgeste<span class=\"_ _0\"></span>ld aan een prijsschommelingsrisico v<span class=\"_ _0\"></span>oor zilv<span class=\"_ _0\"></span>er v<span class=\"_ _0\"></span>oor een tonnag<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an om en bij de 82 ton (2021: 89 ton<span class=\"_ _0\"></span>). V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> iedere v<span class=\"_ _0\"></span>erandering v<span class=\"_ _2\"></span>an de US dollar/T<span class=\"_ _2\"></span>roy v<span class=\"_ _2\"></span>an de zilverprijs wordt de impa<span class=\"_ _0\"></span>ct op de geconsolideerde winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an de Groep ingescha<span class=\"_ _0\"></span>t op 2,6 miljoen US dollar<span class=\"_ _0\"></span> (2021: 2,8 miljoen US dollar<span class=\"_ _0\"></span>). Dez<span class=\"_ _0\"></span>e analyse wer<span class=\"_ _2\"></span>d uitgevoer<span class=\"_ _0\"></span>d op het actuele volume <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>aan de Groep is blootgesteld v<span class=\"_ _0\"></span>oor 20<span class=\"_ _0\"></span>22. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oormelde blootstelling v<span class=\"_ _0\"></span>an de Groep houdt geen rek<span class=\"_ _2\"></span>ening met het feit of een deel van de schommeling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de zilverprijs al dan niet gedee<span class=\"_ _0\"></span>ltelijk zal k<span class=\"_ _0\"></span>unnen doorge<span class=\"ws1\">-</span>rek<span class=\"_ _0\"></span>end worden a<span class=\"_ _0\"></span>an de klanten met contra<span class=\"_ _0\"></span>cten zonder zilv<span class=\"_ _0\"></span>erclausules.V<span class=\"_ _2\"></span>oor 20<span class=\"_ _0\"></span>22 is de Groep blootgeste<span class=\"_ _0\"></span>ld aan een prijsschommelingsrisico v<span class=\"_ _2\"></span>an aluminium voor een tonnag<span class=\"_ _0\"></span>e van om en bij de 77 kiloton (2021: 7<span class=\"_ _2\"></span>2 kiloton). V<span class=\"_ _2\"></span>oor ieder<span class=\"_ _0\"></span>e ver<span class=\"_ _0\"></span>andering v<span class=\"_ _0\"></span>an de Europese aluminiumprijs (LME<span class=\"_ _0\"></span>) met 100 USD/<span class=\"_ _2\"></span>ton, wor<span class=\"_ _2\"></span>dt de impact op de uitga<span class=\"_ _0\"></span>ven v<span class=\"_ _0\"></span>an de Groep ing<span class=\"_ _0\"></span>eschat op 3,4 miljoen euro op ja<span class=\"_ _0\"></span>arbasis (20<span class=\"_ _0\"></span>21: 3 miljoen euro).<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor ieder<span class=\"_ _0\"></span>e ver<span class=\"_ _0\"></span>an<span class=\"ws1\">-</span>dering v<span class=\"_ _0\"></span>an de Chinese aluminiumprijs (SHME &amp; CNAL) met 5<span class=\"_ _0\"></span>00 CNY<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>ton wordt de impact op de uitg<span class=\"_ _0\"></span>aven v<span class=\"_ _2\"></span>an de Groep ingeschat op 2,1 miljoen eur<span class=\"_ _0\"></span>o op jaarbasis (20<span class=\"_ _2\"></span>21: 1,8 miljoen euro). Beide analyses zijn uitg<span class=\"_ _0\"></span>evoerd op het g<span class=\"_ _0\"></span>ebudgetteer<span class=\"_ _0\"></span>de volume w<span class=\"_ _2\"></span>aaraan de Groep is blootges<span class=\"_ _0\"></span>teld voor<span class=\"_ _0\"></span> het jaar<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 omgerek<span class=\"_ _2\"></span>end aan een gebudgetteerde w<span class=\"_ _0\"></span>isselk<span class=\"_ _0\"></span>oers van de USD en de CNY na<span class=\"_ _0\"></span>ar de euro<span class=\"_ _2\"></span>. V<span class=\"_ _2\"></span>oormelde blootstelling v<span class=\"_ _2\"></span>an de Groep houdt geen rekenin<span class=\"_ _0\"></span>g met het feit of een deel v<span class=\"_ _0\"></span>an de schom<span class=\"ws1\">-</span>melingen v<span class=\"_ _2\"></span>an de aluminiumprijs al dan niet zal kunnen doorger<span class=\"_ _0\"></span>ekend w<span class=\"_ _0\"></span>orden aan de klant en houdt ook<span class=\"_ _0\"></span> geen re<span class=\"_ _0\"></span>kening met kasstroomaf<span class=\"_ _0\"></span>dekkingen die zijn afg<span class=\"_ _0\"></span>esloten. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>egen jaareinde 2<span class=\"_ _0\"></span>021 heeft het business segment O\ue618set Solutions het me<span class=\"ws1\">-</span>rendeel v<span class=\"_ _2\"></span>an haar contr<span class=\"_ _0\"></span>acten voor<span class=\"_ _0\"></span> drukplaten aang<span class=\"_ _0\"></span>epast met cla<span class=\"_ _0\"></span>usules voor<span class=\"_ _0\"></span> prijsaanpassing<span class=\"_ _0\"></span>en op k<span class=\"_ _0\"></span>wartaalb<span class=\"_ _0\"></span>asis, zod<span class=\"_ _0\"></span>at de blootstelling aan schommelin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de prijs v<span class=\"_ _0\"></span>an aluminium drastisch <span class=\"_ _0\"></span>verlaag<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>d.21.4 Samenvattende tabel van de afdekkingsreserve: kasstroomafdekkingen ter indekking van het valutarisico en ter indek<span class=\"ws1\">-</span>king van de schommelingen van de prijzen van grondsto\ue61eenDe volgende ta<span class=\"_ _0\"></span>bel geeft een samen<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>tting v<span class=\"_ _0\"></span>an het geboek<span class=\"_ _0\"></span>te e\ue618ect in de afdekkingsr<span class=\"_ _0\"></span>eserve per ty<span class=\"_ _0\"></span>pe van risico:Kasstroomafdekkingen met betrekking tot Risico'<span class=\"_ _0\"></span>s verbonden aan schommelingen TOT<span class=\"_ _0\"></span>AALV<span class=\"_ _0\"></span>alutarisicoin de prijzen van grondsto\ue615enNiet-gerealiseerde resultaten per \ue61c januari \ue61f\ue61e\ue61f\ue61c<span class=\"_ _298\"> </span>\ue61f<span class=\"_ _ac\"> </span>\ue619<span class=\"_ _23f\"> </span>\ue616E\ue615ectief deel van veranderingen in de re\u00eble waarde van kasstroomafdekkingen geboekt in de  (\ue61a)<span class=\"_ _ac\"> </span>\ue619<span class=\"_ _23f\"> </span>\ue616niet-gerealiseerde resultatenNetto verandering in de re\u00eble waarde van kasstroomafdekkingen die is overgeboekt naar opbrengsten<span class=\"_ _164\"> </span>(\ue61d)<span class=\"_ _12e\"> </span>-<span class=\"_ _8a\"> </span>(\ue61d)V<span class=\"_ _2\"></span>erandering in de re\u00eble waarde die is overgeboekt naar de initi\u00eble boekwaarde van de voorraad<span class=\"_ _8e\"> </span>-<span class=\"_ _e9\"> </span>(\ue61d\ue61a)<span class=\"_ _4f\"> </span>(\ue61d\ue61a)Winstbelastingen<span class=\"_ _299\"> </span>\ue61d<span class=\"_ _ac\"> </span>\ue61d<span class=\"_ _23f\"> </span>\ue61fNiet-gerealiseerde resultaten per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _161\"> </span>(\ue61f)<span class=\"_ _12e\"> </span>-<span class=\"_ _1c3\"> </span>(\ue61f)Niet-gerealiseerde resultaten per \ue61c januari \ue61f\ue61e\ue61f\ue61f<span class=\"_ _29a\"> </span>(\ue61f)<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>(\ue61f)E\ue615ectief deel van veranderingen in de re\u00eble waarde van kasstroomafdekkingen geboekt in de  (\ue618)<span class=\"_ _8c\"> </span>-<span class=\"_ _8a\"> </span>(\ue618)niet-gerealiseerde resultatenNetto verandering in de re\u00eble waarde van kasstroomafdekkingen die is overgeboekt naar opbrengsten<span class=\"_ _171\"> </span>\ue618<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue618V<span class=\"_ _2\"></span>erandering in de re\u00eble waarde die is overgeboekt naar de initi\u00eble boekwaarde van de voorraad<span class=\"_ _8e\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-Winstbelastingen<span class=\"_ _12f\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-Niet-gerealiseerde resultaten per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _161\"> </span>(\ue61f)<span class=\"_ _12e\"> </span>-<span class=\"_ _1c3\"> </span>(\ue61f)In de afdekkingsr<span class=\"_ _0\"></span>eserve zitten geen posities verv<span class=\"_ _0\"></span>at met betrekkin<span class=\"_ _0\"></span>g tot afdekkingsre<span class=\"_ _0\"></span>laties w<span class=\"_ _0\"></span>aarvoor<span class=\"_ _0\"></span> kasstroomaf<span class=\"_ _0\"></span>dekkingen niet meer w<span class=\"_ _0\"></span>ordt toegep<span class=\"_ _0\"></span>ast..<span class=\"_ _0\"></span> KREDIETRISICOHet kredietrisico is het risico dat de teg<span class=\"_ _0\"></span>enpartij bij een \ue616nancieel instr<span class=\"_ _0\"></span>ument haar<span class=\"_ _0\"></span> verplichtingen niet kan n<span class=\"_ _0\"></span>akomen w<span class=\"_ _2\"></span>aardoor de Groep een \ue616nancieel v<span class=\"_ _0\"></span>erlies te verwerk<span class=\"_ _0\"></span>en krijgt. De Groep be<span class=\"_ _0\"></span>heert haar kr<span class=\"_ _0\"></span>edietrisico enerzijds door<span class=\"_ _0\"></span> het opleggen v<span class=\"_ _0\"></span>an voor<span class=\"_ _2\"></span>-<span class=\"_ _9\"></span><span class=\"ls1 ws1\"> </span>af afgesprok<span class=\"_ _0\"></span>en kredietlimieten per<span class=\"_ _0\"></span> tegenpartij en ander<span class=\"_ _0\"></span>zijds door middel v<span class=\"_ _2\"></span>an diversi\ue616catie in contracter<span class=\"_ _0\"></span>ende partijen.Het kredietrisico v<span class=\"_ _2\"></span>an de Groep komt voorname<span class=\"_ _0\"></span>lijk voort uit hande<span class=\"_ _0\"></span>lsvor<span class=\"_ _0\"></span>deringen,<span class=\"_ _0\"></span> inves<span class=\"_ _0\"></span>teringen en termijnw<span class=\"_ _0\"></span>isselverrichtin<span class=\"_ _0\"></span>gen.De blootstelling aan het kr<span class=\"_ _0\"></span>edietrisico uit handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>dt continu opgevolg<span class=\"_ _0\"></span>d door het <span class=\"_ _0\"></span>\u2018Credit C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _c3\"></span>. V<span class=\"_ _2\"></span>oor elke klant <span class=\"_ _0\"></span>worden er<span class=\"_ _2\"></span>, g<span class=\"_ _0\"></span>ebaseerd op zijn/h<span class=\"_ _0\"></span>aar kr<span class=\"_ _0\"></span>edietw<span class=\"_ _0\"></span>aardigheid en speci\ue616e<span class=\"_ _0\"></span>ke kar<span class=\"_ _0\"></span>akteristiek<span class=\"_ _2\"></span>en, kredietlimieten bepaald die op periodieke b<span class=\"_ _0\"></span>asis herzien wor<span class=\"_ _0\"></span>den door het <span class=\"_ _0\"></span>\u2018Credit C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _c3\"></span>. V<span class=\"_ _2\"></span>oor de op<span class=\"_ _0\"></span>volging v<span class=\"_ _2\"></span>an het kredietrisico worden klanten gegroepeer<span class=\"_ _0\"></span>d in risicocategorie\u00ebn,<span class=\"_ _0\"></span> op basis v<span class=\"_ _0\"></span>an welbep<span class=\"_ _0\"></span>aalde \ue616nanci\u00eble kar<span class=\"_ _0\"></span>akteristie<span class=\"_ _0\"></span>ken. Het be<span class=\"_ _0\"></span>leid van de Gr<span class=\"_ _0\"></span>oep voor<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at betreft het beheersen v<span class=\"_ _2\"></span>an het kredietrisico bepaalt tevens om een dee<span class=\"_ _0\"></span>l van de kl<span class=\"_ _0\"></span>antenportefeuille te verz<span class=\"_ _0\"></span>ekeren <span class=\"_ _0\"></span>via kre<span class=\"_ _0\"></span>diet<span class=\"ws1\">-</span>verze<span class=\"_ _0\"></span>kering om het risico op w<span class=\"_ _2\"></span>anbetaling te beperken.Goederen w<span class=\"_ _0\"></span>orden verk<span class=\"_ _2\"></span>ocht met behoud van eigendomstite<span class=\"_ _0\"></span>l tot moment van betalin<span class=\"_ _0\"></span>g,<span class=\"_ _0\"></span> zodat de Groep in g<span class=\"_ _0\"></span>eval <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>wan<span class=\"ws1\">-</span>betaling een rechtmatig<span class=\"_ _0\"></span>e eis kan stellen op de verk<span class=\"_ _2\"></span>ochte goederen. De Groep eis<span class=\"_ _0\"></span>t onder normale omstandig<span class=\"_ _0\"></span>heden geen wa<span class=\"_ _0\"></span>arborgen met betrekkin<span class=\"_ _0\"></span>g tot handels- en diverse v<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en.T<span class=\"_ _2\"></span>ransacties v<span class=\"_ _0\"></span>oor het afsluiten v<span class=\"_ _2\"></span>an afgeleide \ue616nanci\u00eble instrumenten en deposito<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met \ue616nanci\u00eble inste<span class=\"_ _0\"></span>llingen dienen steeds binnen voor<span class=\"_ _2\"></span>af bepaalde limieten te blijven. Dez<span class=\"_ _0\"></span>e limieten wor<span class=\"_ _0\"></span>den bepaald per<span class=\"_ _0\"></span> \ue616nanci\u00eble instelling op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de Standard &amp; P<span class=\"_ _2\"></span>oor\u2019<span class=\"_ _2\"></span>s-rating v<span class=\"_ _2\"></span>an de \ue616nanci\u00eble instelling.<span class=\"_ _2\"></span> Om de concentratie van risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s v<span class=\"_ _0\"></span>erbonden aan een tegenpartij te be<span class=\"ws1\">-</span>perken,<span class=\"_ _0\"></span> worden af<span class=\"_ _0\"></span>geleide \ue616nanci\u00eble ins<span class=\"_ _0\"></span>trumenten afgesloten met diverse \ue616n<span class=\"_ _0\"></span>anci\u00eble instellingen.<span class=\"_ _2\"></span> Investeringen zijn enk<span class=\"_ _0\"></span>el toegelaten in a<span class=\"_ _0\"></span>ctiva die v<span class=\"_ _0\"></span>rij verhandelb<span class=\"_ _0\"></span>aar zijn.22.<span class=\"_ _2\"></span>1 Blo<span class=\"_ _9\"></span>otstelling aan kredietrisicoAangezien de Gr<span class=\"_ _0\"></span>oep over<span class=\"_ _2\"></span> een brede klantenportefeuille beschikt,<span class=\"_ _0\"></span> zijn er geen signi\ue616cante concentr<span class=\"_ _2\"></span>aties van kre<span class=\"_ _0\"></span>dietrisi<span class=\"ws1\">-</span>co op de balansdatum.<span class=\"_ _2\"></span> Het maximale kredietrisico wor<span class=\"_ _0\"></span>dt gehouden binnen voor<span class=\"_ _2\"></span>af opgestelde grenzen.<span class=\"_ _0\"></span> De respectieve boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>den van de \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a opgenomen in de balans geven het m<span class=\"_ _0\"></span>aximale kredietrisico w<span class=\"_ _0\"></span>eer w<span class=\"_ _2\"></span>aaraan de Groep is blootgesteld.<span class=\"_ _0\"></span> Het maximale kredietrisico <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>araan de Gr<span class=\"_ _0\"></span>oep blootgesteld is op de r<span class=\"_ _0\"></span>apporteringd<span class=\"_ _0\"></span>atum, per<span class=\"_ _0\"></span> categorie v<span class=\"_ _2\"></span>an \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a, is als volgt:MILJOEN EURO\ue610<span class=\"_ _271\"> </span>T<span class=\"_ _2\"></span>oelichting<span class=\"_ _29b\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _22\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Financi\u00eble activa gewaardeerd aan re\u00eble waarde met waardeveranderingen in de niet-gerealiseerde resultatenAandelen<span class=\"_ _1fe\"> </span>\ue61a\ue61e.\ue61f<span class=\"_ _23b\"> </span>\ue619<span class=\"_ _9e\"> </span>\ue616Financi\u00eble activa aan re\u00eble waarde met waardeveranderingen in de winst- en verliesrekeningDerivaten die geen deel uitmaken van een afdekkingsrelatie - activa<span class=\"_ _3e\"> </span>\ue61f\ue618<span class=\"_ _231\"> </span>\ue61d<span class=\"_ _2f\"> </span>\ue61aFinanci\u00eble activa aan geamortiseerde kostprijs en contractuale activa verb<span class=\"_ _9\"></span>onden aan contracten met klantenHandelsvorderingen<span class=\"_ _271\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _287\"> </span>\ue61a\ue61d\ue61b<span class=\"_ _29c\"> </span>\ue61a\ue61e\ue61eContractuele activa verbonden aan contracten met klanten<span class=\"_ _218\"> </span>\ue61c.\ue61a<span class=\"_ _238\"> </span>\ue619\ue617<span class=\"_ _29d\"> </span>\ue61b\ue616V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _16b\"> </span>\ue61a\ue61d<span class=\"_ _38\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _29c\"> </span>\ue61d\ue61e\ue61aOverige vorderingen<span class=\"_ _11c\"> </span>\ue61a\ue61a<span class=\"_ _231\"> </span>\ue616<span class=\"_ _2f\"> </span>\ue617Overige investeringen en leningen aan geamortiseerde kostprijs<span class=\"_ _29e\"> </span>\ue61a\ue61e,\ue61f<span class=\"_ _23b\"> </span>\ue616<span class=\"_ _9e\"> </span>\ue61dGeldmiddelen en kasequivalenten<span class=\"_ _29f\"> </span>\ue61a\ue616<span class=\"_ _38\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _29c\"> </span>\ue61d\ue61a\ue61cTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2a0\"> </span><span class=\"ls1 ws1\">\ue617\ue61e\ue617<span class=\"_ _29c\"> </span>\ue615\ue618\ue61e</span>Het kredietrisico met betre<span class=\"_ _0\"></span>kking tot handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en, contr<span class=\"_ _0\"></span>actuele activ<span class=\"_ _2\"></span>a verbonden aan contracten met klanten en leasevor<span class=\"_ _2\"></span>deringen per geogr<span class=\"_ _0\"></span>a\ue616sche regio (fa<span class=\"_ _0\"></span>cturerende entiteit) <span class=\"_ _0\"></span>was als <span class=\"_ _0\"></span>volgt op 31 december 2<span class=\"_ _0\"></span>022 en op 31 december<span class=\"_ _0\"></span> 2021:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _27\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Contractuele Contractuele  V<span class=\"_ _2\"></span>orderingen uit V<span class=\"_ _0\"></span>orderingen uit Handels- activa verbonden Handels- activa verbonden\ue612 leaseovereen- leaseovereen- vorderingenaan contracten vorderingenaan contracten  komstenkomstenMILJOEN EUROmet klantenmet klantenEuropa<span class=\"_ _d6\"> </span>\ue61d\ue61a\ue618<span class=\"_ _250\"> </span>\ue61f\ue618<span class=\"_ _250\"> </span>\ue619\ue61a<span class=\"_ _14b\"> </span>\ue61d\ue61f\ue617<span class=\"_ _be\"> </span>\ue61a\ue616<span class=\"_ _be\"> </span>\ue617\ue619NAFT<span class=\"_ _2\"></span>A<span class=\"_ _2a1\"> </span>\ue616\ue619<span class=\"_ _250\"> </span>\ue616\ue616<span class=\"_ _be\"> </span>\ue61f\ue617<span class=\"_ _be\"> </span>\ue616\ue619<span class=\"_ _be\"> </span>\ue616\ue61b<span class=\"_ _250\"> </span>\ue61a\ue619Latijns-Amerika<span class=\"_ _2a2\"> </span>\ue61f\ue619<span class=\"_ _171\"> </span>\ue617<span class=\"_ _89\"> </span>-<span class=\"_ _250\"> </span>\ue61a\ue61d<span class=\"_ _171\"> </span>\ue619<span class=\"_ _89\"> </span>-Azi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _18e\"> </span>\ue61d\ue61d\ue61e<span class=\"_ _245\"> </span>\ue61f<span class=\"_ _89\"> </span>-<span class=\"_ _250\"> </span>\ue61b\ue617<span class=\"_ _171\"> </span>\ue618<span class=\"_ _89\"> </span>-TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1ea\"> </span><span class=\"ls1 ws1\">\ue61d\ue61c\ue617<span class=\"_ _250\"> </span>\ue616\ue615<span class=\"_ _14b\"> </span>\ue61c\ue61e\ue61e<span class=\"_ _14b\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _250\"> </span>\ue617\ue619<span class=\"_ _14b\"> </span>\ue61c\ue61e\ue61d</span>22.2 V<span class=\"_ _2\"></span>erwachte <span class=\"_ _9\"></span>waardeverminderingsverliezenV<span class=\"_ _2\"></span>oor de beoorde<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen op handels<span class=\"_ _0\"></span>vorderin<span class=\"_ _0\"></span>gen, le<span class=\"_ _0\"></span>asevorderin<span class=\"_ _0\"></span>gen en contr<span class=\"_ _0\"></span>actuele activ<span class=\"_ _0\"></span>a verbonden aan contr<span class=\"_ _0\"></span>acten met klanten past de Gr<span class=\"_ _0\"></span>oep de ver<span class=\"_ _0\"></span>eenvoudig<span class=\"_ _0\"></span>de methode toe w<span class=\"_ _0\"></span>at inhoudt dat v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erliezen voor<span class=\"_ _0\"></span> deze categ<span class=\"_ _0\"></span>orie\u00ebn v<span class=\"_ _0\"></span>an activa s<span class=\"_ _0\"></span>teeds berek<span class=\"_ _0\"></span>end worden ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an de verwa<span class=\"_ _0\"></span>chte verliez<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de gehele looptijd van de a<span class=\"_ _0\"></span>ctiva.W<span class=\"_ _2\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen wor<span class=\"_ _0\"></span>den berek<span class=\"_ _0\"></span>end als de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kastekorten,<span class=\"_ _0\"></span> zijnde het verschil tussen de verwa<span class=\"_ _0\"></span>chte kasstromen en de e\ue618ectief ontv<span class=\"_ _2\"></span>angen kasstromen.De gebruik<span class=\"_ _0\"></span>te input en veronders<span class=\"_ _0\"></span>tellingen in dit v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erliesmodel zijn de volg<span class=\"_ _0\"></span>ende: ernstige \ue616nanci\u00eble moeilijkhe<span class=\"ws1\">-</span>den w<span class=\"_ _0\"></span>aarin een tegenpartij zich z<span class=\"_ _0\"></span>ou bevinden, a<span class=\"_ _0\"></span>chterstallen v<span class=\"_ _0\"></span>an meer dan 90 dag<span class=\"_ _0\"></span>en na verv<span class=\"_ _0\"></span>aldatum v<span class=\"_ _2\"></span>an de factuur<span class=\"_ _2\"></span>, een mogelijks f<span class=\"_ _0\"></span>aillissement v<span class=\"_ _0\"></span>an de tegenpartij,<span class=\"_ _0\"></span> \u2026De evalu<span class=\"_ _0\"></span>atie voor<span class=\"_ _0\"></span> het boeken <span class=\"_ _0\"></span>van een mog<span class=\"_ _0\"></span>elijks bijzonder<span class=\"_ _2\"></span> waardev<span class=\"_ _0\"></span>erminderingsv<span class=\"_ _0\"></span>erlies houdt rek<span class=\"_ _0\"></span>ening met toekomstg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>richte elementen en wor<span class=\"_ _0\"></span>dt er niet g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>cht totdat er zich een <span class=\"_ _0\"></span>verliessituatie v<span class=\"_ _0\"></span>oordoet.<span class=\"_ _0\"></span> Alle debiteuren <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>egroepeerd in risicocategorie\u00ebn ge<span class=\"_ _0\"></span>baseerd op k<span class=\"_ _2\"></span>wantitatieve en k<span class=\"_ _2\"></span>walitatieve k<span class=\"_ _0\"></span>enmerken.<span class=\"_ _0\"></span> Deze indeling in risicoca<span class=\"_ _0\"></span>tegorie\u00ebn wor<span class=\"_ _0\"></span>dt ieder<span class=\"_ _0\"></span> jaar<span class=\"_ _0\"></span> beoordeeld,<span class=\"_ _0\"></span> rek<span class=\"_ _0\"></span>ening houdend met relev<span class=\"_ _2\"></span>ante toekomstgerichte informatie z<span class=\"_ _0\"></span>oals informatie <span class=\"_ _0\"></span>van e<span class=\"_ _0\"></span>xterne kredietbeoor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>delingsbure<span class=\"_ _0\"></span>aus, ouder<span class=\"_ _0\"></span>domsanalyse v<span class=\"_ _2\"></span>an de business, landenrisico en de individuele beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an de kredietman<span class=\"_ _0\"></span>ager<span class=\"_ _2\"></span>. De Groep tr<span class=\"_ _0\"></span>acht het kredietrisico te beperk<span class=\"_ _0\"></span>en door g<span class=\"_ _0\"></span>ebruik te mak<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an kredietv<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>ering en andere krediet<span class=\"_ _0\"></span>verzachtende hulpmiddelen zoals <span class=\"_ _0\"></span>wissels,<span class=\"_ _0\"></span> bankgar<span class=\"_ _2\"></span>anties, hypotheek.<span class=\"_ _0\"></span> De methodologie,<span class=\"_ _0\"></span> gehanteer<span class=\"_ _2\"></span>d door de Groep voor<span class=\"_ _0\"></span> de ev<span class=\"_ _0\"></span>aluatie v<span class=\"_ _0\"></span>an bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en, is dus ge<span class=\"_ _0\"></span>baseerd op indiv<span class=\"_ _0\"></span>idueel nazicht v<span class=\"_ _0\"></span>an de grootste uitsta<span class=\"_ _0\"></span>ande vor<span class=\"_ _0\"></span>deringen rek<span class=\"_ _0\"></span>ening houdend met toekomstg<span class=\"_ _0\"></span>erichte informatie<span class=\"_ _2\"></span>.De ouderdomsanalyse <span class=\"_ _0\"></span>van hande<span class=\"_ _0\"></span>lsvor<span class=\"_ _0\"></span>deringen en in<span class=\"_ _0\"></span>vorderb<span class=\"_ _0\"></span>are minimale le<span class=\"_ _0\"></span>asebetalingen op de r<span class=\"_ _2\"></span>apporteringdatum is de volgende:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _177\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Bruto- W<span class=\"_ _2\"></span>aardevermin-Bruto- W<span class=\"_ _2\"></span>aardevermin-NettoNettoMILJOEN EUROwaardederingsverliezenwaardederingsverliezenHandelsvorderingenNiet vervallen<span class=\"_ _2a3\"> </span>\ue61f\ue61c\ue61c<span class=\"_ _e5\"> </span>(\ue61a)<span class=\"_ _237\"> </span>\ue61f\ue61c\ue616<span class=\"_ _24d\"> </span>\ue61f\ue617\ue616<span class=\"_ _e5\"> </span>(\ue61a)<span class=\"_ _29c\"> </span>\ue61f\ue617\ue61dT<span class=\"_ _2\"></span>ussen \ue61e en \ue61a\ue61e dagen na vervaldatum<span class=\"_ _2a4\"> </span>\ue61b<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61b<span class=\"_ _23d\"> </span>\ue61d\ue618<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _61\"> </span>\ue61d\ue618T<span class=\"_ _2\"></span>ussen \ue61a\ue61d en \ue61b\ue61e dagen na vervaldatum<span class=\"_ _e8\"> </span>\ue61d\ue61b<span class=\"_ _246\"> </span>-<span class=\"_ _61\"> </span>\ue61d\ue61b<span class=\"_ _23d\"> </span>\ue61d\ue618<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _61\"> </span>\ue61d\ue618T<span class=\"_ _2\"></span>ussen \ue61b\ue61d en \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _e8\"> </span>\ue616<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61a<span class=\"_ _253\"> </span>\ue616<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _2f\"> </span>\ue61aT<span class=\"_ _2\"></span>ussen \ue61d\ue61c\ue61d en \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _1e0\"> </span>\ue617<span class=\"_ _231\"> </span>(\ue617)<span class=\"_ _47\"> </span>-<span class=\"_ _253\"> </span>\ue61b<span class=\"_ _231\"> </span>(\ue619)<span class=\"_ _2f\"> </span>\ue61fMeer dan \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _90\"> </span>\ue61a\ue61b<span class=\"_ _bd\"> </span>(\ue61a\ue616)<span class=\"_ _9e\"> </span>\ue618<span class=\"_ _23d\"> </span>\ue61a\ue617<span class=\"_ _3a\"> </span>(\ue61a\ue61d)<span class=\"_ _2f\"> </span>\ue618TOT<span class=\"_ _2\"></span>AAL HANDELSVORDERINGEN<span class=\"_ _1dd\"> </span>\ue61d\ue615\ue618<span class=\"_ _2a5\"> </span>(\ue619\ue618)<span class=\"_ _29c\"> </span>\ue61d\ue61c\ue617<span class=\"_ _e7\"> </span>\ue61d\ue619\ue61d<span class=\"_ _2a5\"> </span>(\ue619\ue619)<span class=\"_ _29c\"> </span>\ue61d\ue61e\ue61eV<span class=\"_ _0\"></span>orderingen uit leaseovereenkomstenNiet vervallen<span class=\"_ _2a6\"> </span>\ue61b\ue61b<span class=\"_ _246\"> </span>-<span class=\"_ _61\"> </span>\ue61b\ue61b<span class=\"_ _e7\"> </span>\ue61d\ue61e\ue61d<span class=\"_ _246\"> </span>-<span class=\"_ _29c\"> </span>\ue61d\ue61e\ue61dT<span class=\"_ _2\"></span>ussen \ue61e en \ue61a\ue61e dagen na vervaldatum<span class=\"_ _2a4\"> </span>\ue61d<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61d<span class=\"_ _253\"> </span>\ue61f<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61fT<span class=\"_ _2\"></span>ussen \ue61a\ue61d en \ue61b\ue61e dagen na vervaldatum<span class=\"_ _1c0\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _12b\"> </span>\ue61d<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61dT<span class=\"_ _2\"></span>ussen \ue61b\ue61d en \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _2a7\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _f3\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _2a8\"> </span>-T<span class=\"_ _2\"></span>ussen \ue61d\ue61c\ue61d en \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _f2\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _f3\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _2a8\"> </span>-Meer dan \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _d9\"> </span>\ue61d<span class=\"_ _231\"> </span>(\ue61f)<span class=\"_ _47\"> </span>-<span class=\"_ _253\"> </span>\ue61d<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _47\"> </span>-TOT<span class=\"_ _2\"></span>AAL INVORDERBARE  \ue61c\ue61e\ue61f<span class=\"_ _f3\"> </span>(\ue61f)<span class=\"_ _29c\"> </span>\ue61c\ue61e\ue61e<span class=\"_ _e7\"> </span>\ue61c\ue61e\ue618<span class=\"_ _f3\"> </span>(\ue61c)<span class=\"_ _29c\"> </span>\ue61c\ue61e\ue61dMINIMALE LEASEBET<span class=\"_ _2\"></span>ALINGENV<span class=\"_ _2\"></span>ervallen bedr<span class=\"_ _0\"></span>agen meer d<span class=\"_ _0\"></span>an 360 dagen na v<span class=\"_ _0\"></span>ervaldag hebben betr<span class=\"_ _0\"></span>ekking op Belgi\u00eb en v<span class=\"_ _0\"></span>inden hun oorsprong in commer<span class=\"ws1\">-</span>ci\u00eble betwistin<span class=\"_ _0\"></span>gen. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ervallen bedrag<span class=\"_ _0\"></span>en zijn voor<span class=\"_ _0\"></span> het over<span class=\"_ _0\"></span>grote deel afgeschr<span class=\"_ _0\"></span>even.<span class=\"_ _0\"></span> Achterstallen wor<span class=\"_ _2\"></span>den per regio v<span class=\"_ _0\"></span>an zeer<span class=\"_ _0\"></span> nabij opgev<span class=\"_ _0\"></span>olgd door<span class=\"_ _0\"></span> de kredietcomit\u00e9s binnen de Groep<span class=\"_ _2\"></span>. De volgende ta<span class=\"_ _0\"></span>bel geeft informa<span class=\"_ _0\"></span>tie met betrekking tot het kr<span class=\"_ _0\"></span>edietrisico v<span class=\"_ _0\"></span>an handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en op 31 december 20<span class=\"_ _0\"></span>22:Gewogen gemiddeld   MILJOEN EURO Brutowaarde<span class=\"_ _44\"> </span>W<span class=\"_ _2\"></span>aardeverminderingsverliesafwaarderingspercentageNiet vervallen<span class=\"_ _21a\"> </span>\ue61d,\ue61d\ue617%<span class=\"_ _244\"> </span>\ue61f\ue617\ue616<span class=\"_ _2a2\"> </span>(\ue61a)T<span class=\"_ _2\"></span>ussen \ue61e en \ue61a\ue61e dagen na vervaldatum<span class=\"_ _2a1\"> </span>\ue618,\ue618\ue61e%<span class=\"_ _2a9\"> </span>\ue61d\ue618<span class=\"_ _2aa\"> </span>(\ue61d)T<span class=\"_ _2\"></span>ussen \ue61a\ue61d en \ue61b\ue61e dagen na vervaldatum<span class=\"_ _1f6\"> </span>\ue616,\ue618\ue61c%<span class=\"_ _2a9\"> </span>\ue61d\ue618<span class=\"_ _2aa\"> </span>(\ue61d)T<span class=\"_ _2\"></span>ussen \ue61b\ue61d en \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _19c\"> </span>\ue61f\ue61e,\ue61f\ue61d%<span class=\"_ _42\"> </span>\ue616<span class=\"_ _2a2\"> </span>(\ue61d)Meer dan \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _2a1\"> </span>\ue61c\ue618,\ue61f\ue617%<span class=\"_ _2ab\"> </span>\ue616\ue618<span class=\"_ _9f\"> </span>(\ue61a\ue61c)De beweging in de w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliezen met betr<span class=\"_ _0\"></span>ekking tot handels<span class=\"_ _0\"></span>vor<span class=\"_ _0\"></span>deringen, <span class=\"_ _0\"></span>vordering<span class=\"_ _0\"></span>en uit leaseo<span class=\"_ _0\"></span>vereen<span class=\"ls1 ws1\">-</span>komsten en contr<span class=\"_ _2\"></span>actuele activa v<span class=\"_ _0\"></span>erbonden aan contracten <span class=\"_ _0\"></span>wordt g<span class=\"_ _0\"></span>etoond in de volgende ta<span class=\"_ _0\"></span>bel. Het bedr<span class=\"_ _2\"></span>ag van het w<span class=\"_ _0\"></span>aarde<span class=\"ls1 ws1\">-</span>verminderings<span class=\"_ _0\"></span>verlies wor<span class=\"_ _0\"></span>dt steeds bepa<span class=\"_ _0\"></span>ald rekenin<span class=\"_ _0\"></span>g houdend met verwa<span class=\"_ _0\"></span>chte verliez<span class=\"_ _0\"></span>en over<span class=\"_ _2\"></span> de gehele looptijd van de a<span class=\"_ _0\"></span>ctiva. \ue61f\ue61e\ue61f\ue61d<span class=\"_ _251\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>W<span class=\"_ _2\"></span>aardeverminderings- W<span class=\"_ _2\"></span>aardeverminderings- W<span class=\"_ _2\"></span>aardeverminderings- W<span class=\"_ _2\"></span>aardeverminderings- verliezen op  verliezen op  verliezen op  verliezen op  handelsvorderingen en contractuele activa  handelsvorderingen en contractuele activa vorderingen uit lease-verbonden aan  vorderingen uit lease-verbonden aan  MILJOEN EUROovereenkomstencontracten met klantenovereenkomstencontracten met klantenBoekwaarde per \ue61c januari<span class=\"_ _2ac\"> </span>\ue619\ue618<span class=\"_ _3f\"> </span>\ue61c<span class=\"_ _f7\"> </span>\ue619\ue616<span class=\"_ _1b5\"> </span>-T<span class=\"_ _1\"></span>oevoegingen/terugnemingen geboekt in de  \ue61f<span class=\"_ _1e1\"> </span>-<span class=\"_ _3f\"> </span>\ue61d<span class=\"_ _2ad\"> </span>-winst- en verliesrekeningAf<span class=\"_ _9\"></span>boeking van de voorziening voor  -<span class=\"_ _1e1\"> </span>-<span class=\"_ _26d\"> </span>(\ue61a)<span class=\"_ _1b5\"> </span>- (\ue61d)waardeverminderingsverliezenAfstotingen<span class=\"_ _235\"> </span>-<span class=\"_ _239\"> </span>-<span class=\"_ _1e1\"> </span>-<span class=\"_ _1b5\"> </span>-V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2a3\"> </span>-<span class=\"_ _198\"> </span>-<span class=\"_ _239\"> </span>-<span class=\"_ _1de\"> </span>-Boekwaarde per \ue61d\ue61c december<span class=\"_ _26c\"> </span>\ue619\ue616<span class=\"_ _239\"> </span>-<span class=\"_ _f7\"> </span>\ue619\ue618<span class=\"_ _198\"> </span>\ue61c(1) A\ue609oeking<span class=\"_ _0\"></span>en waarvoor<span class=\"_ _2\"></span> reeds een afwaardering w<span class=\"_ _2\"></span>as geboekt.De boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van een \ue616nancieel actief w<span class=\"_ _0\"></span>ordt afge<span class=\"_ _0\"></span>boekt w<span class=\"_ _2\"></span>anneer de Groep inschat da<span class=\"_ _0\"></span>t op basis v<span class=\"_ _0\"></span>an redelijk<span class=\"_ _2\"></span>e verwachtin<span class=\"ws1\">-</span>gen het openstaand bedr<span class=\"_ _2\"></span>ag niet zal kunnen ge\u00efnd wor<span class=\"_ _0\"></span>den, in zijn g<span class=\"_ _0\"></span>eheel of een gedeelte erv<span class=\"_ _0\"></span>an. De Gr<span class=\"_ _0\"></span>oep maakt een indiv<span class=\"_ _0\"></span>i<span class=\"ws1\">-</span>duele inschatting per<span class=\"_ _2\"></span> type van \ue616nancieel a<span class=\"_ _0\"></span>ctief of er een rede<span class=\"_ _0\"></span>lijke kans is op inning v<span class=\"_ _2\"></span>an de vordering<span class=\"_ _0\"></span>. Financi\u00eble a<span class=\"_ _0\"></span>ctiva die afgeboek<span class=\"_ _2\"></span>t zijn, maken nog steeds deel uit <span class=\"_ _0\"></span>van de acties die ondernomen <span class=\"_ _0\"></span>worden ter<span class=\"_ _2\"></span> inning van openstaande v<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en.Geboekte <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en hebben betrekking op <span class=\"_ _0\"></span>verschillende klanten die aang<span class=\"_ _0\"></span>egeven hebben hun open<span class=\"ws1\">-</span>staande rek<span class=\"_ _2\"></span>eningen niet te kunnen betalen omw<span class=\"_ _0\"></span>ille v<span class=\"_ _0\"></span>an economische omstandigheden.De kasmiddelen v<span class=\"_ _0\"></span>an de Groep wor<span class=\"_ _2\"></span>den aangehouden bij banken met een <span class=\"_ _0\"></span>A-krediet<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardigheid.<span class=\"_ _55\"> </span>LIQUIDITEITSRISICOHet liquiditeitsrisico is het risico dat de Groep zijn v<span class=\"_ _0\"></span>erplichtingen in v<span class=\"_ _0\"></span>erband met \ue616nanci\u00eble schulden op v<span class=\"_ _0\"></span>ervaldag niet kan nakomen.De Groep ver<span class=\"_ _0\"></span>zekert zich erv<span class=\"_ _2\"></span>an over v<span class=\"_ _0\"></span>oldoende liquiditeiten te beschikken om zijn verplichtin<span class=\"_ _0\"></span>gen af te lossen. Het liquidi<span class=\"ls1 ws1\">-</span>teitsrisico wor<span class=\"_ _0\"></span>dt beheerd door<span class=\"_ _0\"></span> het handhav<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an voldoende diversi\ue616catie in f<span class=\"_ _0\"></span>ondsen. De Groep heef<span class=\"_ _0\"></span>t een beleid ge\u00efmple<span class=\"ls1 ws1\">-</span>menteerd om concentr<span class=\"_ _0\"></span>aties v<span class=\"_ _0\"></span>an het liquiditeitsrisico te beperken.<span class=\"_ _0\"></span> De totaliteit v<span class=\"_ _0\"></span>an de opgenomen en niet-opgenomen schuld onder g<span class=\"_ _0\"></span>ecommitteerde kredietf<span class=\"_ _0\"></span>aciliteiten bij \u00e9\u00e9n bank<span class=\"_ _0\"></span> of bankengr<span class=\"_ _0\"></span>oep mag voor<span class=\"_ _2\"></span>af<span class=\"_ _9\"></span> bepaalde limieten niet ov<span class=\"_ _0\"></span>erschrijden. Risi<span class=\"ls1 ws1\">-</span>coconcentraties <span class=\"_ _0\"></span>worden op r<span class=\"_ _0\"></span>egelmatig<span class=\"_ _0\"></span>e basis opgev<span class=\"_ _0\"></span>olgd door<span class=\"_ _0\"></span> het \u2018T<span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>asury Committee<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>\u2019In het beheer <span class=\"_ _0\"></span>van het liquiditeitsrisico heeft de Gr<span class=\"_ _0\"></span>oep een gecommitteer<span class=\"_ _0\"></span>de kredietfaciliteit ter<span class=\"_ _2\"></span> beschikking. Het nominaal bedrag <span class=\"_ _0\"></span>van de<span class=\"_ _0\"></span>ze faciliteit be<span class=\"_ _0\"></span>draagt 230 miljoen eur<span class=\"_ _0\"></span>o met eindvervald<span class=\"_ _0\"></span>ag in maart 20<span class=\"_ _0\"></span>24 en is twee keer<span class=\"_ _2\"></span> verlengbaar<span class=\"_ _0\"></span> met telkens \u00e9\u00e9n jaar<span class=\"_ _2\"></span>. In de loop v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2 werd de<span class=\"_ _0\"></span>ze fa<span class=\"_ _0\"></span>ciliteit verleng<span class=\"_ _0\"></span>d met \u00e9\u00e9n jaar met eindv<span class=\"_ _0\"></span>ervaldag in m<span class=\"_ _0\"></span>aart 2025. <span class=\"_ _0\"></span> Geldopnames onder<span class=\"_ _0\"></span> deze kre<span class=\"_ _0\"></span>dietlijnen wor<span class=\"_ _0\"></span>den gedaan v<span class=\"_ _0\"></span>oor k<span class=\"_ _0\"></span>orte periodes maar<span class=\"_ _0\"></span> de banken he<span class=\"_ _0\"></span>bben zich onder de bestaande her\ue616nancieringsov<span class=\"_ _0\"></span>ereenkomst g<span class=\"_ _0\"></span>e\u00ebngageer<span class=\"_ _0\"></span>d om het nominaal bedr<span class=\"_ _2\"></span>ag van deze f<span class=\"_ _0\"></span>aciliteit beschikbaar<span class=\"_ _2\"></span> te stellen tot eindverval<span class=\"ls1 ws1\">-</span>dag.<span class=\"_ _0\"></span> In de analyse v<span class=\"_ _2\"></span>an contractuele kasstromen <span class=\"_ _0\"></span>worden de terugbetalin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an opnames onder<span class=\"_ _0\"></span> deze fa<span class=\"_ _0\"></span>ciliteit geplaats<span class=\"_ _0\"></span>t in de eerstvolg<span class=\"_ _0\"></span>ende tijdsband dat de entiteit kan gev<span class=\"_ _0\"></span>raag<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den deze terug te betalen.<span class=\"_ _2\"></span> Op 31 december 2022 zijn er<span class=\"_ _2\"></span> geen opnames onder de<span class=\"_ _0\"></span>ze faciliteit (20<span class=\"_ _2\"></span>21: 0 miljoen euro).De contractue<span class=\"_ _0\"></span>le looptijdanalyse voor<span class=\"_ _2\"></span> \ue616nanci\u00eble verplichtingen,<span class=\"_ _0\"></span> inclusief a\ue617ossing v<span class=\"_ _0\"></span>an hoofdbedr<span class=\"_ _0\"></span>ag en rentebetaling<span class=\"_ _0\"></span>en, w<span class=\"_ _0\"></span>ordt in de tabel hieronder<span class=\"_ _2\"></span> weergegeven.<span class=\"_ _0\"></span> De kasstromen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de contractue<span class=\"_ _0\"></span>le resterende looptijden w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend op basis v<span class=\"_ _2\"></span>an de voorw<span class=\"_ _0\"></span>aarden aang<span class=\"_ _0\"></span>aande wisse<span class=\"_ _0\"></span>lkoersen en interest<span class=\"_ _0\"></span>voeten die bestonden op de r<span class=\"_ _0\"></span>apporteringda<span class=\"_ _0\"></span>tum.W<span class=\"_ _2\"></span>at betreft deriv<span class=\"_ _0\"></span>aten omv<span class=\"_ _2\"></span>at de looptijdanalyse de kasstromen met betr<span class=\"_ _0\"></span>ekking tot verplichtin<span class=\"_ _0\"></span>gen uit deriv<span class=\"_ _0\"></span>aten en alle ingaan<span class=\"ls1 ws1\">-</span>de en uitgaande kasstr<span class=\"_ _0\"></span>omen uit alle termijnwisse<span class=\"_ _0\"></span>lverrichtingen die op een br<span class=\"_ _0\"></span>uto manier afg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>den. De contr<span class=\"_ _0\"></span>actuele kasstromen v<span class=\"_ _2\"></span>an termijnwisselv<span class=\"_ _0\"></span>errichtingen wer<span class=\"_ _2\"></span>den berekend op basis v<span class=\"_ _2\"></span>an termijnwisselkoersen.2021Looptijden van contractuele kasstromenBoekwaardeMinder dan <span class=\"_ _2\"></span> T<span class=\"_ _2\"></span>ussen \ue61a en T<span class=\"_ _2\"></span>ussen  Meer dan  TOT<span class=\"_ _0\"></span>AALMILJOEN EURO\ue61a maanden\ue61d\ue61f maanden\ue61d en \ue618 jaar\ue618 jaarFinanci\u00eble schuldenObligatielening<span class=\"_ _203\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>- (\ue61d)Revolving-kredietfaciliteit(\ue61d)<span class=\"_ _262\"> </span>(\ue61d)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-EIB-lening<span class=\"_ _1d6\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-Andere rentedragende verplichtingen<span class=\"_ _4c\"> </span>\ue61a<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue61f<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _20f\"> </span>\ue619\ue61e<span class=\"_ _18f\"> </span>\ue619\ue61e<span class=\"_ _28\"> </span>\ue617<span class=\"_ _18f\"> </span>\ue61d\ue619<span class=\"_ _2f\"> </span>\ue616\ue61a<span class=\"_ _2b\"> </span>\ue61aNegatieve banksaldi<span class=\"_ _1e4\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-Handelsschulden<span class=\"_ _1e4\"> </span>\ue61f\ue618\ue61f<span class=\"_ _61\"> </span>\ue61f\ue618\ue61f<span class=\"_ _24d\"> </span>\ue61f\ue618\ue61f<span class=\"_ _1b5\"> </span>-<span class=\"_ _263\"> </span>-Overige te betalen posten<span class=\"_ _2ae\"> </span>\ue61b<span class=\"_ _2b\"> </span>\ue61b<span class=\"_ _31\"> </span>\ue61b<span class=\"_ _268\"> </span>-<span class=\"_ _263\"> </span>-V<span class=\"_ _0\"></span>erplichtingen uit afgeleide \ue613nanci\u00eble instrumentenT<span class=\"_ _2\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _223\"> </span>(\ue61d)<span class=\"_ _b9\"> </span>(\ue61d\ue617)<span class=\"_ _193\"> </span>(\ue61d\ue617)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _24a\"> </span>-<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-Overige termijnwisselverrichtingen\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _223\"> </span>(\ue61d)<span class=\"_ _1bd\"> </span>(\ue61d\ue61a\ue61b)<span class=\"_ _b9\"> </span>(\ue616\ue61d)<span class=\"_ _b9\"> </span>(\ue61b\ue61c)<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _2af\"> </span>\ue61d<span class=\"_ _80\"> </span>\ue61d\ue616\ue61e<span class=\"_ _2f\"> </span>\ue616\ue61d<span class=\"_ _261\"> </span>\ue61b\ue61b<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _3e\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _24a\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-(1) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten (1 miljoen euro<span class=\"_ _0\"></span>) worden g<span class=\"_ _0\"></span>epresenteerd in mindering v<span class=\"_ _2\"></span>an de boekwaar<span class=\"_ _0\"></span>de van de \ue616n<span class=\"_ _0\"></span>anci\u00eble schuld.2022Looptijden van contractuele kasstromenBoekwaardeMinder dan <span class=\"_ _2\"></span> T<span class=\"_ _2\"></span>ussen \ue61a en T<span class=\"_ _2\"></span>ussen \ue61d  Meer dan  TOT<span class=\"_ _0\"></span>AALMILJOEN EURO\ue61a maanden\ue61d\ue61f maandenen \ue618 jaar\ue618 jaarFinanci\u00eble schuldenObligatielening<span class=\"_ _2b0\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>- (\ue61d)Revolving-kredietfaciliteit(\ue61d)<span class=\"_ _262\"> </span>(\ue61d)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-EIB-lening<span class=\"_ _163\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-Andere rentedragende verplichtingen<span class=\"_ _2b1\"> </span>\ue616<span class=\"_ _2b\"> </span>\ue616<span class=\"_ _263\"> </span>-<span class=\"_ _2b\"> </span>\ue616<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _2a1\"> </span>\ue617\ue61f<span class=\"_ _261\"> </span>\ue617\ue61f<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _2f\"> </span>\ue61d\ue616<span class=\"_ _261\"> </span>\ue61a\ue618<span class=\"_ _2b\"> </span>\ue617Negatieve banksaldi<span class=\"_ _17d\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-Handelsschulden<span class=\"_ _17d\"> </span>\ue61f\ue616\ue61b<span class=\"_ _61\"> </span>\ue61f\ue616\ue61b<span class=\"_ _263\"> </span>\ue61f\ue616\ue61b<span class=\"_ _2ad\"> </span>-<span class=\"_ _263\"> </span>-Overige te betalen posten<span class=\"_ _2b2\"> </span>\ue617<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _31\"> </span>\ue617<span class=\"_ _268\"> </span>-<span class=\"_ _263\"> </span>-V<span class=\"_ _0\"></span>erplichtingen uit afgeleide \ue613nanci\u00eble instrumenten<span class=\"_ _24f\"> </span>-T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _206\"> </span>(\ue61d)<span class=\"_ _b9\"> </span>(\ue61d\ue619)<span class=\"_ _193\"> </span>(\ue61d\ue619)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _2b3\"> </span>-<span class=\"_ _261\"> </span>\ue61d\ue617<span class=\"_ _261\"> </span>\ue61d\ue617<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-Overige termijnwisselverrichtingen\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _206\"> </span>(\ue61d)<span class=\"_ _1bd\"> </span>(\ue61d\ue61f\ue61c)<span class=\"_ _236\"> </span>(\ue617\ue619)<span class=\"_ _193\"> </span>(\ue617\ue61d)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _2b4\"> </span>\ue61a<span class=\"_ _80\"> </span>\ue61d\ue61a\ue61e<span class=\"_ _2f\"> </span>\ue617\ue619<span class=\"_ _261\"> </span>\ue617\ue61f<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-(1) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten (1 miljoen euro<span class=\"_ _0\"></span>) worden g<span class=\"_ _0\"></span>epresenteerd in mindering v<span class=\"_ _2\"></span>an de boekwaar<span class=\"_ _0\"></span>de van de \ue616n<span class=\"_ _0\"></span>anci\u00eble schuld.De perioden w<span class=\"_ _0\"></span>aarin de kasstromen uit deriv<span class=\"_ _2\"></span>aten aangeduid als kasstr<span class=\"_ _0\"></span>oomafdekking<span class=\"_ _0\"></span>en naar<span class=\"_ _0\"></span> verwa<span class=\"_ _0\"></span>chting zullen plaats<span class=\"_ _0\"></span>vin<span class=\"ws1\">-</span>den en naar<span class=\"_ _0\"></span> verwa<span class=\"_ _0\"></span>chting de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>ening zullen be\u00efnv<span class=\"_ _0\"></span>loeden, w<span class=\"_ _0\"></span>orden in de v<span class=\"_ _0\"></span>olgende tabel w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en, samenmet de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an het afdekkingsinstrument.\ue61f\ue61e\ue61f\ue61dV<span class=\"_ _2\"></span>erwachte kasstromenRe\u00eble T<span class=\"_ _2\"></span>ussen Minder dan <span class=\"_ _3\"></span> T<span class=\"_ _2\"></span>ussen \ue61d  Meer dan  MILJOEN EURO<span class=\"_ _170\"> </span><span class=\"ls3 ws4\">TOTAAL</span>waarde\ue61a en \ue61d\ue61f \ue61a maandenen \ue618 jaar\ue618 jaarmaandenDerivaten aangeduid als kasstroomafdekkingenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _27\"> </span>(\ue61d)<span class=\"_ _2b5\"> </span>(\ue61d\ue617)<span class=\"_ _1bd\"> </span>(\ue61d\ue617)<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _1cc\"> </span>-<span class=\"_ _61\"> </span>\ue61d\ue618<span class=\"_ _29d\"> </span>\ue61d\ue618<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _45\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _1cc\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue61f\ue61e\ue61f\ue61fV<span class=\"_ _0\"></span>erwachte kasstromenRe\u00eble T<span class=\"_ _2\"></span>ussen Minder dan <span class=\"_ _3\"></span> T<span class=\"_ _2\"></span>ussen \ue61c  Meer dan  MILJOEN EURO<span class=\"_ _170\"> </span><span class=\"ls3 ws4\">TOT<span class=\"_ _2\"></span>AA<span class=\"_ _9\"></span>L</span>waarde\ue61d en \ue61c\ue61f \ue61d maandenen \ue618 jaar\ue618 jaarmaandenDerivaten aangeduid als kasstroomafdekkingenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _27\"> </span>(\ue61d)<span class=\"_ _2b5\"> </span>(\ue61d\ue619)<span class=\"_ _1bd\"> </span>(\ue61d\ue619)<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _1cc\"> </span>-<span class=\"_ _61\"> </span>\ue61d\ue617<span class=\"_ _29d\"> </span>\ue61d\ue617<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _45\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _1cc\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _55\"> </span>KAPIT<span class=\"_ _2\"></span>AALBEHEERHet Executive Man<span class=\"_ _0\"></span>agement houdt toezicht op de v<span class=\"_ _0\"></span>erhouding v<span class=\"_ _0\"></span>an de netto \ue616nanci\u00eble schuld ten opzichte <span class=\"_ _0\"></span>van het eig<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span><span class=\"ls1 ws1\">-</span>mogen. Het E<span class=\"_ _0\"></span>xecutive Manag<span class=\"_ _0\"></span>ement tracht de<span class=\"_ _0\"></span>ze verhoudin<span class=\"_ _0\"></span>g op een vooropg<span class=\"_ _0\"></span>esteld nive<span class=\"_ _0\"></span>au aan te houden. De netto \ue616n<span class=\"_ _0\"></span>anci\u00eble schuld is de som v<span class=\"_ _0\"></span>an kortlopende en langlopende r<span class=\"_ _0\"></span>entedr<span class=\"_ _0\"></span>agende verplichting<span class=\"_ _0\"></span>en en leaseverplichtin<span class=\"_ _0\"></span>gen verminder<span class=\"_ _0\"></span>d met de geldmiddelen en kasequiv<span class=\"_ _2\"></span>alenten.De aanpak <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep betre\ue618ende kapitaalbeheer<span class=\"_ _2\"></span> is niet gewijzigd gedur<span class=\"_ _0\"></span>ende het jaar<span class=\"_ _2\"></span>.De Groep is niet onderworpen aan w<span class=\"_ _0\"></span>ettelijk opge<span class=\"_ _0\"></span>legde kapitaalver<span class=\"_ _0\"></span>eisten, met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an statutaire minimum-kapitaal<span class=\"ls1 ws1\">-</span>vereisten <span class=\"_ _0\"></span>van toep<span class=\"_ _0\"></span>assing op groeps\ue616lialen in de <span class=\"_ _0\"></span>verschillende landen.In maart 20<span class=\"_ _0\"></span>21 heeft de Groep een progr<span class=\"_ _2\"></span>amma van terugk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an aandelen aang<span class=\"_ _0\"></span>ekondig<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> een bedrag <span class=\"_ _0\"></span>van 5<span class=\"_ _0\"></span>0 miljoen euro<span class=\"_ _0\"></span>. In dit kader heef<span class=\"_ _0\"></span>t Agfa-Gev<span class=\"_ _2\"></span>aert NV eigen aandelen aang<span class=\"_ _0\"></span>ekocht op E<span class=\"_ _0\"></span>uronext Brus<span class=\"_ _0\"></span>sel. De toela<span class=\"_ _0\"></span>ting om eigen aandelen in te kopen w<span class=\"_ _0\"></span>erd geg<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> de Buitengewone <span class=\"_ _0\"></span>Algemene Aandeelhouders<span class=\"_ _0\"></span>verga<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de Groep v<span class=\"_ _0\"></span>an 12 mei 202<span class=\"_ _0\"></span>0. Agfa-Gev<span class=\"_ _2\"></span>aert NV heeft een \ue616nanci\u00eble tussenpersoon ver<span class=\"_ _0\"></span>zocht om in zijn naam aandelen <span class=\"_ _0\"></span>Agfa-Gev<span class=\"_ _2\"></span>aert in te kopen voor<span class=\"_ _0\"></span> maximaal 50<span class=\"_ _2\"></span>.000.000 eur<span class=\"_ _0\"></span>o op basis v<span class=\"_ _0\"></span>an een discretionair<span class=\"_ _0\"></span> mandaat d<span class=\"_ _0\"></span>at inging op 1 april 20<span class=\"_ _0\"></span>21 en gold tot 31 maart 20<span class=\"_ _0\"></span>22. De Raad v<span class=\"_ _2\"></span>an Bestuur besliste op 8 maart 20<span class=\"_ _0\"></span>22 om het aandelenink<span class=\"_ _0\"></span>oopprogramm<span class=\"_ _0\"></span>a 2021 te v<span class=\"_ _0\"></span>erlengen tot en met 31 maart 2<span class=\"_ _0\"></span>023 (het \u2018V<span class=\"_ _2\"></span>erlengde Aandeleninkooppr<span class=\"_ _0\"></span>ogramma 20<span class=\"_ _0\"></span>21<span class=\"_ _0\"></span>\u2019).Sinds het begin v<span class=\"_ _0\"></span>an het aandeleninkooppr<span class=\"_ _0\"></span>ogramma tot 9 juni 2<span class=\"_ _0\"></span>022 k<span class=\"_ _0\"></span>ocht de Agfa-Gev<span class=\"_ _2\"></span>aert Groep,<span class=\"_ _0\"></span> gebaseer<span class=\"_ _0\"></span>d op de transa<span class=\"_ _0\"></span>c<span class=\"ws1\">-</span>tiedatum,<span class=\"_ _0\"></span> 12.930<span class=\"_ _0\"></span>.662 eig<span class=\"_ _0\"></span>en aandelen voor<span class=\"_ _2\"></span> een totaalbedrag v<span class=\"_ _0\"></span>an 49.999.<span class=\"_ _0\"></span>997<span class=\"_ _2\"></span>,30 euro,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at neerkomt op 7<span class=\"_ _2\"></span>,71% v<span class=\"_ _2\"></span>an het totaal aantal uitstaande aandelen op 1 april 2<span class=\"_ _0\"></span>021. Met de<span class=\"_ _0\"></span>ze aank<span class=\"_ _0\"></span>ondiging heeft Agf<span class=\"_ _0\"></span>a-Geva<span class=\"_ _0\"></span>ert NV haar<span class=\"_ _0\"></span> aandelenink<span class=\"_ _0\"></span>oopprogram<span class=\"ws1\">-</span>ma\ue6a0dat op 1 april 20<span class=\"_ _0\"></span>21 v<span class=\"_ _0\"></span>an start w<span class=\"_ _0\"></span>as gegaan,<span class=\"_ _0\"></span> volbr<span class=\"_ _0\"></span>acht.In de eerste jaarhelft <span class=\"_ _0\"></span>van 20<span class=\"_ _2\"></span>22 heeft de Groep 5.618.125 eigen aande<span class=\"_ _0\"></span>len ingek<span class=\"_ _0\"></span>ocht ten belope v<span class=\"_ _0\"></span>an 21 miljoen euro<span class=\"_ _0\"></span>. Dez<span class=\"_ _0\"></span>e ingek<span class=\"_ _0\"></span>ochte aandelen wer<span class=\"_ _2\"></span>den allemaal vernietigd in de eerste ja<span class=\"_ _0\"></span>arhelft v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2. Op 31 december<span class=\"_ _0\"></span> 2022 bedr<span class=\"_ _0\"></span>oeg het maat<span class=\"ws1\">-</span>schappelijk kapitaal <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep 187 miljoen euro<span class=\"_ _0\"></span>, v<span class=\"_ _0\"></span>erdeeld ov<span class=\"_ _0\"></span>er 1<span class=\"_ _0\"></span>54.820<span class=\"_ _0\"></span>.528 volstortte g<span class=\"_ _0\"></span>ewone aandelen.<span class=\"_ _0\"></span> Op 31 december 2022 hie<span class=\"_ _0\"></span>ld de Groep geen eigen a<span class=\"_ _0\"></span>andelen aan..<span class=\"_ _0\"></span> VERWERKINGSCA<span class=\"_ _2\"></span>TEGORIE\u00cbN EN <span class=\"_ _9\"></span>RE\u00cbLE WAARDENDe re\u00eble w<span class=\"_ _2\"></span>aarde is het bedrag <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> een actief kan worden verhande<span class=\"_ _0\"></span>ld of een verplichting kan w<span class=\"_ _0\"></span>orden afgew<span class=\"_ _0\"></span>ikkeld in een regelm<span class=\"_ _0\"></span>atige tr<span class=\"_ _0\"></span>ansactie tussen mark<span class=\"_ _0\"></span>tdeelnemers op de w<span class=\"_ _0\"></span>aarderingsda<span class=\"_ _0\"></span>tum. Alle af<span class=\"_ _0\"></span>geleide \ue616nanci\u00eble instr<span class=\"_ _0\"></span>umenten wor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>den tegen re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de opgenomen in de balans.De Groep groepeert ha<span class=\"_ _0\"></span>ar \ue616nanci\u00eble ins<span class=\"_ _0\"></span>trumenten rek<span class=\"_ _0\"></span>ening houdend met de kenmerk<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an deze \ue616nanci\u00eb<span class=\"_ _0\"></span>le instrumenten.De re\u00eble w<span class=\"_ _2\"></span>aarden en de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>den van \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen gegroepeer<span class=\"_ _2\"></span>d per verwerkingscateg<span class=\"_ _0\"></span>orie alsook de reconciliatie na<span class=\"_ _0\"></span>ar de onderliggende pos<span class=\"_ _0\"></span>ten in de balans w<span class=\"_ _0\"></span>orden toegelicht in de hiern<span class=\"_ _0\"></span>avolgende ta<span class=\"_ _0\"></span>bel. De tabe<span class=\"_ _0\"></span>l bevat geen re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de informatie van \ue616nanci\u00eb<span class=\"_ _0\"></span>le activa en <span class=\"_ _0\"></span>verplichtingen die niet a<span class=\"_ _0\"></span>angehouden w<span class=\"_ _0\"></span>orden aan re\u00eb<span class=\"_ _0\"></span>le w<span class=\"_ _0\"></span>aarde indien de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de een goede benadering is v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _2\"></span> In 2022 en 2021 w<span class=\"_ _2\"></span>aren er geen her<span class=\"_ _0\"></span>classi\ue616caties v<span class=\"_ _2\"></span>an \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a binnen de categorie\u00ebn.De overig<span class=\"_ _0\"></span>e te betalen posten die opgenomen zijn in de categorie <span class=\"_ _0\"></span>van \ue616n<span class=\"_ _0\"></span>anci\u00eble verplichting<span class=\"_ _0\"></span>en verplicht gew<span class=\"_ _2\"></span>aardeerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g in de re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie ca<span class=\"_ _0\"></span>tegorie 2 (2022: 2 miljoen eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> 2021: 2 miljoen eur<span class=\"_ _0\"></span>o) betreft een deposito <span class=\"_ _0\"></span>van 3,4 ton zilv<span class=\"_ _0\"></span>er g<span class=\"_ _0\"></span>eplaatst bij een bedrijf v<span class=\"_ _2\"></span>an metaalher<span class=\"ws1\">-</span>winning en r<span class=\"_ _0\"></span>a\ue614nage die gew<span class=\"_ _2\"></span>aardeerd w<span class=\"_ _0\"></span>ordt aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde (<span class=\"_ _0\"></span>observeerbare mark<span class=\"_ _0\"></span>tprijs).2021Boekwaarden van \ue614nanci\u00eble activa en verplichtingenMILJOEN EURO(\ue61f)<span class=\"_ _191\"> </span>(\ue61f)<span class=\"_ _93\"> </span>(\ue61d)<span class=\"_ _139\"> </span>(\ue61c)Re\u00eble waarde hi\u00ebrarchieActivaOverige \ue614nanci\u00eble activa<span class=\"_ _241\"> </span>\ue61a\ue61e<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f1\"> </span>\ue619<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _a8\"> </span>-<span class=\"_ _82\"> </span>\ue61d\ue61e<span class=\"_ _2b6\"> </span>\ue61d\ue61e (a)Handelsvorderingen<span class=\"_ _24c\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _a1\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _c0\"> </span>\ue61a\ue61d\ue61b<span class=\"_ _a8\"> </span>-<span class=\"_ _2b6\"> </span>\ue61a\ue61d\ue61b (a)V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _2b7\"> </span>\ue61a\ue61d<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _a8\"> </span>-<span class=\"_ _183\"> </span>\ue61d\ue61e\ue61e (a)Overige vorderingen<span class=\"_ _223\"> </span>\ue61a\ue61a<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _a8\"> </span>-<span class=\"_ _9b\"> </span>\ue616Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _164\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _8d\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _2b8\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2b9\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _222\"> </span>-<span class=\"_ _18a\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span><span class=\"ffc\">-<span class=\"_ _8d\"> </span>-</span>Overige swap-contracten<span class=\"_ _3b\"> </span>-<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _4f\"> </span>\ue61d<span class=\"_ _99\"> </span>\ue61dGeldmiddelen en kasequivalenten<span class=\"_ _153\"> </span>\ue61a\ue616<span class=\"_ _a6\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _c0\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _a8\"> </span>-<span class=\"_ _184\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _18d\"> </span>\ue61a\ue61b\ue61cTOT<span class=\"_ _2\"></span>AAL ACTIVA<span class=\"_ _2ba\"> </span><span class=\"ws1\">-<span class=\"_ _2b6\"> </span>\ue61c<span class=\"_ _96\"> </span>-<span class=\"_ _166\"> </span>\ue616<span class=\"_ _c0\"> </span>\ue614\ue61f\ue618<span class=\"_ _22\"> </span>-<span class=\"_ _c0\"> </span>\ue614\ue61d\ue61f<span class=\"_ _93\"> </span>-</span>PassivaRentedragende verplichtingen (b)'Revolving'-kredietfaciliteit\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _84\"> </span>(\ue61d)Negatieve banksaldi<span class=\"_ _206\"> </span>\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ffc\">-<span class=\"_ _22\"> </span>-</span>Overige rentedragende verplichtingen<span class=\"_ _129\"> </span>\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue61a<span class=\"_ _85\"> </span>\ue61a<span class=\"_ _99\"> </span>\ue61a (c)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _234\"> </span>\ue61a\ue61c.\ue61f<span class=\"_ _184\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a6\"> </span>\ue619\ue61e<span class=\"_ _1c1\"> </span>\ue619\ue61e (a)Handelsschulden<span class=\"_ _2bb\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c0\"> </span>\ue61f\ue618\ue61f<span class=\"_ _183\"> </span>\ue61f\ue618\ue61f (a)Overige te betalen posten<span class=\"_ _247\"> </span>\ue616\ue61e<span class=\"_ _4b\"> </span>-<span class=\"_ _2b6\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _4f\"> </span>\ue619<span class=\"_ _7f\"> </span>\ue61bDerivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _14b\"> </span>\ue61d<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _82\"> </span>\ue61dSwap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _2b8\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _d3\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _222\"> </span>-<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _82\"> </span>\ue61dOverige swap-contracten<span class=\"_ _3b\"> </span>-<span class=\"_ _18a\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _94\"> </span><span class=\"ffc\">-<span class=\"_ _d3\"> </span>-</span>TOT<span class=\"_ _2\"></span>AAL VAN<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>DE FINANCI\u00cbLE VERPLICHTINGEN<span class=\"_ _289\"> </span><span class=\"ls1 ws1\">\ue61c<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _95\"> </span>\ue61d\ue61d\ue61c<span class=\"_ _183\"> </span>\ue61d\ue61d\ue618<span class=\"_ _d3\"> </span>-</span>Re\u00eble wa<span class=\"_ _0\"></span>arde hi\u00ebrar<span class=\"_ _0\"></span>chie:(1) Re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie 1 betekent d<span class=\"_ _0\"></span>at de re\u00eble w<span class=\"_ _0\"></span>aarde bepa<span class=\"_ _0\"></span>ald werd op b<span class=\"_ _0\"></span>asis van genoteer<span class=\"_ _0\"></span>de prijzen in actieve mark<span class=\"_ _2\"></span>ten. (2) Re\u00eble w<span class=\"_ _0\"></span>aarde hi\u00ebr<span class=\"_ _0\"></span>archie 2 betekent dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde geb<span class=\"_ _0\"></span>aseerd is op data die re<span class=\"_ _0\"></span>levant zijn voor<span class=\"_ _2\"></span> het desbetre\ue618ende actief of verplichting, andere dan genoteer<span class=\"_ _0\"></span>de prijzen. (3) Re\u00eble waar<span class=\"_ _0\"></span>de hi\u00ebrarchie 3 betek<span class=\"_ _0\"></span>ent dat de re\u00eble w<span class=\"_ _2\"></span>aarde niet gebaseerd is op r<span class=\"_ _0\"></span>elevante d<span class=\"_ _0\"></span>ata voor het desbetr<span class=\"_ _0\"></span>e\ue618ende actief of verplichting.(a) De Gr<span class=\"_ _0\"></span>oep heeft de re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an handels- en overige vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>an handels- en overig<span class=\"_ _0\"></span>e schulden niet apart toegelicht daar<span class=\"_ _2\"></span> het gaat over kortlopende vor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>aarvan de boek<span class=\"_ _2\"></span>waarde een goede w<span class=\"_ _0\"></span>eergave is <span class=\"_ _0\"></span>van de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>den van derg<span class=\"_ _0\"></span>elijke activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en. (b) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten zijn in mindering g<span class=\"_ _0\"></span>eboekt v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen (1 miljoen euro).(c) De re\u00eble w<span class=\"_ _2\"></span>aarde van de verplichtin<span class=\"_ _0\"></span>gen uit leaseov<span class=\"_ _0\"></span>ereenkomsten w<span class=\"_ _0\"></span>ordt in ov<span class=\"_ _0\"></span>ereenstemming met IFRS 7 niet toegelicht.<span class=\"_ _0\"></span> 2022Boekwaarden van \ue614nanci\u00eble activa en verplichtingenMILJOEN EURO(\ue61f)<span class=\"_ _95\"> </span>(\ue61f)<span class=\"_ _93\"> </span>(\ue61d)<span class=\"_ _1a6\"> </span>(\ue61c)Re\u00eble waarde hi\u00ebrarchieActivaOverige \ue614nanci\u00eble activa<span class=\"_ _282\"> </span>\ue61a\ue61e<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _8c\"> </span>\ue616<span class=\"_ _4f\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue618<span class=\"_ _c0\"> </span>\ue618\ue610(a)Handelsvorderingen<span class=\"_ _1e7\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _29b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _95\"> </span>\ue61a\ue61e\ue61e<span class=\"_ _a8\"> </span>-<span class=\"_ _97\"> </span>\ue61a\ue61e\ue61e\ue610(a)V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _2bc\"> </span>\ue61a\ue61d<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61e\ue61a<span class=\"_ _a8\"> </span>-<span class=\"_ _97\"> </span>\ue61d\ue61e\ue61a\ue610(a)Overige vorderingen<span class=\"_ _2bd\"> </span>\ue61a\ue61a<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _7b\"> </span>\ue617<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue617Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _1b0\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _248\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _247\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue61d<span class=\"_ _c0\"> </span>\ue61dOverige swap-contracten<span class=\"_ _2be\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61f<span class=\"_ _184\"> </span>\ue61fGeldmiddelen en kasequivalenten<span class=\"_ _17b\"> </span>\ue61a\ue616<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61a\ue61c<span class=\"_ _22\"> </span>-<span class=\"_ _97\"> </span>\ue61d\ue61a\ue61c<span class=\"_ _2bf\"> </span>\ue61d\ue61a\ue61cTOT<span class=\"_ _2\"></span>AAL ACTIVA<span class=\"_ _13c\"> </span><span class=\"ws1\">-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _8c\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue618\ue619\ue616<span class=\"_ _2f\"> </span>\ue618\ue618\ue618<span class=\"_ _9b\"> </span>-</span>PassivaRentedragende verplichtingen<span class=\"_ _2c0\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>- (b)'Revolving'-kredietfaciliteit\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _2c1\"> </span>(\ue61d)Negatieve banksaldi<span class=\"_ _1a8\"> </span>\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ffc\">-<span class=\"_ _f5\"> </span>-</span>Overige rentedragende verplichtingen<span class=\"_ _a9\"> </span>\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _190\"> </span>\ue616<span class=\"_ _184\"> </span>\ue616\ue610(c)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _9f\"> </span>\ue61a\ue61c.\ue61f<span class=\"_ _23a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a6\"> </span>\ue617\ue61f<span class=\"_ _c8\"> </span>\ue617\ue61f\ue610(a)Handelsschulden<span class=\"_ _264\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c0\"> </span>\ue61f\ue616\ue61b<span class=\"_ _97\"> </span>\ue61f\ue616\ue61b\ue610(a)Overige te betalen posten<span class=\"_ _2c2\"> </span>\ue616\ue61e<span class=\"_ _1c3\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _4f\"> </span>\ue616<span class=\"_ _190\"> </span>\ue617Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _be\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61d<span class=\"_ _184\"> </span>\ue61dSwap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _248\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _247\"> </span>-<span class=\"_ _96\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _f5\"> </span><span class=\"ffc\">-<span class=\"_ _9b\"> </span>-</span>Overige swap-contracten<span class=\"_ _2be\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61d<span class=\"_ _184\"> </span>\ue61dTOT<span class=\"_ _2\"></span>AAL VAN<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>DE FINANCI\u00cbLE VERPLICHTINGEN<span class=\"_ _2c3\"> </span><span class=\"ls1 ws1\">\ue61c<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61c\ue614<span class=\"_ _97\"> </span>\ue61d\ue61f\ue61f<span class=\"_ _84\"> </span>-</span>Re\u00eble wa<span class=\"_ _0\"></span>arde hi\u00ebrar<span class=\"_ _0\"></span>chie:(1) Re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie 1 betekent d<span class=\"_ _0\"></span>at de re\u00eble w<span class=\"_ _0\"></span>aarde bepa<span class=\"_ _0\"></span>ald werd op b<span class=\"_ _0\"></span>asis van genoteer<span class=\"_ _0\"></span>de prijzen in actieve mark<span class=\"_ _2\"></span>ten. (2) Re\u00eble w<span class=\"_ _0\"></span>aarde hi\u00ebr<span class=\"_ _0\"></span>archie 2 betekent dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde geb<span class=\"_ _0\"></span>aseerd is op data die re<span class=\"_ _0\"></span>levant zijn voor<span class=\"_ _2\"></span> het desbetre\ue618ende actief of verplichting, andere dan genoteer<span class=\"_ _0\"></span>de prijzen. (3) Re\u00eble waar<span class=\"_ _0\"></span>de hi\u00ebrarchie 3 betek<span class=\"_ _0\"></span>ent dat de re\u00eble w<span class=\"_ _2\"></span>aarde niet gebaseerd is op r<span class=\"_ _0\"></span>elevante d<span class=\"_ _0\"></span>ata voor het desbetr<span class=\"_ _0\"></span>e\ue618ende actief of verplichting.(a) De Gr<span class=\"_ _0\"></span>oep heeft de re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an handels- en overige vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>an handels- en overig<span class=\"_ _0\"></span>e schulden niet apart toegelicht daar<span class=\"_ _2\"></span> het gaat over kortlopende vor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>aarvan de boek<span class=\"_ _2\"></span>waarde een goede w<span class=\"_ _0\"></span>eergave is <span class=\"_ _0\"></span>van de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>den van derg<span class=\"_ _0\"></span>elijke activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en. (b) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten zijn in mindering g<span class=\"_ _0\"></span>eboekt v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen (1 miljoen euro).(c) De re\u00eble w<span class=\"_ _2\"></span>aarde van de verplichtin<span class=\"_ _0\"></span>gen uit leaseov<span class=\"_ _0\"></span>ereenkomsten w<span class=\"_ _0\"></span>ordt in ov<span class=\"_ _0\"></span>ereenstemming met IFRS 7 niet toegelicht.<span class=\"_ _0\"></span> 25.<span class=\"_ _2\"></span>1 Basis vo<span class=\"_ _9\"></span>or de bepaling van re\u00eble waardenDe methoden en veronders<span class=\"_ _0\"></span>tellingen toegep<span class=\"_ _0\"></span>ast bij het bepalen v<span class=\"_ _2\"></span>an de re\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an iedere categorie \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a of<span class=\"_ _9\"></span> \ue616nanci\u00eble verplichting<span class=\"_ _0\"></span>en zijn de volgende:De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an investerin<span class=\"_ _0\"></span>gen in aandelen,<span class=\"_ _0\"></span> andere dan in<span class=\"_ _0\"></span>vestering<span class=\"_ _0\"></span>en verwerkt <span class=\"_ _0\"></span>volgens de <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode, is de g<span class=\"_ _0\"></span>eno<span class=\"ls1 ws1\">-</span>teerde mark<span class=\"_ _0\"></span>tnotering op rapporterin<span class=\"_ _0\"></span>gsdatum.De re\u00eble w<span class=\"_ _2\"></span>aarden v<span class=\"_ _0\"></span>an termijnwisse<span class=\"_ _0\"></span>lcontracten en s<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ap-contracten w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend rek<span class=\"_ _2\"></span>ening houdend met actuele markt<span class=\"ls1 ws1\">-</span>termijnrentevoeten en de r<span class=\"_ _0\"></span>endementscurve over<span class=\"_ _0\"></span> de rester<span class=\"_ _0\"></span>ende looptijd van het ins<span class=\"_ _0\"></span>trument.De re\u00eble w<span class=\"_ _2\"></span>aarde van de h<span class=\"_ _0\"></span>andels- en overig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _2\"></span>an handels- en overige v<span class=\"_ _0\"></span>erplichtingen wor<span class=\"_ _2\"></span>dt niet apart toege<span class=\"ws1\">-</span>licht gezien het ga<span class=\"_ _0\"></span>at over<span class=\"_ _2\"></span> kortetermijnvor<span class=\"_ _0\"></span>deringen en verplichtin<span class=\"_ _0\"></span>gen w<span class=\"_ _0\"></span>aarvoor<span class=\"_ _0\"></span> de nettoboekw<span class=\"_ _2\"></span>aarde een goede bena<span class=\"_ _0\"></span>dering is v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _0\"></span> De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an invor<span class=\"_ _0\"></span>derbare minim<span class=\"_ _0\"></span>ale leasebetaling<span class=\"_ _0\"></span>en is gebaseer<span class=\"_ _0\"></span>d op de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de minimum leasebetaling<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span>disconteerd aan mark<span class=\"_ _0\"></span>tconforme interest<span class=\"_ _0\"></span>voeten voor<span class=\"_ _2\"></span> vergelijkbar<span class=\"_ _0\"></span>e activa.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an \ue616nanci\u00eble verplichting<span class=\"_ _0\"></span>en is de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de toek<span class=\"_ _2\"></span>omstige kasstromen voor<span class=\"_ _2\"></span> de a\ue617ossing van het hoofdbedr<span class=\"_ _0\"></span>ag en de interestbetaling<span class=\"_ _0\"></span>en, v<span class=\"_ _0\"></span>erdisconteerd a<span class=\"_ _0\"></span>an marktconforme inter<span class=\"_ _0\"></span>estvoeten op de r<span class=\"_ _0\"></span>apporteringd<span class=\"_ _0\"></span>atum.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kortlopende leningen ben<span class=\"_ _0\"></span>adert de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde op r<span class=\"_ _0\"></span>apporteringdatum,<span class=\"_ _2\"></span> exclusief transactiek<span class=\"_ _0\"></span>osten, gezien opnames <span class=\"_ _0\"></span>voor een k<span class=\"_ _2\"></span>orte periode aangegaan wor<span class=\"_ _0\"></span>den.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de uitgestelde ov<span class=\"_ _0\"></span>ernameprijs uit overn<span class=\"_ _0\"></span>ames wor<span class=\"_ _0\"></span>dt berekend a<span class=\"_ _0\"></span>an de hand v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de verw<span class=\"_ _0\"></span>achte toekomstig<span class=\"_ _0\"></span>e kasstromen.<span class=\"_ _0\"></span> Het model houdt rek<span class=\"_ _2\"></span>ening met de contante waar<span class=\"_ _0\"></span>de van de <span class=\"_ _0\"></span>verwachte toe<span class=\"_ _0\"></span>komstig<span class=\"_ _0\"></span>e betalingen v<span class=\"_ _0\"></span>erdisconteerd a<span class=\"_ _0\"></span>an een voor<span class=\"_ _0\"></span> risico aangep<span class=\"_ _0\"></span>aste disconteringsv<span class=\"_ _0\"></span>oet. Relev<span class=\"_ _2\"></span>ante data zijn de toekomstige kas<span class=\"_ _0\"></span>stro<span class=\"ws1\">-</span>men en de disconteringsv<span class=\"_ _0\"></span>oet. De ingesch<span class=\"_ _0\"></span>atte re\u00eble w<span class=\"_ _2\"></span>aarde kan stijgen (d<span class=\"_ _0\"></span>alen) als de ingesch<span class=\"_ _0\"></span>atte te behalen doelstellin<span class=\"_ _0\"></span>gen stijgen (d<span class=\"_ _0\"></span>alen).BA<span class=\"_ _2\"></span>TEN, K<span class=\"_ _2\"></span>OSTEN, <span class=\"_ _0\"></span>WINSTEN EN <span class=\"_ _2\"></span>VERLIEZEN UIT FINANCI\u00cbLE INSTRUMENTEN2021Financi\u00eble  Financi\u00eble verplichtingen activa aan  Financi\u00eble verplichtingen MILJOEN EURODerivatenaan geamortiseerde TOT<span class=\"_ _0\"></span>AALgeamortiseerde aan re\u00eble waardekostprijskostprijsFinancieringsbaten<span class=\"_ _286\"> </span>\ue618<span class=\"_ _2a5\"> </span>-<span class=\"_ _f8\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue618Financieringskosten<span class=\"_ _26c\"> </span>-<span class=\"_ _28\"> </span>(\ue61d)<span class=\"_ _1de\"> </span>(\ue617)<span class=\"_ _1ad\"> </span>-<span class=\"_ _189\"> </span>(\ue619)Baten uit \ue614nanci\u00eble leaseovereenkomsten<span class=\"_ _19a\"> </span>\ue619<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue619Bijzondere waardeverminderingsverliezen<span class=\"_ _137\"> </span>(\ue617)<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _2b\"> </span>(\ue617)Opbrengsten uit terugnames van bijzondere \ue616<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue616waardeverminderingsverliezenV<span class=\"_ _2\"></span>eranderingen in re\u00eble waarde van derivaten niet aangeduid als afdekkingsinstrumenten in -<span class=\"_ _238\"> </span>\ue61d<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue61deen afdekkingsrelatieNettoresultaat uit de ine\ue615ectiviteit van deri--<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _3a\"> </span>-vaten toegewezen als kasstroomafdekkingen2022Financi\u00eble  Financi\u00eble verplichtingen activa aan  Financi\u00eble verplichtingen MILJOEN EURODerivatenaan geamortiseerde TOT<span class=\"_ _0\"></span>AALgeamortiseerde aan re\u00eble waardekostprijskostprijsFinancieringsbaten<span class=\"_ _286\"> </span>\ue618<span class=\"_ _2a5\"> </span>-<span class=\"_ _f8\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue618Financieringskosten<span class=\"_ _26c\"> </span>-<span class=\"_ _28\"> </span>(\ue616)<span class=\"_ _1de\"> </span>(\ue619)<span class=\"_ _1ad\"> </span>-<span class=\"_ _29\"> </span>(\ue61d\ue61d)Baten uit \ue614nanci\u00eble leaseovereenkomsten<span class=\"_ _19a\"> </span>\ue619<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue619Bijzondere waardeverminderingsverliezen<span class=\"_ _137\"> </span>(\ue618)<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _2b\"> </span>(\ue618)Opbrengsten uit terugnames van bijzondere \ue616<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _44\"> </span>\ue616waardeverminderingsverliezenV<span class=\"_ _2\"></span>eranderingen in re\u00eble waarde van derivaten niet aangeduid als afdekkingsinstrumenten in -<span class=\"_ _287\"> </span>(\ue61c)<span class=\"_ _207\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _2b\"> </span>(\ue61c)een afdekkingsrelatieNettoresultaat uit de ine\ue615ectiviteit van deri--<span class=\"_ _23b\"> </span>-<span class=\"_ _d7\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _3a\"> </span>-vaten toegewezen als kasstroomafdekkingen",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__41": {
   "value": ".<span class=\"_ _0\"></span> MARKTRISICO21.<span class=\"_ _2\"></span>1 V<span class=\"_ _2\"></span>alutarisicoHet v<span class=\"_ _0\"></span>alutarisico is het risico dat de re\u00eble w<span class=\"_ _2\"></span>aarde of toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _2\"></span>an een \ue616nancieel instrument zullen schom<span class=\"ws1\">-</span>melen als gevolg <span class=\"_ _0\"></span>van w<span class=\"_ _0\"></span>isselk<span class=\"_ _0\"></span>oersver<span class=\"_ _2\"></span>anderingen. In het beheer<span class=\"_ _0\"></span> van <span class=\"_ _0\"></span>valutarisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s wor<span class=\"_ _0\"></span>dt een onderscheid gemaak<span class=\"_ _2\"></span>t tussen drie types v<span class=\"_ _2\"></span>an valutarisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s: het valutatr<span class=\"_ _2\"></span>ansactierisico, het v<span class=\"_ _2\"></span>alutatranslatierisico en het economische risico v<span class=\"_ _0\"></span>erbonden aan transacties in <span class=\"_ _0\"></span>vreemde munten.De Groep is blootgeste<span class=\"_ _0\"></span>ld aan een v<span class=\"_ _0\"></span>alutatransa<span class=\"_ _0\"></span>ctierisico op handelsv<span class=\"_ _0\"></span>orderingen,<span class=\"_ _2\"></span> handelsschulden en andere monetaire posten uitgedruk<span class=\"_ _2\"></span>t in een andere munt dan de functionele munt v<span class=\"_ _0\"></span>an de Onderneming.<span class=\"_ _0\"></span> Het valuta<span class=\"_ _0\"></span>transactierisico ontsta<span class=\"_ _0\"></span>at eveneens uit de v<span class=\"_ _2\"></span>ariabiliteit van de kasstr<span class=\"_ _0\"></span>omen uit verw<span class=\"_ _0\"></span>achte toekomstig<span class=\"_ _0\"></span>e transa<span class=\"_ _0\"></span>cties. De resulta<span class=\"_ _0\"></span>ten en \ue616nanci\u00eble positie van gr<span class=\"_ _0\"></span>oepsondernemingen die een functionele <span class=\"_ _0\"></span>valuta he<span class=\"_ _0\"></span>bben die verschillend is v<span class=\"_ _2\"></span>an de euro, zijn onderhev<span class=\"_ _0\"></span>ig aan een v<span class=\"_ _0\"></span>a<span class=\"ws1\">-</span>lutatransl<span class=\"_ _0\"></span>atierisico.<span class=\"_ _0\"></span> Het economische v<span class=\"_ _0\"></span>alutarisico is het risico dat de toek<span class=\"_ _0\"></span>omstige kasstr<span class=\"_ _0\"></span>omen en resultaten v<span class=\"_ _2\"></span>an de buiten-landse activiteiten k<span class=\"_ _2\"></span>unnen schommelen. Het economische valutarisico is in z<span class=\"_ _0\"></span>eer hog<span class=\"_ _0\"></span>e mate a\ue607anke<span class=\"_ _0\"></span>lijk v<span class=\"_ _0\"></span>an andere fa<span class=\"_ _0\"></span>ctoren zoals de concurr<span class=\"_ _0\"></span>entiepositie van de buitenl<span class=\"_ _0\"></span>andse activiteit binnen een bedrijfstak,<span class=\"_ _0\"></span> de rela<span class=\"_ _0\"></span>tie met klanten en lever<span class=\"_ _0\"></span>anciers.In het beheer <span class=\"_ _0\"></span>van de v<span class=\"_ _2\"></span>alutarisico<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>s richt het centrale thesa<span class=\"_ _0\"></span>uriedepartement zich voorn<span class=\"_ _0\"></span>amelijk op het v<span class=\"_ _2\"></span>alutatransactierisico en het v<span class=\"_ _0\"></span>alutatransla<span class=\"_ _0\"></span>tierisico,<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>ar het bedrijfsm<span class=\"_ _0\"></span>anagement zich voorn<span class=\"_ _0\"></span>amelijk richt op het beheer<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an het economisch valutarisico door<span class=\"_ _2\"></span> middel van natuurlijk<span class=\"_ _0\"></span>e dekkingen.Elk v<span class=\"_ _2\"></span>an hogervernoemde valutarisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s be\u00efnvloedt de j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening op een verschillende manier<span class=\"_ _2\"></span>. De v<span class=\"_ _0\"></span>olgende w<span class=\"_ _0\"></span>isselkoersen werden toeg<span class=\"_ _0\"></span>epast:Gemiddelde koers<span class=\"_ _1fb\"> </span>Slotkoers per einde boekjaar\ue61f\ue61e\ue61f\ue61d<span class=\"_ _3f\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _3f\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _3f\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>EUR/USD<span class=\"_ _247\"> </span>\ue61d,\ue61d\ue61c\ue61a\ue616\ue618\ue617<span class=\"_ _8c\"> </span>\ue61d,\ue61e\ue618\ue61a\ue61c\ue61b\ue61b\ue61d,\ue61d\ue61a\ue61f\ue617<span class=\"_ _26d\"> </span>\ue61d,\ue61e\ue617\ue617\ue617EUR/GBP<span class=\"_ _280\"> </span>\ue61e,\ue61c\ue617\ue61e\ue61e\ue61f<span class=\"_ _166\"> </span>\ue61e,\ue61c\ue618\ue61f\ue617\ue61f\ue61f<span class=\"_ _db\"> </span>\ue61e,\ue61c\ue616\ue61e\ue61f\ue61c<span class=\"_ _196\"> </span>\ue61e,\ue61c\ue61c\ue617\ue61b\ue61aEUR/RMB<span class=\"_ _24b\"> </span>\ue619,\ue617\ue61a\ue61a\ue618\ue619\ue616<span class=\"_ _166\"> </span>\ue619,\ue61e\ue61c\ue61e\ue61f\ue61f\ue61d\ue619,\ue61d\ue61b\ue616\ue619<span class=\"_ _26d\"> </span>\ue619,\ue61a\ue618\ue61c\ue61fEUR/CAD<span class=\"_ _247\"> </span>\ue61d,\ue616\ue61c\ue61a\ue616\ue61c\ue61b<span class=\"_ _166\"> </span>\ue61d,\ue61a\ue619\ue61e\ue61a\ue618\ue617<span class=\"_ _1e3\"> </span>\ue61d,\ue616\ue61a\ue61b\ue61a<span class=\"_ _281\"> </span>\ue61d,\ue616\ue616\ue616EUR/AUD\ue61d,\ue618\ue619\ue616\ue61c\ue61f\ue617<span class=\"_ _166\"> </span>\ue61d,\ue618\ue61d\ue619\ue61a\ue617\ue61d<span class=\"_ _1e3\"> </span>\ue61d,\ue618\ue617\ue61d\ue618\ue61d,\ue618\ue617\ue61b\ue61aEUR/INR<span class=\"_ _282\"> </span>\ue61c\ue619,\ue616\ue619\ue61b\ue619\ue619\ue61c<span class=\"_ _89\"> </span>\ue61c\ue61f,\ue619\ue61d\ue61a\ue61c\ue61e\ue61c<span class=\"_ _db\"> </span>\ue61c\ue616,\ue61f\ue61f\ue61b\ue61f<span class=\"_ _26d\"> </span>\ue61c\ue61c,\ue61d\ue619\ue61dEUR/HKD<span class=\"_ _251\"> </span>\ue61b,\ue61d\ue61b\ue61c\ue61f\ue61c<span class=\"_ _166\"> </span>\ue61c,\ue61f\ue618\ue61d\ue616\ue61e\ue61b\ue61c,\ue61c\ue61a\ue61a\ue61a<span class=\"_ _26d\"> </span>\ue61c,\ue61a\ue61d\ue617\ue61aHet centrale thesaurie<span class=\"_ _0\"></span>departement controleert en beheert de <span class=\"_ _0\"></span>valutarisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s v<span class=\"_ _2\"></span>anuit de impact die ze hebben op zow<span class=\"_ _0\"></span>el de balans als de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>.21.<span class=\"_ _2\"></span>1.1. <span class=\"_ _2\"></span>Valutatransactierisico \u2013 impact op de balansDe munten die aanleiding gev<span class=\"_ _0\"></span>en tot een valuta<span class=\"_ _0\"></span>transactierisico zijn als <span class=\"_ _0\"></span>volgt:IndekkingsinstrumentenNettopositie van vorderin-Geldmiddelen,  NettopositieMILJOEN  gen en schuldenkasequivalenten, leningen  DerivatenVREEMDE MUNTEENHEIDen deposito\u2019<span class=\"_ _0\"></span>s\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cUS dollar<span class=\"_ _283\"> </span>\ue616\ue616,\ue61e<span class=\"_ _284\"> </span>\ue619,\ue61d<span class=\"_ _1dd\"> </span>(\ue616\ue61c,\ue619)<span class=\"_ _238\"> </span>\ue61f,\ue616Chinese renminbi<span class=\"_ _23e\"> </span>\ue61d\ue61b\ue61e,\ue61b<span class=\"_ _e8\"> </span>(\ue61d\ue61c\ue617,\ue616)<span class=\"_ _d1\"> </span>-<span class=\"_ _238\"> </span>\ue616,\ue618Pond sterling<span class=\"_ _241\"> </span>\ue619,\ue616<span class=\"_ _285\"> </span>(\ue617,\ue617)<span class=\"_ _129\"> </span>-<span class=\"_ _bd\"> </span>\ue61e,\ue61cCanadese dollar<span class=\"_ _286\"> </span>(\ue61d,\ue61c)<span class=\"_ _284\"> </span>\ue61e,\ue619<span class=\"_ _129\"> </span>-<span class=\"_ _287\"> </span>(\ue61d,\ue61d)Australische dollar<span class=\"_ _1be\"> </span>\ue617,\ue61f<span class=\"_ _285\"> </span>(\ue616,\ue61c)<span class=\"_ _129\"> </span>-<span class=\"_ _bd\"> </span>\ue61d,\ue616Indiase roepie<span class=\"_ _252\"> </span>\ue61f\ue617\ue61a,\ue61b<span class=\"_ _129\"> </span>-<span class=\"_ _288\"> </span>(\ue61a\ue617\ue618,\ue61e)<span class=\"_ _23f\"> </span>(\ue61d\ue61e\ue61d,\ue61d)Hong Kong dollar<span class=\"_ _286\"> </span>\ue61a,\ue61f<span class=\"_ _289\"> </span>(\ue61f,\ue618)<span class=\"_ _129\"> </span>-<span class=\"_ _bd\"> </span>\ue61e,\ue61c\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fUS dollar<span class=\"_ _283\"> </span>\ue61f\ue61c,\ue619<span class=\"_ _244\"> </span>\ue61f\ue617,\ue617<span class=\"_ _1dd\"> </span>(\ue616\ue61c,\ue619)<span class=\"_ _238\"> </span>\ue617,\ue617Chinese renminbi<span class=\"_ _23e\"> </span>\ue61d\ue618\ue616,\ue61e<span class=\"_ _e8\"> </span>(\ue61d\ue616\ue61a,\ue61d)<span class=\"_ _d1\"> </span>-<span class=\"_ _32\"> </span>\ue61d\ue61e,\ue61bPond sterling<span class=\"_ _241\"> </span>\ue61b,\ue618<span class=\"_ _1e6\"> </span>(\ue61d\ue61a,\ue61f)<span class=\"_ _129\"> </span>-<span class=\"_ _287\"> </span>(\ue61a,\ue619)Canadese dollar<span class=\"_ _286\"> </span>(\ue616,\ue61b)<span class=\"_ _284\"> </span>\ue61f,\ue619<span class=\"_ _129\"> </span>-<span class=\"_ _287\"> </span>(\ue61f,\ue61f)Australische dollar<span class=\"_ _1be\"> </span>\ue61f,\ue617<span class=\"_ _285\"> </span>(\ue61d,\ue616)<span class=\"_ _129\"> </span>-<span class=\"_ _bd\"> </span>\ue61d,\ue61fIndiase roepie<span class=\"_ _252\"> </span>\ue619\ue617\ue61c,\ue618<span class=\"_ _129\"> </span>-<span class=\"_ _c1\"> </span>(\ue61b\ue61b\ue61a)<span class=\"_ _23f\"> </span>(\ue61f\ue61f\ue616,\ue618)Hong Kong dollar<span class=\"_ _286\"> </span>\ue617,\ue61d<span class=\"_ _289\"> </span>(\ue617,\ue61d)<span class=\"_ _129\"> </span>-<span class=\"_ _e9\"> </span>-De Groep beschouwt g<span class=\"_ _0\"></span>eldmiddelen, kasequiv<span class=\"_ _2\"></span>alenten, deposito<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en leningen aangehouden in <span class=\"_ _0\"></span>vreemde munteenheden als natuurlijke inde<span class=\"_ _0\"></span>kkingen v<span class=\"_ _2\"></span>an het vreemde valutarisico <span class=\"_ _0\"></span>met betrekking tot de nettopositie v<span class=\"_ _2\"></span>an vorderingen en schulden in die desbetre\ue618ende munt.In het beheer <span class=\"_ _0\"></span>van de imp<span class=\"_ _0\"></span>act v<span class=\"_ _0\"></span>an het v<span class=\"_ _0\"></span>alutatransa<span class=\"_ _0\"></span>ctierisico op de balans, tr<span class=\"_ _2\"></span>acht de Groep om zowe<span class=\"_ _0\"></span>l de gere<span class=\"_ _0\"></span>aliseerde als de niet-gere<span class=\"_ _0\"></span>aliseerde w<span class=\"_ _0\"></span>isselkoersr<span class=\"_ _0\"></span>esultaten, die onts<span class=\"_ _0\"></span>taan uit de omrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an balansposten,<span class=\"_ _0\"></span> uitgedruk<span class=\"_ _0\"></span>t in een munt ver<span class=\"_ _0\"></span><span class=\"ws1\">-</span>schillend v<span class=\"_ _0\"></span>an de functionele munt v<span class=\"_ _0\"></span>an de Onderneming,<span class=\"_ _0\"></span> tot een minimum te herleiden.Om het uitstaande risico te beperken tot <span class=\"_ _0\"></span>vooropg<span class=\"_ _0\"></span>estelde aangep<span class=\"_ _0\"></span>aste risicolimieten, g<span class=\"_ _0\"></span>ebruikt het centr<span class=\"_ _2\"></span>ale thesauriedeparte<span class=\"ws1\">-</span>ment deriva<span class=\"_ _0\"></span>ten zoals termijn<span class=\"_ _0\"></span>wisselv<span class=\"_ _0\"></span>errichtingen, ter<span class=\"_ _2\"></span> indekking van het w<span class=\"_ _0\"></span>isselkoersrisico <span class=\"_ _0\"></span>verbonden aan in de balans opg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>nomen monetaire activ<span class=\"_ _2\"></span>a en verplichtingen. De uitsta<span class=\"_ _0\"></span>ande derivaten op 31 december<span class=\"_ _2\"></span> 2022 zijn termijnw<span class=\"_ _0\"></span>isselverrichting<span class=\"_ _0\"></span>en met looptijden v<span class=\"_ _0\"></span>an over<span class=\"_ _0\"></span> het algemeen minder<span class=\"_ _0\"></span> dan \u00e9\u00e9n jaar<span class=\"_ _2\"></span>.W<span class=\"_ _2\"></span>anneer deriv<span class=\"_ _0\"></span>aten gebr<span class=\"_ _0\"></span>uikt wor<span class=\"_ _2\"></span>den ter indekking v<span class=\"_ _0\"></span>an het wisselk<span class=\"_ _2\"></span>oersrisico verbonden aan in de balans opgenomen mo<span class=\"ws1\">-</span>netaire activ<span class=\"_ _2\"></span>a en verplichtingen, w<span class=\"_ _0\"></span>ordt er<span class=\"_ _0\"></span> geen \u2018<span class=\"_ _0\"></span>hedge accountin<span class=\"_ _0\"></span>g\u2019 toegep<span class=\"_ _0\"></span>ast. <span class=\"_ _0\"></span>Winsten of v<span class=\"_ _0\"></span>erliezen die v<span class=\"_ _0\"></span>oortvloeien uit de wa<span class=\"_ _0\"></span>ardering v<span class=\"_ _2\"></span>an deze deriva<span class=\"_ _0\"></span>ten tegen re\u00eble w<span class=\"_ _2\"></span>aarde wor<span class=\"_ _0\"></span>den opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>.21.<span class=\"_ _2\"></span>1.2 V<span class=\"_ _2\"></span>alutatranslatierisico \u2013 impact op de balansV<span class=\"_ _2\"></span>alutakoersv<span class=\"_ _0\"></span>erschillen die voortvloeien uit de omr<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>esultaten en \ue616nanci\u00eble positie v<span class=\"_ _2\"></span>an groepsondernemin<span class=\"ws1\">-</span>gen die een functionele munt hebben die <span class=\"_ _0\"></span>verschillend is v<span class=\"_ _0\"></span>an de presentatiemunt v<span class=\"_ _2\"></span>an de Groep, <span class=\"_ _0\"></span>worden in de niet-g<span class=\"_ _0\"></span>ereali-seerde res<span class=\"_ _0\"></span>ultaten getoond onder<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alutakoersv<span class=\"_ _0\"></span>erschillen, tenzij er<span class=\"_ _0\"></span> een afdekkingmech<span class=\"_ _0\"></span>anisme bestaat.Alle groepsondernemingen en g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelnemingen he<span class=\"_ _0\"></span>bben als functionele munt de munt v<span class=\"_ _0\"></span>an het land w<span class=\"_ _0\"></span>aarin ze operationee<span class=\"_ _0\"></span>l zijn. Munten die aanleiding g<span class=\"_ _0\"></span>even tot het v<span class=\"_ _0\"></span>alutatr<span class=\"_ _0\"></span>anslatierisico op de balans betr<span class=\"_ _0\"></span>e\ue618en voorname<span class=\"_ _0\"></span>lijk de US dollar<span class=\"_ _2\"></span>, de Chinese renminbi,<span class=\"_ _0\"></span> de Braziliaanse r<span class=\"_ _0\"></span>eal,<span class=\"_ _0\"></span> de Mexicaanse peso<span class=\"_ _0\"></span>, de A<span class=\"_ _0\"></span>ustralische doll<span class=\"_ _0\"></span>ar en het Britse pond.Netto-investering in een buitenlandse entiteitMILJOEN VREEMDE MUNTEENHEID\ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _13b\"> </span><span class=\"ffc\">\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f</span>US dollar<span class=\"_ _260\"> </span>\ue61f\ue61a\ue61f<span class=\"_ _25b\"> </span>\ue61d\ue61c\ue616Chinese renminbi<span class=\"_ _28a\"> </span>\ue618\ue619\ue61c<span class=\"_ _25b\"> </span>\ue618\ue61b\ue617Braziliaanse real<span class=\"_ _1d8\"> </span>\ue61b\ue61f<span class=\"_ _d8\"> </span>\ue617\ue61fAustralische dollar<span class=\"_ _25c\"> </span>\ue616\ue61e<span class=\"_ _19c\"> </span>\ue61d\ue619Mexicaanse peso<span class=\"_ _158\"> </span>\ue61f\ue61a\ue616<span class=\"_ _25b\"> </span>\ue61f\ue61d\ue61bPond sterling<span class=\"_ _1ca\"> </span>(\ue619\ue619)<span class=\"_ _19c\"> </span>\ue61d\ue616Het centrale thesaurie<span class=\"_ _0\"></span>departement volgt het tr<span class=\"_ _2\"></span>anslatierisico op kw<span class=\"_ _0\"></span>artaalbasis op en ste<span class=\"_ _0\"></span>lt corrigerende acties <span class=\"_ _0\"></span>voor a<span class=\"_ _0\"></span>an het Executive Man<span class=\"_ _0\"></span>agement indien nodig.21.<span class=\"_ _2\"></span>1.3 V<span class=\"_ _2\"></span>alutarisico \u2013 impact op de winst- en verliesrekeningHet v<span class=\"_ _0\"></span>alutarisico dat de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _2\"></span>ening be\u00efnvloedt, om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>t het valutarisico d<span class=\"_ _0\"></span>at ontstaat uit de v<span class=\"_ _2\"></span>ariabiliteit van de kas<span class=\"ls1\">-</span>stromen uit v<span class=\"_ _0\"></span>erwachte toek<span class=\"_ _0\"></span>omstige tr<span class=\"_ _0\"></span>ansacties uitgedr<span class=\"_ _0\"></span>ukt in vr<span class=\"_ _0\"></span>eemde valuta alsook<span class=\"_ _0\"></span> het risico verbonden aan schomme<span class=\"_ _0\"></span>lingen van de r<span class=\"_ _0\"></span>esultaten v<span class=\"_ _2\"></span>an de buitenlandse activiteiten bij de omrekenin<span class=\"_ _0\"></span>g naar de pr<span class=\"_ _0\"></span>esentatiemunt (eur<span class=\"_ _0\"></span>o). Het centr<span class=\"_ _2\"></span>ale thesaurie<span class=\"ls1 ws1\">-</span>departement beheert beide risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s samen.De munten die het v<span class=\"_ _0\"></span>alutarisico op de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g be\u00efnvloeden,<span class=\"_ _2\"></span> betre\ue618en voornamelijk de US dollar<span class=\"_ _2\"></span>, de Chinese renminbi, de C<span class=\"_ _0\"></span>anadese dollar<span class=\"_ _2\"></span>, het pond sterling<span class=\"_ _0\"></span>, de A<span class=\"_ _0\"></span>ustr<span class=\"_ _0\"></span>alische dollar<span class=\"_ _2\"></span>, de Kore<span class=\"_ _0\"></span>aanse won,<span class=\"_ _0\"></span> de Indiase roepie<span class=\"_ _2\"></span>, de Japanse yen en de Zw<span class=\"_ _0\"></span>itserse frank.Aan de hand v<span class=\"_ _0\"></span>an aanbeveling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het centrale <span class=\"_ _0\"></span>\u2018T<span class=\"_ _2\"></span>reasury Committee<span class=\"_ _2\"></span>\u2019 beslist het Executiv<span class=\"_ _0\"></span>e Management ov<span class=\"_ _0\"></span>er de te v<span class=\"_ _0\"></span>olgen indekkingspolitiek r<span class=\"_ _0\"></span>ekening houdend met de bes<span class=\"_ _0\"></span>taande marktsitu<span class=\"_ _0\"></span>atie.<span class=\"_ _2\"></span> De groepsobjectieven inzake beheer<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de impact v<span class=\"_ _2\"></span>an<span class=\"_ _9\"></span> het v<span class=\"_ _0\"></span>alutarisico op de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening dienen om de voorspelb<span class=\"_ _0\"></span>aarheid v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble resulta<span class=\"_ _0\"></span>ten te verhogen en tevens de Groep toe te la<span class=\"_ _0\"></span>ten in te spelen op de snel ver<span class=\"_ _2\"></span>anderende economische omgeving<span class=\"_ _0\"></span>. Dit gebeurt door<span class=\"_ _2\"></span> middel van prijs<span class=\"ls1 ws1\">-</span>aanpassing<span class=\"_ _0\"></span>en en bijsturingen v<span class=\"_ _2\"></span>an de productie.De Groep gebr<span class=\"_ _0\"></span>uikt termijnw<span class=\"_ _0\"></span>isselverrichtin<span class=\"_ _0\"></span>gen om het v<span class=\"_ _0\"></span>alutarisico met betrekking tot toek<span class=\"_ _2\"></span>omstige transacties af te dekk<span class=\"_ _0\"></span>en. Deze termijn<span class=\"_ _0\"></span>wisselv<span class=\"_ _0\"></span>errichtingen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eduid als kasstroomaf<span class=\"_ _0\"></span>dekkingen.<span class=\"_ _0\"></span> De Groep duidt enk<span class=\"_ _0\"></span>el de contante prijs v<span class=\"_ _0\"></span>an het termijncontract a<span class=\"_ _0\"></span>an als afdekkingsinstrument <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>valutarisico en p<span class=\"_ _0\"></span>ast een afdekkingsr<span class=\"_ _2\"></span>atio van 1:1 toe<span class=\"_ _0\"></span>. Het rente<span class=\"_ _0\"></span>deel van het termijncontr<span class=\"_ _2\"></span>act wordt uitgesloten in de af<span class=\"_ _0\"></span>dekkingsrel<span class=\"_ _0\"></span>atie en wor<span class=\"_ _0\"></span>dt apart geboek<span class=\"_ _2\"></span>t in het \ue616nancieel resultaat. Het is de stra<span class=\"_ _0\"></span>tegie van de Gr<span class=\"_ _0\"></span>oep om steeds de kritische v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den van het af<span class=\"_ _0\"></span>dekkingsinstrument af te stemmen met het af<span class=\"_ _0\"></span>gedek<span class=\"_ _0\"></span>te risico.<span class=\"_ _0\"></span> Het bestaan v<span class=\"_ _2\"></span>an de economische relatie tussen het afdekkingsins<span class=\"_ _0\"></span>trument en het afgedek<span class=\"_ _2\"></span>te risico wordt aangetoond aan de hand v<span class=\"_ _2\"></span>an de munteenheid, bedrag en timing v<span class=\"_ _2\"></span>an de respectieve kasstromen.<span class=\"_ _0\"></span> De Groep beoor<span class=\"_ _0\"></span>deelt steeds of het aan<span class=\"ls1 ws1\">-</span>geduide afde<span class=\"_ _0\"></span>kkingsinstrument verw<span class=\"_ _2\"></span>acht wordt om e\ue618ectief te zijn en inderd<span class=\"_ _0\"></span>aad e\ue618ectief gewees<span class=\"_ _0\"></span>t is om de ver<span class=\"_ _0\"></span>anderingen in kasstromen v<span class=\"_ _2\"></span>an afdekkingsinstrument en afg<span class=\"_ _0\"></span>edekte risico te compenser<span class=\"_ _0\"></span>en. Hiervoor<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt de \u2018h<span class=\"_ _0\"></span>ypothetical deriv<span class=\"_ _0\"></span>ative<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>-me<span class=\"ls1 ws1\">-</span>thode gebruik<span class=\"_ _0\"></span>t. Er<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt zeer<span class=\"_ _0\"></span> weinig ine\ue618ectiviteit <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>cht uit de kasstroomaf<span class=\"_ _0\"></span>dekkingen.<span class=\"_ _0\"></span> In deze r<span class=\"_ _0\"></span>elaties kan ine\ue618ectiviteit veroorza<span class=\"_ _0\"></span>akt wor<span class=\"_ _2\"></span>den door kredietw<span class=\"_ _2\"></span>aardigheid v<span class=\"_ _0\"></span>an de tegenpartij en dat <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s die niet vervat zitten in de r<span class=\"_ _0\"></span>e\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de termijnwisselverrichting<span class=\"_ _0\"></span>en. Ine\ue618ectiv<span class=\"_ _0\"></span>iteit kan eveneens ver<span class=\"_ _0\"></span>oorzaakt <span class=\"_ _0\"></span>worden door<span class=\"_ _2\"></span> veranderingen in de timin<span class=\"_ _0\"></span>g van de af<span class=\"_ _0\"></span>dekkingstr<span class=\"_ _0\"></span>ansacties.In de loop v<span class=\"_ _0\"></span>an 2022 duidde de Gr<span class=\"_ _0\"></span>oep termijnwis<span class=\"_ _0\"></span>selcontracten a<span class=\"_ _0\"></span>an als kasstroomaf<span class=\"_ _0\"></span>dekkingen v<span class=\"_ _2\"></span>an het vreemde v<span class=\"_ _0\"></span>alutarisico in US dollar <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>aan de Groep is blootgesteld op haar<span class=\"_ _2\"></span> zeer w<span class=\"_ _0\"></span>aarschijnlijke toe<span class=\"_ _0\"></span>komstige <span class=\"_ _0\"></span>verkopen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de volgende 12 ma<span class=\"_ _0\"></span>anden.Het e\ue618ectieve deel v<span class=\"_ _2\"></span>an de winsten op de termijnw<span class=\"_ _0\"></span>isselcontra<span class=\"_ _0\"></span>cten werd g<span class=\"_ _0\"></span>eboekt in de niet-g<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten (31 decem<span class=\"ls1 ws1\">-</span>ber 20<span class=\"_ _2\"></span>22: -2 miljoen euro na winstbe<span class=\"_ _0\"></span>lastingen; 31 december<span class=\"_ _2\"></span> 2021: -2 miljoen euro na w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en). In de loop <span class=\"_ _0\"></span>van 2<span class=\"_ _0\"></span>022 werden <span class=\"_ _0\"></span>verliezen ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an 5 miljoen euro opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erliezen ten belope <span class=\"_ _0\"></span>van 5 miljoen euro wer<span class=\"_ _2\"></span>den geboekt in mindering v<span class=\"_ _2\"></span>an opbrengsten. In de loop v<span class=\"_ _2\"></span>an 2021 wer<span class=\"_ _0\"></span>den verliez<span class=\"_ _0\"></span>en ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro opgenomen in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> W<span class=\"_ _0\"></span>insten ten belope v<span class=\"_ _2\"></span>an 1 miljoen euro werden ge<span class=\"_ _0\"></span>herklasseerd <span class=\"_ _0\"></span>vanuit de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten naar<span class=\"_ _0\"></span> opbrengsten.<span class=\"_ _0\"></span> Belasting<span class=\"_ _0\"></span>en ten belope v<span class=\"_ _0\"></span>an 1 miljoen euro wer<span class=\"_ _2\"></span>den geboekt in mindering v<span class=\"_ _2\"></span>an<span class=\"_ _9\"></span> de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten.Een reconciliatie in ta<span class=\"_ _0\"></span>belformaat v<span class=\"_ _2\"></span>an de evolutie van de af<span class=\"_ _0\"></span>dekkingsreserve w<span class=\"_ _0\"></span>ordt toegev<span class=\"_ _0\"></span>oegd in toelichtin<span class=\"_ _0\"></span>g 21.4 \u2018Samenv<span class=\"_ _2\"></span>at<span class=\"ls1 ws1\">-</span>tende tabel v<span class=\"_ _2\"></span>an de afdekkingsreserve<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>\u2019In de volgende ta<span class=\"_ _0\"></span>bel wor<span class=\"_ _0\"></span>den de e\ue618ecten weerg<span class=\"_ _0\"></span>egeven die de kass<span class=\"_ _0\"></span>troomafdekkin<span class=\"_ _0\"></span>gen ter<span class=\"_ _0\"></span> indekking v<span class=\"_ _0\"></span>an het v<span class=\"_ _0\"></span>alutarisico gehad hebben op de \ue616nanci\u00eble staten:\ue61f\ue61e\ue61f\ue61fGedurende de periode - \ue61f\ue61e\ue61f\ue61fBoekwaardeMILJOEN EUROT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid Overige \ue614nan-Opbreng-\ue61d\ue617<span class=\"_ _96\"> </span>-<span class=\"_ _182\"> </span>(\ue61d,\ue61e)<span class=\"_ _183\"> </span>Derivaten<span class=\"_ _2f\"> </span>(\ue618)<span class=\"_ _a3\"> </span>-\ue618<span class=\"_ _a3\"> </span>-als kasstroomafdekkingencieringskostensten\ue61f\ue61e\ue61f\ue61dGedurende de periode - \ue61f\ue61e\ue61f\ue61dBoekwaardeMILJOEN EUROT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid Overige \ue614nan-Opbreng-\ue61d\ue618<span class=\"_ _96\"> </span>-<span class=\"_ _182\"> </span>(\ue61d,\ue61e)<span class=\"_ _183\"> </span>Derivaten<span class=\"_ _2f\"> </span>(\ue61a)<span class=\"_ _a3\"> </span>-(\ue61d)<span class=\"_ _a3\"> </span>-als kasstroomafdekkingencieringskostenstenKasstroomaf<span class=\"_ _0\"></span>dekkingen die het v<span class=\"_ _2\"></span>alutarisico indekken hebben de volg<span class=\"_ _0\"></span>ende looptijden: Looptijd\ue61f\ue61e\ue61f\ue61fT<span class=\"_ _2\"></span>ussen \ue61c en T<span class=\"_ _2\"></span>ussen \ue61d en Meer dan \ue61c jaar\ue61d\ue612maanden\ue61c\ue61f\ue612maandenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingenUS Nominaal bedrag netto in miljoenen vreemde munteenheid\ue61d\ue61c<span class=\"_ _246\"> </span>-<span class=\"_ _1b0\"> </span>-dollarGemiddelde termijnkoers EUR: USD\ue61d,\ue61d\ue61f\ue619\ue619\ue61e<span class=\"_ _246\"> </span>-<span class=\"_ _1b0\"> </span>-Looptijd\ue61f\ue61e\ue61f\ue61dT<span class=\"_ _2\"></span>ussen \ue61d en T<span class=\"_ _2\"></span>ussen \ue61a en Meer dan \ue61d jaar\ue61a\ue610maanden\ue61d\ue61f\ue610maandenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingenUS Nominaal bedrag netto in miljoenen vreemde munteenheid\ue61d\ue61c<span class=\"_ _246\"> </span>-<span class=\"_ _1b0\"> </span>-dollarGemiddelde termijnkoers EUR: USD<span class=\"_ _119\"> </span>\ue61d,\ue61f\ue61a\ue61f\ue616\ue61a<span class=\"_ _1b0\"> </span>-<span class=\"_ _246\"> </span>-21.<span class=\"_ _2\"></span>1.4 Gevo<span class=\"_ _9\"></span>eligheidsanalyse valutarisicoEen versterkin<span class=\"_ _0\"></span>g of verzw<span class=\"_ _0\"></span>akking v<span class=\"_ _0\"></span>an de euro met 10% ten op<span class=\"_ _0\"></span>zichte v<span class=\"_ _0\"></span>an de munten vermeld in ondersta<span class=\"_ _0\"></span>ande tabel zou on<span class=\"ws1\">-</span>derstaand positief of negatief e\ue618ect geh<span class=\"_ _0\"></span>ad hebben op de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening, geg<span class=\"_ _0\"></span>even dat alle andere risico<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariabelen constant gehouden wor<span class=\"_ _2\"></span>den.De gevoelig<span class=\"_ _0\"></span>heidsanalyse wer<span class=\"_ _0\"></span>d uitgevoer<span class=\"_ _2\"></span>d op de gebudgetteerde nettorisicopositie ing<span class=\"_ _0\"></span>eschat voor<span class=\"_ _2\"></span> het jaar 20<span class=\"_ _0\"></span>22, re<span class=\"_ _0\"></span>kening gehouden met de impa<span class=\"_ _0\"></span>ct van deriv<span class=\"_ _2\"></span>aten aangeduid als kasstr<span class=\"_ _0\"></span>oomafdekking<span class=\"_ _0\"></span>en.Winst- en verliesrekening\ue61f\ue61e\ue61f\ue61d<span class=\"_ _19e\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>V<span class=\"_ _2\"></span>ersterking van  V<span class=\"_ _2\"></span>erzwakking van  V<span class=\"_ _0\"></span>ersterking van  V<span class=\"_ _0\"></span>erzwakking van  MILJOEN EUROde euro met \ue61d\ue61e%de euro met \ue61d\ue61e%de euro met \ue61c\ue61e%de euro met \ue61c\ue61e%US dollar<span class=\"_ _163\"> </span>\ue61f,\ue61e<span class=\"_ _246\"> </span>(\ue61f,\ue61e)<span class=\"_ _139\"> </span>\ue618,\ue618<span class=\"_ _246\"> </span>(\ue618,\ue618)Chinese renminbi<span class=\"_ _1e4\"> </span>(\ue616,\ue617)<span class=\"_ _139\"> </span>\ue616,\ue617<span class=\"_ _246\"> </span>(\ue61f,\ue61f)<span class=\"_ _139\"> </span>\ue61f,\ue61fCanadese dollar<span class=\"_ _69\"> </span>\ue61e,\ue61a<span class=\"_ _246\"> </span>(\ue61e,\ue61a)<span class=\"_ _246\"> </span>(\ue61e,\ue616)<span class=\"_ _139\"> </span>\ue61e,\ue616Pond sterling<span class=\"_ _28b\"> </span>(\ue61a,\ue61f)<span class=\"_ _139\"> </span>\ue61a,\ue61f<span class=\"_ _246\"> </span>(\ue616,\ue61d)<span class=\"_ _139\"> </span>\ue616,\ue61dAustralische dollar<span class=\"_ _45\"> </span>(\ue61d,\ue617)<span class=\"_ _139\"> </span>\ue61d,\ue617<span class=\"_ _246\"> </span>(\ue61d,\ue61b)<span class=\"_ _139\"> </span>\ue61d,\ue61bIndiase roepie<span class=\"_ _69\"> </span>(\ue61a,\ue61f)<span class=\"_ _139\"> </span>\ue61a,\ue61f<span class=\"_ _246\"> </span>(\ue61a,\ue616)<span class=\"_ _139\"> </span>\ue61a,\ue616Koreaanse won<span class=\"_ _169\"> </span>(\ue61d,\ue61b)<span class=\"_ _139\"> </span>\ue61d,\ue61b<span class=\"_ _246\"> </span>(\ue61f,\ue61e)<span class=\"_ _139\"> </span>\ue61f,\ue61eZ<span class=\"_ _0\"></span>witserse frank<span class=\"_ _169\"> </span>(\ue61d,\ue61d)<span class=\"_ _139\"> </span>\ue61d,\ue61d<span class=\"_ _246\"> </span>(\ue61d,\ue61d)<span class=\"_ _139\"> </span>\ue61d,\ue61dJapanse yen<span class=\"_ _115\"> </span>(\ue61f,\ue61c)<span class=\"_ _139\"> </span>\ue61f,\ue61c<span class=\"_ _246\"> </span>(\ue61a,\ue618)<span class=\"_ _139\"> </span>\ue61a,\ue618Met betrekking tot kass<span class=\"_ _0\"></span>troomafdekkin<span class=\"_ _0\"></span>gen zou een v<span class=\"_ _0\"></span>ersterking<span class=\"_ _9\"></span>/v<span class=\"_ _0\"></span>erzwakkin<span class=\"_ _0\"></span>g met 10% v<span class=\"_ _0\"></span>an de euro ten opzichte <span class=\"_ _0\"></span>van de US dollar een imp<span class=\"_ _0\"></span>act hebben v<span class=\"_ _2\"></span>an + 1,5 miljoen/-1,5 miljoen euro in de niet-gere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten. Dez<span class=\"_ _0\"></span>e analyse ver<span class=\"_ _0\"></span>onder<span class=\"ws1\">-</span>stelt dat alle o<span class=\"_ _0\"></span>verige v<span class=\"_ _2\"></span>ariabelen, meer<span class=\"_ _0\"></span> bepaald de intrest<span class=\"_ _0\"></span>voeten constant ge<span class=\"_ _0\"></span>houden worden en houdt g<span class=\"_ _0\"></span>een rek<span class=\"_ _0\"></span>ening met de impact v<span class=\"_ _2\"></span>an <span class=\"_ _9\"></span>de toekomstige v<span class=\"_ _0\"></span>erkopen.<span class=\"_ _0\"></span> 21.2 RenterisicoHet renterisico is het risico dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde of toek<span class=\"_ _0\"></span>omstige kasstr<span class=\"_ _0\"></span>omen v<span class=\"_ _0\"></span>an een \ue616nancieel instrument zullen schom<span class=\"ls1 ws1\">-</span>melen als gevolg <span class=\"_ _0\"></span>van v<span class=\"_ _0\"></span>eranderin<span class=\"_ _0\"></span>gen in de marktr<span class=\"_ _0\"></span>ente.<span class=\"_ _2\"></span> De Groep is blootgesteld aan het renterisico v<span class=\"_ _0\"></span>erbonden aan haar<span class=\"_ _2\"></span> netto rentedr<span class=\"_ _0\"></span>agende schuldpositie inclusief v<span class=\"_ _0\"></span>alutasw<span class=\"_ _2\"></span>aps en hun rentecomponent die leningen en deposito<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s tussen ondernemingen v<span class=\"_ _2\"></span>an de Groep economisch afdekken.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor de bel<span class=\"_ _0\"></span>angrijkste munten is het r<span class=\"_ _0\"></span>entepro\ue616el hiervan op de<span class=\"_ _0\"></span> balansdatum als v<span class=\"_ _0\"></span>olgt:Winst- en verliesrekening\ue61f\ue61e\ue61f\ue61d<span class=\"_ _19e\"> </span>\ue61f\ue61e\ue61f\ue61fUitstaand bedrag<span class=\"_ _7f\"> </span>Uitstaand bedrag<span class=\"_ _9b\"> </span>Uitstaand bedrag<span class=\"_ _9b\"> </span>Uitstaand bedragAan vlottende Aan vaste Aan vlottende Aan vaste MILJOEN EUROinterestvoetinterestvoetinterestvoetinterestvoetEuro<span class=\"_ _28c\"> </span>(\ue61f\ue618\ue61e)<span class=\"_ _233\"> </span>-<span class=\"_ _1a6\"> </span>(\ue616)<span class=\"_ _233\"> </span>-US dollar<span class=\"_ _28d\"> </span>(\ue61a\ue61a)<span class=\"_ _233\"> </span>-<span class=\"_ _171\"> </span>(\ue61d\ue616)<span class=\"_ _233\"> </span>-Pond sterling<span class=\"_ _28e\"> </span>\ue61d<span class=\"_ _233\"> </span>-<span class=\"_ _171\"> </span>(\ue61f\ue616)<span class=\"_ _233\"> </span>-Chinese renminbi<span class=\"_ _17d\"> </span>(\ue61d\ue617)<span class=\"_ _233\"> </span>-<span class=\"_ _132\"> </span>(\ue61a\ue616)<span class=\"_ _28f\"> </span>-Australische dollar<span class=\"_ _1e2\"> </span>(\ue61f\ue61a)<span class=\"_ _233\"> </span>-<span class=\"_ _139\"> </span>(\ue619)<span class=\"_ _28f\"> </span>-Japanse yen<span class=\"_ _17a\"> </span>\ue61d\ue61a<span class=\"_ _28f\"> </span>-<span class=\"_ _145\"> </span>\ue61d\ue61d<span class=\"_ _233\"> </span>-Braziliaanse real<span class=\"_ _290\"> </span>\ue61d\ue618<span class=\"_ _28f\"> </span>-<span class=\"_ _145\"> </span>\ue61d\ue617<span class=\"_ _28f\"> </span>-Canadese dollar<span class=\"_ _218\"> </span>(\ue61d\ue61a)<span class=\"_ _28f\"> </span>-<span class=\"_ _132\"> </span>(\ue61f\ue61f)<span class=\"_ _28f\"> </span>-Hong Kong dollar<span class=\"_ _235\"> </span>(\ue61c)<span class=\"_ _168\"> </span>-<span class=\"_ _139\"> </span>(\ue61c)<span class=\"_ _233\"> </span>-Poolse zloty<span class=\"_ _291\"> </span>(\ue618)<span class=\"_ _28f\"> </span>-<span class=\"_ _139\"> </span>(\ue616)<span class=\"_ _233\"> </span>-Koreaanse won<span class=\"_ _219\"> </span>(\ue616)<span class=\"_ _28f\"> </span>-<span class=\"_ _ec\"> </span>\ue61d<span class=\"_ _233\"> </span>-Zuid-Afrikaanse rand<span class=\"_ _2a\"> </span>(\ue61c)<span class=\"_ _168\"> </span>-<span class=\"_ _139\"> </span>(\ue61d)<span class=\"_ _233\"> </span>-Indiase roepie<span class=\"_ _205\"> </span>(\ue61d\ue61f)<span class=\"_ _28f\"> </span>-<span class=\"_ _139\"> </span>(\ue616)<span class=\"_ _233\"> </span>-Overige<span class=\"_ _292\"> </span>\ue61d\ue61c<span class=\"_ _28f\"> </span>-<span class=\"_ _145\"> </span>\ue61f\ue61d<span class=\"_ _28f\"> </span>-TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _293\"> </span><span class=\"ls1 ws1\">(\ue61d\ue61f\ue618)<span class=\"_ _28f\"> </span>-<span class=\"_ _151\"> </span>(\ue616\ue61f)<span class=\"_ _233\"> </span>-</span>NETTO FINANCI\u00cbLE SCHULD<span class=\"_ _294\"> </span>(\ue61d\ue61f\ue618)<span class=\"_ _3c\"> </span>(\ue616\ue61f)21.2.<span class=\"_ _2\"></span>1 Gevo<span class=\"_ _9\"></span>eligheidsanalyse renterisicoEen ver<span class=\"_ _2\"></span>andering van 100 basispunten ten op<span class=\"_ _0\"></span>zichte v<span class=\"_ _0\"></span>an de interestv<span class=\"_ _0\"></span>oeten geldend op 31 december<span class=\"_ _0\"></span> 2022 z<span class=\"_ _0\"></span>ou onderstaande stijging (of daling) teweeg hebben g<span class=\"_ _0\"></span>ebra<span class=\"_ _0\"></span>cht in de resultaten z<span class=\"_ _0\"></span>oals opgenomen in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>. In de<span class=\"_ _0\"></span>ze ge<span class=\"ws1\">-</span>voeligheidsanaly<span class=\"_ _0\"></span>se zijn alle andere risicov<span class=\"_ _2\"></span>ariabelen, zoals <span class=\"_ _0\"></span>wisselk<span class=\"_ _0\"></span>oersen, constant g<span class=\"_ _0\"></span>ehouden.De gevoelig<span class=\"_ _0\"></span>heidsanalyse wer<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> 2021 op de<span class=\"_ _0\"></span>zelfde b<span class=\"_ _0\"></span>asis uitgevoer<span class=\"_ _0\"></span>d.Winst- en verliesrekeningStijging met \ue61d\ue61e\ue61e basispunten<span class=\"_ _243\"> </span>Daling met \ue61d\ue61e\ue61e basispunten\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cNetto-impact<span class=\"_ _295\"> </span>\ue61a,\ue61a\ue61e<span class=\"_ _296\"> </span>(\ue61a,\ue61a\ue61e)\ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fNetto-impact<span class=\"_ _295\"> </span>\ue61e,\ue619\ue61f<span class=\"_ _296\"> </span>(\ue61e,\ue619\ue61f)21.3 Risico\u2019<span class=\"_ _0\"></span>s verbonden aan de schommelingen in de prijzen van de grondsto\ue61eenHet grondsto\ue618enrisico v<span class=\"_ _0\"></span>oor de Gr<span class=\"_ _0\"></span>oep is geconcentreer<span class=\"_ _0\"></span>d rond de gronds<span class=\"_ _0\"></span>to\ue618en zilver<span class=\"_ _0\"></span> en aluminium. Het gronds<span class=\"_ _0\"></span>to\ue618enrisico voor<span class=\"_ _0\"></span> de Groep,<span class=\"_ _2\"></span> zijnde het risico dat de toekomstige kass<span class=\"_ _0\"></span>tromen en resultaten schomme<span class=\"_ _0\"></span>len als gevolg v<span class=\"_ _2\"></span>an veranderende materiaalprijz<span class=\"_ _0\"></span>en, hangt na<span class=\"_ _0\"></span>uw samen met andere f<span class=\"_ _0\"></span>actoren zo<span class=\"_ _0\"></span>als de concurrentiepositie v<span class=\"_ _0\"></span>an de Groep en re<span class=\"_ _0\"></span>laties met klanten en lever<span class=\"_ _0\"></span>anciers.Om het risico op mogelijk<span class=\"_ _0\"></span>e prijsstijgingen en prijsschomme<span class=\"_ _0\"></span>lingen v<span class=\"_ _2\"></span>an de grondsto\ue618en te beperken, p<span class=\"_ _0\"></span>astte de Groep in voorgaande j<span class=\"_ _0\"></span>aren een str<span class=\"_ _0\"></span>ategie toe w<span class=\"_ _0\"></span>aarbij de grondstof aluminium w<span class=\"_ _0\"></span>erd aang<span class=\"_ _0\"></span>ekocht aan contantk<span class=\"_ _2\"></span>oersen gecombineerd met een systeem <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>\u2018Rolling la<span class=\"_ _0\"></span>yered forw<span class=\"_ _2\"></span>ard buying\u2019<span class=\"_ _1\"></span>. Het bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an \u2018<span class=\"_ _2\"></span>forward buy<span class=\"_ _0\"></span>ing\u2019 w<span class=\"_ _0\"></span>erd bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an het vo<span class=\"ws1\">-</span>lume aan aluminium in contra<span class=\"_ _0\"></span>cten zonder aluminiumprijscl<span class=\"_ _0\"></span>ausules. In 2<span class=\"_ _0\"></span>022 bev<span class=\"_ _2\"></span>atten bijna alle contracten clausules <span class=\"_ _0\"></span>voor prijsaanpassing<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an aluminium op kw<span class=\"_ _2\"></span>artaalbasis. Hierdoor<span class=\"_ _2\"></span> wordt de noodzaak a<span class=\"_ _0\"></span>an \u2018<span class=\"_ _2\"></span>forward buy<span class=\"_ _0\"></span>ing\u2019 sterk<span class=\"_ _0\"></span> verminder<span class=\"_ _0\"></span>d. De gevolg<span class=\"_ _0\"></span>de methodiek uit het v<span class=\"_ _0\"></span>erleden wor<span class=\"_ _0\"></span>dt bijgevolg niet meer<span class=\"_ _2\"></span> toegepast.V<span class=\"_ _2\"></span>anaf 2022 w<span class=\"_ _0\"></span>orden er<span class=\"_ _0\"></span> geen \u2018<span class=\"_ _2\"></span>metal sw<span class=\"_ _0\"></span>ap<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>-over<span class=\"_ _0\"></span>eenkomsten meer<span class=\"_ _0\"></span> afgesloten met de b<span class=\"_ _0\"></span>anken. P<span class=\"_ _2\"></span>er 31 december<span class=\"_ _0\"></span> 2022 en 20<span class=\"_ _2\"></span>21 zijn er g<span class=\"_ _0\"></span>een uitstaande \u2018<span class=\"_ _2\"></span>metal swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _2\"></span>omsten. In de loop van 2<span class=\"_ _0\"></span>021 wer<span class=\"_ _2\"></span>den winsten ten belope v<span class=\"_ _0\"></span>an 7 miljoen euro rechtstree<span class=\"_ _0\"></span>ks opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> Een bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an 13 miljoen euro w<span class=\"_ _0\"></span>erd geherkl<span class=\"_ _0\"></span>asseerd uit de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten en geboek<span class=\"_ _0\"></span>t in mindering v<span class=\"_ _2\"></span>an de initi\u00eble boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de voorraa<span class=\"_ _0\"></span>d. W<span class=\"_ _2\"></span>instbelastingen ten belope v<span class=\"_ _0\"></span>an 1 miljoen euro wer<span class=\"_ _2\"></span>den geboekt in de niet-ger<span class=\"_ _0\"></span>ealiseerde r<span class=\"_ _0\"></span>esultaten.<span class=\"_ _0\"></span> Een reconciliatie in ta<span class=\"_ _0\"></span>belformaat v<span class=\"_ _2\"></span>an de evolutie van de af<span class=\"_ _0\"></span>dekkingsreserve w<span class=\"_ _0\"></span>ordt toegev<span class=\"_ _0\"></span>oegd in toelichtin<span class=\"_ _0\"></span>g 21.4 \u2018Samen<span class=\"ws1\">-</span>va<span class=\"_ _0\"></span>ttende tabel v<span class=\"_ _0\"></span>an de afdekkingsr<span class=\"_ _0\"></span>eserve\u2019<span class=\"_ _c3\"></span>.In de volgende ta<span class=\"_ _0\"></span>bel wor<span class=\"_ _0\"></span>den de e\ue618ecten weerg<span class=\"_ _0\"></span>egeven die de kass<span class=\"_ _0\"></span>troomafdekkin<span class=\"_ _0\"></span>gen ter inde<span class=\"_ _0\"></span>kking v<span class=\"_ _0\"></span>an het risico verbonden aan grondsto\ue618enprijs<span class=\"_ _0\"></span>schommelingen ge<span class=\"_ _0\"></span>had hebben op de \ue616nanci\u00eble s<span class=\"_ _0\"></span>taten:\ue61f\ue61e\ue61f\ue61f<span class=\"_ _24b\"> </span>Gedurende de periode - \ue61f\ue61e\ue61f\ue61fBoekwaardeActiva<span class=\"_ _190\"> </span>PassivaMILJOEN EUROSwap-overeenkomsten aangeduid als  -<span class=\"_ _29\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-kasstroomafdekkingen\ue61f\ue61e\ue61f\ue61d<span class=\"_ _24b\"> </span>Gedurende de periode - \ue61f\ue61e\ue61f\ue61dBoekwaardeActiva<span class=\"_ _f6\"> </span>PassivaMILJOEN EUROSwap-overeenkomsten aangeduid als  -<span class=\"_ _245\"> </span>-<span class=\"_ _cb\"> </span>Derivaten<span class=\"_ _44\"> </span>\ue619<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _b9\"> </span>(\ue61d\ue61a)<span class=\"_ _263\"> </span>-kasstroomafdekkingen21.3.<span class=\"_ _2\"></span>1 Risico\u2019s verbonden aan de schommelingen in de prijzen van de grondsto\ue61een: gevoeligheidsanalyseV<span class=\"_ _2\"></span>oor 20<span class=\"_ _0\"></span>22 is de Groep blootgeste<span class=\"_ _0\"></span>ld aan een prijsschommelingsrisico v<span class=\"_ _0\"></span>oor zilv<span class=\"_ _0\"></span>er v<span class=\"_ _0\"></span>oor een tonnag<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an om en bij de 82 ton (2021: 89 ton<span class=\"_ _0\"></span>). V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> iedere v<span class=\"_ _0\"></span>erandering v<span class=\"_ _2\"></span>an de US dollar/T<span class=\"_ _2\"></span>roy v<span class=\"_ _2\"></span>an de zilverprijs wordt de impa<span class=\"_ _0\"></span>ct op de geconsolideerde winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an de Groep ingescha<span class=\"_ _0\"></span>t op 2,6 miljoen US dollar<span class=\"_ _0\"></span> (2021: 2,8 miljoen US dollar<span class=\"_ _0\"></span>). Dez<span class=\"_ _0\"></span>e analyse wer<span class=\"_ _2\"></span>d uitgevoer<span class=\"_ _0\"></span>d op het actuele volume <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>aan de Groep is blootgesteld v<span class=\"_ _0\"></span>oor 20<span class=\"_ _0\"></span>22. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oormelde blootstelling v<span class=\"_ _0\"></span>an de Groep houdt geen rek<span class=\"_ _2\"></span>ening met het feit of een deel van de schommeling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de zilverprijs al dan niet gedee<span class=\"_ _0\"></span>ltelijk zal k<span class=\"_ _0\"></span>unnen doorge<span class=\"ws1\">-</span>rek<span class=\"_ _0\"></span>end worden a<span class=\"_ _0\"></span>an de klanten met contra<span class=\"_ _0\"></span>cten zonder zilv<span class=\"_ _0\"></span>erclausules.V<span class=\"_ _2\"></span>oor 20<span class=\"_ _0\"></span>22 is de Groep blootgeste<span class=\"_ _0\"></span>ld aan een prijsschommelingsrisico v<span class=\"_ _2\"></span>an aluminium voor een tonnag<span class=\"_ _0\"></span>e van om en bij de 77 kiloton (2021: 7<span class=\"_ _2\"></span>2 kiloton). V<span class=\"_ _2\"></span>oor ieder<span class=\"_ _0\"></span>e ver<span class=\"_ _0\"></span>andering v<span class=\"_ _0\"></span>an de Europese aluminiumprijs (LME<span class=\"_ _0\"></span>) met 100 USD/<span class=\"_ _2\"></span>ton, wor<span class=\"_ _2\"></span>dt de impact op de uitga<span class=\"_ _0\"></span>ven v<span class=\"_ _0\"></span>an de Groep ing<span class=\"_ _0\"></span>eschat op 3,4 miljoen euro op ja<span class=\"_ _0\"></span>arbasis (20<span class=\"_ _0\"></span>21: 3 miljoen euro).<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor ieder<span class=\"_ _0\"></span>e ver<span class=\"_ _0\"></span>an<span class=\"ws1\">-</span>dering v<span class=\"_ _0\"></span>an de Chinese aluminiumprijs (SHME &amp; CNAL) met 5<span class=\"_ _0\"></span>00 CNY<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>ton wordt de impact op de uitg<span class=\"_ _0\"></span>aven v<span class=\"_ _2\"></span>an de Groep ingeschat op 2,1 miljoen eur<span class=\"_ _0\"></span>o op jaarbasis (20<span class=\"_ _2\"></span>21: 1,8 miljoen euro). Beide analyses zijn uitg<span class=\"_ _0\"></span>evoerd op het g<span class=\"_ _0\"></span>ebudgetteer<span class=\"_ _0\"></span>de volume w<span class=\"_ _2\"></span>aaraan de Groep is blootges<span class=\"_ _0\"></span>teld voor<span class=\"_ _0\"></span> het jaar<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 omgerek<span class=\"_ _2\"></span>end aan een gebudgetteerde w<span class=\"_ _0\"></span>isselk<span class=\"_ _0\"></span>oers van de USD en de CNY na<span class=\"_ _0\"></span>ar de euro<span class=\"_ _2\"></span>. V<span class=\"_ _2\"></span>oormelde blootstelling v<span class=\"_ _2\"></span>an de Groep houdt geen rekenin<span class=\"_ _0\"></span>g met het feit of een deel v<span class=\"_ _0\"></span>an de schom<span class=\"ws1\">-</span>melingen v<span class=\"_ _2\"></span>an de aluminiumprijs al dan niet zal kunnen doorger<span class=\"_ _0\"></span>ekend w<span class=\"_ _0\"></span>orden aan de klant en houdt ook<span class=\"_ _0\"></span> geen re<span class=\"_ _0\"></span>kening met kasstroomaf<span class=\"_ _0\"></span>dekkingen die zijn afg<span class=\"_ _0\"></span>esloten. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>egen jaareinde 2<span class=\"_ _0\"></span>021 heeft het business segment O\ue618set Solutions het me<span class=\"ws1\">-</span>rendeel v<span class=\"_ _2\"></span>an haar contr<span class=\"_ _0\"></span>acten voor<span class=\"_ _0\"></span> drukplaten aang<span class=\"_ _0\"></span>epast met cla<span class=\"_ _0\"></span>usules voor<span class=\"_ _0\"></span> prijsaanpassing<span class=\"_ _0\"></span>en op k<span class=\"_ _0\"></span>wartaalb<span class=\"_ _0\"></span>asis, zod<span class=\"_ _0\"></span>at de blootstelling aan schommelin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de prijs v<span class=\"_ _0\"></span>an aluminium drastisch <span class=\"_ _0\"></span>verlaag<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>d. 21.4 Samenvattende tabel van de afdekkingsreserve: kasstroomafdekkingen ter indekking van het valutarisico en ter indek<span class=\"ws1\">-</span>king van de schommelingen van de prijzen van grondsto\ue61eenDe volgende ta<span class=\"_ _0\"></span>bel geeft een samen<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>tting v<span class=\"_ _0\"></span>an het geboek<span class=\"_ _0\"></span>te e\ue618ect in de afdekkingsr<span class=\"_ _0\"></span>eserve per ty<span class=\"_ _0\"></span>pe van risico:Kasstroomafdekkingen met betrekking tot Risico'<span class=\"_ _0\"></span>s verbonden aan schommelingen TOT<span class=\"_ _0\"></span>AALV<span class=\"_ _0\"></span>alutarisicoin de prijzen van grondsto\ue615enNiet-gerealiseerde resultaten per \ue61c januari \ue61f\ue61e\ue61f\ue61c<span class=\"_ _298\"> </span>\ue61f<span class=\"_ _ac\"> </span>\ue619<span class=\"_ _23f\"> </span>\ue616E\ue615ectief deel van veranderingen in de re\u00eble waarde van kasstroomafdekkingen geboekt in de  (\ue61a)<span class=\"_ _ac\"> </span>\ue619<span class=\"_ _23f\"> </span>\ue616niet-gerealiseerde resultatenNetto verandering in de re\u00eble waarde van kasstroomafdekkingen die is overgeboekt naar opbrengsten<span class=\"_ _164\"> </span>(\ue61d)<span class=\"_ _12e\"> </span>-<span class=\"_ _8a\"> </span>(\ue61d)V<span class=\"_ _2\"></span>erandering in de re\u00eble waarde die is overgeboekt naar de initi\u00eble boekwaarde van de voorraad<span class=\"_ _8e\"> </span>-<span class=\"_ _e9\"> </span>(\ue61d\ue61a)<span class=\"_ _4f\"> </span>(\ue61d\ue61a)Winstbelastingen<span class=\"_ _299\"> </span>\ue61d<span class=\"_ _ac\"> </span>\ue61d<span class=\"_ _23f\"> </span>\ue61fNiet-gerealiseerde resultaten per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _161\"> </span>(\ue61f)<span class=\"_ _12e\"> </span>-<span class=\"_ _1c3\"> </span>(\ue61f)Niet-gerealiseerde resultaten per \ue61c januari \ue61f\ue61e\ue61f\ue61f<span class=\"_ _29a\"> </span>(\ue61f)<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>(\ue61f)E\ue615ectief deel van veranderingen in de re\u00eble waarde van kasstroomafdekkingen geboekt in de  (\ue618)<span class=\"_ _8c\"> </span>-<span class=\"_ _8a\"> </span>(\ue618)niet-gerealiseerde resultatenNetto verandering in de re\u00eble waarde van kasstroomafdekkingen die is overgeboekt naar opbrengsten<span class=\"_ _171\"> </span>\ue618<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue618V<span class=\"_ _2\"></span>erandering in de re\u00eble waarde die is overgeboekt naar de initi\u00eble boekwaarde van de voorraad<span class=\"_ _8e\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-Winstbelastingen<span class=\"_ _12f\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-Niet-gerealiseerde resultaten per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _161\"> </span>(\ue61f)<span class=\"_ _12e\"> </span>-<span class=\"_ _1c3\"> </span>(\ue61f)In de afdekkingsr<span class=\"_ _0\"></span>eserve zitten geen posities verv<span class=\"_ _0\"></span>at met betrekkin<span class=\"_ _0\"></span>g tot afdekkingsre<span class=\"_ _0\"></span>laties w<span class=\"_ _0\"></span>aarvoor<span class=\"_ _0\"></span> kasstroomaf<span class=\"_ _0\"></span>dekkingen niet meer w<span class=\"_ _0\"></span>ordt toegep<span class=\"_ _0\"></span>ast.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__42-1": {
   "value": "De Groep gebr<span class=\"_ _0\"></span>uikt termijnw<span class=\"_ _0\"></span>isselverrichtin<span class=\"_ _0\"></span>gen om het v<span class=\"_ _0\"></span>alutarisico met betrekking tot toek<span class=\"_ _2\"></span>omstige transacties af te dekk<span class=\"_ _0\"></span>en. Deze termijn<span class=\"_ _0\"></span>wisselv<span class=\"_ _0\"></span>errichtingen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eduid als kasstroomaf<span class=\"_ _0\"></span>dekkingen.<span class=\"_ _0\"></span> De Groep duidt enk<span class=\"_ _0\"></span>el de contante prijs v<span class=\"_ _0\"></span>an het termijncontract a<span class=\"_ _0\"></span>an als afdekkingsinstrument <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>valutarisico en p<span class=\"_ _0\"></span>ast een afdekkingsr<span class=\"_ _2\"></span>atio van 1:1 toe<span class=\"_ _0\"></span>. Het rente<span class=\"_ _0\"></span>deel van het termijncontr<span class=\"_ _2\"></span>act wordt uitgesloten in de af<span class=\"_ _0\"></span>dekkingsrel<span class=\"_ _0\"></span>atie en wor<span class=\"_ _0\"></span>dt apart geboek<span class=\"_ _2\"></span>t in het \ue616nancieel resultaat. Het is de stra<span class=\"_ _0\"></span>tegie van de Gr<span class=\"_ _0\"></span>oep om steeds de kritische v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den van het af<span class=\"_ _0\"></span>dekkingsinstrument af te stemmen met het af<span class=\"_ _0\"></span>gedek<span class=\"_ _0\"></span>te risico.<span class=\"_ _0\"></span> Het bestaan v<span class=\"_ _2\"></span>an de economische relatie tussen het afdekkingsins<span class=\"_ _0\"></span>trument en het afgedek<span class=\"_ _2\"></span>te risico wordt aangetoond aan de hand v<span class=\"_ _2\"></span>an de munteenheid, bedrag en timing v<span class=\"_ _2\"></span>an de respectieve kasstromen.<span class=\"_ _0\"></span> De Groep beoor<span class=\"_ _0\"></span>deelt steeds of het aan<span class=\"ls1 ws1\">-</span>geduide afde<span class=\"_ _0\"></span>kkingsinstrument verw<span class=\"_ _2\"></span>acht wordt om e\ue618ectief te zijn en inderd<span class=\"_ _0\"></span>aad e\ue618ectief gewees<span class=\"_ _0\"></span>t is om de ver<span class=\"_ _0\"></span>anderingen in kasstromen v<span class=\"_ _2\"></span>an afdekkingsinstrument en afg<span class=\"_ _0\"></span>edekte risico te compenser<span class=\"_ _0\"></span>en. Hiervoor<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt de \u2018h<span class=\"_ _0\"></span>ypothetical deriv<span class=\"_ _0\"></span>ative<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>-me<span class=\"ls1 ws1\">-</span>thode gebruik<span class=\"_ _0\"></span>t. Er<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt zeer<span class=\"_ _0\"></span> weinig ine\ue618ectiviteit <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>cht uit de kasstroomaf<span class=\"_ _0\"></span>dekkingen.<span class=\"_ _0\"></span> In deze r<span class=\"_ _0\"></span>elaties kan ine\ue618ectiviteit veroorza<span class=\"_ _0\"></span>akt wor<span class=\"_ _2\"></span>den door kredietw<span class=\"_ _2\"></span>aardigheid v<span class=\"_ _0\"></span>an de tegenpartij en dat <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s die niet vervat zitten in de r<span class=\"_ _0\"></span>e\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de termijnwisselverrichting<span class=\"_ _0\"></span>en. Ine\ue618ectiv<span class=\"_ _0\"></span>iteit kan eveneens ver<span class=\"_ _0\"></span>oorzaakt <span class=\"_ _0\"></span>worden door<span class=\"_ _2\"></span> veranderingen in de timin<span class=\"_ _0\"></span>g van de af<span class=\"_ _0\"></span>dekkingstr<span class=\"_ _0\"></span>ansacties.In de loop v<span class=\"_ _0\"></span>an 2022 duidde de Gr<span class=\"_ _0\"></span>oep termijnwis<span class=\"_ _0\"></span>selcontracten a<span class=\"_ _0\"></span>an als kasstroomaf<span class=\"_ _0\"></span>dekkingen v<span class=\"_ _2\"></span>an het vreemde v<span class=\"_ _0\"></span>alutarisico in US dollar <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>aan de Groep is blootgesteld op haar<span class=\"_ _2\"></span> zeer w<span class=\"_ _0\"></span>aarschijnlijke toe<span class=\"_ _0\"></span>komstige <span class=\"_ _0\"></span>verkopen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de volgende 12 ma<span class=\"_ _0\"></span>anden.Het e\ue618ectieve deel v<span class=\"_ _2\"></span>an de winsten op de termijnw<span class=\"_ _0\"></span>isselcontra<span class=\"_ _0\"></span>cten werd g<span class=\"_ _0\"></span>eboekt in de niet-g<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten (31 decem<span class=\"ls1 ws1\">-</span>ber 20<span class=\"_ _2\"></span>22: -2 miljoen euro na winstbe<span class=\"_ _0\"></span>lastingen; 31 december<span class=\"_ _2\"></span> 2021: -2 miljoen euro na w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en). In de loop <span class=\"_ _0\"></span>van 2<span class=\"_ _0\"></span>022 werden <span class=\"_ _0\"></span>verliezen ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an 5 miljoen euro opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erliezen ten belope <span class=\"_ _0\"></span>van 5 miljoen euro wer<span class=\"_ _2\"></span>den geboekt in mindering v<span class=\"_ _2\"></span>an opbrengsten. In de loop v<span class=\"_ _2\"></span>an 2021 wer<span class=\"_ _0\"></span>den verliez<span class=\"_ _0\"></span>en ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro opgenomen in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> W<span class=\"_ _0\"></span>insten ten belope v<span class=\"_ _2\"></span>an 1 miljoen euro werden ge<span class=\"_ _0\"></span>herklasseerd <span class=\"_ _0\"></span>vanuit de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten naar<span class=\"_ _0\"></span> opbrengsten.<span class=\"_ _0\"></span> Belasting<span class=\"_ _0\"></span>en ten belope v<span class=\"_ _0\"></span>an 1 miljoen euro wer<span class=\"_ _2\"></span>den geboekt in mindering v<span class=\"_ _2\"></span>an<span class=\"_ _9\"></span> de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten.Een reconciliatie in ta<span class=\"_ _0\"></span>belformaat v<span class=\"_ _2\"></span>an de evolutie van de af<span class=\"_ _0\"></span>dekkingsreserve w<span class=\"_ _0\"></span>ordt toegev<span class=\"_ _0\"></span>oegd in toelichtin<span class=\"_ _0\"></span>g 21.4 \u2018Samenv<span class=\"_ _2\"></span>at<span class=\"ls1 ws1\">-</span>tende tabel v<span class=\"_ _2\"></span>an de afdekkingsreserve<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>\u2019In de volgende ta<span class=\"_ _0\"></span>bel wor<span class=\"_ _0\"></span>den de e\ue618ecten weerg<span class=\"_ _0\"></span>egeven die de kass<span class=\"_ _0\"></span>troomafdekkin<span class=\"_ _0\"></span>gen ter<span class=\"_ _0\"></span> indekking v<span class=\"_ _0\"></span>an het v<span class=\"_ _0\"></span>alutarisico gehad hebben op de \ue616nanci\u00eble staten:\ue61f\ue61e\ue61f\ue61fGedurende de periode - \ue61f\ue61e\ue61f\ue61fBoekwaardeMILJOEN EUROT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid Overige \ue614nan-Opbreng-\ue61d\ue617<span class=\"_ _96\"> </span>-<span class=\"_ _182\"> </span>(\ue61d,\ue61e)<span class=\"_ _183\"> </span>Derivaten<span class=\"_ _2f\"> </span>(\ue618)<span class=\"_ _a3\"> </span>-\ue618<span class=\"_ _a3\"> </span>-als kasstroomafdekkingencieringskostensten\ue61f\ue61e\ue61f\ue61dGedurende de periode - \ue61f\ue61e\ue61f\ue61dBoekwaardeMILJOEN EUROT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid Overige \ue614nan-Opbreng-\ue61d\ue618<span class=\"_ _96\"> </span>-<span class=\"_ _182\"> </span>(\ue61d,\ue61e)<span class=\"_ _183\"> </span>Derivaten<span class=\"_ _2f\"> </span>(\ue61a)<span class=\"_ _a3\"> </span>-(\ue61d)<span class=\"_ _a3\"> </span>-als kasstroomafdekkingencieringskostenstenKasstroomaf<span class=\"_ _0\"></span>dekkingen die het v<span class=\"_ _2\"></span>alutarisico indekken hebben de volg<span class=\"_ _0\"></span>ende looptijden: Looptijd\ue61f\ue61e\ue61f\ue61fT<span class=\"_ _2\"></span>ussen \ue61c en T<span class=\"_ _2\"></span>ussen \ue61d en Meer dan \ue61c jaar\ue61d\ue612maanden\ue61c\ue61f\ue612maandenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingenUS Nominaal bedrag netto in miljoenen vreemde munteenheid\ue61d\ue61c<span class=\"_ _246\"> </span>-<span class=\"_ _1b0\"> </span>-dollarGemiddelde termijnkoers EUR: USD\ue61d,\ue61d\ue61f\ue619\ue619\ue61e<span class=\"_ _246\"> </span>-<span class=\"_ _1b0\"> </span>-Looptijd\ue61f\ue61e\ue61f\ue61dT<span class=\"_ _2\"></span>ussen \ue61d en T<span class=\"_ _2\"></span>ussen \ue61a en Meer dan \ue61d jaar\ue61a\ue610maanden\ue61d\ue61f\ue610maandenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingenUS Nominaal bedrag netto in miljoenen vreemde munteenheid\ue61d\ue61c<span class=\"_ _246\"> </span>-<span class=\"_ _1b0\"> </span>-dollarGemiddelde termijnkoers EUR: USD<span class=\"_ _119\"> </span>\ue61d,\ue61f\ue61a\ue61f\ue616\ue61a<span class=\"_ _1b0\"> </span>-<span class=\"_ _246\"> </span>-V<span class=\"_ _2\"></span>anaf 2022 w<span class=\"_ _0\"></span>orden er<span class=\"_ _0\"></span> geen \u2018<span class=\"_ _2\"></span>metal sw<span class=\"_ _0\"></span>ap<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>-over<span class=\"_ _0\"></span>eenkomsten meer<span class=\"_ _0\"></span> afgesloten met de b<span class=\"_ _0\"></span>anken. P<span class=\"_ _2\"></span>er 31 december<span class=\"_ _0\"></span> 2022 en 20<span class=\"_ _2\"></span>21 zijn er g<span class=\"_ _0\"></span>een uitstaande \u2018<span class=\"_ _2\"></span>metal swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _2\"></span>omsten. In de loop van 2<span class=\"_ _0\"></span>021 wer<span class=\"_ _2\"></span>den winsten ten belope v<span class=\"_ _0\"></span>an 7 miljoen euro rechtstree<span class=\"_ _0\"></span>ks opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> Een bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an 13 miljoen euro w<span class=\"_ _0\"></span>erd geherkl<span class=\"_ _0\"></span>asseerd uit de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten en geboek<span class=\"_ _0\"></span>t in mindering v<span class=\"_ _2\"></span>an de initi\u00eble boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de voorraa<span class=\"_ _0\"></span>d. W<span class=\"_ _2\"></span>instbelastingen ten belope v<span class=\"_ _0\"></span>an 1 miljoen euro wer<span class=\"_ _2\"></span>den geboekt in de niet-ger<span class=\"_ _0\"></span>ealiseerde r<span class=\"_ _0\"></span>esultaten.<span class=\"_ _0\"></span> Een reconciliatie in ta<span class=\"_ _0\"></span>belformaat v<span class=\"_ _2\"></span>an de evolutie van de af<span class=\"_ _0\"></span>dekkingsreserve w<span class=\"_ _0\"></span>ordt toegev<span class=\"_ _0\"></span>oegd in toelichtin<span class=\"_ _0\"></span>g 21.4 \u2018Samen<span class=\"ws1\">-</span>va<span class=\"_ _0\"></span>ttende tabel v<span class=\"_ _0\"></span>an de afdekkingsr<span class=\"_ _0\"></span>eserve\u2019<span class=\"_ _c3\"></span>.In de volgende ta<span class=\"_ _0\"></span>bel wor<span class=\"_ _0\"></span>den de e\ue618ecten weerg<span class=\"_ _0\"></span>egeven die de kass<span class=\"_ _0\"></span>troomafdekkin<span class=\"_ _0\"></span>gen ter inde<span class=\"_ _0\"></span>kking v<span class=\"_ _0\"></span>an het risico verbonden aan grondsto\ue618enprijs<span class=\"_ _0\"></span>schommelingen ge<span class=\"_ _0\"></span>had hebben op de \ue616nanci\u00eble s<span class=\"_ _0\"></span>taten:\ue61f\ue61e\ue61f\ue61f<span class=\"_ _24b\"> </span>Gedurende de periode - \ue61f\ue61e\ue61f\ue61fBoekwaardeActiva<span class=\"_ _190\"> </span>PassivaMILJOEN EUROSwap-overeenkomsten aangeduid als  -<span class=\"_ _29\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-kasstroomafdekkingen\ue61f\ue61e\ue61f\ue61d<span class=\"_ _24b\"> </span>Gedurende de periode - \ue61f\ue61e\ue61f\ue61dBoekwaardeActiva<span class=\"_ _f6\"> </span>PassivaMILJOEN EUROSwap-overeenkomsten aangeduid als  -<span class=\"_ _245\"> </span>-<span class=\"_ _cb\"> </span>Derivaten<span class=\"_ _44\"> </span>\ue619<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _b9\"> </span>(\ue61d\ue61a)<span class=\"_ _263\"> </span>-kasstroomafdekkingen21.4 Samenvattende tabel van de afdekkingsreserve: kasstroomafdekkingen ter indekking van het valutarisico en ter indek<span class=\"ws1\">-</span>king van de schommelingen van de prijzen van grondsto\ue61eenDe volgende ta<span class=\"_ _0\"></span>bel geeft een samen<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>tting v<span class=\"_ _0\"></span>an het geboek<span class=\"_ _0\"></span>te e\ue618ect in de afdekkingsr<span class=\"_ _0\"></span>eserve per ty<span class=\"_ _0\"></span>pe van risico:Kasstroomafdekkingen met betrekking tot Risico'<span class=\"_ _0\"></span>s verbonden aan schommelingen TOT<span class=\"_ _0\"></span>AALV<span class=\"_ _0\"></span>alutarisicoin de prijzen van grondsto\ue615enNiet-gerealiseerde resultaten per \ue61c januari \ue61f\ue61e\ue61f\ue61c<span class=\"_ _298\"> </span>\ue61f<span class=\"_ _ac\"> </span>\ue619<span class=\"_ _23f\"> </span>\ue616E\ue615ectief deel van veranderingen in de re\u00eble waarde van kasstroomafdekkingen geboekt in de  (\ue61a)<span class=\"_ _ac\"> </span>\ue619<span class=\"_ _23f\"> </span>\ue616niet-gerealiseerde resultatenNetto verandering in de re\u00eble waarde van kasstroomafdekkingen die is overgeboekt naar opbrengsten<span class=\"_ _164\"> </span>(\ue61d)<span class=\"_ _12e\"> </span>-<span class=\"_ _8a\"> </span>(\ue61d)V<span class=\"_ _2\"></span>erandering in de re\u00eble waarde die is overgeboekt naar de initi\u00eble boekwaarde van de voorraad<span class=\"_ _8e\"> </span>-<span class=\"_ _e9\"> </span>(\ue61d\ue61a)<span class=\"_ _4f\"> </span>(\ue61d\ue61a)Winstbelastingen<span class=\"_ _299\"> </span>\ue61d<span class=\"_ _ac\"> </span>\ue61d<span class=\"_ _23f\"> </span>\ue61fNiet-gerealiseerde resultaten per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _161\"> </span>(\ue61f)<span class=\"_ _12e\"> </span>-<span class=\"_ _1c3\"> </span>(\ue61f)Niet-gerealiseerde resultaten per \ue61c januari \ue61f\ue61e\ue61f\ue61f<span class=\"_ _29a\"> </span>(\ue61f)<span class=\"_ _8c\"> </span>-<span class=\"_ _1c4\"> </span>(\ue61f)E\ue615ectief deel van veranderingen in de re\u00eble waarde van kasstroomafdekkingen geboekt in de  (\ue618)<span class=\"_ _8c\"> </span>-<span class=\"_ _8a\"> </span>(\ue618)niet-gerealiseerde resultatenNetto verandering in de re\u00eble waarde van kasstroomafdekkingen die is overgeboekt naar opbrengsten<span class=\"_ _171\"> </span>\ue618<span class=\"_ _8c\"> </span>-<span class=\"_ _23f\"> </span>\ue618V<span class=\"_ _2\"></span>erandering in de re\u00eble waarde die is overgeboekt naar de initi\u00eble boekwaarde van de voorraad<span class=\"_ _8e\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-Winstbelastingen<span class=\"_ _12f\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _2e\"> </span>-Niet-gerealiseerde resultaten per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _161\"> </span>(\ue61f)<span class=\"_ _12e\"> </span>-<span class=\"_ _1c3\"> </span>(\ue61f)In de afdekkingsr<span class=\"_ _0\"></span>eserve zitten geen posities verv<span class=\"_ _0\"></span>at met betrekkin<span class=\"_ _0\"></span>g tot afdekkingsre<span class=\"_ _0\"></span>laties w<span class=\"_ _0\"></span>aarvoor<span class=\"_ _0\"></span> kasstroomaf<span class=\"_ _0\"></span>dekkingen niet meer w<span class=\"_ _0\"></span>ordt toegep<span class=\"_ _0\"></span>ast.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.3 Re\u00eble waardereserveDe re\u00eble w<span class=\"_ _2\"></span>aardereserve bev<span class=\"_ _0\"></span>at voorname<span class=\"_ _0\"></span>lijk de herwa<span class=\"_ _0\"></span>ardering v<span class=\"_ _2\"></span>an de deelneming van de Gr<span class=\"_ _0\"></span>oep in Digital Illustra<span class=\"_ _0\"></span>te Inc. aangeduid als g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d tegen re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten, dewe<span class=\"_ _0\"></span>lke nooit zullen over<span class=\"_ _0\"></span>geboek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>den naar de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.4 AfdekkingsreserveP<span class=\"_ _0\"></span>er 31 december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 bevat de af<span class=\"_ _0\"></span>dekkingsreserve het e\ue618ectief g<span class=\"_ _0\"></span>edeelte v<span class=\"_ _0\"></span>an de ver<span class=\"_ _2\"></span>anderingen in re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an termijn<span class=\"ws1\">-</span>wisselcontr<span class=\"_ _2\"></span>acten aangeduid als kasstroom<span class=\"_ _0\"></span>afdekkingen.In de loop v<span class=\"_ _0\"></span>an 2022 en 2<span class=\"_ _0\"></span>021 duidde de Groep termijn<span class=\"_ _0\"></span>wisselcontr<span class=\"_ _2\"></span>acten aan als kasstroomafdekkin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an het vreemde valutarisico in US doll<span class=\"_ _0\"></span>ar met betre<span class=\"_ _0\"></span>kking tot zeer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarschijnlijke toek<span class=\"_ _0\"></span>omstige v<span class=\"_ _0\"></span>erkopen in die respectiev<span class=\"_ _0\"></span>e munten voor<span class=\"_ _0\"></span> de volgende 12 ma<span class=\"_ _0\"></span>anden. Het deel v<span class=\"_ _2\"></span>an de winsten op de termijnwis<span class=\"_ _0\"></span>selcontracten,<span class=\"_ _2\"></span> dat e\ue618ectief gebleken is (31 december 20<span class=\"_ _2\"></span>22: -2 miljoen euro<span class=\"_ _2\"></span>, na winstbelas<span class=\"_ _0\"></span>tingen; 31 december<span class=\"_ _0\"></span> 2021: - 2 miljoen euro<span class=\"_ _2\"></span>, na winstbel<span class=\"_ _0\"></span>astingen),<span class=\"_ _2\"></span> werd geboek<span class=\"_ _2\"></span>t in de niet-<span class=\"ws1\"> </span>gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten na wins<span class=\"_ _0\"></span>tbelastingen.Een<span class=\"_ _9\"></span> rec<span class=\"_ _9\"></span>onc<span class=\"_ _9\"></span>il<span class=\"_ _9\"></span>iati<span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>tab<span class=\"_ _9\"></span>elvo<span class=\"_ _9\"></span>rm<span class=\"_ _9\"></span> van d<span class=\"_ _9\"></span>e evolutie v<span class=\"_ _0\"></span>an de afdekkingsreserve per<span class=\"_ _2\"></span> type van risico w<span class=\"_ _0\"></span>erd toegev<span class=\"_ _0\"></span>oegd in toelichtin<span class=\"_ _0\"></span>g 21.4 \u2018Samen<span class=\"_ _0\"></span>vattende ta<span class=\"_ _0\"></span>bel v<span class=\"_ _0\"></span>an de afdekkingsr<span class=\"_ _0\"></span>eserve\u2019<span class=\"_ _c3\"></span>.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.5 Herwaardering van de nettoverplichting uit hoofde van de to<span class=\"_ _9\"></span>egezegdpensio<span class=\"_ _9\"></span>enregelingenHerwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de nettoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en bevatten z<span class=\"_ _0\"></span>owe<span class=\"_ _0\"></span>l de impact v<span class=\"_ _2\"></span>an de<span class=\"_ _9\"></span> eerste toepassing <span class=\"_ _0\"></span>van de in 2011 door<span class=\"_ _0\"></span>gevoer<span class=\"_ _0\"></span>de aanpassing<span class=\"_ _0\"></span>en aan IAS 19 alsook v<span class=\"_ _2\"></span>an alle daaropvolg<span class=\"_ _0\"></span>ende herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an<span class=\"_ _9\"></span> de nettoverplichting uit hoof<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an toegez<span class=\"_ _0\"></span>egdepensioenreg<span class=\"_ _0\"></span>elingen. Herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de nettoverplichting uit hoofde v<span class=\"_ _2\"></span>an de toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en hebben voornamelijk<span class=\"_ _0\"></span> betrekking op actuari\u00eble w<span class=\"_ _0\"></span>insten en verliez<span class=\"_ _0\"></span>en en het rendement op fondsbeleggin<span class=\"_ _0\"></span>gen, e<span class=\"_ _0\"></span>xclusief de bedrag<span class=\"_ _0\"></span>en die verv<span class=\"_ _0\"></span>at zitten in inte<span class=\"ls1 ws1\">-</span>restopbren<span class=\"_ _0\"></span>gsten op de toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen.De evolutie ov<span class=\"_ _0\"></span>er het jaar<span class=\"_ _2\"></span> 2022 wor<span class=\"_ _0\"></span>dt weerg<span class=\"_ _0\"></span>egeven in de v<span class=\"_ _0\"></span>olgende tabel:Herwaardering van de  \ue61a\ue61d december <span class=\"_ _1\"></span> \ue61d\ue61c december <span class=\"_ _2\"></span> MILJOEN EUROnettoverplichting uit hoofde van  Belastingsimpact\ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61ftoegezegdpensioenregelingenT<span class=\"_ _1\"></span>oelichting \ue61d\ue61a<span class=\"_ _287\"> </span>T<span class=\"_ _2\"></span>oelichting \ue61d\ue619.\ue616Herwaardering van de nettoverplichting uit hoofde van toegezegdpensioenregelingenMet betrekking tot materi\u00eble landen<span class=\"_ _2ec\"> </span>(\ue61d.\ue61e\ue61e\ue617)<span class=\"_ _28f\"> </span>\ue61d\ue616\ue618<span class=\"_ _2ad\"> </span>(\ue61f\ue61a)<span class=\"_ _236\"> </span>(\ue61c\ue61c\ue61a)Met betrekking tot niet-materi\u00eble landen<span class=\"_ _20f\"> </span>(\ue61f\ue619)<span class=\"_ _2cb\"> </span>\ue61f<span class=\"_ _e8\"> </span>-<span class=\"_ _243\"> </span>(\ue61f\ue618)TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2d7\"> </span><span class=\"ls1 ws1\">(\ue61c.\ue61e\ue61d\ue61d)<span class=\"_ _28f\"> </span>\ue61c\ue619\ue614<span class=\"_ _2e6\"> </span>(\ue61f\ue61d)<span class=\"_ _193\"> </span>(\ue617\ue61e\ue614)</span>De evolutie v<span class=\"_ _2\"></span>an het jaar<span class=\"_ _0\"></span>, na w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en is een stijging v<span class=\"_ _2\"></span>an 125 miljoen euro. Uitg<span class=\"_ _0\"></span>estelde belas<span class=\"_ _0\"></span>tingen met betrekkin<span class=\"_ _0\"></span>g tot de herwaar<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de nettoverplichtin<span class=\"_ _0\"></span>g uit hoofde v<span class=\"_ _0\"></span>an de toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen w<span class=\"_ _0\"></span>orden eveneens g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten. Het e\ue618ect <span class=\"_ _0\"></span>van w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>dt toegelicht in toelichting 1<span class=\"_ _2\"></span>7.4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__49": {
   "value": ".<span class=\"_ _0\"></span> KREDIETRISICOHet kredietrisico is het risico dat de teg<span class=\"_ _0\"></span>enpartij bij een \ue616nancieel instr<span class=\"_ _0\"></span>ument haar<span class=\"_ _0\"></span> verplichtingen niet kan n<span class=\"_ _0\"></span>akomen w<span class=\"_ _2\"></span>aardoor de Groep een \ue616nancieel v<span class=\"_ _0\"></span>erlies te verwerk<span class=\"_ _0\"></span>en krijgt. De Groep be<span class=\"_ _0\"></span>heert haar kr<span class=\"_ _0\"></span>edietrisico enerzijds door<span class=\"_ _0\"></span> het opleggen v<span class=\"_ _0\"></span>an voor<span class=\"_ _2\"></span>-<span class=\"_ _9\"></span><span class=\"ls1 ws1\"> </span>af afgesprok<span class=\"_ _0\"></span>en kredietlimieten per<span class=\"_ _0\"></span> tegenpartij en ander<span class=\"_ _0\"></span>zijds door middel v<span class=\"_ _2\"></span>an diversi\ue616catie in contracter<span class=\"_ _0\"></span>ende partijen.Het kredietrisico v<span class=\"_ _2\"></span>an de Groep komt voorname<span class=\"_ _0\"></span>lijk voort uit hande<span class=\"_ _0\"></span>lsvor<span class=\"_ _0\"></span>deringen,<span class=\"_ _0\"></span> inves<span class=\"_ _0\"></span>teringen en termijnw<span class=\"_ _0\"></span>isselverrichtin<span class=\"_ _0\"></span>gen.De blootstelling aan het kr<span class=\"_ _0\"></span>edietrisico uit handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>dt continu opgevolg<span class=\"_ _0\"></span>d door het <span class=\"_ _0\"></span>\u2018Credit C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _c3\"></span>. V<span class=\"_ _2\"></span>oor elke klant <span class=\"_ _0\"></span>worden er<span class=\"_ _2\"></span>, g<span class=\"_ _0\"></span>ebaseerd op zijn/h<span class=\"_ _0\"></span>aar kr<span class=\"_ _0\"></span>edietw<span class=\"_ _0\"></span>aardigheid en speci\ue616e<span class=\"_ _0\"></span>ke kar<span class=\"_ _0\"></span>akteristiek<span class=\"_ _2\"></span>en, kredietlimieten bepaald die op periodieke b<span class=\"_ _0\"></span>asis herzien wor<span class=\"_ _0\"></span>den door het <span class=\"_ _0\"></span>\u2018Credit C<span class=\"_ _0\"></span>ommittee\u2019<span class=\"_ _c3\"></span>. V<span class=\"_ _2\"></span>oor de op<span class=\"_ _0\"></span>volging v<span class=\"_ _2\"></span>an het kredietrisico worden klanten gegroepeer<span class=\"_ _0\"></span>d in risicocategorie\u00ebn,<span class=\"_ _0\"></span> op basis v<span class=\"_ _0\"></span>an welbep<span class=\"_ _0\"></span>aalde \ue616nanci\u00eble kar<span class=\"_ _0\"></span>akteristie<span class=\"_ _0\"></span>ken. Het be<span class=\"_ _0\"></span>leid van de Gr<span class=\"_ _0\"></span>oep voor<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at betreft het beheersen v<span class=\"_ _2\"></span>an het kredietrisico bepaalt tevens om een dee<span class=\"_ _0\"></span>l van de kl<span class=\"_ _0\"></span>antenportefeuille te verz<span class=\"_ _0\"></span>ekeren <span class=\"_ _0\"></span>via kre<span class=\"_ _0\"></span>diet<span class=\"ws1\">-</span>verze<span class=\"_ _0\"></span>kering om het risico op w<span class=\"_ _2\"></span>anbetaling te beperken.Goederen w<span class=\"_ _0\"></span>orden verk<span class=\"_ _2\"></span>ocht met behoud van eigendomstite<span class=\"_ _0\"></span>l tot moment van betalin<span class=\"_ _0\"></span>g,<span class=\"_ _0\"></span> zodat de Groep in g<span class=\"_ _0\"></span>eval <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>wan<span class=\"ws1\">-</span>betaling een rechtmatig<span class=\"_ _0\"></span>e eis kan stellen op de verk<span class=\"_ _2\"></span>ochte goederen. De Groep eis<span class=\"_ _0\"></span>t onder normale omstandig<span class=\"_ _0\"></span>heden geen wa<span class=\"_ _0\"></span>arborgen met betrekkin<span class=\"_ _0\"></span>g tot handels- en diverse v<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en.T<span class=\"_ _2\"></span>ransacties v<span class=\"_ _0\"></span>oor het afsluiten v<span class=\"_ _2\"></span>an afgeleide \ue616nanci\u00eble instrumenten en deposito<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s met \ue616nanci\u00eble inste<span class=\"_ _0\"></span>llingen dienen steeds binnen voor<span class=\"_ _2\"></span>af bepaalde limieten te blijven. Dez<span class=\"_ _0\"></span>e limieten wor<span class=\"_ _0\"></span>den bepaald per<span class=\"_ _0\"></span> \ue616nanci\u00eble instelling op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de Standard &amp; P<span class=\"_ _2\"></span>oor\u2019<span class=\"_ _2\"></span>s-rating v<span class=\"_ _2\"></span>an de \ue616nanci\u00eble instelling.<span class=\"_ _2\"></span> Om de concentratie van risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s v<span class=\"_ _0\"></span>erbonden aan een tegenpartij te be<span class=\"ws1\">-</span>perken,<span class=\"_ _0\"></span> worden af<span class=\"_ _0\"></span>geleide \ue616nanci\u00eble ins<span class=\"_ _0\"></span>trumenten afgesloten met diverse \ue616n<span class=\"_ _0\"></span>anci\u00eble instellingen.<span class=\"_ _2\"></span> Investeringen zijn enk<span class=\"_ _0\"></span>el toegelaten in a<span class=\"_ _0\"></span>ctiva die v<span class=\"_ _0\"></span>rij verhandelb<span class=\"_ _0\"></span>aar zijn.22.<span class=\"_ _2\"></span>1 Blo<span class=\"_ _9\"></span>otstelling aan kredietrisicoAangezien de Gr<span class=\"_ _0\"></span>oep over<span class=\"_ _2\"></span> een brede klantenportefeuille beschikt,<span class=\"_ _0\"></span> zijn er geen signi\ue616cante concentr<span class=\"_ _2\"></span>aties van kre<span class=\"_ _0\"></span>dietrisi<span class=\"ws1\">-</span>co op de balansdatum.<span class=\"_ _2\"></span> Het maximale kredietrisico wor<span class=\"_ _0\"></span>dt gehouden binnen voor<span class=\"_ _2\"></span>af opgestelde grenzen.<span class=\"_ _0\"></span> De respectieve boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>den van de \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a opgenomen in de balans geven het m<span class=\"_ _0\"></span>aximale kredietrisico w<span class=\"_ _0\"></span>eer w<span class=\"_ _2\"></span>aaraan de Groep is blootgesteld.<span class=\"_ _0\"></span> Het maximale kredietrisico <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>araan de Gr<span class=\"_ _0\"></span>oep blootgesteld is op de r<span class=\"_ _0\"></span>apporteringd<span class=\"_ _0\"></span>atum, per<span class=\"_ _0\"></span> categorie v<span class=\"_ _2\"></span>an \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a, is als volgt:MILJOEN EURO\ue610<span class=\"_ _271\"> </span>T<span class=\"_ _2\"></span>oelichting<span class=\"_ _29b\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _22\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Financi\u00eble activa gewaardeerd aan re\u00eble waarde met waardeveranderingen in de niet-gerealiseerde resultatenAandelen<span class=\"_ _1fe\"> </span>\ue61a\ue61e.\ue61f<span class=\"_ _23b\"> </span>\ue619<span class=\"_ _9e\"> </span>\ue616Financi\u00eble activa aan re\u00eble waarde met waardeveranderingen in de winst- en verliesrekeningDerivaten die geen deel uitmaken van een afdekkingsrelatie - activa<span class=\"_ _3e\"> </span>\ue61f\ue618<span class=\"_ _231\"> </span>\ue61d<span class=\"_ _2f\"> </span>\ue61aFinanci\u00eble activa aan geamortiseerde kostprijs en contractuale activa verb<span class=\"_ _9\"></span>onden aan contracten met klantenHandelsvorderingen<span class=\"_ _271\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _287\"> </span>\ue61a\ue61d\ue61b<span class=\"_ _29c\"> </span>\ue61a\ue61e\ue61eContractuele activa verbonden aan contracten met klanten<span class=\"_ _218\"> </span>\ue61c.\ue61a<span class=\"_ _238\"> </span>\ue619\ue617<span class=\"_ _29d\"> </span>\ue61b\ue616V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _16b\"> </span>\ue61a\ue61d<span class=\"_ _38\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _29c\"> </span>\ue61d\ue61e\ue61aOverige vorderingen<span class=\"_ _11c\"> </span>\ue61a\ue61a<span class=\"_ _231\"> </span>\ue616<span class=\"_ _2f\"> </span>\ue617Overige investeringen en leningen aan geamortiseerde kostprijs<span class=\"_ _29e\"> </span>\ue61a\ue61e,\ue61f<span class=\"_ _23b\"> </span>\ue616<span class=\"_ _9e\"> </span>\ue61dGeldmiddelen en kasequivalenten<span class=\"_ _29f\"> </span>\ue61a\ue616<span class=\"_ _38\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _29c\"> </span>\ue61d\ue61a\ue61cTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2a0\"> </span><span class=\"ls1 ws1\">\ue617\ue61e\ue617<span class=\"_ _29c\"> </span>\ue615\ue618\ue61e</span>Het kredietrisico met betre<span class=\"_ _0\"></span>kking tot handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en, contr<span class=\"_ _0\"></span>actuele activ<span class=\"_ _2\"></span>a verbonden aan contracten met klanten en leasevor<span class=\"_ _2\"></span>deringen per geogr<span class=\"_ _0\"></span>a\ue616sche regio (fa<span class=\"_ _0\"></span>cturerende entiteit) <span class=\"_ _0\"></span>was als <span class=\"_ _0\"></span>volgt op 31 december 2<span class=\"_ _0\"></span>022 en op 31 december<span class=\"_ _0\"></span> 2021:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _27\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Contractuele Contractuele  V<span class=\"_ _2\"></span>orderingen uit V<span class=\"_ _0\"></span>orderingen uit Handels- activa verbonden Handels- activa verbonden\ue612 leaseovereen- leaseovereen- vorderingenaan contracten vorderingenaan contracten  komstenkomstenMILJOEN EUROmet klantenmet klantenEuropa<span class=\"_ _d6\"> </span>\ue61d\ue61a\ue618<span class=\"_ _250\"> </span>\ue61f\ue618<span class=\"_ _250\"> </span>\ue619\ue61a<span class=\"_ _14b\"> </span>\ue61d\ue61f\ue617<span class=\"_ _be\"> </span>\ue61a\ue616<span class=\"_ _be\"> </span>\ue617\ue619NAFT<span class=\"_ _2\"></span>A<span class=\"_ _2a1\"> </span>\ue616\ue619<span class=\"_ _250\"> </span>\ue616\ue616<span class=\"_ _be\"> </span>\ue61f\ue617<span class=\"_ _be\"> </span>\ue616\ue619<span class=\"_ _be\"> </span>\ue616\ue61b<span class=\"_ _250\"> </span>\ue61a\ue619Latijns-Amerika<span class=\"_ _2a2\"> </span>\ue61f\ue619<span class=\"_ _171\"> </span>\ue617<span class=\"_ _89\"> </span>-<span class=\"_ _250\"> </span>\ue61a\ue61d<span class=\"_ _171\"> </span>\ue619<span class=\"_ _89\"> </span>-Azi\u00eb/Oceani\u00eb/Afrika<span class=\"_ _18e\"> </span>\ue61d\ue61d\ue61e<span class=\"_ _245\"> </span>\ue61f<span class=\"_ _89\"> </span>-<span class=\"_ _250\"> </span>\ue61b\ue617<span class=\"_ _171\"> </span>\ue618<span class=\"_ _89\"> </span>-TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1ea\"> </span><span class=\"ls1 ws1\">\ue61d\ue61c\ue617<span class=\"_ _250\"> </span>\ue616\ue615<span class=\"_ _14b\"> </span>\ue61c\ue61e\ue61e<span class=\"_ _14b\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _250\"> </span>\ue617\ue619<span class=\"_ _14b\"> </span>\ue61c\ue61e\ue61d</span>22.2 V<span class=\"_ _2\"></span>erwachte <span class=\"_ _9\"></span>waardeverminderingsverliezenV<span class=\"_ _2\"></span>oor de beoorde<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen op handels<span class=\"_ _0\"></span>vorderin<span class=\"_ _0\"></span>gen, le<span class=\"_ _0\"></span>asevorderin<span class=\"_ _0\"></span>gen en contr<span class=\"_ _0\"></span>actuele activ<span class=\"_ _0\"></span>a verbonden aan contr<span class=\"_ _0\"></span>acten met klanten past de Gr<span class=\"_ _0\"></span>oep de ver<span class=\"_ _0\"></span>eenvoudig<span class=\"_ _0\"></span>de methode toe w<span class=\"_ _0\"></span>at inhoudt dat v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erliezen voor<span class=\"_ _0\"></span> deze categ<span class=\"_ _0\"></span>orie\u00ebn v<span class=\"_ _0\"></span>an activa s<span class=\"_ _0\"></span>teeds berek<span class=\"_ _0\"></span>end worden ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an de verwa<span class=\"_ _0\"></span>chte verliez<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de gehele looptijd van de a<span class=\"_ _0\"></span>ctiva.W<span class=\"_ _2\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen wor<span class=\"_ _0\"></span>den berek<span class=\"_ _0\"></span>end als de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kastekorten,<span class=\"_ _0\"></span> zijnde het verschil tussen de verwa<span class=\"_ _0\"></span>chte kasstromen en de e\ue618ectief ontv<span class=\"_ _2\"></span>angen kasstromen.De gebruik<span class=\"_ _0\"></span>te input en veronders<span class=\"_ _0\"></span>tellingen in dit v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erliesmodel zijn de volg<span class=\"_ _0\"></span>ende: ernstige \ue616nanci\u00eble moeilijkhe<span class=\"ws1\">-</span>den w<span class=\"_ _0\"></span>aarin een tegenpartij zich z<span class=\"_ _0\"></span>ou bevinden, a<span class=\"_ _0\"></span>chterstallen v<span class=\"_ _0\"></span>an meer dan 90 dag<span class=\"_ _0\"></span>en na verv<span class=\"_ _0\"></span>aldatum v<span class=\"_ _2\"></span>an de factuur<span class=\"_ _2\"></span>, een mogelijks f<span class=\"_ _0\"></span>aillissement v<span class=\"_ _0\"></span>an de tegenpartij,<span class=\"_ _0\"></span> \u2026De evalu<span class=\"_ _0\"></span>atie voor<span class=\"_ _0\"></span> het boeken <span class=\"_ _0\"></span>van een mog<span class=\"_ _0\"></span>elijks bijzonder<span class=\"_ _2\"></span> waardev<span class=\"_ _0\"></span>erminderingsv<span class=\"_ _0\"></span>erlies houdt rek<span class=\"_ _0\"></span>ening met toekomstg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>richte elementen en wor<span class=\"_ _0\"></span>dt er niet g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>cht totdat er zich een <span class=\"_ _0\"></span>verliessituatie v<span class=\"_ _0\"></span>oordoet.<span class=\"_ _0\"></span> Alle debiteuren <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>egroepeerd in risicocategorie\u00ebn ge<span class=\"_ _0\"></span>baseerd op k<span class=\"_ _2\"></span>wantitatieve en k<span class=\"_ _2\"></span>walitatieve k<span class=\"_ _0\"></span>enmerken.<span class=\"_ _0\"></span> Deze indeling in risicoca<span class=\"_ _0\"></span>tegorie\u00ebn wor<span class=\"_ _0\"></span>dt ieder<span class=\"_ _0\"></span> jaar<span class=\"_ _0\"></span> beoordeeld,<span class=\"_ _0\"></span> rek<span class=\"_ _0\"></span>ening houdend met relev<span class=\"_ _2\"></span>ante toekomstgerichte informatie z<span class=\"_ _0\"></span>oals informatie <span class=\"_ _0\"></span>van e<span class=\"_ _0\"></span>xterne kredietbeoor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>delingsbure<span class=\"_ _0\"></span>aus, ouder<span class=\"_ _0\"></span>domsanalyse v<span class=\"_ _2\"></span>an de business, landenrisico en de individuele beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an de kredietman<span class=\"_ _0\"></span>ager<span class=\"_ _2\"></span>. De Groep tr<span class=\"_ _0\"></span>acht het kredietrisico te beperk<span class=\"_ _0\"></span>en door g<span class=\"_ _0\"></span>ebruik te mak<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an kredietv<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>ering en andere krediet<span class=\"_ _0\"></span>verzachtende hulpmiddelen zoals <span class=\"_ _0\"></span>wissels,<span class=\"_ _0\"></span> bankgar<span class=\"_ _2\"></span>anties, hypotheek.<span class=\"_ _0\"></span> De methodologie,<span class=\"_ _0\"></span> gehanteer<span class=\"_ _2\"></span>d door de Groep voor<span class=\"_ _0\"></span> de ev<span class=\"_ _0\"></span>aluatie v<span class=\"_ _0\"></span>an bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en, is dus ge<span class=\"_ _0\"></span>baseerd op indiv<span class=\"_ _0\"></span>idueel nazicht v<span class=\"_ _0\"></span>an de grootste uitsta<span class=\"_ _0\"></span>ande vor<span class=\"_ _0\"></span>deringen rek<span class=\"_ _0\"></span>ening houdend met toekomstg<span class=\"_ _0\"></span>erichte informatie<span class=\"_ _2\"></span>.De ouderdomsanalyse <span class=\"_ _0\"></span>van hande<span class=\"_ _0\"></span>lsvor<span class=\"_ _0\"></span>deringen en in<span class=\"_ _0\"></span>vorderb<span class=\"_ _0\"></span>are minimale le<span class=\"_ _0\"></span>asebetalingen op de r<span class=\"_ _2\"></span>apporteringdatum is de volgende:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _177\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Bruto- W<span class=\"_ _2\"></span>aardevermin-Bruto- W<span class=\"_ _2\"></span>aardevermin-NettoNettoMILJOEN EUROwaardederingsverliezenwaardederingsverliezenHandelsvorderingenNiet vervallen<span class=\"_ _2a3\"> </span>\ue61f\ue61c\ue61c<span class=\"_ _e5\"> </span>(\ue61a)<span class=\"_ _237\"> </span>\ue61f\ue61c\ue616<span class=\"_ _24d\"> </span>\ue61f\ue617\ue616<span class=\"_ _e5\"> </span>(\ue61a)<span class=\"_ _29c\"> </span>\ue61f\ue617\ue61dT<span class=\"_ _2\"></span>ussen \ue61e en \ue61a\ue61e dagen na vervaldatum<span class=\"_ _2a4\"> </span>\ue61b<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61b<span class=\"_ _23d\"> </span>\ue61d\ue618<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _61\"> </span>\ue61d\ue618T<span class=\"_ _2\"></span>ussen \ue61a\ue61d en \ue61b\ue61e dagen na vervaldatum<span class=\"_ _e8\"> </span>\ue61d\ue61b<span class=\"_ _246\"> </span>-<span class=\"_ _61\"> </span>\ue61d\ue61b<span class=\"_ _23d\"> </span>\ue61d\ue618<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _61\"> </span>\ue61d\ue618T<span class=\"_ _2\"></span>ussen \ue61b\ue61d en \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _e8\"> </span>\ue616<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61a<span class=\"_ _253\"> </span>\ue616<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _2f\"> </span>\ue61aT<span class=\"_ _2\"></span>ussen \ue61d\ue61c\ue61d en \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _1e0\"> </span>\ue617<span class=\"_ _231\"> </span>(\ue617)<span class=\"_ _47\"> </span>-<span class=\"_ _253\"> </span>\ue61b<span class=\"_ _231\"> </span>(\ue619)<span class=\"_ _2f\"> </span>\ue61fMeer dan \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _90\"> </span>\ue61a\ue61b<span class=\"_ _bd\"> </span>(\ue61a\ue616)<span class=\"_ _9e\"> </span>\ue618<span class=\"_ _23d\"> </span>\ue61a\ue617<span class=\"_ _3a\"> </span>(\ue61a\ue61d)<span class=\"_ _2f\"> </span>\ue618TOT<span class=\"_ _2\"></span>AAL HANDELSVORDERINGEN<span class=\"_ _1dd\"> </span>\ue61d\ue615\ue618<span class=\"_ _2a5\"> </span>(\ue619\ue618)<span class=\"_ _29c\"> </span>\ue61d\ue61c\ue617<span class=\"_ _e7\"> </span>\ue61d\ue619\ue61d<span class=\"_ _2a5\"> </span>(\ue619\ue619)<span class=\"_ _29c\"> </span>\ue61d\ue61e\ue61eV<span class=\"_ _0\"></span>orderingen uit leaseovereenkomstenNiet vervallen<span class=\"_ _2a6\"> </span>\ue61b\ue61b<span class=\"_ _246\"> </span>-<span class=\"_ _61\"> </span>\ue61b\ue61b<span class=\"_ _e7\"> </span>\ue61d\ue61e\ue61d<span class=\"_ _246\"> </span>-<span class=\"_ _29c\"> </span>\ue61d\ue61e\ue61dT<span class=\"_ _2\"></span>ussen \ue61e en \ue61a\ue61e dagen na vervaldatum<span class=\"_ _2a4\"> </span>\ue61d<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61d<span class=\"_ _253\"> </span>\ue61f<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61fT<span class=\"_ _2\"></span>ussen \ue61a\ue61d en \ue61b\ue61e dagen na vervaldatum<span class=\"_ _1c0\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _12b\"> </span>\ue61d<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61dT<span class=\"_ _2\"></span>ussen \ue61b\ue61d en \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _2a7\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _f3\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _2a8\"> </span>-T<span class=\"_ _2\"></span>ussen \ue61d\ue61c\ue61d en \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _f2\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _f3\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _2a8\"> </span>-Meer dan \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _d9\"> </span>\ue61d<span class=\"_ _231\"> </span>(\ue61f)<span class=\"_ _47\"> </span>-<span class=\"_ _253\"> </span>\ue61d<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _47\"> </span>-TOT<span class=\"_ _2\"></span>AAL INVORDERBARE  \ue61c\ue61e\ue61f<span class=\"_ _f3\"> </span>(\ue61f)<span class=\"_ _29c\"> </span>\ue61c\ue61e\ue61e<span class=\"_ _e7\"> </span>\ue61c\ue61e\ue618<span class=\"_ _f3\"> </span>(\ue61c)<span class=\"_ _29c\"> </span>\ue61c\ue61e\ue61dMINIMALE LEASEBET<span class=\"_ _2\"></span>ALINGENV<span class=\"_ _2\"></span>ervallen bedr<span class=\"_ _0\"></span>agen meer d<span class=\"_ _0\"></span>an 360 dagen na v<span class=\"_ _0\"></span>ervaldag hebben betr<span class=\"_ _0\"></span>ekking op Belgi\u00eb en v<span class=\"_ _0\"></span>inden hun oorsprong in commer<span class=\"ws1\">-</span>ci\u00eble betwistin<span class=\"_ _0\"></span>gen. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ervallen bedrag<span class=\"_ _0\"></span>en zijn voor<span class=\"_ _0\"></span> het over<span class=\"_ _0\"></span>grote deel afgeschr<span class=\"_ _0\"></span>even.<span class=\"_ _0\"></span> Achterstallen wor<span class=\"_ _2\"></span>den per regio v<span class=\"_ _0\"></span>an zeer<span class=\"_ _0\"></span> nabij opgev<span class=\"_ _0\"></span>olgd door<span class=\"_ _0\"></span> de kredietcomit\u00e9s binnen de Groep<span class=\"_ _2\"></span>. De volgende ta<span class=\"_ _0\"></span>bel geeft informa<span class=\"_ _0\"></span>tie met betrekking tot het kr<span class=\"_ _0\"></span>edietrisico v<span class=\"_ _0\"></span>an handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en op 31 december 20<span class=\"_ _0\"></span>22:Gewogen gemiddeld   MILJOEN EURO Brutowaarde<span class=\"_ _44\"> </span>W<span class=\"_ _2\"></span>aardeverminderingsverliesafwaarderingspercentageNiet vervallen<span class=\"_ _21a\"> </span>\ue61d,\ue61d\ue617%<span class=\"_ _244\"> </span>\ue61f\ue617\ue616<span class=\"_ _2a2\"> </span>(\ue61a)T<span class=\"_ _2\"></span>ussen \ue61e en \ue61a\ue61e dagen na vervaldatum<span class=\"_ _2a1\"> </span>\ue618,\ue618\ue61e%<span class=\"_ _2a9\"> </span>\ue61d\ue618<span class=\"_ _2aa\"> </span>(\ue61d)T<span class=\"_ _2\"></span>ussen \ue61a\ue61d en \ue61b\ue61e dagen na vervaldatum<span class=\"_ _1f6\"> </span>\ue616,\ue618\ue61c%<span class=\"_ _2a9\"> </span>\ue61d\ue618<span class=\"_ _2aa\"> </span>(\ue61d)T<span class=\"_ _2\"></span>ussen \ue61b\ue61d en \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _19c\"> </span>\ue61f\ue61e,\ue61f\ue61d%<span class=\"_ _42\"> </span>\ue616<span class=\"_ _2a2\"> </span>(\ue61d)Meer dan \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _2a1\"> </span>\ue61c\ue618,\ue61f\ue617%<span class=\"_ _2ab\"> </span>\ue616\ue618<span class=\"_ _9f\"> </span>(\ue61a\ue61c)De beweging in de w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliezen met betr<span class=\"_ _0\"></span>ekking tot handels<span class=\"_ _0\"></span>vor<span class=\"_ _0\"></span>deringen, <span class=\"_ _0\"></span>vordering<span class=\"_ _0\"></span>en uit leaseo<span class=\"_ _0\"></span>vereen<span class=\"ls1 ws1\">-</span>komsten en contr<span class=\"_ _2\"></span>actuele activa v<span class=\"_ _0\"></span>erbonden aan contracten <span class=\"_ _0\"></span>wordt g<span class=\"_ _0\"></span>etoond in de volgende ta<span class=\"_ _0\"></span>bel. Het bedr<span class=\"_ _2\"></span>ag van het w<span class=\"_ _0\"></span>aarde<span class=\"ls1 ws1\">-</span>verminderings<span class=\"_ _0\"></span>verlies wor<span class=\"_ _0\"></span>dt steeds bepa<span class=\"_ _0\"></span>ald rekenin<span class=\"_ _0\"></span>g houdend met verwa<span class=\"_ _0\"></span>chte verliez<span class=\"_ _0\"></span>en over<span class=\"_ _2\"></span> de gehele looptijd van de a<span class=\"_ _0\"></span>ctiva. \ue61f\ue61e\ue61f\ue61d<span class=\"_ _251\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>W<span class=\"_ _2\"></span>aardeverminderings- W<span class=\"_ _2\"></span>aardeverminderings- W<span class=\"_ _2\"></span>aardeverminderings- W<span class=\"_ _2\"></span>aardeverminderings- verliezen op  verliezen op  verliezen op  verliezen op  handelsvorderingen en contractuele activa  handelsvorderingen en contractuele activa vorderingen uit lease-verbonden aan  vorderingen uit lease-verbonden aan  MILJOEN EUROovereenkomstencontracten met klantenovereenkomstencontracten met klantenBoekwaarde per \ue61c januari<span class=\"_ _2ac\"> </span>\ue619\ue618<span class=\"_ _3f\"> </span>\ue61c<span class=\"_ _f7\"> </span>\ue619\ue616<span class=\"_ _1b5\"> </span>-T<span class=\"_ _1\"></span>oevoegingen/terugnemingen geboekt in de  \ue61f<span class=\"_ _1e1\"> </span>-<span class=\"_ _3f\"> </span>\ue61d<span class=\"_ _2ad\"> </span>-winst- en verliesrekeningAf<span class=\"_ _9\"></span>boeking van de voorziening voor  -<span class=\"_ _1e1\"> </span>-<span class=\"_ _26d\"> </span>(\ue61a)<span class=\"_ _1b5\"> </span>- (\ue61d)waardeverminderingsverliezenAfstotingen<span class=\"_ _235\"> </span>-<span class=\"_ _239\"> </span>-<span class=\"_ _1e1\"> </span>-<span class=\"_ _1b5\"> </span>-V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2a3\"> </span>-<span class=\"_ _198\"> </span>-<span class=\"_ _239\"> </span>-<span class=\"_ _1de\"> </span>-Boekwaarde per \ue61d\ue61c december<span class=\"_ _26c\"> </span>\ue619\ue616<span class=\"_ _239\"> </span>-<span class=\"_ _f7\"> </span>\ue619\ue618<span class=\"_ _198\"> </span>\ue61c(1) A\ue609oeking<span class=\"_ _0\"></span>en waarvoor<span class=\"_ _2\"></span> reeds een afwaardering w<span class=\"_ _2\"></span>as geboekt.De boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van een \ue616nancieel actief w<span class=\"_ _0\"></span>ordt afge<span class=\"_ _0\"></span>boekt w<span class=\"_ _2\"></span>anneer de Groep inschat da<span class=\"_ _0\"></span>t op basis v<span class=\"_ _0\"></span>an redelijk<span class=\"_ _2\"></span>e verwachtin<span class=\"ws1\">-</span>gen het openstaand bedr<span class=\"_ _2\"></span>ag niet zal kunnen ge\u00efnd wor<span class=\"_ _0\"></span>den, in zijn g<span class=\"_ _0\"></span>eheel of een gedeelte erv<span class=\"_ _0\"></span>an. De Gr<span class=\"_ _0\"></span>oep maakt een indiv<span class=\"_ _0\"></span>i<span class=\"ws1\">-</span>duele inschatting per<span class=\"_ _2\"></span> type van \ue616nancieel a<span class=\"_ _0\"></span>ctief of er een rede<span class=\"_ _0\"></span>lijke kans is op inning v<span class=\"_ _2\"></span>an de vordering<span class=\"_ _0\"></span>. Financi\u00eble a<span class=\"_ _0\"></span>ctiva die afgeboek<span class=\"_ _2\"></span>t zijn, maken nog steeds deel uit <span class=\"_ _0\"></span>van de acties die ondernomen <span class=\"_ _0\"></span>worden ter<span class=\"_ _2\"></span> inning van openstaande v<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en.Geboekte <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en hebben betrekking op <span class=\"_ _0\"></span>verschillende klanten die aang<span class=\"_ _0\"></span>egeven hebben hun open<span class=\"ws1\">-</span>staande rek<span class=\"_ _2\"></span>eningen niet te kunnen betalen omw<span class=\"_ _0\"></span>ille v<span class=\"_ _0\"></span>an economische omstandigheden.De kasmiddelen v<span class=\"_ _0\"></span>an de Groep wor<span class=\"_ _2\"></span>den aangehouden bij banken met een <span class=\"_ _0\"></span>A-krediet<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardigheid.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__50": {
   "value": "V<span class=\"_ _2\"></span>erwachte <span class=\"_ _9\"></span>waardeverminderingsverliezenV<span class=\"_ _2\"></span>oor de beoorde<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen op handels<span class=\"_ _0\"></span>vorderin<span class=\"_ _0\"></span>gen, le<span class=\"_ _0\"></span>asevorderin<span class=\"_ _0\"></span>gen en contr<span class=\"_ _0\"></span>actuele activ<span class=\"_ _0\"></span>a verbonden aan contr<span class=\"_ _0\"></span>acten met klanten past de Gr<span class=\"_ _0\"></span>oep de ver<span class=\"_ _0\"></span>eenvoudig<span class=\"_ _0\"></span>de methode toe w<span class=\"_ _0\"></span>at inhoudt dat v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erliezen voor<span class=\"_ _0\"></span> deze categ<span class=\"_ _0\"></span>orie\u00ebn v<span class=\"_ _0\"></span>an activa s<span class=\"_ _0\"></span>teeds berek<span class=\"_ _0\"></span>end worden ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an de verwa<span class=\"_ _0\"></span>chte verliez<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de gehele looptijd van de a<span class=\"_ _0\"></span>ctiva.W<span class=\"_ _2\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen wor<span class=\"_ _0\"></span>den berek<span class=\"_ _0\"></span>end als de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kastekorten,<span class=\"_ _0\"></span> zijnde het verschil tussen de verwa<span class=\"_ _0\"></span>chte kasstromen en de e\ue618ectief ontv<span class=\"_ _2\"></span>angen kasstromen.De gebruik<span class=\"_ _0\"></span>te input en veronders<span class=\"_ _0\"></span>tellingen in dit v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erliesmodel zijn de volg<span class=\"_ _0\"></span>ende: ernstige \ue616nanci\u00eble moeilijkhe<span class=\"ws1\">-</span>den w<span class=\"_ _0\"></span>aarin een tegenpartij zich z<span class=\"_ _0\"></span>ou bevinden, a<span class=\"_ _0\"></span>chterstallen v<span class=\"_ _0\"></span>an meer dan 90 dag<span class=\"_ _0\"></span>en na verv<span class=\"_ _0\"></span>aldatum v<span class=\"_ _2\"></span>an de factuur<span class=\"_ _2\"></span>, een mogelijks f<span class=\"_ _0\"></span>aillissement v<span class=\"_ _0\"></span>an de tegenpartij,<span class=\"_ _0\"></span> \u2026De evalu<span class=\"_ _0\"></span>atie voor<span class=\"_ _0\"></span> het boeken <span class=\"_ _0\"></span>van een mog<span class=\"_ _0\"></span>elijks bijzonder<span class=\"_ _2\"></span> waardev<span class=\"_ _0\"></span>erminderingsv<span class=\"_ _0\"></span>erlies houdt rek<span class=\"_ _0\"></span>ening met toekomstg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>richte elementen en wor<span class=\"_ _0\"></span>dt er niet g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>cht totdat er zich een <span class=\"_ _0\"></span>verliessituatie v<span class=\"_ _0\"></span>oordoet.<span class=\"_ _0\"></span> Alle debiteuren <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>egroepeerd in risicocategorie\u00ebn ge<span class=\"_ _0\"></span>baseerd op k<span class=\"_ _2\"></span>wantitatieve en k<span class=\"_ _2\"></span>walitatieve k<span class=\"_ _0\"></span>enmerken.<span class=\"_ _0\"></span> Deze indeling in risicoca<span class=\"_ _0\"></span>tegorie\u00ebn wor<span class=\"_ _0\"></span>dt ieder<span class=\"_ _0\"></span> jaar<span class=\"_ _0\"></span> beoordeeld,<span class=\"_ _0\"></span> rek<span class=\"_ _0\"></span>ening houdend met relev<span class=\"_ _2\"></span>ante toekomstgerichte informatie z<span class=\"_ _0\"></span>oals informatie <span class=\"_ _0\"></span>van e<span class=\"_ _0\"></span>xterne kredietbeoor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>delingsbure<span class=\"_ _0\"></span>aus, ouder<span class=\"_ _0\"></span>domsanalyse v<span class=\"_ _2\"></span>an de business, landenrisico en de individuele beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an de kredietman<span class=\"_ _0\"></span>ager<span class=\"_ _2\"></span>. De Groep tr<span class=\"_ _0\"></span>acht het kredietrisico te beperk<span class=\"_ _0\"></span>en door g<span class=\"_ _0\"></span>ebruik te mak<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an kredietv<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>ering en andere krediet<span class=\"_ _0\"></span>verzachtende hulpmiddelen zoals <span class=\"_ _0\"></span>wissels,<span class=\"_ _0\"></span> bankgar<span class=\"_ _2\"></span>anties, hypotheek.<span class=\"_ _0\"></span> De methodologie,<span class=\"_ _0\"></span> gehanteer<span class=\"_ _2\"></span>d door de Groep voor<span class=\"_ _0\"></span> de ev<span class=\"_ _0\"></span>aluatie v<span class=\"_ _0\"></span>an bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en, is dus ge<span class=\"_ _0\"></span>baseerd op indiv<span class=\"_ _0\"></span>idueel nazicht v<span class=\"_ _0\"></span>an de grootste uitsta<span class=\"_ _0\"></span>ande vor<span class=\"_ _0\"></span>deringen rek<span class=\"_ _0\"></span>ening houdend met toekomstg<span class=\"_ _0\"></span>erichte informatie<span class=\"_ _2\"></span>.De ouderdomsanalyse <span class=\"_ _0\"></span>van hande<span class=\"_ _0\"></span>lsvor<span class=\"_ _0\"></span>deringen en in<span class=\"_ _0\"></span>vorderb<span class=\"_ _0\"></span>are minimale le<span class=\"_ _0\"></span>asebetalingen op de r<span class=\"_ _2\"></span>apporteringdatum is de volgende:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _177\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Bruto- W<span class=\"_ _2\"></span>aardevermin-Bruto- W<span class=\"_ _2\"></span>aardevermin-NettoNettoMILJOEN EUROwaardederingsverliezenwaardederingsverliezenHandelsvorderingenNiet vervallen<span class=\"_ _2a3\"> </span>\ue61f\ue61c\ue61c<span class=\"_ _e5\"> </span>(\ue61a)<span class=\"_ _237\"> </span>\ue61f\ue61c\ue616<span class=\"_ _24d\"> </span>\ue61f\ue617\ue616<span class=\"_ _e5\"> </span>(\ue61a)<span class=\"_ _29c\"> </span>\ue61f\ue617\ue61dT<span class=\"_ _2\"></span>ussen \ue61e en \ue61a\ue61e dagen na vervaldatum<span class=\"_ _2a4\"> </span>\ue61b<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61b<span class=\"_ _23d\"> </span>\ue61d\ue618<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _61\"> </span>\ue61d\ue618T<span class=\"_ _2\"></span>ussen \ue61a\ue61d en \ue61b\ue61e dagen na vervaldatum<span class=\"_ _e8\"> </span>\ue61d\ue61b<span class=\"_ _246\"> </span>-<span class=\"_ _61\"> </span>\ue61d\ue61b<span class=\"_ _23d\"> </span>\ue61d\ue618<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _61\"> </span>\ue61d\ue618T<span class=\"_ _2\"></span>ussen \ue61b\ue61d en \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _e8\"> </span>\ue616<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61a<span class=\"_ _253\"> </span>\ue616<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _2f\"> </span>\ue61aT<span class=\"_ _2\"></span>ussen \ue61d\ue61c\ue61d en \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _1e0\"> </span>\ue617<span class=\"_ _231\"> </span>(\ue617)<span class=\"_ _47\"> </span>-<span class=\"_ _253\"> </span>\ue61b<span class=\"_ _231\"> </span>(\ue619)<span class=\"_ _2f\"> </span>\ue61fMeer dan \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _90\"> </span>\ue61a\ue61b<span class=\"_ _bd\"> </span>(\ue61a\ue616)<span class=\"_ _9e\"> </span>\ue618<span class=\"_ _23d\"> </span>\ue61a\ue617<span class=\"_ _3a\"> </span>(\ue61a\ue61d)<span class=\"_ _2f\"> </span>\ue618TOT<span class=\"_ _2\"></span>AAL HANDELSVORDERINGEN<span class=\"_ _1dd\"> </span>\ue61d\ue615\ue618<span class=\"_ _2a5\"> </span>(\ue619\ue618)<span class=\"_ _29c\"> </span>\ue61d\ue61c\ue617<span class=\"_ _e7\"> </span>\ue61d\ue619\ue61d<span class=\"_ _2a5\"> </span>(\ue619\ue619)<span class=\"_ _29c\"> </span>\ue61d\ue61e\ue61eV<span class=\"_ _0\"></span>orderingen uit leaseovereenkomstenNiet vervallen<span class=\"_ _2a6\"> </span>\ue61b\ue61b<span class=\"_ _246\"> </span>-<span class=\"_ _61\"> </span>\ue61b\ue61b<span class=\"_ _e7\"> </span>\ue61d\ue61e\ue61d<span class=\"_ _246\"> </span>-<span class=\"_ _29c\"> </span>\ue61d\ue61e\ue61dT<span class=\"_ _2\"></span>ussen \ue61e en \ue61a\ue61e dagen na vervaldatum<span class=\"_ _2a4\"> </span>\ue61d<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61d<span class=\"_ _253\"> </span>\ue61f<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61fT<span class=\"_ _2\"></span>ussen \ue61a\ue61d en \ue61b\ue61e dagen na vervaldatum<span class=\"_ _1c0\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _12b\"> </span>\ue61d<span class=\"_ _246\"> </span>-<span class=\"_ _2f\"> </span>\ue61dT<span class=\"_ _2\"></span>ussen \ue61b\ue61d en \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _2a7\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _f3\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _2a8\"> </span>-T<span class=\"_ _2\"></span>ussen \ue61d\ue61c\ue61d en \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _f2\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _f3\"> </span>-<span class=\"_ _246\"> </span>-<span class=\"_ _2a8\"> </span>-Meer dan \ue61a\ue617\ue61e dagen na vervaldatum<span class=\"_ _d9\"> </span>\ue61d<span class=\"_ _231\"> </span>(\ue61f)<span class=\"_ _47\"> </span>-<span class=\"_ _253\"> </span>\ue61d<span class=\"_ _231\"> </span>(\ue61d)<span class=\"_ _47\"> </span>-TOT<span class=\"_ _2\"></span>AAL INVORDERBARE  \ue61c\ue61e\ue61f<span class=\"_ _f3\"> </span>(\ue61f)<span class=\"_ _29c\"> </span>\ue61c\ue61e\ue61e<span class=\"_ _e7\"> </span>\ue61c\ue61e\ue618<span class=\"_ _f3\"> </span>(\ue61c)<span class=\"_ _29c\"> </span>\ue61c\ue61e\ue61dMINIMALE LEASEBET<span class=\"_ _2\"></span>ALINGENV<span class=\"_ _2\"></span>ervallen bedr<span class=\"_ _0\"></span>agen meer d<span class=\"_ _0\"></span>an 360 dagen na v<span class=\"_ _0\"></span>ervaldag hebben betr<span class=\"_ _0\"></span>ekking op Belgi\u00eb en v<span class=\"_ _0\"></span>inden hun oorsprong in commer<span class=\"ws1\">-</span>ci\u00eble betwistin<span class=\"_ _0\"></span>gen. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ervallen bedrag<span class=\"_ _0\"></span>en zijn voor<span class=\"_ _0\"></span> het over<span class=\"_ _0\"></span>grote deel afgeschr<span class=\"_ _0\"></span>even.<span class=\"_ _0\"></span> Achterstallen wor<span class=\"_ _2\"></span>den per regio v<span class=\"_ _0\"></span>an zeer<span class=\"_ _0\"></span> nabij opgev<span class=\"_ _0\"></span>olgd door<span class=\"_ _0\"></span> de kredietcomit\u00e9s binnen de Groep<span class=\"_ _2\"></span>. De volgende ta<span class=\"_ _0\"></span>bel geeft informa<span class=\"_ _0\"></span>tie met betrekking tot het kr<span class=\"_ _0\"></span>edietrisico v<span class=\"_ _0\"></span>an handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en op 31 december 20<span class=\"_ _0\"></span>22:Gewogen gemiddeld   MILJOEN EURO Brutowaarde<span class=\"_ _44\"> </span>W<span class=\"_ _2\"></span>aardeverminderingsverliesafwaarderingspercentageNiet vervallen<span class=\"_ _21a\"> </span>\ue61d,\ue61d\ue617%<span class=\"_ _244\"> </span>\ue61f\ue617\ue616<span class=\"_ _2a2\"> </span>(\ue61a)T<span class=\"_ _2\"></span>ussen \ue61e en \ue61a\ue61e dagen na vervaldatum<span class=\"_ _2a1\"> </span>\ue618,\ue618\ue61e%<span class=\"_ _2a9\"> </span>\ue61d\ue618<span class=\"_ _2aa\"> </span>(\ue61d)T<span class=\"_ _2\"></span>ussen \ue61a\ue61d en \ue61b\ue61e dagen na vervaldatum<span class=\"_ _1f6\"> </span>\ue616,\ue618\ue61c%<span class=\"_ _2a9\"> </span>\ue61d\ue618<span class=\"_ _2aa\"> </span>(\ue61d)T<span class=\"_ _2\"></span>ussen \ue61b\ue61d en \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _19c\"> </span>\ue61f\ue61e,\ue61f\ue61d%<span class=\"_ _42\"> </span>\ue616<span class=\"_ _2a2\"> </span>(\ue61d)Meer dan \ue61d\ue61c\ue61e dagen na vervaldatum<span class=\"_ _2a1\"> </span>\ue61c\ue618,\ue61f\ue617%<span class=\"_ _2ab\"> </span>\ue616\ue618<span class=\"_ _9f\"> </span>(\ue61a\ue61c)De beweging in de w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliezen met betr<span class=\"_ _0\"></span>ekking tot handels<span class=\"_ _0\"></span>vor<span class=\"_ _0\"></span>deringen, <span class=\"_ _0\"></span>vordering<span class=\"_ _0\"></span>en uit leaseo<span class=\"_ _0\"></span>vereen<span class=\"ls1 ws1\">-</span>komsten en contr<span class=\"_ _2\"></span>actuele activa v<span class=\"_ _0\"></span>erbonden aan contracten <span class=\"_ _0\"></span>wordt g<span class=\"_ _0\"></span>etoond in de volgende ta<span class=\"_ _0\"></span>bel. Het bedr<span class=\"_ _2\"></span>ag van het w<span class=\"_ _0\"></span>aarde<span class=\"ls1 ws1\">-</span>verminderings<span class=\"_ _0\"></span>verlies wor<span class=\"_ _0\"></span>dt steeds bepa<span class=\"_ _0\"></span>ald rekenin<span class=\"_ _0\"></span>g houdend met verwa<span class=\"_ _0\"></span>chte verliez<span class=\"_ _0\"></span>en over<span class=\"_ _2\"></span> de gehele looptijd van de a<span class=\"_ _0\"></span>ctiva. \ue61f\ue61e\ue61f\ue61d<span class=\"_ _251\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>W<span class=\"_ _2\"></span>aardeverminderings- W<span class=\"_ _2\"></span>aardeverminderings- W<span class=\"_ _2\"></span>aardeverminderings- W<span class=\"_ _2\"></span>aardeverminderings- verliezen op  verliezen op  verliezen op  verliezen op  handelsvorderingen en contractuele activa  handelsvorderingen en contractuele activa vorderingen uit lease-verbonden aan  vorderingen uit lease-verbonden aan  MILJOEN EUROovereenkomstencontracten met klantenovereenkomstencontracten met klantenBoekwaarde per \ue61c januari<span class=\"_ _2ac\"> </span>\ue619\ue618<span class=\"_ _3f\"> </span>\ue61c<span class=\"_ _f7\"> </span>\ue619\ue616<span class=\"_ _1b5\"> </span>-T<span class=\"_ _1\"></span>oevoegingen/terugnemingen geboekt in de  \ue61f<span class=\"_ _1e1\"> </span>-<span class=\"_ _3f\"> </span>\ue61d<span class=\"_ _2ad\"> </span>-winst- en verliesrekeningAf<span class=\"_ _9\"></span>boeking van de voorziening voor  -<span class=\"_ _1e1\"> </span>-<span class=\"_ _26d\"> </span>(\ue61a)<span class=\"_ _1b5\"> </span>- (\ue61d)waardeverminderingsverliezenAfstotingen<span class=\"_ _235\"> </span>-<span class=\"_ _239\"> </span>-<span class=\"_ _1e1\"> </span>-<span class=\"_ _1b5\"> </span>-V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2a3\"> </span>-<span class=\"_ _198\"> </span>-<span class=\"_ _239\"> </span>-<span class=\"_ _1de\"> </span>-Boekwaarde per \ue61d\ue61c december<span class=\"_ _26c\"> </span>\ue619\ue616<span class=\"_ _239\"> </span>-<span class=\"_ _f7\"> </span>\ue619\ue618<span class=\"_ _198\"> </span>\ue61c(1) A\ue609oeking<span class=\"_ _0\"></span>en waarvoor<span class=\"_ _2\"></span> reeds een afwaardering w<span class=\"_ _2\"></span>as geboekt.De boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van een \ue616nancieel actief w<span class=\"_ _0\"></span>ordt afge<span class=\"_ _0\"></span>boekt w<span class=\"_ _2\"></span>anneer de Groep inschat da<span class=\"_ _0\"></span>t op basis v<span class=\"_ _0\"></span>an redelijk<span class=\"_ _2\"></span>e verwachtin<span class=\"ws1\">-</span>gen het openstaand bedr<span class=\"_ _2\"></span>ag niet zal kunnen ge\u00efnd wor<span class=\"_ _0\"></span>den, in zijn g<span class=\"_ _0\"></span>eheel of een gedeelte erv<span class=\"_ _0\"></span>an. De Gr<span class=\"_ _0\"></span>oep maakt een indiv<span class=\"_ _0\"></span>i<span class=\"ws1\">-</span>duele inschatting per<span class=\"_ _2\"></span> type van \ue616nancieel a<span class=\"_ _0\"></span>ctief of er een rede<span class=\"_ _0\"></span>lijke kans is op inning v<span class=\"_ _2\"></span>an de vordering<span class=\"_ _0\"></span>. Financi\u00eble a<span class=\"_ _0\"></span>ctiva die afgeboek<span class=\"_ _2\"></span>t zijn, maken nog steeds deel uit <span class=\"_ _0\"></span>van de acties die ondernomen <span class=\"_ _0\"></span>worden ter<span class=\"_ _2\"></span> inning van openstaande v<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en.Geboekte <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en hebben betrekking op <span class=\"_ _0\"></span>verschillende klanten die aang<span class=\"_ _0\"></span>egeven hebben hun open<span class=\"ws1\">-</span>staande rek<span class=\"_ _2\"></span>eningen niet te kunnen betalen omw<span class=\"_ _0\"></span>ille v<span class=\"_ _0\"></span>an economische omstandigheden.De kasmiddelen v<span class=\"_ _0\"></span>an de Groep wor<span class=\"_ _2\"></span>den aangehouden bij banken met een <span class=\"_ _0\"></span>A-krediet<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardigheid.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__52": {
   "value": "<span class=\"_ _55\"> </span>LIQUIDITEITSRISICOHet liquiditeitsrisico is het risico dat de Groep zijn v<span class=\"_ _0\"></span>erplichtingen in v<span class=\"_ _0\"></span>erband met \ue616nanci\u00eble schulden op v<span class=\"_ _0\"></span>ervaldag niet kan nakomen.De Groep ver<span class=\"_ _0\"></span>zekert zich erv<span class=\"_ _2\"></span>an over v<span class=\"_ _0\"></span>oldoende liquiditeiten te beschikken om zijn verplichtin<span class=\"_ _0\"></span>gen af te lossen. Het liquidi<span class=\"ls1 ws1\">-</span>teitsrisico wor<span class=\"_ _0\"></span>dt beheerd door<span class=\"_ _0\"></span> het handhav<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an voldoende diversi\ue616catie in f<span class=\"_ _0\"></span>ondsen. De Groep heef<span class=\"_ _0\"></span>t een beleid ge\u00efmple<span class=\"ls1 ws1\">-</span>menteerd om concentr<span class=\"_ _0\"></span>aties v<span class=\"_ _0\"></span>an het liquiditeitsrisico te beperken.<span class=\"_ _0\"></span> De totaliteit v<span class=\"_ _0\"></span>an de opgenomen en niet-opgenomen schuld onder g<span class=\"_ _0\"></span>ecommitteerde kredietf<span class=\"_ _0\"></span>aciliteiten bij \u00e9\u00e9n bank<span class=\"_ _0\"></span> of bankengr<span class=\"_ _0\"></span>oep mag voor<span class=\"_ _2\"></span>af<span class=\"_ _9\"></span> bepaalde limieten niet ov<span class=\"_ _0\"></span>erschrijden. Risi<span class=\"ls1 ws1\">-</span>coconcentraties <span class=\"_ _0\"></span>worden op r<span class=\"_ _0\"></span>egelmatig<span class=\"_ _0\"></span>e basis opgev<span class=\"_ _0\"></span>olgd door<span class=\"_ _0\"></span> het \u2018T<span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>asury Committee<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>\u2019In het beheer <span class=\"_ _0\"></span>van het liquiditeitsrisico heeft de Gr<span class=\"_ _0\"></span>oep een gecommitteer<span class=\"_ _0\"></span>de kredietfaciliteit ter<span class=\"_ _2\"></span> beschikking. Het nominaal bedrag <span class=\"_ _0\"></span>van de<span class=\"_ _0\"></span>ze faciliteit be<span class=\"_ _0\"></span>draagt 230 miljoen eur<span class=\"_ _0\"></span>o met eindvervald<span class=\"_ _0\"></span>ag in maart 20<span class=\"_ _0\"></span>24 en is twee keer<span class=\"_ _2\"></span> verlengbaar<span class=\"_ _0\"></span> met telkens \u00e9\u00e9n jaar<span class=\"_ _2\"></span>. In de loop v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2 werd de<span class=\"_ _0\"></span>ze fa<span class=\"_ _0\"></span>ciliteit verleng<span class=\"_ _0\"></span>d met \u00e9\u00e9n jaar met eindv<span class=\"_ _0\"></span>ervaldag in m<span class=\"_ _0\"></span>aart 2025. <span class=\"_ _0\"></span> Geldopnames onder<span class=\"_ _0\"></span> deze kre<span class=\"_ _0\"></span>dietlijnen wor<span class=\"_ _0\"></span>den gedaan v<span class=\"_ _0\"></span>oor k<span class=\"_ _0\"></span>orte periodes maar<span class=\"_ _0\"></span> de banken he<span class=\"_ _0\"></span>bben zich onder de bestaande her\ue616nancieringsov<span class=\"_ _0\"></span>ereenkomst g<span class=\"_ _0\"></span>e\u00ebngageer<span class=\"_ _0\"></span>d om het nominaal bedr<span class=\"_ _2\"></span>ag van deze f<span class=\"_ _0\"></span>aciliteit beschikbaar<span class=\"_ _2\"></span> te stellen tot eindverval<span class=\"ls1 ws1\">-</span>dag.<span class=\"_ _0\"></span> In de analyse v<span class=\"_ _2\"></span>an contractuele kasstromen <span class=\"_ _0\"></span>worden de terugbetalin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an opnames onder<span class=\"_ _0\"></span> deze fa<span class=\"_ _0\"></span>ciliteit geplaats<span class=\"_ _0\"></span>t in de eerstvolg<span class=\"_ _0\"></span>ende tijdsband dat de entiteit kan gev<span class=\"_ _0\"></span>raag<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den deze terug te betalen.<span class=\"_ _2\"></span> Op 31 december 2022 zijn er<span class=\"_ _2\"></span> geen opnames onder de<span class=\"_ _0\"></span>ze faciliteit (20<span class=\"_ _2\"></span>21: 0 miljoen euro).De contractue<span class=\"_ _0\"></span>le looptijdanalyse voor<span class=\"_ _2\"></span> \ue616nanci\u00eble verplichtingen,<span class=\"_ _0\"></span> inclusief a\ue617ossing v<span class=\"_ _0\"></span>an hoofdbedr<span class=\"_ _0\"></span>ag en rentebetaling<span class=\"_ _0\"></span>en, w<span class=\"_ _0\"></span>ordt in de tabel hieronder<span class=\"_ _2\"></span> weergegeven.<span class=\"_ _0\"></span> De kasstromen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de contractue<span class=\"_ _0\"></span>le resterende looptijden w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend op basis v<span class=\"_ _2\"></span>an de voorw<span class=\"_ _0\"></span>aarden aang<span class=\"_ _0\"></span>aande wisse<span class=\"_ _0\"></span>lkoersen en interest<span class=\"_ _0\"></span>voeten die bestonden op de r<span class=\"_ _0\"></span>apporteringda<span class=\"_ _0\"></span>tum.W<span class=\"_ _2\"></span>at betreft deriv<span class=\"_ _0\"></span>aten omv<span class=\"_ _2\"></span>at de looptijdanalyse de kasstromen met betr<span class=\"_ _0\"></span>ekking tot verplichtin<span class=\"_ _0\"></span>gen uit deriv<span class=\"_ _0\"></span>aten en alle ingaan<span class=\"ls1 ws1\">-</span>de en uitgaande kasstr<span class=\"_ _0\"></span>omen uit alle termijnwisse<span class=\"_ _0\"></span>lverrichtingen die op een br<span class=\"_ _0\"></span>uto manier afg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>den. De contr<span class=\"_ _0\"></span>actuele kasstromen v<span class=\"_ _2\"></span>an termijnwisselv<span class=\"_ _0\"></span>errichtingen wer<span class=\"_ _2\"></span>den berekend op basis v<span class=\"_ _2\"></span>an termijnwisselkoersen.2021Looptijden van contractuele kasstromenBoekwaardeMinder dan <span class=\"_ _2\"></span> T<span class=\"_ _2\"></span>ussen \ue61a en T<span class=\"_ _2\"></span>ussen  Meer dan  TOT<span class=\"_ _0\"></span>AALMILJOEN EURO\ue61a maanden\ue61d\ue61f maanden\ue61d en \ue618 jaar\ue618 jaarFinanci\u00eble schuldenObligatielening<span class=\"_ _203\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>- (\ue61d)Revolving-kredietfaciliteit(\ue61d)<span class=\"_ _262\"> </span>(\ue61d)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-EIB-lening<span class=\"_ _1d6\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-Andere rentedragende verplichtingen<span class=\"_ _4c\"> </span>\ue61a<span class=\"_ _2b\"> </span>\ue61a<span class=\"_ _2b\"> </span>\ue61d<span class=\"_ _2b\"> </span>\ue61f<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _20f\"> </span>\ue619\ue61e<span class=\"_ _18f\"> </span>\ue619\ue61e<span class=\"_ _28\"> </span>\ue617<span class=\"_ _18f\"> </span>\ue61d\ue619<span class=\"_ _2f\"> </span>\ue616\ue61a<span class=\"_ _2b\"> </span>\ue61aNegatieve banksaldi<span class=\"_ _1e4\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-Handelsschulden<span class=\"_ _1e4\"> </span>\ue61f\ue618\ue61f<span class=\"_ _61\"> </span>\ue61f\ue618\ue61f<span class=\"_ _24d\"> </span>\ue61f\ue618\ue61f<span class=\"_ _1b5\"> </span>-<span class=\"_ _263\"> </span>-Overige te betalen posten<span class=\"_ _2ae\"> </span>\ue61b<span class=\"_ _2b\"> </span>\ue61b<span class=\"_ _31\"> </span>\ue61b<span class=\"_ _268\"> </span>-<span class=\"_ _263\"> </span>-V<span class=\"_ _0\"></span>erplichtingen uit afgeleide \ue613nanci\u00eble instrumentenT<span class=\"_ _2\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _223\"> </span>(\ue61d)<span class=\"_ _b9\"> </span>(\ue61d\ue617)<span class=\"_ _193\"> </span>(\ue61d\ue617)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _24a\"> </span>-<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _261\"> </span>\ue61d\ue618<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-Overige termijnwisselverrichtingen\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _223\"> </span>(\ue61d)<span class=\"_ _1bd\"> </span>(\ue61d\ue61a\ue61b)<span class=\"_ _b9\"> </span>(\ue616\ue61d)<span class=\"_ _b9\"> </span>(\ue61b\ue61c)<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _2af\"> </span>\ue61d<span class=\"_ _80\"> </span>\ue61d\ue616\ue61e<span class=\"_ _2f\"> </span>\ue616\ue61d<span class=\"_ _261\"> </span>\ue61b\ue61b<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _3e\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _24a\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-(1) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten (1 miljoen euro<span class=\"_ _0\"></span>) worden g<span class=\"_ _0\"></span>epresenteerd in mindering v<span class=\"_ _2\"></span>an de boekwaar<span class=\"_ _0\"></span>de van de \ue616n<span class=\"_ _0\"></span>anci\u00eble schuld.2022Looptijden van contractuele kasstromenBoekwaardeMinder dan <span class=\"_ _2\"></span> T<span class=\"_ _2\"></span>ussen \ue61a en T<span class=\"_ _2\"></span>ussen \ue61d  Meer dan  TOT<span class=\"_ _0\"></span>AALMILJOEN EURO\ue61a maanden\ue61d\ue61f maandenen \ue618 jaar\ue618 jaarFinanci\u00eble schuldenObligatielening<span class=\"_ _2b0\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>- (\ue61d)Revolving-kredietfaciliteit(\ue61d)<span class=\"_ _262\"> </span>(\ue61d)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-EIB-lening<span class=\"_ _163\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-Andere rentedragende verplichtingen<span class=\"_ _2b1\"> </span>\ue616<span class=\"_ _2b\"> </span>\ue616<span class=\"_ _263\"> </span>-<span class=\"_ _2b\"> </span>\ue616<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _2a1\"> </span>\ue617\ue61f<span class=\"_ _261\"> </span>\ue617\ue61f<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _2f\"> </span>\ue61d\ue616<span class=\"_ _261\"> </span>\ue61a\ue618<span class=\"_ _2b\"> </span>\ue617Negatieve banksaldi<span class=\"_ _17d\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-Handelsschulden<span class=\"_ _17d\"> </span>\ue61f\ue616\ue61b<span class=\"_ _61\"> </span>\ue61f\ue616\ue61b<span class=\"_ _263\"> </span>\ue61f\ue616\ue61b<span class=\"_ _2ad\"> </span>-<span class=\"_ _263\"> </span>-Overige te betalen posten<span class=\"_ _2b2\"> </span>\ue617<span class=\"_ _2b\"> </span>\ue617<span class=\"_ _31\"> </span>\ue617<span class=\"_ _268\"> </span>-<span class=\"_ _263\"> </span>-V<span class=\"_ _0\"></span>erplichtingen uit afgeleide \ue613nanci\u00eble instrumenten<span class=\"_ _24f\"> </span>-T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _206\"> </span>(\ue61d)<span class=\"_ _b9\"> </span>(\ue61d\ue619)<span class=\"_ _193\"> </span>(\ue61d\ue619)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _2b3\"> </span>-<span class=\"_ _261\"> </span>\ue61d\ue617<span class=\"_ _261\"> </span>\ue61d\ue617<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-Overige termijnwisselverrichtingen\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _206\"> </span>(\ue61d)<span class=\"_ _1bd\"> </span>(\ue61d\ue61f\ue61c)<span class=\"_ _236\"> </span>(\ue617\ue619)<span class=\"_ _193\"> </span>(\ue617\ue61d)<span class=\"_ _bb\"> </span>-<span class=\"_ _263\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _2b4\"> </span>\ue61a<span class=\"_ _80\"> </span>\ue61d\ue61a\ue61e<span class=\"_ _2f\"> </span>\ue617\ue619<span class=\"_ _261\"> </span>\ue617\ue61f<span class=\"_ _263\"> </span>-<span class=\"_ _bb\"> </span>-(1) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten (1 miljoen euro<span class=\"_ _0\"></span>) worden g<span class=\"_ _0\"></span>epresenteerd in mindering v<span class=\"_ _2\"></span>an de boekwaar<span class=\"_ _0\"></span>de van de \ue616n<span class=\"_ _0\"></span>anci\u00eble schuld.De perioden w<span class=\"_ _0\"></span>aarin de kasstromen uit deriv<span class=\"_ _2\"></span>aten aangeduid als kasstr<span class=\"_ _0\"></span>oomafdekking<span class=\"_ _0\"></span>en naar<span class=\"_ _0\"></span> verwa<span class=\"_ _0\"></span>chting zullen plaats<span class=\"_ _0\"></span>vin<span class=\"ws1\">-</span>den en naar<span class=\"_ _0\"></span> verwa<span class=\"_ _0\"></span>chting de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>ening zullen be\u00efnv<span class=\"_ _0\"></span>loeden, w<span class=\"_ _0\"></span>orden in de v<span class=\"_ _0\"></span>olgende tabel w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en, samenmet de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an het afdekkingsinstrument.\ue61f\ue61e\ue61f\ue61dV<span class=\"_ _2\"></span>erwachte kasstromenRe\u00eble T<span class=\"_ _2\"></span>ussen Minder dan <span class=\"_ _3\"></span> T<span class=\"_ _2\"></span>ussen \ue61d  Meer dan  MILJOEN EURO<span class=\"_ _170\"> </span><span class=\"ls3 ws4\">TOTAAL</span>waarde\ue61a en \ue61d\ue61f \ue61a maandenen \ue618 jaar\ue618 jaarmaandenDerivaten aangeduid als kasstroomafdekkingenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _27\"> </span>(\ue61d)<span class=\"_ _2b5\"> </span>(\ue61d\ue617)<span class=\"_ _1bd\"> </span>(\ue61d\ue617)<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _1cc\"> </span>-<span class=\"_ _61\"> </span>\ue61d\ue618<span class=\"_ _29d\"> </span>\ue61d\ue618<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _45\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _1cc\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue61f\ue61e\ue61f\ue61fV<span class=\"_ _0\"></span>erwachte kasstromenRe\u00eble T<span class=\"_ _2\"></span>ussen Minder dan <span class=\"_ _3\"></span> T<span class=\"_ _2\"></span>ussen \ue61c  Meer dan  MILJOEN EURO<span class=\"_ _170\"> </span><span class=\"ls3 ws4\">TOT<span class=\"_ _2\"></span>AA<span class=\"_ _9\"></span>L</span>waarde\ue61d en \ue61c\ue61f \ue61d maandenen \ue618 jaar\ue618 jaarmaandenDerivaten aangeduid als kasstroomafdekkingenT<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _27\"> </span>(\ue61d)<span class=\"_ _2b5\"> </span>(\ue61d\ue619)<span class=\"_ _1bd\"> </span>(\ue61d\ue619)<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _1cc\"> </span>-<span class=\"_ _61\"> </span>\ue61d\ue617<span class=\"_ _29d\"> </span>\ue61d\ue617<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen\ue610\ue610\ue610\ue610\ue610\ue610\ue610 Uitgaande kasstromen<span class=\"_ _45\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-\ue610\ue610\ue610\ue610\ue610\ue610 Inkomende kasstromen<span class=\"_ _1cc\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-<span class=\"_ _2a8\"> </span>-",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__54": {
   "value": "<span class=\"_ _55\"> </span>KAPIT<span class=\"_ _2\"></span>AALBEHEERHet Executive Man<span class=\"_ _0\"></span>agement houdt toezicht op de v<span class=\"_ _0\"></span>erhouding v<span class=\"_ _0\"></span>an de netto \ue616nanci\u00eble schuld ten opzichte <span class=\"_ _0\"></span>van het eig<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span><span class=\"ls1 ws1\">-</span>mogen. Het E<span class=\"_ _0\"></span>xecutive Manag<span class=\"_ _0\"></span>ement tracht de<span class=\"_ _0\"></span>ze verhoudin<span class=\"_ _0\"></span>g op een vooropg<span class=\"_ _0\"></span>esteld nive<span class=\"_ _0\"></span>au aan te houden. De netto \ue616n<span class=\"_ _0\"></span>anci\u00eble schuld is de som v<span class=\"_ _0\"></span>an kortlopende en langlopende r<span class=\"_ _0\"></span>entedr<span class=\"_ _0\"></span>agende verplichting<span class=\"_ _0\"></span>en en leaseverplichtin<span class=\"_ _0\"></span>gen verminder<span class=\"_ _0\"></span>d met de geldmiddelen en kasequiv<span class=\"_ _2\"></span>alenten.De aanpak <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep betre\ue618ende kapitaalbeheer<span class=\"_ _2\"></span> is niet gewijzigd gedur<span class=\"_ _0\"></span>ende het jaar<span class=\"_ _2\"></span>.De Groep is niet onderworpen aan w<span class=\"_ _0\"></span>ettelijk opge<span class=\"_ _0\"></span>legde kapitaalver<span class=\"_ _0\"></span>eisten, met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an statutaire minimum-kapitaal<span class=\"ls1 ws1\">-</span>vereisten <span class=\"_ _0\"></span>van toep<span class=\"_ _0\"></span>assing op groeps\ue616lialen in de <span class=\"_ _0\"></span>verschillende landen.In maart 20<span class=\"_ _0\"></span>21 heeft de Groep een progr<span class=\"_ _2\"></span>amma van terugk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an aandelen aang<span class=\"_ _0\"></span>ekondig<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> een bedrag <span class=\"_ _0\"></span>van 5<span class=\"_ _0\"></span>0 miljoen euro<span class=\"_ _0\"></span>. In dit kader heef<span class=\"_ _0\"></span>t Agfa-Gev<span class=\"_ _2\"></span>aert NV eigen aandelen aang<span class=\"_ _0\"></span>ekocht op E<span class=\"_ _0\"></span>uronext Brus<span class=\"_ _0\"></span>sel. De toela<span class=\"_ _0\"></span>ting om eigen aandelen in te kopen w<span class=\"_ _0\"></span>erd geg<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> de Buitengewone <span class=\"_ _0\"></span>Algemene Aandeelhouders<span class=\"_ _0\"></span>verga<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de Groep v<span class=\"_ _0\"></span>an 12 mei 202<span class=\"_ _0\"></span>0. Agfa-Gev<span class=\"_ _2\"></span>aert NV heeft een \ue616nanci\u00eble tussenpersoon ver<span class=\"_ _0\"></span>zocht om in zijn naam aandelen <span class=\"_ _0\"></span>Agfa-Gev<span class=\"_ _2\"></span>aert in te kopen voor<span class=\"_ _0\"></span> maximaal 50<span class=\"_ _2\"></span>.000.000 eur<span class=\"_ _0\"></span>o op basis v<span class=\"_ _0\"></span>an een discretionair<span class=\"_ _0\"></span> mandaat d<span class=\"_ _0\"></span>at inging op 1 april 20<span class=\"_ _0\"></span>21 en gold tot 31 maart 20<span class=\"_ _0\"></span>22. De Raad v<span class=\"_ _2\"></span>an Bestuur besliste op 8 maart 20<span class=\"_ _0\"></span>22 om het aandelenink<span class=\"_ _0\"></span>oopprogramm<span class=\"_ _0\"></span>a 2021 te v<span class=\"_ _0\"></span>erlengen tot en met 31 maart 2<span class=\"_ _0\"></span>023 (het \u2018V<span class=\"_ _2\"></span>erlengde Aandeleninkooppr<span class=\"_ _0\"></span>ogramma 20<span class=\"_ _0\"></span>21<span class=\"_ _0\"></span>\u2019).Sinds het begin v<span class=\"_ _0\"></span>an het aandeleninkooppr<span class=\"_ _0\"></span>ogramma tot 9 juni 2<span class=\"_ _0\"></span>022 k<span class=\"_ _0\"></span>ocht de Agfa-Gev<span class=\"_ _2\"></span>aert Groep,<span class=\"_ _0\"></span> gebaseer<span class=\"_ _0\"></span>d op de transa<span class=\"_ _0\"></span>c<span class=\"ws1\">-</span>tiedatum,<span class=\"_ _0\"></span> 12.930<span class=\"_ _0\"></span>.662 eig<span class=\"_ _0\"></span>en aandelen voor<span class=\"_ _2\"></span> een totaalbedrag v<span class=\"_ _0\"></span>an 49.999.<span class=\"_ _0\"></span>997<span class=\"_ _2\"></span>,30 euro,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at neerkomt op 7<span class=\"_ _2\"></span>,71% v<span class=\"_ _2\"></span>an het totaal aantal uitstaande aandelen op 1 april 2<span class=\"_ _0\"></span>021. Met de<span class=\"_ _0\"></span>ze aank<span class=\"_ _0\"></span>ondiging heeft Agf<span class=\"_ _0\"></span>a-Geva<span class=\"_ _0\"></span>ert NV haar<span class=\"_ _0\"></span> aandelenink<span class=\"_ _0\"></span>oopprogram<span class=\"ws1\">-</span>ma\ue6a0dat op 1 april 20<span class=\"_ _0\"></span>21 v<span class=\"_ _0\"></span>an start w<span class=\"_ _0\"></span>as gegaan,<span class=\"_ _0\"></span> volbr<span class=\"_ _0\"></span>acht.In de eerste jaarhelft <span class=\"_ _0\"></span>van 20<span class=\"_ _2\"></span>22 heeft de Groep 5.618.125 eigen aande<span class=\"_ _0\"></span>len ingek<span class=\"_ _0\"></span>ocht ten belope v<span class=\"_ _0\"></span>an 21 miljoen euro<span class=\"_ _0\"></span>. Dez<span class=\"_ _0\"></span>e ingek<span class=\"_ _0\"></span>ochte aandelen wer<span class=\"_ _2\"></span>den allemaal vernietigd in de eerste ja<span class=\"_ _0\"></span>arhelft v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2. Op 31 december<span class=\"_ _0\"></span> 2022 bedr<span class=\"_ _0\"></span>oeg het maat<span class=\"ws1\">-</span>schappelijk kapitaal <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep 187 miljoen euro<span class=\"_ _0\"></span>, v<span class=\"_ _0\"></span>erdeeld ov<span class=\"_ _0\"></span>er 1<span class=\"_ _0\"></span>54.820<span class=\"_ _0\"></span>.528 volstortte g<span class=\"_ _0\"></span>ewone aandelen.<span class=\"_ _0\"></span> Op 31 december 2022 hie<span class=\"_ _0\"></span>ld de Groep geen eigen a<span class=\"_ _0\"></span>andelen aan.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__56": {
   "value": ".<span class=\"_ _0\"></span> VERWERKINGSCA<span class=\"_ _2\"></span>TEGORIE\u00cbN EN <span class=\"_ _9\"></span>RE\u00cbLE WAARDENDe re\u00eble w<span class=\"_ _2\"></span>aarde is het bedrag <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> een actief kan worden verhande<span class=\"_ _0\"></span>ld of een verplichting kan w<span class=\"_ _0\"></span>orden afgew<span class=\"_ _0\"></span>ikkeld in een regelm<span class=\"_ _0\"></span>atige tr<span class=\"_ _0\"></span>ansactie tussen mark<span class=\"_ _0\"></span>tdeelnemers op de w<span class=\"_ _0\"></span>aarderingsda<span class=\"_ _0\"></span>tum. Alle af<span class=\"_ _0\"></span>geleide \ue616nanci\u00eble instr<span class=\"_ _0\"></span>umenten wor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>den tegen re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de opgenomen in de balans.De Groep groepeert ha<span class=\"_ _0\"></span>ar \ue616nanci\u00eble ins<span class=\"_ _0\"></span>trumenten rek<span class=\"_ _0\"></span>ening houdend met de kenmerk<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an deze \ue616nanci\u00eb<span class=\"_ _0\"></span>le instrumenten.De re\u00eble w<span class=\"_ _2\"></span>aarden en de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>den van \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen gegroepeer<span class=\"_ _2\"></span>d per verwerkingscateg<span class=\"_ _0\"></span>orie alsook de reconciliatie na<span class=\"_ _0\"></span>ar de onderliggende pos<span class=\"_ _0\"></span>ten in de balans w<span class=\"_ _0\"></span>orden toegelicht in de hiern<span class=\"_ _0\"></span>avolgende ta<span class=\"_ _0\"></span>bel. De tabe<span class=\"_ _0\"></span>l bevat geen re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de informatie van \ue616nanci\u00eb<span class=\"_ _0\"></span>le activa en <span class=\"_ _0\"></span>verplichtingen die niet a<span class=\"_ _0\"></span>angehouden w<span class=\"_ _0\"></span>orden aan re\u00eb<span class=\"_ _0\"></span>le w<span class=\"_ _0\"></span>aarde indien de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de een goede benadering is v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _2\"></span> In 2022 en 2021 w<span class=\"_ _2\"></span>aren er geen her<span class=\"_ _0\"></span>classi\ue616caties v<span class=\"_ _2\"></span>an \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a binnen de categorie\u00ebn.De overig<span class=\"_ _0\"></span>e te betalen posten die opgenomen zijn in de categorie <span class=\"_ _0\"></span>van \ue616n<span class=\"_ _0\"></span>anci\u00eble verplichting<span class=\"_ _0\"></span>en verplicht gew<span class=\"_ _2\"></span>aardeerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g in de re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie ca<span class=\"_ _0\"></span>tegorie 2 (2022: 2 miljoen eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> 2021: 2 miljoen eur<span class=\"_ _0\"></span>o) betreft een deposito <span class=\"_ _0\"></span>van 3,4 ton zilv<span class=\"_ _0\"></span>er g<span class=\"_ _0\"></span>eplaatst bij een bedrijf v<span class=\"_ _2\"></span>an metaalher<span class=\"ws1\">-</span>winning en r<span class=\"_ _0\"></span>a\ue614nage die gew<span class=\"_ _2\"></span>aardeerd w<span class=\"_ _0\"></span>ordt aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde (<span class=\"_ _0\"></span>observeerbare mark<span class=\"_ _0\"></span>tprijs).2021Boekwaarden van \ue614nanci\u00eble activa en verplichtingenMILJOEN EURO(\ue61f)<span class=\"_ _191\"> </span>(\ue61f)<span class=\"_ _93\"> </span>(\ue61d)<span class=\"_ _139\"> </span>(\ue61c)Re\u00eble waarde hi\u00ebrarchieActivaOverige \ue614nanci\u00eble activa<span class=\"_ _241\"> </span>\ue61a\ue61e<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f1\"> </span>\ue619<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _a8\"> </span>-<span class=\"_ _82\"> </span>\ue61d\ue61e<span class=\"_ _2b6\"> </span>\ue61d\ue61e (a)Handelsvorderingen<span class=\"_ _24c\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _a1\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _c0\"> </span>\ue61a\ue61d\ue61b<span class=\"_ _a8\"> </span>-<span class=\"_ _2b6\"> </span>\ue61a\ue61d\ue61b (a)V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _2b7\"> </span>\ue61a\ue61d<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _a8\"> </span>-<span class=\"_ _183\"> </span>\ue61d\ue61e\ue61e (a)Overige vorderingen<span class=\"_ _223\"> </span>\ue61a\ue61a<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _a8\"> </span>-<span class=\"_ _9b\"> </span>\ue616Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _164\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _8d\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _2b8\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2b9\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _222\"> </span>-<span class=\"_ _18a\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span><span class=\"ffc\">-<span class=\"_ _8d\"> </span>-</span>Overige swap-contracten<span class=\"_ _3b\"> </span>-<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _4f\"> </span>\ue61d<span class=\"_ _99\"> </span>\ue61dGeldmiddelen en kasequivalenten<span class=\"_ _153\"> </span>\ue61a\ue616<span class=\"_ _a6\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _c0\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _a8\"> </span>-<span class=\"_ _184\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _18d\"> </span>\ue61a\ue61b\ue61cTOT<span class=\"_ _2\"></span>AAL ACTIVA<span class=\"_ _2ba\"> </span><span class=\"ws1\">-<span class=\"_ _2b6\"> </span>\ue61c<span class=\"_ _96\"> </span>-<span class=\"_ _166\"> </span>\ue616<span class=\"_ _c0\"> </span>\ue614\ue61f\ue618<span class=\"_ _22\"> </span>-<span class=\"_ _c0\"> </span>\ue614\ue61d\ue61f<span class=\"_ _93\"> </span>-</span>PassivaRentedragende verplichtingen (b)'Revolving'-kredietfaciliteit\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _84\"> </span>(\ue61d)Negatieve banksaldi<span class=\"_ _206\"> </span>\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ffc\">-<span class=\"_ _22\"> </span>-</span>Overige rentedragende verplichtingen<span class=\"_ _129\"> </span>\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue61a<span class=\"_ _85\"> </span>\ue61a<span class=\"_ _99\"> </span>\ue61a (c)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _234\"> </span>\ue61a\ue61c.\ue61f<span class=\"_ _184\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a6\"> </span>\ue619\ue61e<span class=\"_ _1c1\"> </span>\ue619\ue61e (a)Handelsschulden<span class=\"_ _2bb\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c0\"> </span>\ue61f\ue618\ue61f<span class=\"_ _183\"> </span>\ue61f\ue618\ue61f (a)Overige te betalen posten<span class=\"_ _247\"> </span>\ue616\ue61e<span class=\"_ _4b\"> </span>-<span class=\"_ _2b6\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _4f\"> </span>\ue619<span class=\"_ _7f\"> </span>\ue61bDerivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _14b\"> </span>\ue61d<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _82\"> </span>\ue61dSwap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _2b8\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _d3\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _222\"> </span>-<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _82\"> </span>\ue61dOverige swap-contracten<span class=\"_ _3b\"> </span>-<span class=\"_ _18a\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _94\"> </span><span class=\"ffc\">-<span class=\"_ _d3\"> </span>-</span>TOT<span class=\"_ _2\"></span>AAL VAN<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>DE FINANCI\u00cbLE VERPLICHTINGEN<span class=\"_ _289\"> </span><span class=\"ls1 ws1\">\ue61c<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _95\"> </span>\ue61d\ue61d\ue61c<span class=\"_ _183\"> </span>\ue61d\ue61d\ue618<span class=\"_ _d3\"> </span>-</span>Re\u00eble wa<span class=\"_ _0\"></span>arde hi\u00ebrar<span class=\"_ _0\"></span>chie:(1) Re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie 1 betekent d<span class=\"_ _0\"></span>at de re\u00eble w<span class=\"_ _0\"></span>aarde bepa<span class=\"_ _0\"></span>ald werd op b<span class=\"_ _0\"></span>asis van genoteer<span class=\"_ _0\"></span>de prijzen in actieve mark<span class=\"_ _2\"></span>ten. (2) Re\u00eble w<span class=\"_ _0\"></span>aarde hi\u00ebr<span class=\"_ _0\"></span>archie 2 betekent dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde geb<span class=\"_ _0\"></span>aseerd is op data die re<span class=\"_ _0\"></span>levant zijn voor<span class=\"_ _2\"></span> het desbetre\ue618ende actief of verplichting, andere dan genoteer<span class=\"_ _0\"></span>de prijzen. (3) Re\u00eble waar<span class=\"_ _0\"></span>de hi\u00ebrarchie 3 betek<span class=\"_ _0\"></span>ent dat de re\u00eble w<span class=\"_ _2\"></span>aarde niet gebaseerd is op r<span class=\"_ _0\"></span>elevante d<span class=\"_ _0\"></span>ata voor het desbetr<span class=\"_ _0\"></span>e\ue618ende actief of verplichting.(a) De Gr<span class=\"_ _0\"></span>oep heeft de re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an handels- en overige vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>an handels- en overig<span class=\"_ _0\"></span>e schulden niet apart toegelicht daar<span class=\"_ _2\"></span> het gaat over kortlopende vor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>aarvan de boek<span class=\"_ _2\"></span>waarde een goede w<span class=\"_ _0\"></span>eergave is <span class=\"_ _0\"></span>van de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>den van derg<span class=\"_ _0\"></span>elijke activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en. (b) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten zijn in mindering g<span class=\"_ _0\"></span>eboekt v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen (1 miljoen euro).(c) De re\u00eble w<span class=\"_ _2\"></span>aarde van de verplichtin<span class=\"_ _0\"></span>gen uit leaseov<span class=\"_ _0\"></span>ereenkomsten w<span class=\"_ _0\"></span>ordt in ov<span class=\"_ _0\"></span>ereenstemming met IFRS 7 niet toegelicht.<span class=\"_ _0\"></span> 2022Boekwaarden van \ue614nanci\u00eble activa en verplichtingenMILJOEN EURO(\ue61f)<span class=\"_ _95\"> </span>(\ue61f)<span class=\"_ _93\"> </span>(\ue61d)<span class=\"_ _1a6\"> </span>(\ue61c)Re\u00eble waarde hi\u00ebrarchieActivaOverige \ue614nanci\u00eble activa<span class=\"_ _282\"> </span>\ue61a\ue61e<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _8c\"> </span>\ue616<span class=\"_ _4f\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue618<span class=\"_ _c0\"> </span>\ue618\ue610(a)Handelsvorderingen<span class=\"_ _1e7\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _29b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _95\"> </span>\ue61a\ue61e\ue61e<span class=\"_ _a8\"> </span>-<span class=\"_ _97\"> </span>\ue61a\ue61e\ue61e\ue610(a)V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _2bc\"> </span>\ue61a\ue61d<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61e\ue61a<span class=\"_ _a8\"> </span>-<span class=\"_ _97\"> </span>\ue61d\ue61e\ue61a\ue610(a)Overige vorderingen<span class=\"_ _2bd\"> </span>\ue61a\ue61a<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _7b\"> </span>\ue617<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue617Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _1b0\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _248\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _247\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue61d<span class=\"_ _c0\"> </span>\ue61dOverige swap-contracten<span class=\"_ _2be\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61f<span class=\"_ _184\"> </span>\ue61fGeldmiddelen en kasequivalenten<span class=\"_ _17b\"> </span>\ue61a\ue616<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61a\ue61c<span class=\"_ _22\"> </span>-<span class=\"_ _97\"> </span>\ue61d\ue61a\ue61c<span class=\"_ _2bf\"> </span>\ue61d\ue61a\ue61cTOT<span class=\"_ _2\"></span>AAL ACTIVA<span class=\"_ _13c\"> </span><span class=\"ws1\">-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _8c\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue618\ue619\ue616<span class=\"_ _2f\"> </span>\ue618\ue618\ue618<span class=\"_ _9b\"> </span>-</span>PassivaRentedragende verplichtingen<span class=\"_ _2c0\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>- (b)'Revolving'-kredietfaciliteit\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _2c1\"> </span>(\ue61d)Negatieve banksaldi<span class=\"_ _1a8\"> </span>\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ffc\">-<span class=\"_ _f5\"> </span>-</span>Overige rentedragende verplichtingen<span class=\"_ _a9\"> </span>\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _190\"> </span>\ue616<span class=\"_ _184\"> </span>\ue616\ue610(c)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _9f\"> </span>\ue61a\ue61c.\ue61f<span class=\"_ _23a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a6\"> </span>\ue617\ue61f<span class=\"_ _c8\"> </span>\ue617\ue61f\ue610(a)Handelsschulden<span class=\"_ _264\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c0\"> </span>\ue61f\ue616\ue61b<span class=\"_ _97\"> </span>\ue61f\ue616\ue61b\ue610(a)Overige te betalen posten<span class=\"_ _2c2\"> </span>\ue616\ue61e<span class=\"_ _1c3\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _4f\"> </span>\ue616<span class=\"_ _190\"> </span>\ue617Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _be\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61d<span class=\"_ _184\"> </span>\ue61dSwap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _248\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _247\"> </span>-<span class=\"_ _96\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _f5\"> </span><span class=\"ffc\">-<span class=\"_ _9b\"> </span>-</span>Overige swap-contracten<span class=\"_ _2be\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61d<span class=\"_ _184\"> </span>\ue61dTOT<span class=\"_ _2\"></span>AAL VAN<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>DE FINANCI\u00cbLE VERPLICHTINGEN<span class=\"_ _2c3\"> </span><span class=\"ls1 ws1\">\ue61c<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61c\ue614<span class=\"_ _97\"> </span>\ue61d\ue61f\ue61f<span class=\"_ _84\"> </span>-</span>Re\u00eble wa<span class=\"_ _0\"></span>arde hi\u00ebrar<span class=\"_ _0\"></span>chie:(1) Re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie 1 betekent d<span class=\"_ _0\"></span>at de re\u00eble w<span class=\"_ _0\"></span>aarde bepa<span class=\"_ _0\"></span>ald werd op b<span class=\"_ _0\"></span>asis van genoteer<span class=\"_ _0\"></span>de prijzen in actieve mark<span class=\"_ _2\"></span>ten. (2) Re\u00eble w<span class=\"_ _0\"></span>aarde hi\u00ebr<span class=\"_ _0\"></span>archie 2 betekent dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde geb<span class=\"_ _0\"></span>aseerd is op data die re<span class=\"_ _0\"></span>levant zijn voor<span class=\"_ _2\"></span> het desbetre\ue618ende actief of verplichting, andere dan genoteer<span class=\"_ _0\"></span>de prijzen. (3) Re\u00eble waar<span class=\"_ _0\"></span>de hi\u00ebrarchie 3 betek<span class=\"_ _0\"></span>ent dat de re\u00eble w<span class=\"_ _2\"></span>aarde niet gebaseerd is op r<span class=\"_ _0\"></span>elevante d<span class=\"_ _0\"></span>ata voor het desbetr<span class=\"_ _0\"></span>e\ue618ende actief of verplichting.(a) De Gr<span class=\"_ _0\"></span>oep heeft de re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an handels- en overige vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>an handels- en overig<span class=\"_ _0\"></span>e schulden niet apart toegelicht daar<span class=\"_ _2\"></span> het gaat over kortlopende vor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>aarvan de boek<span class=\"_ _2\"></span>waarde een goede w<span class=\"_ _0\"></span>eergave is <span class=\"_ _0\"></span>van de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>den van derg<span class=\"_ _0\"></span>elijke activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en. (b) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten zijn in mindering g<span class=\"_ _0\"></span>eboekt v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen (1 miljoen euro).(c) De re\u00eble w<span class=\"_ _2\"></span>aarde van de verplichtin<span class=\"_ _0\"></span>gen uit leaseov<span class=\"_ _0\"></span>ereenkomsten w<span class=\"_ _0\"></span>ordt in ov<span class=\"_ _0\"></span>ereenstemming met IFRS 7 niet toegelicht.<span class=\"_ _0\"></span> 25.<span class=\"_ _2\"></span>1 Basis vo<span class=\"_ _9\"></span>or de bepaling van re\u00eble waardenDe methoden en veronders<span class=\"_ _0\"></span>tellingen toegep<span class=\"_ _0\"></span>ast bij het bepalen v<span class=\"_ _2\"></span>an de re\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an iedere categorie \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a of<span class=\"_ _9\"></span> \ue616nanci\u00eble verplichting<span class=\"_ _0\"></span>en zijn de volgende:De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an investerin<span class=\"_ _0\"></span>gen in aandelen,<span class=\"_ _0\"></span> andere dan in<span class=\"_ _0\"></span>vestering<span class=\"_ _0\"></span>en verwerkt <span class=\"_ _0\"></span>volgens de <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode, is de g<span class=\"_ _0\"></span>eno<span class=\"ls1 ws1\">-</span>teerde mark<span class=\"_ _0\"></span>tnotering op rapporterin<span class=\"_ _0\"></span>gsdatum.De re\u00eble w<span class=\"_ _2\"></span>aarden v<span class=\"_ _0\"></span>an termijnwisse<span class=\"_ _0\"></span>lcontracten en s<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ap-contracten w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend rek<span class=\"_ _2\"></span>ening houdend met actuele markt<span class=\"ls1 ws1\">-</span>termijnrentevoeten en de r<span class=\"_ _0\"></span>endementscurve over<span class=\"_ _0\"></span> de rester<span class=\"_ _0\"></span>ende looptijd van het ins<span class=\"_ _0\"></span>trument.De re\u00eble w<span class=\"_ _2\"></span>aarde van de h<span class=\"_ _0\"></span>andels- en overig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _2\"></span>an handels- en overige v<span class=\"_ _0\"></span>erplichtingen wor<span class=\"_ _2\"></span>dt niet apart toege<span class=\"ws1\">-</span>licht gezien het ga<span class=\"_ _0\"></span>at over<span class=\"_ _2\"></span> kortetermijnvor<span class=\"_ _0\"></span>deringen en verplichtin<span class=\"_ _0\"></span>gen w<span class=\"_ _0\"></span>aarvoor<span class=\"_ _0\"></span> de nettoboekw<span class=\"_ _2\"></span>aarde een goede bena<span class=\"_ _0\"></span>dering is v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _0\"></span> De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an invor<span class=\"_ _0\"></span>derbare minim<span class=\"_ _0\"></span>ale leasebetaling<span class=\"_ _0\"></span>en is gebaseer<span class=\"_ _0\"></span>d op de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de minimum leasebetaling<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span>disconteerd aan mark<span class=\"_ _0\"></span>tconforme interest<span class=\"_ _0\"></span>voeten voor<span class=\"_ _2\"></span> vergelijkbar<span class=\"_ _0\"></span>e activa.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an \ue616nanci\u00eble verplichting<span class=\"_ _0\"></span>en is de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de toek<span class=\"_ _2\"></span>omstige kasstromen voor<span class=\"_ _2\"></span> de a\ue617ossing van het hoofdbedr<span class=\"_ _0\"></span>ag en de interestbetaling<span class=\"_ _0\"></span>en, v<span class=\"_ _0\"></span>erdisconteerd a<span class=\"_ _0\"></span>an marktconforme inter<span class=\"_ _0\"></span>estvoeten op de r<span class=\"_ _0\"></span>apporteringd<span class=\"_ _0\"></span>atum.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kortlopende leningen ben<span class=\"_ _0\"></span>adert de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde op r<span class=\"_ _0\"></span>apporteringdatum,<span class=\"_ _2\"></span> exclusief transactiek<span class=\"_ _0\"></span>osten, gezien opnames <span class=\"_ _0\"></span>voor een k<span class=\"_ _2\"></span>orte periode aangegaan wor<span class=\"_ _0\"></span>den.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de uitgestelde ov<span class=\"_ _0\"></span>ernameprijs uit overn<span class=\"_ _0\"></span>ames wor<span class=\"_ _0\"></span>dt berekend a<span class=\"_ _0\"></span>an de hand v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de verw<span class=\"_ _0\"></span>achte toekomstig<span class=\"_ _0\"></span>e kasstromen.<span class=\"_ _0\"></span> Het model houdt rek<span class=\"_ _2\"></span>ening met de contante waar<span class=\"_ _0\"></span>de van de <span class=\"_ _0\"></span>verwachte toe<span class=\"_ _0\"></span>komstig<span class=\"_ _0\"></span>e betalingen v<span class=\"_ _0\"></span>erdisconteerd a<span class=\"_ _0\"></span>an een voor<span class=\"_ _0\"></span> risico aangep<span class=\"_ _0\"></span>aste disconteringsv<span class=\"_ _0\"></span>oet. Relev<span class=\"_ _2\"></span>ante data zijn de toekomstige kas<span class=\"_ _0\"></span>stro<span class=\"ws1\">-</span>men en de disconteringsv<span class=\"_ _0\"></span>oet. De ingesch<span class=\"_ _0\"></span>atte re\u00eble w<span class=\"_ _2\"></span>aarde kan stijgen (d<span class=\"_ _0\"></span>alen) als de ingesch<span class=\"_ _0\"></span>atte te behalen doelstellin<span class=\"_ _0\"></span>gen stijgen (d<span class=\"_ _0\"></span>alen).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__57": {
   "value": ".<span class=\"_ _0\"></span> VERWERKINGSCA<span class=\"_ _2\"></span>TEGORIE\u00cbN EN <span class=\"_ _9\"></span>RE\u00cbLE WAARDENDe re\u00eble w<span class=\"_ _2\"></span>aarde is het bedrag <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> een actief kan worden verhande<span class=\"_ _0\"></span>ld of een verplichting kan w<span class=\"_ _0\"></span>orden afgew<span class=\"_ _0\"></span>ikkeld in een regelm<span class=\"_ _0\"></span>atige tr<span class=\"_ _0\"></span>ansactie tussen mark<span class=\"_ _0\"></span>tdeelnemers op de w<span class=\"_ _0\"></span>aarderingsda<span class=\"_ _0\"></span>tum. Alle af<span class=\"_ _0\"></span>geleide \ue616nanci\u00eble instr<span class=\"_ _0\"></span>umenten wor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>den tegen re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de opgenomen in de balans.De Groep groepeert ha<span class=\"_ _0\"></span>ar \ue616nanci\u00eble ins<span class=\"_ _0\"></span>trumenten rek<span class=\"_ _0\"></span>ening houdend met de kenmerk<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an deze \ue616nanci\u00eb<span class=\"_ _0\"></span>le instrumenten.De re\u00eble w<span class=\"_ _2\"></span>aarden en de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>den van \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen gegroepeer<span class=\"_ _2\"></span>d per verwerkingscateg<span class=\"_ _0\"></span>orie alsook de reconciliatie na<span class=\"_ _0\"></span>ar de onderliggende pos<span class=\"_ _0\"></span>ten in de balans w<span class=\"_ _0\"></span>orden toegelicht in de hiern<span class=\"_ _0\"></span>avolgende ta<span class=\"_ _0\"></span>bel. De tabe<span class=\"_ _0\"></span>l bevat geen re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de informatie van \ue616nanci\u00eb<span class=\"_ _0\"></span>le activa en <span class=\"_ _0\"></span>verplichtingen die niet a<span class=\"_ _0\"></span>angehouden w<span class=\"_ _0\"></span>orden aan re\u00eb<span class=\"_ _0\"></span>le w<span class=\"_ _0\"></span>aarde indien de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de een goede benadering is v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _2\"></span> In 2022 en 2021 w<span class=\"_ _2\"></span>aren er geen her<span class=\"_ _0\"></span>classi\ue616caties v<span class=\"_ _2\"></span>an \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a binnen de categorie\u00ebn.De overig<span class=\"_ _0\"></span>e te betalen posten die opgenomen zijn in de categorie <span class=\"_ _0\"></span>van \ue616n<span class=\"_ _0\"></span>anci\u00eble verplichting<span class=\"_ _0\"></span>en verplicht gew<span class=\"_ _2\"></span>aardeerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g in de re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie ca<span class=\"_ _0\"></span>tegorie 2 (2022: 2 miljoen eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> 2021: 2 miljoen eur<span class=\"_ _0\"></span>o) betreft een deposito <span class=\"_ _0\"></span>van 3,4 ton zilv<span class=\"_ _0\"></span>er g<span class=\"_ _0\"></span>eplaatst bij een bedrijf v<span class=\"_ _2\"></span>an metaalher<span class=\"ws1\">-</span>winning en r<span class=\"_ _0\"></span>a\ue614nage die gew<span class=\"_ _2\"></span>aardeerd w<span class=\"_ _0\"></span>ordt aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde (<span class=\"_ _0\"></span>observeerbare mark<span class=\"_ _0\"></span>tprijs).2021Boekwaarden van \ue614nanci\u00eble activa en verplichtingenMILJOEN EURO(\ue61f)<span class=\"_ _191\"> </span>(\ue61f)<span class=\"_ _93\"> </span>(\ue61d)<span class=\"_ _139\"> </span>(\ue61c)Re\u00eble waarde hi\u00ebrarchieActivaOverige \ue614nanci\u00eble activa<span class=\"_ _241\"> </span>\ue61a\ue61e<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f1\"> </span>\ue619<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _a8\"> </span>-<span class=\"_ _82\"> </span>\ue61d\ue61e<span class=\"_ _2b6\"> </span>\ue61d\ue61e (a)Handelsvorderingen<span class=\"_ _24c\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _a1\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _c0\"> </span>\ue61a\ue61d\ue61b<span class=\"_ _a8\"> </span>-<span class=\"_ _2b6\"> </span>\ue61a\ue61d\ue61b (a)V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _2b7\"> </span>\ue61a\ue61d<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _a8\"> </span>-<span class=\"_ _183\"> </span>\ue61d\ue61e\ue61e (a)Overige vorderingen<span class=\"_ _223\"> </span>\ue61a\ue61a<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _a8\"> </span>-<span class=\"_ _9b\"> </span>\ue616Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _164\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _8d\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _2b8\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2b9\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _222\"> </span>-<span class=\"_ _18a\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span><span class=\"ffc\">-<span class=\"_ _8d\"> </span>-</span>Overige swap-contracten<span class=\"_ _3b\"> </span>-<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _4f\"> </span>\ue61d<span class=\"_ _99\"> </span>\ue61dGeldmiddelen en kasequivalenten<span class=\"_ _153\"> </span>\ue61a\ue616<span class=\"_ _a6\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _c0\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _a8\"> </span>-<span class=\"_ _184\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _18d\"> </span>\ue61a\ue61b\ue61cTOT<span class=\"_ _2\"></span>AAL ACTIVA<span class=\"_ _2ba\"> </span><span class=\"ws1\">-<span class=\"_ _2b6\"> </span>\ue61c<span class=\"_ _96\"> </span>-<span class=\"_ _166\"> </span>\ue616<span class=\"_ _c0\"> </span>\ue614\ue61f\ue618<span class=\"_ _22\"> </span>-<span class=\"_ _c0\"> </span>\ue614\ue61d\ue61f<span class=\"_ _93\"> </span>-</span>PassivaRentedragende verplichtingen (b)'Revolving'-kredietfaciliteit\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _84\"> </span>(\ue61d)Negatieve banksaldi<span class=\"_ _206\"> </span>\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ffc\">-<span class=\"_ _22\"> </span>-</span>Overige rentedragende verplichtingen<span class=\"_ _129\"> </span>\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue61a<span class=\"_ _85\"> </span>\ue61a<span class=\"_ _99\"> </span>\ue61a (c)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _234\"> </span>\ue61a\ue61c.\ue61f<span class=\"_ _184\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a6\"> </span>\ue619\ue61e<span class=\"_ _1c1\"> </span>\ue619\ue61e (a)Handelsschulden<span class=\"_ _2bb\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c0\"> </span>\ue61f\ue618\ue61f<span class=\"_ _183\"> </span>\ue61f\ue618\ue61f (a)Overige te betalen posten<span class=\"_ _247\"> </span>\ue616\ue61e<span class=\"_ _4b\"> </span>-<span class=\"_ _2b6\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _4f\"> </span>\ue619<span class=\"_ _7f\"> </span>\ue61bDerivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _14b\"> </span>\ue61d<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _82\"> </span>\ue61dSwap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _2b8\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _d3\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _222\"> </span>-<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _82\"> </span>\ue61dOverige swap-contracten<span class=\"_ _3b\"> </span>-<span class=\"_ _18a\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _94\"> </span><span class=\"ffc\">-<span class=\"_ _d3\"> </span>-</span>TOT<span class=\"_ _2\"></span>AAL VAN<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>DE FINANCI\u00cbLE VERPLICHTINGEN<span class=\"_ _289\"> </span><span class=\"ls1 ws1\">\ue61c<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _95\"> </span>\ue61d\ue61d\ue61c<span class=\"_ _183\"> </span>\ue61d\ue61d\ue618<span class=\"_ _d3\"> </span>-</span>Re\u00eble wa<span class=\"_ _0\"></span>arde hi\u00ebrar<span class=\"_ _0\"></span>chie:(1) Re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie 1 betekent d<span class=\"_ _0\"></span>at de re\u00eble w<span class=\"_ _0\"></span>aarde bepa<span class=\"_ _0\"></span>ald werd op b<span class=\"_ _0\"></span>asis van genoteer<span class=\"_ _0\"></span>de prijzen in actieve mark<span class=\"_ _2\"></span>ten. (2) Re\u00eble w<span class=\"_ _0\"></span>aarde hi\u00ebr<span class=\"_ _0\"></span>archie 2 betekent dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde geb<span class=\"_ _0\"></span>aseerd is op data die re<span class=\"_ _0\"></span>levant zijn voor<span class=\"_ _2\"></span> het desbetre\ue618ende actief of verplichting, andere dan genoteer<span class=\"_ _0\"></span>de prijzen. (3) Re\u00eble waar<span class=\"_ _0\"></span>de hi\u00ebrarchie 3 betek<span class=\"_ _0\"></span>ent dat de re\u00eble w<span class=\"_ _2\"></span>aarde niet gebaseerd is op r<span class=\"_ _0\"></span>elevante d<span class=\"_ _0\"></span>ata voor het desbetr<span class=\"_ _0\"></span>e\ue618ende actief of verplichting.(a) De Gr<span class=\"_ _0\"></span>oep heeft de re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an handels- en overige vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>an handels- en overig<span class=\"_ _0\"></span>e schulden niet apart toegelicht daar<span class=\"_ _2\"></span> het gaat over kortlopende vor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>aarvan de boek<span class=\"_ _2\"></span>waarde een goede w<span class=\"_ _0\"></span>eergave is <span class=\"_ _0\"></span>van de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>den van derg<span class=\"_ _0\"></span>elijke activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en. (b) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten zijn in mindering g<span class=\"_ _0\"></span>eboekt v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen (1 miljoen euro).(c) De re\u00eble w<span class=\"_ _2\"></span>aarde van de verplichtin<span class=\"_ _0\"></span>gen uit leaseov<span class=\"_ _0\"></span>ereenkomsten w<span class=\"_ _0\"></span>ordt in ov<span class=\"_ _0\"></span>ereenstemming met IFRS 7 niet toegelicht.<span class=\"_ _0\"></span> 2022Boekwaarden van \ue614nanci\u00eble activa en verplichtingenMILJOEN EURO(\ue61f)<span class=\"_ _95\"> </span>(\ue61f)<span class=\"_ _93\"> </span>(\ue61d)<span class=\"_ _1a6\"> </span>(\ue61c)Re\u00eble waarde hi\u00ebrarchieActivaOverige \ue614nanci\u00eble activa<span class=\"_ _282\"> </span>\ue61a\ue61e<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _8c\"> </span>\ue616<span class=\"_ _4f\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue618<span class=\"_ _c0\"> </span>\ue618\ue610(a)Handelsvorderingen<span class=\"_ _1e7\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _29b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _95\"> </span>\ue61a\ue61e\ue61e<span class=\"_ _a8\"> </span>-<span class=\"_ _97\"> </span>\ue61a\ue61e\ue61e\ue610(a)V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _2bc\"> </span>\ue61a\ue61d<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61e\ue61a<span class=\"_ _a8\"> </span>-<span class=\"_ _97\"> </span>\ue61d\ue61e\ue61a\ue610(a)Overige vorderingen<span class=\"_ _2bd\"> </span>\ue61a\ue61a<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _7b\"> </span>\ue617<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue617Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _1b0\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _248\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _247\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue61d<span class=\"_ _c0\"> </span>\ue61dOverige swap-contracten<span class=\"_ _2be\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61f<span class=\"_ _184\"> </span>\ue61fGeldmiddelen en kasequivalenten<span class=\"_ _17b\"> </span>\ue61a\ue616<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61a\ue61c<span class=\"_ _22\"> </span>-<span class=\"_ _97\"> </span>\ue61d\ue61a\ue61c<span class=\"_ _2bf\"> </span>\ue61d\ue61a\ue61cTOT<span class=\"_ _2\"></span>AAL ACTIVA<span class=\"_ _13c\"> </span><span class=\"ws1\">-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _8c\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue618\ue619\ue616<span class=\"_ _2f\"> </span>\ue618\ue618\ue618<span class=\"_ _9b\"> </span>-</span>PassivaRentedragende verplichtingen<span class=\"_ _2c0\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>- (b)'Revolving'-kredietfaciliteit\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _2c1\"> </span>(\ue61d)Negatieve banksaldi<span class=\"_ _1a8\"> </span>\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ffc\">-<span class=\"_ _f5\"> </span>-</span>Overige rentedragende verplichtingen<span class=\"_ _a9\"> </span>\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _190\"> </span>\ue616<span class=\"_ _184\"> </span>\ue616\ue610(c)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _9f\"> </span>\ue61a\ue61c.\ue61f<span class=\"_ _23a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a6\"> </span>\ue617\ue61f<span class=\"_ _c8\"> </span>\ue617\ue61f\ue610(a)Handelsschulden<span class=\"_ _264\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c0\"> </span>\ue61f\ue616\ue61b<span class=\"_ _97\"> </span>\ue61f\ue616\ue61b\ue610(a)Overige te betalen posten<span class=\"_ _2c2\"> </span>\ue616\ue61e<span class=\"_ _1c3\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _4f\"> </span>\ue616<span class=\"_ _190\"> </span>\ue617Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _be\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61d<span class=\"_ _184\"> </span>\ue61dSwap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _248\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _247\"> </span>-<span class=\"_ _96\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _f5\"> </span><span class=\"ffc\">-<span class=\"_ _9b\"> </span>-</span>Overige swap-contracten<span class=\"_ _2be\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61d<span class=\"_ _184\"> </span>\ue61dTOT<span class=\"_ _2\"></span>AAL VAN<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>DE FINANCI\u00cbLE VERPLICHTINGEN<span class=\"_ _2c3\"> </span><span class=\"ls1 ws1\">\ue61c<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61c\ue614<span class=\"_ _97\"> </span>\ue61d\ue61f\ue61f<span class=\"_ _84\"> </span>-</span>Re\u00eble wa<span class=\"_ _0\"></span>arde hi\u00ebrar<span class=\"_ _0\"></span>chie:(1) Re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie 1 betekent d<span class=\"_ _0\"></span>at de re\u00eble w<span class=\"_ _0\"></span>aarde bepa<span class=\"_ _0\"></span>ald werd op b<span class=\"_ _0\"></span>asis van genoteer<span class=\"_ _0\"></span>de prijzen in actieve mark<span class=\"_ _2\"></span>ten. (2) Re\u00eble w<span class=\"_ _0\"></span>aarde hi\u00ebr<span class=\"_ _0\"></span>archie 2 betekent dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde geb<span class=\"_ _0\"></span>aseerd is op data die re<span class=\"_ _0\"></span>levant zijn voor<span class=\"_ _2\"></span> het desbetre\ue618ende actief of verplichting, andere dan genoteer<span class=\"_ _0\"></span>de prijzen. (3) Re\u00eble waar<span class=\"_ _0\"></span>de hi\u00ebrarchie 3 betek<span class=\"_ _0\"></span>ent dat de re\u00eble w<span class=\"_ _2\"></span>aarde niet gebaseerd is op r<span class=\"_ _0\"></span>elevante d<span class=\"_ _0\"></span>ata voor het desbetr<span class=\"_ _0\"></span>e\ue618ende actief of verplichting.(a) De Gr<span class=\"_ _0\"></span>oep heeft de re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an handels- en overige vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>an handels- en overig<span class=\"_ _0\"></span>e schulden niet apart toegelicht daar<span class=\"_ _2\"></span> het gaat over kortlopende vor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>aarvan de boek<span class=\"_ _2\"></span>waarde een goede w<span class=\"_ _0\"></span>eergave is <span class=\"_ _0\"></span>van de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>den van derg<span class=\"_ _0\"></span>elijke activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en. (b) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten zijn in mindering g<span class=\"_ _0\"></span>eboekt v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen (1 miljoen euro).(c) De re\u00eble w<span class=\"_ _2\"></span>aarde van de verplichtin<span class=\"_ _0\"></span>gen uit leaseov<span class=\"_ _0\"></span>ereenkomsten w<span class=\"_ _0\"></span>ordt in ov<span class=\"_ _0\"></span>ereenstemming met IFRS 7 niet toegelicht.<span class=\"_ _0\"></span> 25.<span class=\"_ _2\"></span>1 Basis vo<span class=\"_ _9\"></span>or de bepaling van re\u00eble waardenDe methoden en veronders<span class=\"_ _0\"></span>tellingen toegep<span class=\"_ _0\"></span>ast bij het bepalen v<span class=\"_ _2\"></span>an de re\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an iedere categorie \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a of<span class=\"_ _9\"></span> \ue616nanci\u00eble verplichting<span class=\"_ _0\"></span>en zijn de volgende:De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an investerin<span class=\"_ _0\"></span>gen in aandelen,<span class=\"_ _0\"></span> andere dan in<span class=\"_ _0\"></span>vestering<span class=\"_ _0\"></span>en verwerkt <span class=\"_ _0\"></span>volgens de <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode, is de g<span class=\"_ _0\"></span>eno<span class=\"ls1 ws1\">-</span>teerde mark<span class=\"_ _0\"></span>tnotering op rapporterin<span class=\"_ _0\"></span>gsdatum.De re\u00eble w<span class=\"_ _2\"></span>aarden v<span class=\"_ _0\"></span>an termijnwisse<span class=\"_ _0\"></span>lcontracten en s<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ap-contracten w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend rek<span class=\"_ _2\"></span>ening houdend met actuele markt<span class=\"ls1 ws1\">-</span>termijnrentevoeten en de r<span class=\"_ _0\"></span>endementscurve over<span class=\"_ _0\"></span> de rester<span class=\"_ _0\"></span>ende looptijd van het ins<span class=\"_ _0\"></span>trument.De re\u00eble w<span class=\"_ _2\"></span>aarde van de h<span class=\"_ _0\"></span>andels- en overig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _2\"></span>an handels- en overige v<span class=\"_ _0\"></span>erplichtingen wor<span class=\"_ _2\"></span>dt niet apart toege<span class=\"ws1\">-</span>licht gezien het ga<span class=\"_ _0\"></span>at over<span class=\"_ _2\"></span> kortetermijnvor<span class=\"_ _0\"></span>deringen en verplichtin<span class=\"_ _0\"></span>gen w<span class=\"_ _0\"></span>aarvoor<span class=\"_ _0\"></span> de nettoboekw<span class=\"_ _2\"></span>aarde een goede bena<span class=\"_ _0\"></span>dering is v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _0\"></span> De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an invor<span class=\"_ _0\"></span>derbare minim<span class=\"_ _0\"></span>ale leasebetaling<span class=\"_ _0\"></span>en is gebaseer<span class=\"_ _0\"></span>d op de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de minimum leasebetaling<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span>disconteerd aan mark<span class=\"_ _0\"></span>tconforme interest<span class=\"_ _0\"></span>voeten voor<span class=\"_ _2\"></span> vergelijkbar<span class=\"_ _0\"></span>e activa.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an \ue616nanci\u00eble verplichting<span class=\"_ _0\"></span>en is de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de toek<span class=\"_ _2\"></span>omstige kasstromen voor<span class=\"_ _2\"></span> de a\ue617ossing van het hoofdbedr<span class=\"_ _0\"></span>ag en de interestbetaling<span class=\"_ _0\"></span>en, v<span class=\"_ _0\"></span>erdisconteerd a<span class=\"_ _0\"></span>an marktconforme inter<span class=\"_ _0\"></span>estvoeten op de r<span class=\"_ _0\"></span>apporteringd<span class=\"_ _0\"></span>atum.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kortlopende leningen ben<span class=\"_ _0\"></span>adert de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde op r<span class=\"_ _0\"></span>apporteringdatum,<span class=\"_ _2\"></span> exclusief transactiek<span class=\"_ _0\"></span>osten, gezien opnames <span class=\"_ _0\"></span>voor een k<span class=\"_ _2\"></span>orte periode aangegaan wor<span class=\"_ _0\"></span>den.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de uitgestelde ov<span class=\"_ _0\"></span>ernameprijs uit overn<span class=\"_ _0\"></span>ames wor<span class=\"_ _0\"></span>dt berekend a<span class=\"_ _0\"></span>an de hand v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de verw<span class=\"_ _0\"></span>achte toekomstig<span class=\"_ _0\"></span>e kasstromen.<span class=\"_ _0\"></span> Het model houdt rek<span class=\"_ _2\"></span>ening met de contante waar<span class=\"_ _0\"></span>de van de <span class=\"_ _0\"></span>verwachte toe<span class=\"_ _0\"></span>komstig<span class=\"_ _0\"></span>e betalingen v<span class=\"_ _0\"></span>erdisconteerd a<span class=\"_ _0\"></span>an een voor<span class=\"_ _0\"></span> risico aangep<span class=\"_ _0\"></span>aste disconteringsv<span class=\"_ _0\"></span>oet. Relev<span class=\"_ _2\"></span>ante data zijn de toekomstige kas<span class=\"_ _0\"></span>stro<span class=\"ws1\">-</span>men en de disconteringsv<span class=\"_ _0\"></span>oet. De ingesch<span class=\"_ _0\"></span>atte re\u00eble w<span class=\"_ _2\"></span>aarde kan stijgen (d<span class=\"_ _0\"></span>alen) als de ingesch<span class=\"_ _0\"></span>atte te behalen doelstellin<span class=\"_ _0\"></span>gen stijgen (d<span class=\"_ _0\"></span>alen).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__58": {
   "value": ".<span class=\"_ _0\"></span> VERWERKINGSCA<span class=\"_ _2\"></span>TEGORIE\u00cbN EN <span class=\"_ _9\"></span>RE\u00cbLE WAARDENDe re\u00eble w<span class=\"_ _2\"></span>aarde is het bedrag <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> een actief kan worden verhande<span class=\"_ _0\"></span>ld of een verplichting kan w<span class=\"_ _0\"></span>orden afgew<span class=\"_ _0\"></span>ikkeld in een regelm<span class=\"_ _0\"></span>atige tr<span class=\"_ _0\"></span>ansactie tussen mark<span class=\"_ _0\"></span>tdeelnemers op de w<span class=\"_ _0\"></span>aarderingsda<span class=\"_ _0\"></span>tum. Alle af<span class=\"_ _0\"></span>geleide \ue616nanci\u00eble instr<span class=\"_ _0\"></span>umenten wor<span class=\"_ _0\"></span><span class=\"ws1\">-</span>den tegen re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de opgenomen in de balans.De Groep groepeert ha<span class=\"_ _0\"></span>ar \ue616nanci\u00eble ins<span class=\"_ _0\"></span>trumenten rek<span class=\"_ _0\"></span>ening houdend met de kenmerk<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an deze \ue616nanci\u00eb<span class=\"_ _0\"></span>le instrumenten.De re\u00eble w<span class=\"_ _2\"></span>aarden en de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>den van \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen gegroepeer<span class=\"_ _2\"></span>d per verwerkingscateg<span class=\"_ _0\"></span>orie alsook de reconciliatie na<span class=\"_ _0\"></span>ar de onderliggende pos<span class=\"_ _0\"></span>ten in de balans w<span class=\"_ _0\"></span>orden toegelicht in de hiern<span class=\"_ _0\"></span>avolgende ta<span class=\"_ _0\"></span>bel. De tabe<span class=\"_ _0\"></span>l bevat geen re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de informatie van \ue616nanci\u00eb<span class=\"_ _0\"></span>le activa en <span class=\"_ _0\"></span>verplichtingen die niet a<span class=\"_ _0\"></span>angehouden w<span class=\"_ _0\"></span>orden aan re\u00eb<span class=\"_ _0\"></span>le w<span class=\"_ _0\"></span>aarde indien de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de een goede benadering is v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _2\"></span> In 2022 en 2021 w<span class=\"_ _2\"></span>aren er geen her<span class=\"_ _0\"></span>classi\ue616caties v<span class=\"_ _2\"></span>an \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a binnen de categorie\u00ebn.De overig<span class=\"_ _0\"></span>e te betalen posten die opgenomen zijn in de categorie <span class=\"_ _0\"></span>van \ue616n<span class=\"_ _0\"></span>anci\u00eble verplichting<span class=\"_ _0\"></span>en verplicht gew<span class=\"_ _2\"></span>aardeerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g in de re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie ca<span class=\"_ _0\"></span>tegorie 2 (2022: 2 miljoen eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> 2021: 2 miljoen eur<span class=\"_ _0\"></span>o) betreft een deposito <span class=\"_ _0\"></span>van 3,4 ton zilv<span class=\"_ _0\"></span>er g<span class=\"_ _0\"></span>eplaatst bij een bedrijf v<span class=\"_ _2\"></span>an metaalher<span class=\"ws1\">-</span>winning en r<span class=\"_ _0\"></span>a\ue614nage die gew<span class=\"_ _2\"></span>aardeerd w<span class=\"_ _0\"></span>ordt aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde (<span class=\"_ _0\"></span>observeerbare mark<span class=\"_ _0\"></span>tprijs).2021Boekwaarden van \ue614nanci\u00eble activa en verplichtingenMILJOEN EURO(\ue61f)<span class=\"_ _191\"> </span>(\ue61f)<span class=\"_ _93\"> </span>(\ue61d)<span class=\"_ _139\"> </span>(\ue61c)Re\u00eble waarde hi\u00ebrarchieActivaOverige \ue614nanci\u00eble activa<span class=\"_ _241\"> </span>\ue61a\ue61e<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f1\"> </span>\ue619<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _a8\"> </span>-<span class=\"_ _82\"> </span>\ue61d\ue61e<span class=\"_ _2b6\"> </span>\ue61d\ue61e (a)Handelsvorderingen<span class=\"_ _24c\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _a1\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _c0\"> </span>\ue61a\ue61d\ue61b<span class=\"_ _a8\"> </span>-<span class=\"_ _2b6\"> </span>\ue61a\ue61d\ue61b (a)V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _2b7\"> </span>\ue61a\ue61d<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _a8\"> </span>-<span class=\"_ _183\"> </span>\ue61d\ue61e\ue61e (a)Overige vorderingen<span class=\"_ _223\"> </span>\ue61a\ue61a<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _a8\"> </span>-<span class=\"_ _9b\"> </span>\ue616Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _164\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _8d\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _2b8\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2b9\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _222\"> </span>-<span class=\"_ _18a\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _22\"> </span><span class=\"ffc\">-<span class=\"_ _8d\"> </span>-</span>Overige swap-contracten<span class=\"_ _3b\"> </span>-<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _4f\"> </span>\ue61d<span class=\"_ _99\"> </span>\ue61dGeldmiddelen en kasequivalenten<span class=\"_ _153\"> </span>\ue61a\ue616<span class=\"_ _a6\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _c0\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _a8\"> </span>-<span class=\"_ _184\"> </span>\ue61a\ue61b\ue61c<span class=\"_ _18d\"> </span>\ue61a\ue61b\ue61cTOT<span class=\"_ _2\"></span>AAL ACTIVA<span class=\"_ _2ba\"> </span><span class=\"ws1\">-<span class=\"_ _2b6\"> </span>\ue61c<span class=\"_ _96\"> </span>-<span class=\"_ _166\"> </span>\ue616<span class=\"_ _c0\"> </span>\ue614\ue61f\ue618<span class=\"_ _22\"> </span>-<span class=\"_ _c0\"> </span>\ue614\ue61d\ue61f<span class=\"_ _93\"> </span>-</span>PassivaRentedragende verplichtingen (b)'Revolving'-kredietfaciliteit\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _84\"> </span>(\ue61d)Negatieve banksaldi<span class=\"_ _206\"> </span>\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ffc\">-<span class=\"_ _22\"> </span>-</span>Overige rentedragende verplichtingen<span class=\"_ _129\"> </span>\ue61a\ue61c<span class=\"_ _a6\"> </span>-<span class=\"_ _192\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue61a<span class=\"_ _85\"> </span>\ue61a<span class=\"_ _99\"> </span>\ue61a (c)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _234\"> </span>\ue61a\ue61c.\ue61f<span class=\"_ _184\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a6\"> </span>\ue619\ue61e<span class=\"_ _1c1\"> </span>\ue619\ue61e (a)Handelsschulden<span class=\"_ _2bb\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c0\"> </span>\ue61f\ue618\ue61f<span class=\"_ _183\"> </span>\ue61f\ue618\ue61f (a)Overige te betalen posten<span class=\"_ _247\"> </span>\ue616\ue61e<span class=\"_ _4b\"> </span>-<span class=\"_ _2b6\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _4f\"> </span>\ue619<span class=\"_ _7f\"> </span>\ue61bDerivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _14b\"> </span>\ue61d<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _82\"> </span>\ue61dSwap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _2b8\"> </span>-<span class=\"_ _18a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _d3\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _222\"> </span>-<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _136\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _82\"> </span>\ue61dOverige swap-contracten<span class=\"_ _3b\"> </span>-<span class=\"_ _18a\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _94\"> </span><span class=\"ffc\">-<span class=\"_ _d3\"> </span>-</span>TOT<span class=\"_ _2\"></span>AAL VAN<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>DE FINANCI\u00cbLE VERPLICHTINGEN<span class=\"_ _289\"> </span><span class=\"ls1 ws1\">\ue61c<span class=\"_ _2b6\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _95\"> </span>\ue61d\ue61d\ue61c<span class=\"_ _183\"> </span>\ue61d\ue61d\ue618<span class=\"_ _d3\"> </span>-</span>Re\u00eble wa<span class=\"_ _0\"></span>arde hi\u00ebrar<span class=\"_ _0\"></span>chie:(1) Re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie 1 betekent d<span class=\"_ _0\"></span>at de re\u00eble w<span class=\"_ _0\"></span>aarde bepa<span class=\"_ _0\"></span>ald werd op b<span class=\"_ _0\"></span>asis van genoteer<span class=\"_ _0\"></span>de prijzen in actieve mark<span class=\"_ _2\"></span>ten. (2) Re\u00eble w<span class=\"_ _0\"></span>aarde hi\u00ebr<span class=\"_ _0\"></span>archie 2 betekent dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde geb<span class=\"_ _0\"></span>aseerd is op data die re<span class=\"_ _0\"></span>levant zijn voor<span class=\"_ _2\"></span> het desbetre\ue618ende actief of verplichting, andere dan genoteer<span class=\"_ _0\"></span>de prijzen. (3) Re\u00eble waar<span class=\"_ _0\"></span>de hi\u00ebrarchie 3 betek<span class=\"_ _0\"></span>ent dat de re\u00eble w<span class=\"_ _2\"></span>aarde niet gebaseerd is op r<span class=\"_ _0\"></span>elevante d<span class=\"_ _0\"></span>ata voor het desbetr<span class=\"_ _0\"></span>e\ue618ende actief of verplichting.(a) De Gr<span class=\"_ _0\"></span>oep heeft de re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an handels- en overige vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>an handels- en overig<span class=\"_ _0\"></span>e schulden niet apart toegelicht daar<span class=\"_ _2\"></span> het gaat over kortlopende vor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>aarvan de boek<span class=\"_ _2\"></span>waarde een goede w<span class=\"_ _0\"></span>eergave is <span class=\"_ _0\"></span>van de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>den van derg<span class=\"_ _0\"></span>elijke activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en. (b) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten zijn in mindering g<span class=\"_ _0\"></span>eboekt v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen (1 miljoen euro).(c) De re\u00eble w<span class=\"_ _2\"></span>aarde van de verplichtin<span class=\"_ _0\"></span>gen uit leaseov<span class=\"_ _0\"></span>ereenkomsten w<span class=\"_ _0\"></span>ordt in ov<span class=\"_ _0\"></span>ereenstemming met IFRS 7 niet toegelicht.<span class=\"_ _0\"></span> 2022Boekwaarden van \ue614nanci\u00eble activa en verplichtingenMILJOEN EURO(\ue61f)<span class=\"_ _95\"> </span>(\ue61f)<span class=\"_ _93\"> </span>(\ue61d)<span class=\"_ _1a6\"> </span>(\ue61c)Re\u00eble waarde hi\u00ebrarchieActivaOverige \ue614nanci\u00eble activa<span class=\"_ _282\"> </span>\ue61a\ue61e<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _8c\"> </span>\ue616<span class=\"_ _4f\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue618<span class=\"_ _c0\"> </span>\ue618\ue610(a)Handelsvorderingen<span class=\"_ _1e7\"> </span>\ue61f\ue61f.\ue61f<span class=\"_ _29b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _95\"> </span>\ue61a\ue61e\ue61e<span class=\"_ _a8\"> </span>-<span class=\"_ _97\"> </span>\ue61a\ue61e\ue61e\ue610(a)V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _2bc\"> </span>\ue61a\ue61d<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61e\ue61a<span class=\"_ _a8\"> </span>-<span class=\"_ _97\"> </span>\ue61d\ue61e\ue61a\ue610(a)Overige vorderingen<span class=\"_ _2bd\"> </span>\ue61a\ue61a<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _7b\"> </span>\ue617<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue617Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _1b0\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Swap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _248\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _247\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>\ue61d<span class=\"_ _c0\"> </span>\ue61dOverige swap-contracten<span class=\"_ _2be\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61f<span class=\"_ _184\"> </span>\ue61fGeldmiddelen en kasequivalenten<span class=\"_ _17b\"> </span>\ue61a\ue616<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61a\ue61c<span class=\"_ _22\"> </span>-<span class=\"_ _97\"> </span>\ue61d\ue61a\ue61c<span class=\"_ _2bf\"> </span>\ue61d\ue61a\ue61cTOT<span class=\"_ _2\"></span>AAL ACTIVA<span class=\"_ _13c\"> </span><span class=\"ws1\">-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _8c\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue618\ue619\ue616<span class=\"_ _2f\"> </span>\ue618\ue618\ue618<span class=\"_ _9b\"> </span>-</span>PassivaRentedragende verplichtingen<span class=\"_ _2c0\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>- (b)'Revolving'-kredietfaciliteit\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _2c1\"> </span>(\ue61d)Negatieve banksaldi<span class=\"_ _1a8\"> </span>\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ffc\">-<span class=\"_ _f5\"> </span>-</span>Overige rentedragende verplichtingen<span class=\"_ _a9\"> </span>\ue61a\ue61c<span class=\"_ _1c3\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _190\"> </span>\ue616<span class=\"_ _184\"> </span>\ue616\ue610(c)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _9f\"> </span>\ue61a\ue61c.\ue61f<span class=\"_ _23a\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a6\"> </span>\ue617\ue61f<span class=\"_ _c8\"> </span>\ue617\ue61f\ue610(a)Handelsschulden<span class=\"_ _264\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c0\"> </span>\ue61f\ue616\ue61b<span class=\"_ _97\"> </span>\ue61f\ue616\ue61b\ue610(a)Overige te betalen posten<span class=\"_ _2c2\"> </span>\ue616\ue61e<span class=\"_ _1c3\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _4f\"> </span>\ue616<span class=\"_ _190\"> </span>\ue617Derivaten:T<span class=\"_ _1\"></span>ermijnwisselverrichtingen aangeduid als kasstroomafdekkingen<span class=\"_ _be\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61d<span class=\"_ _184\"> </span>\ue61dSwap-contracten aangeduid als kasstroomafdekkingen<span class=\"_ _248\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f5\"> </span>-<span class=\"_ _84\"> </span>-Overige termijnwisselverrichtingen<span class=\"_ _247\"> </span>-<span class=\"_ _96\"> </span><span class=\"ffc\">-<span class=\"_ _96\"> </span></span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _f5\"> </span><span class=\"ffc\">-<span class=\"_ _9b\"> </span>-</span>Overige swap-contracten<span class=\"_ _2be\"> </span>-<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _190\"> </span>\ue61d<span class=\"_ _184\"> </span>\ue61dTOT<span class=\"_ _2\"></span>AAL VAN<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>DE FINANCI\u00cbLE VERPLICHTINGEN<span class=\"_ _2c3\"> </span><span class=\"ls1 ws1\">\ue61c<span class=\"_ _a1\"> </span>\ue61d<span class=\"_ _96\"> </span>-<span class=\"_ _150\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _c0\"> </span>\ue61d\ue61c\ue614<span class=\"_ _97\"> </span>\ue61d\ue61f\ue61f<span class=\"_ _84\"> </span>-</span>Re\u00eble wa<span class=\"_ _0\"></span>arde hi\u00ebrar<span class=\"_ _0\"></span>chie:(1) Re\u00eble w<span class=\"_ _2\"></span>aarde hi\u00ebrarchie 1 betekent d<span class=\"_ _0\"></span>at de re\u00eble w<span class=\"_ _0\"></span>aarde bepa<span class=\"_ _0\"></span>ald werd op b<span class=\"_ _0\"></span>asis van genoteer<span class=\"_ _0\"></span>de prijzen in actieve mark<span class=\"_ _2\"></span>ten. (2) Re\u00eble w<span class=\"_ _0\"></span>aarde hi\u00ebr<span class=\"_ _0\"></span>archie 2 betekent dat de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde geb<span class=\"_ _0\"></span>aseerd is op data die re<span class=\"_ _0\"></span>levant zijn voor<span class=\"_ _2\"></span> het desbetre\ue618ende actief of verplichting, andere dan genoteer<span class=\"_ _0\"></span>de prijzen. (3) Re\u00eble waar<span class=\"_ _0\"></span>de hi\u00ebrarchie 3 betek<span class=\"_ _0\"></span>ent dat de re\u00eble w<span class=\"_ _2\"></span>aarde niet gebaseerd is op r<span class=\"_ _0\"></span>elevante d<span class=\"_ _0\"></span>ata voor het desbetr<span class=\"_ _0\"></span>e\ue618ende actief of verplichting.(a) De Gr<span class=\"_ _0\"></span>oep heeft de re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an handels- en overige vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _0\"></span>an handels- en overig<span class=\"_ _0\"></span>e schulden niet apart toegelicht daar<span class=\"_ _2\"></span> het gaat over kortlopende vor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>aarvan de boek<span class=\"_ _2\"></span>waarde een goede w<span class=\"_ _0\"></span>eergave is <span class=\"_ _0\"></span>van de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>den van derg<span class=\"_ _0\"></span>elijke activ<span class=\"_ _0\"></span>a en verplichting<span class=\"_ _0\"></span>en. (b) <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ransactiekosten zijn in mindering g<span class=\"_ _0\"></span>eboekt v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen (1 miljoen euro).(c) De re\u00eble w<span class=\"_ _2\"></span>aarde van de verplichtin<span class=\"_ _0\"></span>gen uit leaseov<span class=\"_ _0\"></span>ereenkomsten w<span class=\"_ _0\"></span>ordt in ov<span class=\"_ _0\"></span>ereenstemming met IFRS 7 niet toegelicht.<span class=\"_ _0\"></span> 25.<span class=\"_ _2\"></span>1 Basis vo<span class=\"_ _9\"></span>or de bepaling van re\u00eble waardenDe methoden en veronders<span class=\"_ _0\"></span>tellingen toegep<span class=\"_ _0\"></span>ast bij het bepalen v<span class=\"_ _2\"></span>an de re\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an iedere categorie \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a of<span class=\"_ _9\"></span> \ue616nanci\u00eble verplichting<span class=\"_ _0\"></span>en zijn de volgende:De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an investerin<span class=\"_ _0\"></span>gen in aandelen,<span class=\"_ _0\"></span> andere dan in<span class=\"_ _0\"></span>vestering<span class=\"_ _0\"></span>en verwerkt <span class=\"_ _0\"></span>volgens de <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode, is de g<span class=\"_ _0\"></span>eno<span class=\"ls1 ws1\">-</span>teerde mark<span class=\"_ _0\"></span>tnotering op rapporterin<span class=\"_ _0\"></span>gsdatum.De re\u00eble w<span class=\"_ _2\"></span>aarden v<span class=\"_ _0\"></span>an termijnwisse<span class=\"_ _0\"></span>lcontracten en s<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ap-contracten w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend rek<span class=\"_ _2\"></span>ening houdend met actuele markt<span class=\"ls1 ws1\">-</span>termijnrentevoeten en de r<span class=\"_ _0\"></span>endementscurve over<span class=\"_ _0\"></span> de rester<span class=\"_ _0\"></span>ende looptijd van het ins<span class=\"_ _0\"></span>trument.De re\u00eble w<span class=\"_ _2\"></span>aarde van de h<span class=\"_ _0\"></span>andels- en overig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen en v<span class=\"_ _2\"></span>an handels- en overige v<span class=\"_ _0\"></span>erplichtingen wor<span class=\"_ _2\"></span>dt niet apart toege<span class=\"ws1\">-</span>licht gezien het ga<span class=\"_ _0\"></span>at over<span class=\"_ _2\"></span> kortetermijnvor<span class=\"_ _0\"></span>deringen en verplichtin<span class=\"_ _0\"></span>gen w<span class=\"_ _0\"></span>aarvoor<span class=\"_ _0\"></span> de nettoboekw<span class=\"_ _2\"></span>aarde een goede bena<span class=\"_ _0\"></span>dering is v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _0\"></span> De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an invor<span class=\"_ _0\"></span>derbare minim<span class=\"_ _0\"></span>ale leasebetaling<span class=\"_ _0\"></span>en is gebaseer<span class=\"_ _0\"></span>d op de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de minimum leasebetaling<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span>disconteerd aan mark<span class=\"_ _0\"></span>tconforme interest<span class=\"_ _0\"></span>voeten voor<span class=\"_ _2\"></span> vergelijkbar<span class=\"_ _0\"></span>e activa.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an \ue616nanci\u00eble verplichting<span class=\"_ _0\"></span>en is de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de toek<span class=\"_ _2\"></span>omstige kasstromen voor<span class=\"_ _2\"></span> de a\ue617ossing van het hoofdbedr<span class=\"_ _0\"></span>ag en de interestbetaling<span class=\"_ _0\"></span>en, v<span class=\"_ _0\"></span>erdisconteerd a<span class=\"_ _0\"></span>an marktconforme inter<span class=\"_ _0\"></span>estvoeten op de r<span class=\"_ _0\"></span>apporteringd<span class=\"_ _0\"></span>atum.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kortlopende leningen ben<span class=\"_ _0\"></span>adert de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde op r<span class=\"_ _0\"></span>apporteringdatum,<span class=\"_ _2\"></span> exclusief transactiek<span class=\"_ _0\"></span>osten, gezien opnames <span class=\"_ _0\"></span>voor een k<span class=\"_ _2\"></span>orte periode aangegaan wor<span class=\"_ _0\"></span>den.De re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de uitgestelde ov<span class=\"_ _0\"></span>ernameprijs uit overn<span class=\"_ _0\"></span>ames wor<span class=\"_ _0\"></span>dt berekend a<span class=\"_ _0\"></span>an de hand v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de verw<span class=\"_ _0\"></span>achte toekomstig<span class=\"_ _0\"></span>e kasstromen.<span class=\"_ _0\"></span> Het model houdt rek<span class=\"_ _2\"></span>ening met de contante waar<span class=\"_ _0\"></span>de van de <span class=\"_ _0\"></span>verwachte toe<span class=\"_ _0\"></span>komstig<span class=\"_ _0\"></span>e betalingen v<span class=\"_ _0\"></span>erdisconteerd a<span class=\"_ _0\"></span>an een voor<span class=\"_ _0\"></span> risico aangep<span class=\"_ _0\"></span>aste disconteringsv<span class=\"_ _0\"></span>oet. Relev<span class=\"_ _2\"></span>ante data zijn de toekomstige kas<span class=\"_ _0\"></span>stro<span class=\"ws1\">-</span>men en de disconteringsv<span class=\"_ _0\"></span>oet. De ingesch<span class=\"_ _0\"></span>atte re\u00eble w<span class=\"_ _2\"></span>aarde kan stijgen (d<span class=\"_ _0\"></span>alen) als de ingesch<span class=\"_ _0\"></span>atte te behalen doelstellin<span class=\"_ _0\"></span>gen stijgen (d<span class=\"_ _0\"></span>alen).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__64": {
   "value": ".<span class=\"_\"> </span>IMMA<span class=\"_ _2\"></span>TERI\u00cbLE A<span class=\"_ _0\"></span>CTIV<span class=\"_ _0\"></span>A EN GOODWILLImmateri\u00eble activaOnbepaalde Beperkte gebruiksduurgebruiksduurMILJOEN EUROAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _b4\"> </span>\ue61d\ue619\ue617<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue619<span class=\"_ _b5\"> </span>\ue619\ue61f<span class=\"_ _a6\"> </span>\ue619\ue61d<span class=\"_ _a1\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue61c\ue61f\ue615<span class=\"_ _a4\"> </span>\ue618\ue614<span class=\"_ _24d\"> </span>\ue615\ue61f\ue616V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2c4\"> </span>\ue61f\ue61e<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _96\"> </span>-<span class=\"_ _4f\"> </span>\ue61a<span class=\"_ _53\"> </span>(\ue61d)<span class=\"_ _53\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61bOvernames<span class=\"_ _14a\"> </span>-<span class=\"_ _231\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Afstotingen<span class=\"_ _14a\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-T<span class=\"_ _1\"></span>oegekende warmtekrachtcerti\ue614caten  -<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-en emissierechtenInvesteringsuitgaven<span class=\"_ _4c\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue61dBuitengebruikstellingen<span class=\"_ _2c6\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)<span class=\"_ _f6\"> </span>(\ue617)<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61f)<span class=\"_ _85\"> </span>(\ue616)<span class=\"_ _a8\"> </span>-<span class=\"_ _c7\"> </span>(\ue61d\ue61a)Ingebruikname activa in aanbouw<span class=\"_ _2a4\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _b4\"> </span>\ue61d\ue616\ue61e<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _b5\"> </span>\ue61d\ue614<span class=\"_ _a6\"> </span>\ue619\ue616<span class=\"_ _a1\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue61c\ue61f\ue614<span class=\"_ _a4\"> </span>\ue618\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue615\ue619\ue619V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2c7\"> </span>\ue61b<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61a<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue61fOvernames<span class=\"_ _2c8\"> </span>\ue61f<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue617T<span class=\"_ _1\"></span>oegekende warmtekrachtcerti\ue614caten  -<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _85\"> </span>(\ue61f)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)en emissierechtenInvesteringsuitgaven<span class=\"_ _4c\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue619Buitengebruikstellingen<span class=\"_ _18b\"> </span>(\ue61f)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _9b\"> </span>(\ue618)<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _22\"> </span>-<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61c)Ingebruikname activa in aanbouw<span class=\"_ _2a4\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _b4\"> </span>\ue61d\ue616\ue617<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _b5\"> </span>\ue615\ue61c<span class=\"_ _a6\"> </span>\ue619\ue61d<span class=\"_ _a1\"> </span>\ue618<span class=\"_ _c0\"> </span>\ue61c\ue61d\ue61c<span class=\"_ _a4\"> </span>\ue618\ue614<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue615\ue616\ue617Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue614\ue619)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _fe\"> </span>(\ue619\ue61f)<span class=\"_ _2b9\"> </span>(\ue61d\ue61c)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61f\ue61d)<span class=\"_ _a7\"> </span>(\ue618\ue618)<span class=\"_ _53\"> </span><span class=\"ffb\">-<span class=\"_ _2c1\"> </span></span>(\ue61d\ue619\ue61f)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _20f\"> </span>(\ue617)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _236\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _c8\"> </span>(\ue61d\ue61a)Afschrijvingen van het jaar<span class=\"_ _2c9\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue616)<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61f)<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue619)Bijzondere waardeverminderingsverliezen<span class=\"_ _272\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Buitengebruikstellingen<span class=\"_ _2c6\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _7f\"> </span>\ue617<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue61fOverboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue617\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue61f)<span class=\"_ _fe\"> </span>(\ue61d\ue614)<span class=\"_ _2b9\"> </span>(\ue61d\ue617)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61f\ue615)<span class=\"_ _a7\"> </span>(\ue618\ue61f)<span class=\"_ _53\"> </span>-<span class=\"_ _2c1\"> </span>(\ue61d\ue618\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _20f\"> </span>(\ue61f)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue618)Afstotingen<span class=\"_ _14a\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Afschrijvingen van het jaar<span class=\"_ _2c9\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _9b\"> </span>(\ue618)<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61b)Bijzondere waardeverminderingsverliezen<span class=\"_ _137\"> </span>(\ue619\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c7\"> </span>(\ue619\ue61a)Buitengebruikstellingen<span class=\"_ _20d\"> </span>\ue61f<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _bf\"> </span>\ue618<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a1\"> </span>\ue619Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue61c\ue615\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue61f)<span class=\"_ _fe\"> </span>(\ue61d\ue617)<span class=\"_ _2b9\"> </span>(\ue619\ue61f)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61d\ue61e)<span class=\"_ _a7\"> </span>(\ue618\ue619)<span class=\"_ _53\"> </span>-<span class=\"_ _2c1\"> </span>(\ue619\ue61d\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fBoekwaarde per \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _1e0\"> </span>\ue61f\ue617\ue618<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a6\"> </span>\ue61d\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _4f\"> </span>\ue616<span class=\"_ _236\"> </span>\ue61a<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue61c\ue616Boekwaarde per \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _1e0\"> </span>\ue61f\ue61c\ue61e<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-\ue61b<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue61b\ue61aBoekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _f8\"> </span>\ue61f\ue61c\ue614<span class=\"_ _231\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61c<span class=\"_ _7b\"> </span>\ue61c<span class=\"_ _7f\"> </span>\ue61c<span class=\"_ _7b\"> </span>\ue61c<span class=\"_ _236\"> </span>\ue618<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue619\ue614In 2022 be<span class=\"_ _0\"></span>dragen de in<span class=\"_ _2\"></span>vesteringsuitgaven <span class=\"_ _0\"></span>voor imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a 7 miljoen euro (20<span class=\"_ _0\"></span>21: 1 miljoen euro) en ha<span class=\"_ _0\"></span>dden voor<span class=\"_ _0\"></span><span class=\"ls1 ws1\">-</span>namelijk betr<span class=\"_ _0\"></span>ekking op softw<span class=\"_ _2\"></span>are, licenties en emis<span class=\"_ _0\"></span>sierechten. Ov<span class=\"_ _0\"></span>ernames in 202<span class=\"_ _0\"></span>2 hebben betrekking op de o<span class=\"_ _0\"></span>vername van Inca (zie toe<span class=\"_ _0\"></span>lichting 19.1).<span class=\"_ _2\"></span> Op het einde v<span class=\"_ _0\"></span>an 2022 heeft de Gr<span class=\"_ _0\"></span>oep geen immateri\u00eb<span class=\"_ _0\"></span>le activa met onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur<span class=\"_ _2\"></span>. De Groep heeft onderz<span class=\"_ _0\"></span>ocht of er een indicatie is die w<span class=\"_ _0\"></span>ijst op een mogelijk<span class=\"_ _0\"></span>e bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering voor de imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a met beperkte gebruik<span class=\"_ _0\"></span>sduur<span class=\"_ _2\"></span>. Deze tests hebben g<span class=\"_ _0\"></span>eleid tot het boeken <span class=\"_ _0\"></span>van een bijz<span class=\"_ _0\"></span>onder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies voor<span class=\"_ _2\"></span> het segment Radiology Solutions (zie toelichting 2<span class=\"_ _2\"></span>7.1.2). Het management v<span class=\"_ _2\"></span>an de Groep heeft op het einde v<span class=\"_ _0\"></span>an 2022 beoor<span class=\"_ _0\"></span>deeld of de gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an haar belangrijk<span class=\"_ _0\"></span>ste immate<span class=\"ws1\">-</span>ri\u00eble activ<span class=\"_ _0\"></span>a nog terecht is. Dit r<span class=\"_ _0\"></span>esulteerde niet in een her<span class=\"_ _0\"></span>ziening v<span class=\"_ _0\"></span>an de afschrijvingstermijnen v<span class=\"_ _2\"></span>an immateri\u00eble activa die behoren tot de business segmenten He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _1\"></span>, Radiology Solutions en Digital Print &amp; Chemicals.Meer inform<span class=\"_ _0\"></span>atie omtrent de onderliggende <span class=\"_ _0\"></span>veronderstellin<span class=\"_ _0\"></span>gen met betrekkin<span class=\"_ _0\"></span>g tot de gebruiksduur<span class=\"_ _2\"></span> wordt vers<span class=\"_ _0\"></span>trekt <span class=\"_ _0\"></span>in toe<span class=\"ws1\">-</span>lichting 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.3.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1 Onderzoek op bijzondere waardevermindering van go<span class=\"_ _9\"></span>odwillV<span class=\"_ _2\"></span>oor de jaarr<span class=\"_ _0\"></span>ekening v<span class=\"_ _2\"></span>an de Groep wordt de g<span class=\"_ _0\"></span>oodwill jaarlijk<span class=\"_ _0\"></span>s onderzocht op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g en telkens er<span class=\"_ _0\"></span> een aanw<span class=\"_ _0\"></span>ijzing is die wijst op een mog<span class=\"_ _0\"></span>elijke bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.<span class=\"_ _0\"></span> In het kader <span class=\"_ _0\"></span>van het onderz<span class=\"_ _0\"></span>oek op bijz<span class=\"_ _0\"></span>ondere wa<span class=\"_ _0\"></span>ardevermindering is g<span class=\"_ _0\"></span>oodwill toege<span class=\"_ _0\"></span>kend aan een kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheid.In over<span class=\"_ _0\"></span>eenstemming met de de\ue616nitie v<span class=\"_ _0\"></span>an kasstroom<span class=\"_ _0\"></span>genererende eenheid heef<span class=\"_ _0\"></span>t het management v<span class=\"_ _2\"></span>an de Groep, de te r<span class=\"_ _2\"></span>appor<span class=\"ls1 ws1\">-</span>teren segmenten als kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheden ge\u00efdenti\ue616ceer<span class=\"_ _0\"></span>d, zijnde Agf<span class=\"_ _0\"></span>a Healthcare IT<span class=\"_ _1\"></span>, Radiology Solutions, Digital Print &amp; Chemicals en O\ue618set Solutions. Het te r<span class=\"_ _2\"></span>apporteren segment vertegenw<span class=\"_ _0\"></span>oordigt het laags<span class=\"_ _0\"></span>te niveau binnen de Gr<span class=\"_ _0\"></span>oep wa<span class=\"_ _0\"></span>arop goodwill opg<span class=\"_ _0\"></span>evolg<span class=\"_ _0\"></span>d wordt <span class=\"_ _0\"></span>voor interne m<span class=\"_ _0\"></span>anagementdoeleinden (zie toelichtin<span class=\"_ _0\"></span>g 6 \u2018T<span class=\"_ _1\"></span>e rapporteren segmenten<span class=\"_ _2\"></span>\u2019).Op het einde v<span class=\"_ _0\"></span>an 2022 w<span class=\"_ _0\"></span>erd de g<span class=\"_ _0\"></span>oodwill toebehorend a<span class=\"_ _0\"></span>an de segmenten HealthCare IT<span class=\"_ _1\"></span>, Radiology Solutions en Digital Print &amp; Chemicals getest op bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.<span class=\"_ _0\"></span> Deze test <span class=\"_ _0\"></span>was niet <span class=\"_ _0\"></span>vereist v<span class=\"_ _0\"></span>oor het segment O\ue618set Solutions,<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> de goodwill toegew<span class=\"_ _0\"></span>ezen a<span class=\"_ _0\"></span>an het segment O\ue618set Solutions reeds in de voor<span class=\"_ _0\"></span>gaande jaren v<span class=\"_ _0\"></span>olledig afgew<span class=\"_ _2\"></span>aardeerd w<span class=\"_ _2\"></span>as.Goodwill wor<span class=\"_ _2\"></span>dt getoetst voor bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering door<span class=\"_ _0\"></span> de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an elke kas<span class=\"_ _0\"></span>stroomgener<span class=\"_ _0\"></span>erende een<span class=\"ws1\">-</span>heid te verg<span class=\"_ _0\"></span>elijken met haar<span class=\"_ _2\"></span> realiseerbare <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de. De re<span class=\"_ _2\"></span>aliseerbare wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheid is be<span class=\"ws1\">-</span>paald aan de hand <span class=\"_ _0\"></span>van de ber<span class=\"_ _0\"></span>ekende bedrijfs<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>. De bedrijfsw<span class=\"_ _2\"></span>aarde wordt bep<span class=\"_ _0\"></span>aald als de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van v<span class=\"_ _0\"></span>erwach<span class=\"ws1\">-</span>te toekomstig<span class=\"_ _0\"></span>e kasstromen,<span class=\"_ _0\"></span> welk<span class=\"_ _0\"></span>e wor<span class=\"_ _0\"></span>den afgeleid v<span class=\"_ _2\"></span>an de huidige langetermijnplanning <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep.De disconteringsv<span class=\"_ _0\"></span>oet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt in de bepaling v<span class=\"_ _2\"></span>an de contante waarde v<span class=\"_ _2\"></span>an de verwachte toek<span class=\"_ _2\"></span>omstige kasstromen is een disconteringsv<span class=\"_ _0\"></span>oet die gebaseer<span class=\"_ _0\"></span>d is op een gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC).<span class=\"_ _0\"></span> De gewog<span class=\"_ _0\"></span>en gemiddelde ka<span class=\"ws1\">-</span>pitaalkost is g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d op deze v<span class=\"_ _2\"></span>an een gemiddelde marktdeelnemer<span class=\"_ _2\"></span> van een groep v<span class=\"_ _2\"></span>an peers waarbij een extr<span class=\"_ _2\"></span>a risicocom<span class=\"ws1\">-</span>ponent toegevoeg<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>d aan de kost <span class=\"_ _0\"></span>van eig<span class=\"_ _0\"></span>en vermogen.<span class=\"_ _0\"></span> De kost v<span class=\"_ _2\"></span>an vreemd vermog<span class=\"_ _0\"></span>en is gebaseer<span class=\"_ _0\"></span>d op voorw<span class=\"_ _0\"></span>aarden die verge<span class=\"_ _0\"></span>lijkbare bedrijv<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> hun langetermijn\ue616nancierin<span class=\"_ _0\"></span>g zouden kunnen onderh<span class=\"_ _0\"></span>andelen.De disconteringsv<span class=\"_ _0\"></span>oet is voor<span class=\"_ _0\"></span> elke kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>ende eenheid afzonderlijk bere<span class=\"_ _0\"></span>kend op basis <span class=\"_ _0\"></span>van de v<span class=\"_ _0\"></span>erhouding schuld<span class=\"ws1\">-</span>graa<span class=\"_ _0\"></span>d versus eigen <span class=\"_ _0\"></span>vermogen v<span class=\"_ _2\"></span>an elke groep v<span class=\"_ _2\"></span>an peers. De disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost bij wijz<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an iteratie<span class=\"_ _2\"></span>.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>1 Kasstroomgenererende eenheid Agfa HealthCare ITOp 31 december 20<span class=\"_ _2\"></span>22 bedraagt de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> 217 miljoen euro<span class=\"_ _2\"></span>. Per<span class=\"_ _2\"></span> jaareinde 2022 heef<span class=\"_ _0\"></span>t de Groep de goodwill be<span class=\"_ _0\"></span>horende tot de kasstroom<span class=\"_ _0\"></span>generer<span class=\"_ _0\"></span>ende eenheid Agfa HealthCar<span class=\"_ _0\"></span>e IT g<span class=\"_ _0\"></span>etoetst op een mogelijk<span class=\"_ _0\"></span>e bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering.Rekenin<span class=\"_ _0\"></span>g houdend met de gebruik<span class=\"_ _0\"></span>te veronders<span class=\"_ _0\"></span>tellingen is de bedrijfs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheid groter<span class=\"_ _0\"></span> dan haar<span class=\"_ _0\"></span> boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde en is er<span class=\"_ _0\"></span> geen bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t.De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt bepaald op basis <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomv<span class=\"_ _0\"></span>oor<span class=\"ws1\">-</span>spellingen o<span class=\"_ _0\"></span>ver de k<span class=\"_ _2\"></span>omende vijf jaar<span class=\"_ _2\"></span>. De kasstroomprognoses w<span class=\"_ _0\"></span>erden bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad v<span class=\"_ _2\"></span>an Bestuur g<span class=\"_ _0\"></span>oedgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _2\"></span>ategisch bedrijfsplan. Na v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _0\"></span> wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende een<span class=\"ws1\">-</span>heid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _0\"></span>oor de div<span class=\"_ _0\"></span>isie Information <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>echnology Solutions (IT<span class=\"_ _0\"></span>-oplossingen) van 1,5%.<span class=\"_ _2\"></span> Deze groeivoet is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an beschikbare mark<span class=\"_ _0\"></span>tinformatie<span class=\"_ _2\"></span>. De belangrijkste v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _0\"></span>gen gebruik<span class=\"_ _2\"></span>t in de beoordeling <span class=\"_ _0\"></span>van een mog<span class=\"_ _0\"></span>elijke bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering zijn bepaald door<span class=\"_ _0\"></span> het management <span class=\"_ _0\"></span>van het te r<span class=\"_ _2\"></span>apporteren segment Agfa He<span class=\"_ _2\"></span>althCare IT en zijn g<span class=\"_ _0\"></span>ebaseerd op pr<span class=\"_ _0\"></span>estaties uit het verle<span class=\"_ _0\"></span>den en de verw<span class=\"_ _0\"></span>achtingen w<span class=\"_ _2\"></span>at betreft marktont<span class=\"ws1\">-</span>wikke<span class=\"_ _0\"></span>ling.Deze zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 10,15% (2<span class=\"_ _0\"></span>021: 7<span class=\"_ _2\"></span>,91%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 12,43% (20<span class=\"_ _0\"></span>21: 9,51%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): 1,5% voor<span class=\"_ _2\"></span> IT-oplossin<span class=\"_ _0\"></span>gen (2021: 1,5%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05 (2021: US dollar<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>euro: 1,13);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws8b\">opbrengsten en brutow<span class=\"_ _0\"></span>instmarge: de opbr<span class=\"_ _0\"></span>engsten en de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e re\ue617ecteren de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het ma<span class=\"ws1\">-</span></span></span>nagement ge<span class=\"_ _0\"></span>baseerd op erv<span class=\"_ _0\"></span>aringen uit het v<span class=\"_ _0\"></span>erleden en rek<span class=\"_ _0\"></span>ening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek voor<span class=\"_ _2\"></span> het te rapporterensegment.Er w<span class=\"_ _0\"></span>erd een sensitiviteitsan<span class=\"_ _0\"></span>alyse uitgevoer<span class=\"_ _0\"></span>d w<span class=\"_ _0\"></span>aarbij het e\ue618ect onderzocht <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>van een r<span class=\"_ _0\"></span>edelijkerwijs mog<span class=\"_ _0\"></span>elijke v<span class=\"_ _0\"></span>erho<span class=\"ws1\">-</span>ging v<span class=\"_ _0\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC) met 100 b<span class=\"_ _0\"></span>asispunten. Dez<span class=\"_ _0\"></span>e sensitiviteitsanalyses hebben g<span class=\"_ _0\"></span>een risico op een mogelijks bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering onthuld. Op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an voornoemde gev<span class=\"_ _0\"></span>oeligheidsanalyse is het management erv<span class=\"_ _0\"></span>an overtuig<span class=\"_ _0\"></span>d dat een re<span class=\"_ _0\"></span>delijkerwijs moge<span class=\"_ _0\"></span>lijke wijzigin<span class=\"_ _0\"></span>g in een belangrijk<span class=\"_ _0\"></span>e veronderste<span class=\"_ _0\"></span>lling w<span class=\"_ _0\"></span>aarop het management zijn bep<span class=\"_ _0\"></span>aling v<span class=\"_ _0\"></span>an de realiseerb<span class=\"_ _0\"></span>are w<span class=\"_ _2\"></span>aarde van de eenheid heeft g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d, geen a<span class=\"_ _0\"></span>anleiding zal geven tot het boeken v<span class=\"_ _2\"></span>an een <span class=\"_ _9\"></span>bijzonder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.2 Kasstroomgenererende eenheid Radiology SolutionsOp 31 december 20<span class=\"_ _2\"></span>22 is de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Radiology Solutions <span class=\"_ _0\"></span>volle<span class=\"ws1\">-</span>dig afgew<span class=\"_ _2\"></span>aardeerd. <span class=\"_ _0\"></span>Als gevolg v<span class=\"_ _2\"></span>an een sterk verhoogde <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>ACC in combinatie met een a<span class=\"_ _0\"></span>chteruitgang v<span class=\"_ _2\"></span>an het business plan, is geblek<span class=\"_ _0\"></span>en dat de berek<span class=\"_ _2\"></span>ende bedrijfswaar<span class=\"_ _2\"></span>de van de eenheid lager<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>as dan de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>. Bijgevolg wer<span class=\"_ _0\"></span>d er een bijz<span class=\"_ _0\"></span>onder wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt ten belope <span class=\"_ _0\"></span>van 7<span class=\"_ _0\"></span>0 miljoen euro op goodw<span class=\"_ _0\"></span>ill en ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro op im<span class=\"ws1\">-</span>materi\u00eble v<span class=\"_ _2\"></span>aste activa met beperk<span class=\"_ _0\"></span>te gebruiksduur<span class=\"_ _2\"></span> in overige bedrijfsk<span class=\"_ _0\"></span>osten (zie toelichting 9). De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa Radiology Solutions wor<span class=\"_ _2\"></span>dt bepaald op basis v<span class=\"_ _0\"></span>an kasstroom<span class=\"ws1\">-</span>voorspelling<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de komende v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _2\"></span>. De kasstroompr<span class=\"_ _0\"></span>ognoses wer<span class=\"_ _0\"></span>den bepaald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad van Bes<span class=\"_ _0\"></span>tuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _0\"></span>ategisch bedrijfsplan.<span class=\"_ _0\"></span> Na v<span class=\"_ _0\"></span>ijf jaar <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgener<span class=\"_ _0\"></span>erende eenheid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _2\"></span>an -3,87%. De groeivoeten zijn afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _2\"></span>an beschikbare markt<span class=\"ws1\">-</span>informatie<span class=\"_ _2\"></span>. De gewogen g<span class=\"_ _0\"></span>emiddelde groeivoet is g<span class=\"_ _0\"></span>estegen ten opzichte <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>vorige jaar<span class=\"_ _2\"></span> omwille v<span class=\"_ _0\"></span>an het feit dat het segment Direct Radiogr<span class=\"_ _0\"></span>aphy (DR),<span class=\"_ _0\"></span> dat een positieve gr<span class=\"_ _0\"></span>oeivoet heeft,<span class=\"_ _0\"></span> aan gewicht g<span class=\"_ _0\"></span>ewonnen heeft in het bedrijfsplan.<span class=\"_ _0\"></span> De belangrijks<span class=\"_ _0\"></span>te veronderste<span class=\"_ _0\"></span>llingen ge<span class=\"_ _0\"></span>bruikt zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 9,<span class=\"_ _0\"></span>79% (2021: 7<span class=\"_ _2\"></span>,94%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 1<span class=\"_ _0\"></span>3,18% (2021: 9,6<span class=\"_ _0\"></span>7%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): -3,87% (20<span class=\"_ _0\"></span>21: -0,19%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">zilverprijzen: 20<span class=\"_ _0\"></span>,5 US dollar/T<span class=\"_ _2\"></span>roz.<span class=\"_ _0\"></span> (2021: 25 US dollar<span class=\"_ _0\"></span>/T<span class=\"_ _2\"></span>roz.);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05 (2021: US dollar<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>euro: 1,13);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 lsa ws27\">opbrengsten en brutowins<span class=\"_ _0\"></span>tmarge: de opbr<span class=\"_ _0\"></span>engsten en de brutow<span class=\"_ _0\"></span>instmarge r<span class=\"_ _0\"></span>e\ue617ecteren de verw<span class=\"_ _2\"></span>achtingen van het m<span class=\"_ _0\"></span>anage<span class=\"ls1 ws1\">-</span></span></span>ment gebaseer<span class=\"_ _2\"></span>d op er<span class=\"_ _9\"></span>varing<span class=\"_ _0\"></span>en uit het verleden en r<span class=\"_ _0\"></span>ekening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek v<span class=\"_ _0\"></span>oor het te r<span class=\"_ _2\"></span>apporteren segment.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.3 Kasstroomgenererende eenheid Digital Print &amp; ChemicalsOp 31 december 20<span class=\"_ _2\"></span>22 bedraagt de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Digital Print &amp; Che<span class=\"ws1\">-</span>micals 2 miljoen euro<span class=\"_ _0\"></span>. P<span class=\"_ _2\"></span>er jaareinde 20<span class=\"_ _0\"></span>22 heeft de Groep de g<span class=\"_ _0\"></span>oodwill behorende tot de kas<span class=\"_ _0\"></span>stroomgener<span class=\"_ _0\"></span>erende eenheid Digital Print &amp; Chemicals getoetst op een mog<span class=\"_ _0\"></span>elijke bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.Rekenin<span class=\"_ _0\"></span>g houdend met de gebruik<span class=\"_ _0\"></span>te veronders<span class=\"_ _0\"></span>tellingen is de bedrijfs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de eenheid groter dan haar<span class=\"_ _2\"></span> boekw<span class=\"_ _0\"></span>aarde en is er g<span class=\"_ _0\"></span>een bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt.De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Digital Print &amp; Chemicals w<span class=\"_ _0\"></span>ordt bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an kasstroom<span class=\"ws1\">-</span>voorspelling<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de komende v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _2\"></span>. De kasstroompr<span class=\"_ _0\"></span>ognoses wer<span class=\"_ _0\"></span>den bepaald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad van Bes<span class=\"_ _0\"></span>tuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _0\"></span>ategisch bedrijfsplan.<span class=\"_ _0\"></span> Na v<span class=\"_ _0\"></span>ijf jaar <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgener<span class=\"_ _0\"></span>erende eenheid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _0\"></span>oor de div<span class=\"_ _0\"></span>isie van 5%.<span class=\"_ _2\"></span> Deze groeivoet is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an beschikbare marktinform<span class=\"_ _0\"></span>atie.<span class=\"_ _2\"></span> De belangrijks<span class=\"_ _0\"></span>te veronderste<span class=\"_ _0\"></span>llingen ge<span class=\"_ _0\"></span>bruikt in de beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an een mogelijk<span class=\"_ _0\"></span>e bijzondere w<span class=\"_ _2\"></span>aardevermindering zijn bepaald door<span class=\"_ _0\"></span> het management v<span class=\"_ _2\"></span>an het te rapporteren segment Digital Print &amp; Chemicals en zijn g<span class=\"_ _0\"></span>ebaseerd op pr<span class=\"_ _0\"></span>estaties uit het verleden en de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>at betreft mark<span class=\"_ _2\"></span>tontwikkeling<span class=\"_ _0\"></span>.Deze zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 10,43%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 12,86%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): 5%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws8b\">opbrengsten en brutow<span class=\"_ _0\"></span>instmarge: de opbr<span class=\"_ _0\"></span>engsten en de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e re\ue617ecteren de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het ma<span class=\"ws1\">-</span></span></span>nagement ge<span class=\"_ _0\"></span>baseerd op erv<span class=\"_ _0\"></span>aringen uit het v<span class=\"_ _0\"></span>erleden en rek<span class=\"_ _0\"></span>ening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek voor<span class=\"_ _2\"></span> het te rapporterensegment.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.4 Kasstroomgenererende eenheid O\ue61eset SolutionsOp 31 december 20<span class=\"_ _2\"></span>22 omvat de boe<span class=\"_ _0\"></span>kw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid O\ue618set Solutions geen g<span class=\"_ _0\"></span>oodwill.<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.2 Onderzoek op bijzondere waardevermindering van immateri\u00eble activa met onbepaalde gebruiksduurOp het einde v<span class=\"_ _0\"></span>an 2022 heeft de Gr<span class=\"_ _0\"></span>oep geen immateri\u00eb<span class=\"_ _0\"></span>le activa met onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur op de b<span class=\"_ _0\"></span>alans. 2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.3 Gebruik<span class=\"_ _0\"></span>sduur van immateri\u00eble activa met een bep<span class=\"_ _9\"></span>erkte gebruiksduurDe gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an een immaterieel actief is de periode,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarin het actief verw<span class=\"_ _0\"></span>acht wor<span class=\"_ _0\"></span>dt op een directe of op een in<span class=\"ws1\">-</span>directe wijz<span class=\"_ _0\"></span>e bij te drag<span class=\"_ _0\"></span>en tot de toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _2\"></span>an de Groep. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erworven technologie,<span class=\"_ _0\"></span> klantencontra<span class=\"_ _0\"></span>cten en -relaties zijn de mees<span class=\"_ _0\"></span>t belangrijke imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.V<span class=\"_ _2\"></span>oor verworven technologie is de sch<span class=\"_ _0\"></span>atting v<span class=\"_ _0\"></span>an de resterende g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span> gebaseerd op een analyse <span class=\"_ _0\"></span>van f<span class=\"_ _0\"></span>actoren zo<span class=\"_ _0\"></span>als typische productlev<span class=\"_ _0\"></span>enscycli in de industrie en technologische en economische ver<span class=\"_ _0\"></span>oudering voortk<span class=\"_ _0\"></span>omende hoofdzake<span class=\"_ _0\"></span>lijk uit verw<span class=\"_ _0\"></span>achte acties v<span class=\"_ _0\"></span>an concurrenten en potenti\u00eble concurr<span class=\"_ _0\"></span>enten.Op 31 december 20<span class=\"_ _2\"></span>22 bedroeg de nettoboekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de door de Gr<span class=\"_ _0\"></span>oep verworven technologie 21 miljoen euro (2<span class=\"_ _0\"></span>021: 0 miljoen euro).<span class=\"_ _0\"></span> Deze technology w<span class=\"_ _0\"></span>erd v<span class=\"_ _0\"></span>erworven door de o<span class=\"_ _0\"></span>vername v<span class=\"_ _2\"></span>an Inca Digital Printers (zie toelichting 19.1). De v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>worven technology v<span class=\"_ _2\"></span>an de Groep heeft een gewogen g<span class=\"_ _0\"></span>emiddelde rester<span class=\"_ _0\"></span>ende levensduur <span class=\"_ _0\"></span>van 9 j<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. De gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an immateri\u00eble activ<span class=\"_ _2\"></span>a wordt reg<span class=\"_ _0\"></span>elmatig beoordee<span class=\"_ _0\"></span>ld en herzien indien noodzakelijk.V<span class=\"_ _2\"></span>oor verworven kl<span class=\"_ _0\"></span>antencontracten en -r<span class=\"_ _0\"></span>elaties is de schatting <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>esterende ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> gebaseer<span class=\"_ _2\"></span>d op ratio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s die het verval <span class=\"_ _0\"></span>van klantenr<span class=\"_ _0\"></span>elaties w<span class=\"_ _0\"></span>eergeven.<span class=\"_ _2\"></span> V<span class=\"_ _2\"></span>oor de schatting v<span class=\"_ _0\"></span>an dergelijk<span class=\"_ _2\"></span>e ratio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s beoordeelt de Groep de w<span class=\"_ _2\"></span>aarschijnlijkheid dat bestaande contr<span class=\"_ _2\"></span>acten worden hernieuw<span class=\"_ _0\"></span>d. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> de beoordeling <span class=\"_ _0\"></span>van de w<span class=\"_ _2\"></span>aarschijnlijkheid dat bestaande contr<span class=\"_ _0\"></span>acten worden hernieu<span class=\"_ _0\"></span>wd,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den de vra<span class=\"_ _0\"></span>ag, de concurr<span class=\"_ _0\"></span>entie en andere fa<span class=\"_ _0\"></span>ctoren zoals technologische a\ue607<span class=\"_ _0\"></span>ankelijkheid en daarmee verband houdende <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>sunk costs<span class=\"_ _2\"></span>\u2019 in overweging g<span class=\"_ _0\"></span>enomen. Op 31 december<span class=\"_ _0\"></span> 2022 be<span class=\"_ _0\"></span>droeg de nettoboek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de door de Groep verworven kl<span class=\"_ _0\"></span>antencontracten en -r<span class=\"_ _0\"></span>elaties 1 miljoen euro (2<span class=\"_ _0\"></span>021: 9 miljoen euro<span class=\"_ _0\"></span>). Gedurende 2<span class=\"_ _0\"></span>022 w<span class=\"_ _0\"></span>erd er<span class=\"_ _0\"></span> een bijzonder<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlies g<span class=\"_ _0\"></span>eboekt op de kl<span class=\"_ _0\"></span>antencontracten toeg<span class=\"_ _0\"></span>ewezen a<span class=\"_ _0\"></span>an het segment Radiology Solutions ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro<span class=\"_ _0\"></span>. Dit teng<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an de jaarlijkse test op bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering. De door<span class=\"_ _2\"></span> de Groep verworven klantencontr<span class=\"_ _0\"></span>acten en -rela<span class=\"_ _0\"></span>ties hebben een geschatte g<span class=\"_ _0\"></span>ewogen g<span class=\"_ _0\"></span>emiddelde resterende g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span> van onge<span class=\"ws1\">-</span>veer<span class=\"_ _0\"></span> vijf jaar<span class=\"_ _2\"></span>. De ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an immateri\u00eble activ<span class=\"_ _2\"></span>a wordt rege<span class=\"_ _0\"></span>lmatig beoordeeld en her<span class=\"_ _0\"></span>zien indien noodzakelijk.Hoewel de Groep <span class=\"_ _0\"></span>van oor<span class=\"_ _0\"></span>deel is dat de g<span class=\"_ _0\"></span>ebruikte <span class=\"_ _0\"></span>veronderstellin<span class=\"_ _0\"></span>gen (zo<span class=\"_ _0\"></span>als de productlevenscycli en de r<span class=\"_ _2\"></span>atio\u2019<span class=\"_ _1\"></span>s die het verval van kl<span class=\"_ _0\"></span>antenrelaties w<span class=\"_ _0\"></span>eergev<span class=\"_ _0\"></span>en) geschik<span class=\"_ _0\"></span>t zijn, k<span class=\"_ _0\"></span>unnen belangrijk<span class=\"_ _0\"></span>e verschillen in actuele erv<span class=\"_ _0\"></span>aring een impact hebben op de toekomstig<span class=\"_ _0\"></span>e afschrijvingslast <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de Groep.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__63": {
   "value": ".<span class=\"_\"> </span>IMMA<span class=\"_ _2\"></span>TERI\u00cbLE A<span class=\"_ _0\"></span>CTIV<span class=\"_ _0\"></span>A EN GOODWILLImmateri\u00eble activaOnbepaalde Beperkte gebruiksduurgebruiksduurMILJOEN EUROAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _b4\"> </span>\ue61d\ue619\ue617<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue619<span class=\"_ _b5\"> </span>\ue619\ue61f<span class=\"_ _a6\"> </span>\ue619\ue61d<span class=\"_ _a1\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue61c\ue61f\ue615<span class=\"_ _a4\"> </span>\ue618\ue614<span class=\"_ _24d\"> </span>\ue615\ue61f\ue616V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2c4\"> </span>\ue61f\ue61e<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _96\"> </span>-<span class=\"_ _4f\"> </span>\ue61a<span class=\"_ _53\"> </span>(\ue61d)<span class=\"_ _53\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61bOvernames<span class=\"_ _14a\"> </span>-<span class=\"_ _231\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Afstotingen<span class=\"_ _14a\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-T<span class=\"_ _1\"></span>oegekende warmtekrachtcerti\ue614caten  -<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-en emissierechtenInvesteringsuitgaven<span class=\"_ _4c\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue61dBuitengebruikstellingen<span class=\"_ _2c6\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)<span class=\"_ _f6\"> </span>(\ue617)<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61f)<span class=\"_ _85\"> </span>(\ue616)<span class=\"_ _a8\"> </span>-<span class=\"_ _c7\"> </span>(\ue61d\ue61a)Ingebruikname activa in aanbouw<span class=\"_ _2a4\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _b4\"> </span>\ue61d\ue616\ue61e<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _b5\"> </span>\ue61d\ue614<span class=\"_ _a6\"> </span>\ue619\ue616<span class=\"_ _a1\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue61c\ue61f\ue614<span class=\"_ _a4\"> </span>\ue618\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue615\ue619\ue619V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2c7\"> </span>\ue61b<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61a<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue61fOvernames<span class=\"_ _2c8\"> </span>\ue61f<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue617T<span class=\"_ _1\"></span>oegekende warmtekrachtcerti\ue614caten  -<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _85\"> </span>(\ue61f)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)en emissierechtenInvesteringsuitgaven<span class=\"_ _4c\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue619Buitengebruikstellingen<span class=\"_ _18b\"> </span>(\ue61f)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _9b\"> </span>(\ue618)<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _22\"> </span>-<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61c)Ingebruikname activa in aanbouw<span class=\"_ _2a4\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _b4\"> </span>\ue61d\ue616\ue617<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _b5\"> </span>\ue615\ue61c<span class=\"_ _a6\"> </span>\ue619\ue61d<span class=\"_ _a1\"> </span>\ue618<span class=\"_ _c0\"> </span>\ue61c\ue61d\ue61c<span class=\"_ _a4\"> </span>\ue618\ue614<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue615\ue616\ue617Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue614\ue619)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _fe\"> </span>(\ue619\ue61f)<span class=\"_ _2b9\"> </span>(\ue61d\ue61c)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61f\ue61d)<span class=\"_ _a7\"> </span>(\ue618\ue618)<span class=\"_ _53\"> </span><span class=\"ffb\">-<span class=\"_ _2c1\"> </span></span>(\ue61d\ue619\ue61f)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _20f\"> </span>(\ue617)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _236\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _c8\"> </span>(\ue61d\ue61a)Afschrijvingen van het jaar<span class=\"_ _2c9\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue616)<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61f)<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue619)Bijzondere waardeverminderingsverliezen<span class=\"_ _272\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Buitengebruikstellingen<span class=\"_ _2c6\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _7f\"> </span>\ue617<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue61fOverboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue617\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue61f)<span class=\"_ _fe\"> </span>(\ue61d\ue614)<span class=\"_ _2b9\"> </span>(\ue61d\ue617)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61f\ue615)<span class=\"_ _a7\"> </span>(\ue618\ue61f)<span class=\"_ _53\"> </span>-<span class=\"_ _2c1\"> </span>(\ue61d\ue618\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _20f\"> </span>(\ue61f)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue618)Afstotingen<span class=\"_ _14a\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Afschrijvingen van het jaar<span class=\"_ _2c9\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _9b\"> </span>(\ue618)<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61b)Bijzondere waardeverminderingsverliezen<span class=\"_ _137\"> </span>(\ue619\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c7\"> </span>(\ue619\ue61a)Buitengebruikstellingen<span class=\"_ _20d\"> </span>\ue61f<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _bf\"> </span>\ue618<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a1\"> </span>\ue619Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue61c\ue615\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue61f)<span class=\"_ _fe\"> </span>(\ue61d\ue617)<span class=\"_ _2b9\"> </span>(\ue619\ue61f)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61d\ue61e)<span class=\"_ _a7\"> </span>(\ue618\ue619)<span class=\"_ _53\"> </span>-<span class=\"_ _2c1\"> </span>(\ue619\ue61d\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fBoekwaarde per \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _1e0\"> </span>\ue61f\ue617\ue618<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a6\"> </span>\ue61d\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _4f\"> </span>\ue616<span class=\"_ _236\"> </span>\ue61a<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue61c\ue616Boekwaarde per \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _1e0\"> </span>\ue61f\ue61c\ue61e<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-\ue61b<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue61b\ue61aBoekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _f8\"> </span>\ue61f\ue61c\ue614<span class=\"_ _231\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61c<span class=\"_ _7b\"> </span>\ue61c<span class=\"_ _7f\"> </span>\ue61c<span class=\"_ _7b\"> </span>\ue61c<span class=\"_ _236\"> </span>\ue618<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue619\ue614In 2022 be<span class=\"_ _0\"></span>dragen de in<span class=\"_ _2\"></span>vesteringsuitgaven <span class=\"_ _0\"></span>voor imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a 7 miljoen euro (20<span class=\"_ _0\"></span>21: 1 miljoen euro) en ha<span class=\"_ _0\"></span>dden voor<span class=\"_ _0\"></span><span class=\"ls1 ws1\">-</span>namelijk betr<span class=\"_ _0\"></span>ekking op softw<span class=\"_ _2\"></span>are, licenties en emis<span class=\"_ _0\"></span>sierechten. Ov<span class=\"_ _0\"></span>ernames in 202<span class=\"_ _0\"></span>2 hebben betrekking op de o<span class=\"_ _0\"></span>vername van Inca (zie toe<span class=\"_ _0\"></span>lichting 19.1).<span class=\"_ _2\"></span> Op het einde v<span class=\"_ _0\"></span>an 2022 heeft de Gr<span class=\"_ _0\"></span>oep geen immateri\u00eb<span class=\"_ _0\"></span>le activa met onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur<span class=\"_ _2\"></span>. De Groep heeft onderz<span class=\"_ _0\"></span>ocht of er een indicatie is die w<span class=\"_ _0\"></span>ijst op een mogelijk<span class=\"_ _0\"></span>e bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering voor de imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a met beperkte gebruik<span class=\"_ _0\"></span>sduur<span class=\"_ _2\"></span>. Deze tests hebben g<span class=\"_ _0\"></span>eleid tot het boeken <span class=\"_ _0\"></span>van een bijz<span class=\"_ _0\"></span>onder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies voor<span class=\"_ _2\"></span> het segment Radiology Solutions (zie toelichting 2<span class=\"_ _2\"></span>7.1.2). Het management v<span class=\"_ _2\"></span>an de Groep heeft op het einde v<span class=\"_ _0\"></span>an 2022 beoor<span class=\"_ _0\"></span>deeld of de gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an haar belangrijk<span class=\"_ _0\"></span>ste immate<span class=\"ws1\">-</span>ri\u00eble activ<span class=\"_ _0\"></span>a nog terecht is. Dit r<span class=\"_ _0\"></span>esulteerde niet in een her<span class=\"_ _0\"></span>ziening v<span class=\"_ _0\"></span>an de afschrijvingstermijnen v<span class=\"_ _2\"></span>an immateri\u00eble activa die behoren tot de business segmenten He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _1\"></span>, Radiology Solutions en Digital Print &amp; Chemicals.Meer inform<span class=\"_ _0\"></span>atie omtrent de onderliggende <span class=\"_ _0\"></span>veronderstellin<span class=\"_ _0\"></span>gen met betrekkin<span class=\"_ _0\"></span>g tot de gebruiksduur<span class=\"_ _2\"></span> wordt vers<span class=\"_ _0\"></span>trekt <span class=\"_ _0\"></span>in toe<span class=\"ws1\">-</span>lichting 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.3.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1 Onderzoek op bijzondere waardevermindering van go<span class=\"_ _9\"></span>odwillV<span class=\"_ _2\"></span>oor de jaarr<span class=\"_ _0\"></span>ekening v<span class=\"_ _2\"></span>an de Groep wordt de g<span class=\"_ _0\"></span>oodwill jaarlijk<span class=\"_ _0\"></span>s onderzocht op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g en telkens er<span class=\"_ _0\"></span> een aanw<span class=\"_ _0\"></span>ijzing is die wijst op een mog<span class=\"_ _0\"></span>elijke bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.<span class=\"_ _0\"></span> In het kader <span class=\"_ _0\"></span>van het onderz<span class=\"_ _0\"></span>oek op bijz<span class=\"_ _0\"></span>ondere wa<span class=\"_ _0\"></span>ardevermindering is g<span class=\"_ _0\"></span>oodwill toege<span class=\"_ _0\"></span>kend aan een kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheid.In over<span class=\"_ _0\"></span>eenstemming met de de\ue616nitie v<span class=\"_ _0\"></span>an kasstroom<span class=\"_ _0\"></span>genererende eenheid heef<span class=\"_ _0\"></span>t het management v<span class=\"_ _2\"></span>an de Groep, de te r<span class=\"_ _2\"></span>appor<span class=\"ls1 ws1\">-</span>teren segmenten als kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheden ge\u00efdenti\ue616ceer<span class=\"_ _0\"></span>d, zijnde Agf<span class=\"_ _0\"></span>a Healthcare IT<span class=\"_ _1\"></span>, Radiology Solutions, Digital Print &amp; Chemicals en O\ue618set Solutions. Het te r<span class=\"_ _2\"></span>apporteren segment vertegenw<span class=\"_ _0\"></span>oordigt het laags<span class=\"_ _0\"></span>te niveau binnen de Gr<span class=\"_ _0\"></span>oep wa<span class=\"_ _0\"></span>arop goodwill opg<span class=\"_ _0\"></span>evolg<span class=\"_ _0\"></span>d wordt <span class=\"_ _0\"></span>voor interne m<span class=\"_ _0\"></span>anagementdoeleinden (zie toelichtin<span class=\"_ _0\"></span>g 6 \u2018T<span class=\"_ _1\"></span>e rapporteren segmenten<span class=\"_ _2\"></span>\u2019).Op het einde v<span class=\"_ _0\"></span>an 2022 w<span class=\"_ _0\"></span>erd de g<span class=\"_ _0\"></span>oodwill toebehorend a<span class=\"_ _0\"></span>an de segmenten HealthCare IT<span class=\"_ _1\"></span>, Radiology Solutions en Digital Print &amp; Chemicals getest op bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.<span class=\"_ _0\"></span> Deze test <span class=\"_ _0\"></span>was niet <span class=\"_ _0\"></span>vereist v<span class=\"_ _0\"></span>oor het segment O\ue618set Solutions,<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> de goodwill toegew<span class=\"_ _0\"></span>ezen a<span class=\"_ _0\"></span>an het segment O\ue618set Solutions reeds in de voor<span class=\"_ _0\"></span>gaande jaren v<span class=\"_ _0\"></span>olledig afgew<span class=\"_ _2\"></span>aardeerd w<span class=\"_ _2\"></span>as.Goodwill wor<span class=\"_ _2\"></span>dt getoetst voor bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering door<span class=\"_ _0\"></span> de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an elke kas<span class=\"_ _0\"></span>stroomgener<span class=\"_ _0\"></span>erende een<span class=\"ws1\">-</span>heid te verg<span class=\"_ _0\"></span>elijken met haar<span class=\"_ _2\"></span> realiseerbare <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de. De re<span class=\"_ _2\"></span>aliseerbare wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheid is be<span class=\"ws1\">-</span>paald aan de hand <span class=\"_ _0\"></span>van de ber<span class=\"_ _0\"></span>ekende bedrijfs<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>. De bedrijfsw<span class=\"_ _2\"></span>aarde wordt bep<span class=\"_ _0\"></span>aald als de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van v<span class=\"_ _0\"></span>erwach<span class=\"ws1\">-</span>te toekomstig<span class=\"_ _0\"></span>e kasstromen,<span class=\"_ _0\"></span> welk<span class=\"_ _0\"></span>e wor<span class=\"_ _0\"></span>den afgeleid v<span class=\"_ _2\"></span>an de huidige langetermijnplanning <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep.De disconteringsv<span class=\"_ _0\"></span>oet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt in de bepaling v<span class=\"_ _2\"></span>an de contante waarde v<span class=\"_ _2\"></span>an de verwachte toek<span class=\"_ _2\"></span>omstige kasstromen is een disconteringsv<span class=\"_ _0\"></span>oet die gebaseer<span class=\"_ _0\"></span>d is op een gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC).<span class=\"_ _0\"></span> De gewog<span class=\"_ _0\"></span>en gemiddelde ka<span class=\"ws1\">-</span>pitaalkost is g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d op deze v<span class=\"_ _2\"></span>an een gemiddelde marktdeelnemer<span class=\"_ _2\"></span> van een groep v<span class=\"_ _2\"></span>an peers waarbij een extr<span class=\"_ _2\"></span>a risicocom<span class=\"ws1\">-</span>ponent toegevoeg<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>d aan de kost <span class=\"_ _0\"></span>van eig<span class=\"_ _0\"></span>en vermogen.<span class=\"_ _0\"></span> De kost v<span class=\"_ _2\"></span>an vreemd vermog<span class=\"_ _0\"></span>en is gebaseer<span class=\"_ _0\"></span>d op voorw<span class=\"_ _0\"></span>aarden die verge<span class=\"_ _0\"></span>lijkbare bedrijv<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> hun langetermijn\ue616nancierin<span class=\"_ _0\"></span>g zouden kunnen onderh<span class=\"_ _0\"></span>andelen.De disconteringsv<span class=\"_ _0\"></span>oet is voor<span class=\"_ _0\"></span> elke kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>ende eenheid afzonderlijk bere<span class=\"_ _0\"></span>kend op basis <span class=\"_ _0\"></span>van de v<span class=\"_ _0\"></span>erhouding schuld<span class=\"ws1\">-</span>graa<span class=\"_ _0\"></span>d versus eigen <span class=\"_ _0\"></span>vermogen v<span class=\"_ _2\"></span>an elke groep v<span class=\"_ _2\"></span>an peers. De disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost bij wijz<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an iteratie<span class=\"_ _2\"></span>.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>1 Kasstroomgenererende eenheid Agfa HealthCare ITOp 31 december 20<span class=\"_ _2\"></span>22 bedraagt de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> 217 miljoen euro<span class=\"_ _2\"></span>. Per<span class=\"_ _2\"></span> jaareinde 2022 heef<span class=\"_ _0\"></span>t de Groep de goodwill be<span class=\"_ _0\"></span>horende tot de kasstroom<span class=\"_ _0\"></span>generer<span class=\"_ _0\"></span>ende eenheid Agfa HealthCar<span class=\"_ _0\"></span>e IT g<span class=\"_ _0\"></span>etoetst op een mogelijk<span class=\"_ _0\"></span>e bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering.Rekenin<span class=\"_ _0\"></span>g houdend met de gebruik<span class=\"_ _0\"></span>te veronders<span class=\"_ _0\"></span>tellingen is de bedrijfs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheid groter<span class=\"_ _0\"></span> dan haar<span class=\"_ _0\"></span> boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde en is er<span class=\"_ _0\"></span> geen bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t.De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt bepaald op basis <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomv<span class=\"_ _0\"></span>oor<span class=\"ws1\">-</span>spellingen o<span class=\"_ _0\"></span>ver de k<span class=\"_ _2\"></span>omende vijf jaar<span class=\"_ _2\"></span>. De kasstroomprognoses w<span class=\"_ _0\"></span>erden bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad v<span class=\"_ _2\"></span>an Bestuur g<span class=\"_ _0\"></span>oedgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _2\"></span>ategisch bedrijfsplan. Na v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _0\"></span> wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende een<span class=\"ws1\">-</span>heid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _0\"></span>oor de div<span class=\"_ _0\"></span>isie Information <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>echnology Solutions (IT<span class=\"_ _0\"></span>-oplossingen) van 1,5%.<span class=\"_ _2\"></span> Deze groeivoet is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an beschikbare mark<span class=\"_ _0\"></span>tinformatie<span class=\"_ _2\"></span>. De belangrijkste v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _0\"></span>gen gebruik<span class=\"_ _2\"></span>t in de beoordeling <span class=\"_ _0\"></span>van een mog<span class=\"_ _0\"></span>elijke bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering zijn bepaald door<span class=\"_ _0\"></span> het management <span class=\"_ _0\"></span>van het te r<span class=\"_ _2\"></span>apporteren segment Agfa He<span class=\"_ _2\"></span>althCare IT en zijn g<span class=\"_ _0\"></span>ebaseerd op pr<span class=\"_ _0\"></span>estaties uit het verle<span class=\"_ _0\"></span>den en de verw<span class=\"_ _0\"></span>achtingen w<span class=\"_ _2\"></span>at betreft marktont<span class=\"ws1\">-</span>wikke<span class=\"_ _0\"></span>ling.Deze zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 10,15% (2<span class=\"_ _0\"></span>021: 7<span class=\"_ _2\"></span>,91%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 12,43% (20<span class=\"_ _0\"></span>21: 9,51%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): 1,5% voor<span class=\"_ _2\"></span> IT-oplossin<span class=\"_ _0\"></span>gen (2021: 1,5%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05 (2021: US dollar<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>euro: 1,13);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws8b\">opbrengsten en brutow<span class=\"_ _0\"></span>instmarge: de opbr<span class=\"_ _0\"></span>engsten en de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e re\ue617ecteren de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het ma<span class=\"ws1\">-</span></span></span>nagement ge<span class=\"_ _0\"></span>baseerd op erv<span class=\"_ _0\"></span>aringen uit het v<span class=\"_ _0\"></span>erleden en rek<span class=\"_ _0\"></span>ening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek voor<span class=\"_ _2\"></span> het te rapporterensegment.Er w<span class=\"_ _0\"></span>erd een sensitiviteitsan<span class=\"_ _0\"></span>alyse uitgevoer<span class=\"_ _0\"></span>d w<span class=\"_ _0\"></span>aarbij het e\ue618ect onderzocht <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>van een r<span class=\"_ _0\"></span>edelijkerwijs mog<span class=\"_ _0\"></span>elijke v<span class=\"_ _0\"></span>erho<span class=\"ws1\">-</span>ging v<span class=\"_ _0\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC) met 100 b<span class=\"_ _0\"></span>asispunten. Dez<span class=\"_ _0\"></span>e sensitiviteitsanalyses hebben g<span class=\"_ _0\"></span>een risico op een mogelijks bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering onthuld. Op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an voornoemde gev<span class=\"_ _0\"></span>oeligheidsanalyse is het management erv<span class=\"_ _0\"></span>an overtuig<span class=\"_ _0\"></span>d dat een re<span class=\"_ _0\"></span>delijkerwijs moge<span class=\"_ _0\"></span>lijke wijzigin<span class=\"_ _0\"></span>g in een belangrijk<span class=\"_ _0\"></span>e veronderste<span class=\"_ _0\"></span>lling w<span class=\"_ _0\"></span>aarop het management zijn bep<span class=\"_ _0\"></span>aling v<span class=\"_ _0\"></span>an de realiseerb<span class=\"_ _0\"></span>are w<span class=\"_ _2\"></span>aarde van de eenheid heeft g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d, geen a<span class=\"_ _0\"></span>anleiding zal geven tot het boeken v<span class=\"_ _2\"></span>an een <span class=\"_ _9\"></span>bijzonder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.2 Kasstroomgenererende eenheid Radiology SolutionsOp 31 december 20<span class=\"_ _2\"></span>22 is de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Radiology Solutions <span class=\"_ _0\"></span>volle<span class=\"ws1\">-</span>dig afgew<span class=\"_ _2\"></span>aardeerd. <span class=\"_ _0\"></span>Als gevolg v<span class=\"_ _2\"></span>an een sterk verhoogde <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>ACC in combinatie met een a<span class=\"_ _0\"></span>chteruitgang v<span class=\"_ _2\"></span>an het business plan, is geblek<span class=\"_ _0\"></span>en dat de berek<span class=\"_ _2\"></span>ende bedrijfswaar<span class=\"_ _2\"></span>de van de eenheid lager<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>as dan de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>. Bijgevolg wer<span class=\"_ _0\"></span>d er een bijz<span class=\"_ _0\"></span>onder wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt ten belope <span class=\"_ _0\"></span>van 7<span class=\"_ _0\"></span>0 miljoen euro op goodw<span class=\"_ _0\"></span>ill en ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro op im<span class=\"ws1\">-</span>materi\u00eble v<span class=\"_ _2\"></span>aste activa met beperk<span class=\"_ _0\"></span>te gebruiksduur<span class=\"_ _2\"></span> in overige bedrijfsk<span class=\"_ _0\"></span>osten (zie toelichting 9). De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa Radiology Solutions wor<span class=\"_ _2\"></span>dt bepaald op basis v<span class=\"_ _0\"></span>an kasstroom<span class=\"ws1\">-</span>voorspelling<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de komende v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _2\"></span>. De kasstroompr<span class=\"_ _0\"></span>ognoses wer<span class=\"_ _0\"></span>den bepaald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad van Bes<span class=\"_ _0\"></span>tuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _0\"></span>ategisch bedrijfsplan.<span class=\"_ _0\"></span> Na v<span class=\"_ _0\"></span>ijf jaar <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgener<span class=\"_ _0\"></span>erende eenheid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _2\"></span>an -3,87%. De groeivoeten zijn afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _2\"></span>an beschikbare markt<span class=\"ws1\">-</span>informatie<span class=\"_ _2\"></span>. De gewogen g<span class=\"_ _0\"></span>emiddelde groeivoet is g<span class=\"_ _0\"></span>estegen ten opzichte <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>vorige jaar<span class=\"_ _2\"></span> omwille v<span class=\"_ _0\"></span>an het feit dat het segment Direct Radiogr<span class=\"_ _0\"></span>aphy (DR),<span class=\"_ _0\"></span> dat een positieve gr<span class=\"_ _0\"></span>oeivoet heeft,<span class=\"_ _0\"></span> aan gewicht g<span class=\"_ _0\"></span>ewonnen heeft in het bedrijfsplan.<span class=\"_ _0\"></span> De belangrijks<span class=\"_ _0\"></span>te veronderste<span class=\"_ _0\"></span>llingen ge<span class=\"_ _0\"></span>bruikt zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 9,<span class=\"_ _0\"></span>79% (2021: 7<span class=\"_ _2\"></span>,94%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 1<span class=\"_ _0\"></span>3,18% (2021: 9,6<span class=\"_ _0\"></span>7%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): -3,87% (20<span class=\"_ _0\"></span>21: -0,19%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">zilverprijzen: 20<span class=\"_ _0\"></span>,5 US dollar/T<span class=\"_ _2\"></span>roz.<span class=\"_ _0\"></span> (2021: 25 US dollar<span class=\"_ _0\"></span>/T<span class=\"_ _2\"></span>roz.);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05 (2021: US dollar<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>euro: 1,13);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 lsa ws27\">opbrengsten en brutowins<span class=\"_ _0\"></span>tmarge: de opbr<span class=\"_ _0\"></span>engsten en de brutow<span class=\"_ _0\"></span>instmarge r<span class=\"_ _0\"></span>e\ue617ecteren de verw<span class=\"_ _2\"></span>achtingen van het m<span class=\"_ _0\"></span>anage<span class=\"ls1 ws1\">-</span></span></span>ment gebaseer<span class=\"_ _2\"></span>d op er<span class=\"_ _9\"></span>varing<span class=\"_ _0\"></span>en uit het verleden en r<span class=\"_ _0\"></span>ekening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek v<span class=\"_ _0\"></span>oor het te r<span class=\"_ _2\"></span>apporteren segment.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.3 Kasstroomgenererende eenheid Digital Print &amp; ChemicalsOp 31 december 20<span class=\"_ _2\"></span>22 bedraagt de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Digital Print &amp; Che<span class=\"ws1\">-</span>micals 2 miljoen euro<span class=\"_ _0\"></span>. P<span class=\"_ _2\"></span>er jaareinde 20<span class=\"_ _0\"></span>22 heeft de Groep de g<span class=\"_ _0\"></span>oodwill behorende tot de kas<span class=\"_ _0\"></span>stroomgener<span class=\"_ _0\"></span>erende eenheid Digital Print &amp; Chemicals getoetst op een mog<span class=\"_ _0\"></span>elijke bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.Rekenin<span class=\"_ _0\"></span>g houdend met de gebruik<span class=\"_ _0\"></span>te veronders<span class=\"_ _0\"></span>tellingen is de bedrijfs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de eenheid groter dan haar<span class=\"_ _2\"></span> boekw<span class=\"_ _0\"></span>aarde en is er g<span class=\"_ _0\"></span>een bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt.De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Digital Print &amp; Chemicals w<span class=\"_ _0\"></span>ordt bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an kasstroom<span class=\"ws1\">-</span>voorspelling<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de komende v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _2\"></span>. De kasstroompr<span class=\"_ _0\"></span>ognoses wer<span class=\"_ _0\"></span>den bepaald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad van Bes<span class=\"_ _0\"></span>tuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _0\"></span>ategisch bedrijfsplan.<span class=\"_ _0\"></span> Na v<span class=\"_ _0\"></span>ijf jaar <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgener<span class=\"_ _0\"></span>erende eenheid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _0\"></span>oor de div<span class=\"_ _0\"></span>isie van 5%.<span class=\"_ _2\"></span> Deze groeivoet is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an beschikbare marktinform<span class=\"_ _0\"></span>atie.<span class=\"_ _2\"></span> De belangrijks<span class=\"_ _0\"></span>te veronderste<span class=\"_ _0\"></span>llingen ge<span class=\"_ _0\"></span>bruikt in de beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an een mogelijk<span class=\"_ _0\"></span>e bijzondere w<span class=\"_ _2\"></span>aardevermindering zijn bepaald door<span class=\"_ _0\"></span> het management v<span class=\"_ _2\"></span>an het te rapporteren segment Digital Print &amp; Chemicals en zijn g<span class=\"_ _0\"></span>ebaseerd op pr<span class=\"_ _0\"></span>estaties uit het verleden en de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>at betreft mark<span class=\"_ _2\"></span>tontwikkeling<span class=\"_ _0\"></span>.Deze zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 10,43%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 12,86%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): 5%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws8b\">opbrengsten en brutow<span class=\"_ _0\"></span>instmarge: de opbr<span class=\"_ _0\"></span>engsten en de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e re\ue617ecteren de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het ma<span class=\"ws1\">-</span></span></span>nagement ge<span class=\"_ _0\"></span>baseerd op erv<span class=\"_ _0\"></span>aringen uit het v<span class=\"_ _0\"></span>erleden en rek<span class=\"_ _0\"></span>ening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek voor<span class=\"_ _2\"></span> het te rapporterensegment.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.4 Kasstroomgenererende eenheid O\ue61eset SolutionsOp 31 december 20<span class=\"_ _2\"></span>22 omvat de boe<span class=\"_ _0\"></span>kw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid O\ue618set Solutions geen g<span class=\"_ _0\"></span>oodwill.<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.2 Onderzoek op bijzondere waardevermindering van immateri\u00eble activa met onbepaalde gebruiksduurOp het einde v<span class=\"_ _0\"></span>an 2022 heeft de Gr<span class=\"_ _0\"></span>oep geen immateri\u00eb<span class=\"_ _0\"></span>le activa met onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur op de b<span class=\"_ _0\"></span>alans. 2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.3 Gebruik<span class=\"_ _0\"></span>sduur van immateri\u00eble activa met een bep<span class=\"_ _9\"></span>erkte gebruiksduurDe gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an een immaterieel actief is de periode,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarin het actief verw<span class=\"_ _0\"></span>acht wor<span class=\"_ _0\"></span>dt op een directe of op een in<span class=\"ws1\">-</span>directe wijz<span class=\"_ _0\"></span>e bij te drag<span class=\"_ _0\"></span>en tot de toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _2\"></span>an de Groep. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erworven technologie,<span class=\"_ _0\"></span> klantencontra<span class=\"_ _0\"></span>cten en -relaties zijn de mees<span class=\"_ _0\"></span>t belangrijke imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.V<span class=\"_ _2\"></span>oor verworven technologie is de sch<span class=\"_ _0\"></span>atting v<span class=\"_ _0\"></span>an de resterende g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span> gebaseerd op een analyse <span class=\"_ _0\"></span>van f<span class=\"_ _0\"></span>actoren zo<span class=\"_ _0\"></span>als typische productlev<span class=\"_ _0\"></span>enscycli in de industrie en technologische en economische ver<span class=\"_ _0\"></span>oudering voortk<span class=\"_ _0\"></span>omende hoofdzake<span class=\"_ _0\"></span>lijk uit verw<span class=\"_ _0\"></span>achte acties v<span class=\"_ _0\"></span>an concurrenten en potenti\u00eble concurr<span class=\"_ _0\"></span>enten.Op 31 december 20<span class=\"_ _2\"></span>22 bedroeg de nettoboekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de door de Gr<span class=\"_ _0\"></span>oep verworven technologie 21 miljoen euro (2<span class=\"_ _0\"></span>021: 0 miljoen euro).<span class=\"_ _0\"></span> Deze technology w<span class=\"_ _0\"></span>erd v<span class=\"_ _0\"></span>erworven door de o<span class=\"_ _0\"></span>vername v<span class=\"_ _2\"></span>an Inca Digital Printers (zie toelichting 19.1). De v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>worven technology v<span class=\"_ _2\"></span>an de Groep heeft een gewogen g<span class=\"_ _0\"></span>emiddelde rester<span class=\"_ _0\"></span>ende levensduur <span class=\"_ _0\"></span>van 9 j<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. De gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an immateri\u00eble activ<span class=\"_ _2\"></span>a wordt reg<span class=\"_ _0\"></span>elmatig beoordee<span class=\"_ _0\"></span>ld en herzien indien noodzakelijk.V<span class=\"_ _2\"></span>oor verworven kl<span class=\"_ _0\"></span>antencontracten en -r<span class=\"_ _0\"></span>elaties is de schatting <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>esterende ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> gebaseer<span class=\"_ _2\"></span>d op ratio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s die het verval <span class=\"_ _0\"></span>van klantenr<span class=\"_ _0\"></span>elaties w<span class=\"_ _0\"></span>eergeven.<span class=\"_ _2\"></span> V<span class=\"_ _2\"></span>oor de schatting v<span class=\"_ _0\"></span>an dergelijk<span class=\"_ _2\"></span>e ratio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s beoordeelt de Groep de w<span class=\"_ _2\"></span>aarschijnlijkheid dat bestaande contr<span class=\"_ _2\"></span>acten worden hernieuw<span class=\"_ _0\"></span>d. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> de beoordeling <span class=\"_ _0\"></span>van de w<span class=\"_ _2\"></span>aarschijnlijkheid dat bestaande contr<span class=\"_ _0\"></span>acten worden hernieu<span class=\"_ _0\"></span>wd,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den de vra<span class=\"_ _0\"></span>ag, de concurr<span class=\"_ _0\"></span>entie en andere fa<span class=\"_ _0\"></span>ctoren zoals technologische a\ue607<span class=\"_ _0\"></span>ankelijkheid en daarmee verband houdende <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>sunk costs<span class=\"_ _2\"></span>\u2019 in overweging g<span class=\"_ _0\"></span>enomen. Op 31 december<span class=\"_ _0\"></span> 2022 be<span class=\"_ _0\"></span>droeg de nettoboek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de door de Groep verworven kl<span class=\"_ _0\"></span>antencontracten en -r<span class=\"_ _0\"></span>elaties 1 miljoen euro (2<span class=\"_ _0\"></span>021: 9 miljoen euro<span class=\"_ _0\"></span>). Gedurende 2<span class=\"_ _0\"></span>022 w<span class=\"_ _0\"></span>erd er<span class=\"_ _0\"></span> een bijzonder<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlies g<span class=\"_ _0\"></span>eboekt op de kl<span class=\"_ _0\"></span>antencontracten toeg<span class=\"_ _0\"></span>ewezen a<span class=\"_ _0\"></span>an het segment Radiology Solutions ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro<span class=\"_ _0\"></span>. Dit teng<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an de jaarlijkse test op bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering. De door<span class=\"_ _2\"></span> de Groep verworven klantencontr<span class=\"_ _0\"></span>acten en -rela<span class=\"_ _0\"></span>ties hebben een geschatte g<span class=\"_ _0\"></span>ewogen g<span class=\"_ _0\"></span>emiddelde resterende g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span> van onge<span class=\"ws1\">-</span>veer<span class=\"_ _0\"></span> vijf jaar<span class=\"_ _2\"></span>. De ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an immateri\u00eble activ<span class=\"_ _2\"></span>a wordt rege<span class=\"_ _0\"></span>lmatig beoordeeld en her<span class=\"_ _0\"></span>zien indien noodzakelijk.Hoewel de Groep <span class=\"_ _0\"></span>van oor<span class=\"_ _0\"></span>deel is dat de g<span class=\"_ _0\"></span>ebruikte <span class=\"_ _0\"></span>veronderstellin<span class=\"_ _0\"></span>gen (zo<span class=\"_ _0\"></span>als de productlevenscycli en de r<span class=\"_ _2\"></span>atio\u2019<span class=\"_ _1\"></span>s die het verval van kl<span class=\"_ _0\"></span>antenrelaties w<span class=\"_ _0\"></span>eergev<span class=\"_ _0\"></span>en) geschik<span class=\"_ _0\"></span>t zijn, k<span class=\"_ _0\"></span>unnen belangrijk<span class=\"_ _0\"></span>e verschillen in actuele erv<span class=\"_ _0\"></span>aring een impact hebben op de toekomstig<span class=\"_ _0\"></span>e afschrijvingslast <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de Groep.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__62": {
   "value": ".<span class=\"_\"> </span>IMMA<span class=\"_ _2\"></span>TERI\u00cbLE A<span class=\"_ _0\"></span>CTIV<span class=\"_ _0\"></span>A EN GOODWILLImmateri\u00eble activaOnbepaalde Beperkte gebruiksduurgebruiksduurMILJOEN EUROAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _b4\"> </span>\ue61d\ue619\ue617<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue619<span class=\"_ _b5\"> </span>\ue619\ue61f<span class=\"_ _a6\"> </span>\ue619\ue61d<span class=\"_ _a1\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue61c\ue61f\ue615<span class=\"_ _a4\"> </span>\ue618\ue614<span class=\"_ _24d\"> </span>\ue615\ue61f\ue616V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2c4\"> </span>\ue61f\ue61e<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _96\"> </span>-<span class=\"_ _4f\"> </span>\ue61a<span class=\"_ _53\"> </span>(\ue61d)<span class=\"_ _53\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61bOvernames<span class=\"_ _14a\"> </span>-<span class=\"_ _231\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Afstotingen<span class=\"_ _14a\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-T<span class=\"_ _1\"></span>oegekende warmtekrachtcerti\ue614caten  -<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-en emissierechtenInvesteringsuitgaven<span class=\"_ _4c\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue61dBuitengebruikstellingen<span class=\"_ _2c6\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)<span class=\"_ _f6\"> </span>(\ue617)<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61f)<span class=\"_ _85\"> </span>(\ue616)<span class=\"_ _a8\"> </span>-<span class=\"_ _c7\"> </span>(\ue61d\ue61a)Ingebruikname activa in aanbouw<span class=\"_ _2a4\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _b4\"> </span>\ue61d\ue616\ue61e<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _b5\"> </span>\ue61d\ue614<span class=\"_ _a6\"> </span>\ue619\ue616<span class=\"_ _a1\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue61c\ue61f\ue614<span class=\"_ _a4\"> </span>\ue618\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue615\ue619\ue619V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2c7\"> </span>\ue61b<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61a<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue61fOvernames<span class=\"_ _2c8\"> </span>\ue61f<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue617T<span class=\"_ _1\"></span>oegekende warmtekrachtcerti\ue614caten  -<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _85\"> </span>(\ue61f)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)en emissierechtenInvesteringsuitgaven<span class=\"_ _4c\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue619Buitengebruikstellingen<span class=\"_ _18b\"> </span>(\ue61f)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _9b\"> </span>(\ue618)<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _22\"> </span>-<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61c)Ingebruikname activa in aanbouw<span class=\"_ _2a4\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _b4\"> </span>\ue61d\ue616\ue617<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _b5\"> </span>\ue615\ue61c<span class=\"_ _a6\"> </span>\ue619\ue61d<span class=\"_ _a1\"> </span>\ue618<span class=\"_ _c0\"> </span>\ue61c\ue61d\ue61c<span class=\"_ _a4\"> </span>\ue618\ue614<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue615\ue616\ue617Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue614\ue619)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _fe\"> </span>(\ue619\ue61f)<span class=\"_ _2b9\"> </span>(\ue61d\ue61c)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61f\ue61d)<span class=\"_ _a7\"> </span>(\ue618\ue618)<span class=\"_ _53\"> </span><span class=\"ffb\">-<span class=\"_ _2c1\"> </span></span>(\ue61d\ue619\ue61f)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _20f\"> </span>(\ue617)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _236\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _c8\"> </span>(\ue61d\ue61a)Afschrijvingen van het jaar<span class=\"_ _2c9\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue616)<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61f)<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue619)Bijzondere waardeverminderingsverliezen<span class=\"_ _272\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Buitengebruikstellingen<span class=\"_ _2c6\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _7f\"> </span>\ue617<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue61fOverboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue617\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue61f)<span class=\"_ _fe\"> </span>(\ue61d\ue614)<span class=\"_ _2b9\"> </span>(\ue61d\ue617)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61f\ue615)<span class=\"_ _a7\"> </span>(\ue618\ue61f)<span class=\"_ _53\"> </span>-<span class=\"_ _2c1\"> </span>(\ue61d\ue618\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _20f\"> </span>(\ue61f)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue618)Afstotingen<span class=\"_ _14a\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Afschrijvingen van het jaar<span class=\"_ _2c9\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _9b\"> </span>(\ue618)<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61b)Bijzondere waardeverminderingsverliezen<span class=\"_ _137\"> </span>(\ue619\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c7\"> </span>(\ue619\ue61a)Buitengebruikstellingen<span class=\"_ _20d\"> </span>\ue61f<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _bf\"> </span>\ue618<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a1\"> </span>\ue619Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue61c\ue615\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue61f)<span class=\"_ _fe\"> </span>(\ue61d\ue617)<span class=\"_ _2b9\"> </span>(\ue619\ue61f)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61d\ue61e)<span class=\"_ _a7\"> </span>(\ue618\ue619)<span class=\"_ _53\"> </span>-<span class=\"_ _2c1\"> </span>(\ue619\ue61d\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fBoekwaarde per \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _1e0\"> </span>\ue61f\ue617\ue618<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a6\"> </span>\ue61d\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _4f\"> </span>\ue616<span class=\"_ _236\"> </span>\ue61a<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue61c\ue616Boekwaarde per \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _1e0\"> </span>\ue61f\ue61c\ue61e<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-\ue61b<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue61b\ue61aBoekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _f8\"> </span>\ue61f\ue61c\ue614<span class=\"_ _231\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61c<span class=\"_ _7b\"> </span>\ue61c<span class=\"_ _7f\"> </span>\ue61c<span class=\"_ _7b\"> </span>\ue61c<span class=\"_ _236\"> </span>\ue618<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue619\ue614In 2022 be<span class=\"_ _0\"></span>dragen de in<span class=\"_ _2\"></span>vesteringsuitgaven <span class=\"_ _0\"></span>voor imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a 7 miljoen euro (20<span class=\"_ _0\"></span>21: 1 miljoen euro) en ha<span class=\"_ _0\"></span>dden voor<span class=\"_ _0\"></span><span class=\"ls1 ws1\">-</span>namelijk betr<span class=\"_ _0\"></span>ekking op softw<span class=\"_ _2\"></span>are, licenties en emis<span class=\"_ _0\"></span>sierechten. Ov<span class=\"_ _0\"></span>ernames in 202<span class=\"_ _0\"></span>2 hebben betrekking op de o<span class=\"_ _0\"></span>vername van Inca (zie toe<span class=\"_ _0\"></span>lichting 19.1).<span class=\"_ _2\"></span> Op het einde v<span class=\"_ _0\"></span>an 2022 heeft de Gr<span class=\"_ _0\"></span>oep geen immateri\u00eb<span class=\"_ _0\"></span>le activa met onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur<span class=\"_ _2\"></span>. De Groep heeft onderz<span class=\"_ _0\"></span>ocht of er een indicatie is die w<span class=\"_ _0\"></span>ijst op een mogelijk<span class=\"_ _0\"></span>e bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering voor de imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a met beperkte gebruik<span class=\"_ _0\"></span>sduur<span class=\"_ _2\"></span>. Deze tests hebben g<span class=\"_ _0\"></span>eleid tot het boeken <span class=\"_ _0\"></span>van een bijz<span class=\"_ _0\"></span>onder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies voor<span class=\"_ _2\"></span> het segment Radiology Solutions (zie toelichting 2<span class=\"_ _2\"></span>7.1.2). Het management v<span class=\"_ _2\"></span>an de Groep heeft op het einde v<span class=\"_ _0\"></span>an 2022 beoor<span class=\"_ _0\"></span>deeld of de gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an haar belangrijk<span class=\"_ _0\"></span>ste immate<span class=\"ws1\">-</span>ri\u00eble activ<span class=\"_ _0\"></span>a nog terecht is. Dit r<span class=\"_ _0\"></span>esulteerde niet in een her<span class=\"_ _0\"></span>ziening v<span class=\"_ _0\"></span>an de afschrijvingstermijnen v<span class=\"_ _2\"></span>an immateri\u00eble activa die behoren tot de business segmenten He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _1\"></span>, Radiology Solutions en Digital Print &amp; Chemicals.Meer inform<span class=\"_ _0\"></span>atie omtrent de onderliggende <span class=\"_ _0\"></span>veronderstellin<span class=\"_ _0\"></span>gen met betrekkin<span class=\"_ _0\"></span>g tot de gebruiksduur<span class=\"_ _2\"></span> wordt vers<span class=\"_ _0\"></span>trekt <span class=\"_ _0\"></span>in toe<span class=\"ws1\">-</span>lichting 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.3.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1 Onderzoek op bijzondere waardevermindering van go<span class=\"_ _9\"></span>odwillV<span class=\"_ _2\"></span>oor de jaarr<span class=\"_ _0\"></span>ekening v<span class=\"_ _2\"></span>an de Groep wordt de g<span class=\"_ _0\"></span>oodwill jaarlijk<span class=\"_ _0\"></span>s onderzocht op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g en telkens er<span class=\"_ _0\"></span> een aanw<span class=\"_ _0\"></span>ijzing is die wijst op een mog<span class=\"_ _0\"></span>elijke bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.<span class=\"_ _0\"></span> In het kader <span class=\"_ _0\"></span>van het onderz<span class=\"_ _0\"></span>oek op bijz<span class=\"_ _0\"></span>ondere wa<span class=\"_ _0\"></span>ardevermindering is g<span class=\"_ _0\"></span>oodwill toege<span class=\"_ _0\"></span>kend aan een kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheid.In over<span class=\"_ _0\"></span>eenstemming met de de\ue616nitie v<span class=\"_ _0\"></span>an kasstroom<span class=\"_ _0\"></span>genererende eenheid heef<span class=\"_ _0\"></span>t het management v<span class=\"_ _2\"></span>an de Groep, de te r<span class=\"_ _2\"></span>appor<span class=\"ls1 ws1\">-</span>teren segmenten als kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheden ge\u00efdenti\ue616ceer<span class=\"_ _0\"></span>d, zijnde Agf<span class=\"_ _0\"></span>a Healthcare IT<span class=\"_ _1\"></span>, Radiology Solutions, Digital Print &amp; Chemicals en O\ue618set Solutions. Het te r<span class=\"_ _2\"></span>apporteren segment vertegenw<span class=\"_ _0\"></span>oordigt het laags<span class=\"_ _0\"></span>te niveau binnen de Gr<span class=\"_ _0\"></span>oep wa<span class=\"_ _0\"></span>arop goodwill opg<span class=\"_ _0\"></span>evolg<span class=\"_ _0\"></span>d wordt <span class=\"_ _0\"></span>voor interne m<span class=\"_ _0\"></span>anagementdoeleinden (zie toelichtin<span class=\"_ _0\"></span>g 6 \u2018T<span class=\"_ _1\"></span>e rapporteren segmenten<span class=\"_ _2\"></span>\u2019).Op het einde v<span class=\"_ _0\"></span>an 2022 w<span class=\"_ _0\"></span>erd de g<span class=\"_ _0\"></span>oodwill toebehorend a<span class=\"_ _0\"></span>an de segmenten HealthCare IT<span class=\"_ _1\"></span>, Radiology Solutions en Digital Print &amp; Chemicals getest op bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.<span class=\"_ _0\"></span> Deze test <span class=\"_ _0\"></span>was niet <span class=\"_ _0\"></span>vereist v<span class=\"_ _0\"></span>oor het segment O\ue618set Solutions,<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> de goodwill toegew<span class=\"_ _0\"></span>ezen a<span class=\"_ _0\"></span>an het segment O\ue618set Solutions reeds in de voor<span class=\"_ _0\"></span>gaande jaren v<span class=\"_ _0\"></span>olledig afgew<span class=\"_ _2\"></span>aardeerd w<span class=\"_ _2\"></span>as.Goodwill wor<span class=\"_ _2\"></span>dt getoetst voor bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering door<span class=\"_ _0\"></span> de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an elke kas<span class=\"_ _0\"></span>stroomgener<span class=\"_ _0\"></span>erende een<span class=\"ws1\">-</span>heid te verg<span class=\"_ _0\"></span>elijken met haar<span class=\"_ _2\"></span> realiseerbare <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de. De re<span class=\"_ _2\"></span>aliseerbare wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheid is be<span class=\"ws1\">-</span>paald aan de hand <span class=\"_ _0\"></span>van de ber<span class=\"_ _0\"></span>ekende bedrijfs<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>. De bedrijfsw<span class=\"_ _2\"></span>aarde wordt bep<span class=\"_ _0\"></span>aald als de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van v<span class=\"_ _0\"></span>erwach<span class=\"ws1\">-</span>te toekomstig<span class=\"_ _0\"></span>e kasstromen,<span class=\"_ _0\"></span> welk<span class=\"_ _0\"></span>e wor<span class=\"_ _0\"></span>den afgeleid v<span class=\"_ _2\"></span>an de huidige langetermijnplanning <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep.De disconteringsv<span class=\"_ _0\"></span>oet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt in de bepaling v<span class=\"_ _2\"></span>an de contante waarde v<span class=\"_ _2\"></span>an de verwachte toek<span class=\"_ _2\"></span>omstige kasstromen is een disconteringsv<span class=\"_ _0\"></span>oet die gebaseer<span class=\"_ _0\"></span>d is op een gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC).<span class=\"_ _0\"></span> De gewog<span class=\"_ _0\"></span>en gemiddelde ka<span class=\"ws1\">-</span>pitaalkost is g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d op deze v<span class=\"_ _2\"></span>an een gemiddelde marktdeelnemer<span class=\"_ _2\"></span> van een groep v<span class=\"_ _2\"></span>an peers waarbij een extr<span class=\"_ _2\"></span>a risicocom<span class=\"ws1\">-</span>ponent toegevoeg<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>d aan de kost <span class=\"_ _0\"></span>van eig<span class=\"_ _0\"></span>en vermogen.<span class=\"_ _0\"></span> De kost v<span class=\"_ _2\"></span>an vreemd vermog<span class=\"_ _0\"></span>en is gebaseer<span class=\"_ _0\"></span>d op voorw<span class=\"_ _0\"></span>aarden die verge<span class=\"_ _0\"></span>lijkbare bedrijv<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> hun langetermijn\ue616nancierin<span class=\"_ _0\"></span>g zouden kunnen onderh<span class=\"_ _0\"></span>andelen.De disconteringsv<span class=\"_ _0\"></span>oet is voor<span class=\"_ _0\"></span> elke kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>ende eenheid afzonderlijk bere<span class=\"_ _0\"></span>kend op basis <span class=\"_ _0\"></span>van de v<span class=\"_ _0\"></span>erhouding schuld<span class=\"ws1\">-</span>graa<span class=\"_ _0\"></span>d versus eigen <span class=\"_ _0\"></span>vermogen v<span class=\"_ _2\"></span>an elke groep v<span class=\"_ _2\"></span>an peers. De disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost bij wijz<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an iteratie<span class=\"_ _2\"></span>.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>1 Kasstroomgenererende eenheid Agfa HealthCare ITOp 31 december 20<span class=\"_ _2\"></span>22 bedraagt de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> 217 miljoen euro<span class=\"_ _2\"></span>. Per<span class=\"_ _2\"></span> jaareinde 2022 heef<span class=\"_ _0\"></span>t de Groep de goodwill be<span class=\"_ _0\"></span>horende tot de kasstroom<span class=\"_ _0\"></span>generer<span class=\"_ _0\"></span>ende eenheid Agfa HealthCar<span class=\"_ _0\"></span>e IT g<span class=\"_ _0\"></span>etoetst op een mogelijk<span class=\"_ _0\"></span>e bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering.Rekenin<span class=\"_ _0\"></span>g houdend met de gebruik<span class=\"_ _0\"></span>te veronders<span class=\"_ _0\"></span>tellingen is de bedrijfs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheid groter<span class=\"_ _0\"></span> dan haar<span class=\"_ _0\"></span> boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde en is er<span class=\"_ _0\"></span> geen bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t.De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt bepaald op basis <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomv<span class=\"_ _0\"></span>oor<span class=\"ws1\">-</span>spellingen o<span class=\"_ _0\"></span>ver de k<span class=\"_ _2\"></span>omende vijf jaar<span class=\"_ _2\"></span>. De kasstroomprognoses w<span class=\"_ _0\"></span>erden bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad v<span class=\"_ _2\"></span>an Bestuur g<span class=\"_ _0\"></span>oedgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _2\"></span>ategisch bedrijfsplan. Na v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _0\"></span> wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende een<span class=\"ws1\">-</span>heid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _0\"></span>oor de div<span class=\"_ _0\"></span>isie Information <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>echnology Solutions (IT<span class=\"_ _0\"></span>-oplossingen) van 1,5%.<span class=\"_ _2\"></span> Deze groeivoet is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an beschikbare mark<span class=\"_ _0\"></span>tinformatie<span class=\"_ _2\"></span>. De belangrijkste v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _0\"></span>gen gebruik<span class=\"_ _2\"></span>t in de beoordeling <span class=\"_ _0\"></span>van een mog<span class=\"_ _0\"></span>elijke bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering zijn bepaald door<span class=\"_ _0\"></span> het management <span class=\"_ _0\"></span>van het te r<span class=\"_ _2\"></span>apporteren segment Agfa He<span class=\"_ _2\"></span>althCare IT en zijn g<span class=\"_ _0\"></span>ebaseerd op pr<span class=\"_ _0\"></span>estaties uit het verle<span class=\"_ _0\"></span>den en de verw<span class=\"_ _0\"></span>achtingen w<span class=\"_ _2\"></span>at betreft marktont<span class=\"ws1\">-</span>wikke<span class=\"_ _0\"></span>ling.Deze zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 10,15% (2<span class=\"_ _0\"></span>021: 7<span class=\"_ _2\"></span>,91%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 12,43% (20<span class=\"_ _0\"></span>21: 9,51%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): 1,5% voor<span class=\"_ _2\"></span> IT-oplossin<span class=\"_ _0\"></span>gen (2021: 1,5%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05 (2021: US dollar<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>euro: 1,13);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws8b\">opbrengsten en brutow<span class=\"_ _0\"></span>instmarge: de opbr<span class=\"_ _0\"></span>engsten en de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e re\ue617ecteren de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het ma<span class=\"ws1\">-</span></span></span>nagement ge<span class=\"_ _0\"></span>baseerd op erv<span class=\"_ _0\"></span>aringen uit het v<span class=\"_ _0\"></span>erleden en rek<span class=\"_ _0\"></span>ening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek voor<span class=\"_ _2\"></span> het te rapporterensegment.Er w<span class=\"_ _0\"></span>erd een sensitiviteitsan<span class=\"_ _0\"></span>alyse uitgevoer<span class=\"_ _0\"></span>d w<span class=\"_ _0\"></span>aarbij het e\ue618ect onderzocht <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>van een r<span class=\"_ _0\"></span>edelijkerwijs mog<span class=\"_ _0\"></span>elijke v<span class=\"_ _0\"></span>erho<span class=\"ws1\">-</span>ging v<span class=\"_ _0\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC) met 100 b<span class=\"_ _0\"></span>asispunten. Dez<span class=\"_ _0\"></span>e sensitiviteitsanalyses hebben g<span class=\"_ _0\"></span>een risico op een mogelijks bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering onthuld. Op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an voornoemde gev<span class=\"_ _0\"></span>oeligheidsanalyse is het management erv<span class=\"_ _0\"></span>an overtuig<span class=\"_ _0\"></span>d dat een re<span class=\"_ _0\"></span>delijkerwijs moge<span class=\"_ _0\"></span>lijke wijzigin<span class=\"_ _0\"></span>g in een belangrijk<span class=\"_ _0\"></span>e veronderste<span class=\"_ _0\"></span>lling w<span class=\"_ _0\"></span>aarop het management zijn bep<span class=\"_ _0\"></span>aling v<span class=\"_ _0\"></span>an de realiseerb<span class=\"_ _0\"></span>are w<span class=\"_ _2\"></span>aarde van de eenheid heeft g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d, geen a<span class=\"_ _0\"></span>anleiding zal geven tot het boeken v<span class=\"_ _2\"></span>an een <span class=\"_ _9\"></span>bijzonder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.2 Kasstroomgenererende eenheid Radiology SolutionsOp 31 december 20<span class=\"_ _2\"></span>22 is de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Radiology Solutions <span class=\"_ _0\"></span>volle<span class=\"ws1\">-</span>dig afgew<span class=\"_ _2\"></span>aardeerd. <span class=\"_ _0\"></span>Als gevolg v<span class=\"_ _2\"></span>an een sterk verhoogde <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>ACC in combinatie met een a<span class=\"_ _0\"></span>chteruitgang v<span class=\"_ _2\"></span>an het business plan, is geblek<span class=\"_ _0\"></span>en dat de berek<span class=\"_ _2\"></span>ende bedrijfswaar<span class=\"_ _2\"></span>de van de eenheid lager<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>as dan de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>. Bijgevolg wer<span class=\"_ _0\"></span>d er een bijz<span class=\"_ _0\"></span>onder wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt ten belope <span class=\"_ _0\"></span>van 7<span class=\"_ _0\"></span>0 miljoen euro op goodw<span class=\"_ _0\"></span>ill en ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro op im<span class=\"ws1\">-</span>materi\u00eble v<span class=\"_ _2\"></span>aste activa met beperk<span class=\"_ _0\"></span>te gebruiksduur<span class=\"_ _2\"></span> in overige bedrijfsk<span class=\"_ _0\"></span>osten (zie toelichting 9). De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa Radiology Solutions wor<span class=\"_ _2\"></span>dt bepaald op basis v<span class=\"_ _0\"></span>an kasstroom<span class=\"ws1\">-</span>voorspelling<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de komende v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _2\"></span>. De kasstroompr<span class=\"_ _0\"></span>ognoses wer<span class=\"_ _0\"></span>den bepaald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad van Bes<span class=\"_ _0\"></span>tuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _0\"></span>ategisch bedrijfsplan.<span class=\"_ _0\"></span> Na v<span class=\"_ _0\"></span>ijf jaar <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgener<span class=\"_ _0\"></span>erende eenheid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _2\"></span>an -3,87%. De groeivoeten zijn afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _2\"></span>an beschikbare markt<span class=\"ws1\">-</span>informatie<span class=\"_ _2\"></span>. De gewogen g<span class=\"_ _0\"></span>emiddelde groeivoet is g<span class=\"_ _0\"></span>estegen ten opzichte <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>vorige jaar<span class=\"_ _2\"></span> omwille v<span class=\"_ _0\"></span>an het feit dat het segment Direct Radiogr<span class=\"_ _0\"></span>aphy (DR),<span class=\"_ _0\"></span> dat een positieve gr<span class=\"_ _0\"></span>oeivoet heeft,<span class=\"_ _0\"></span> aan gewicht g<span class=\"_ _0\"></span>ewonnen heeft in het bedrijfsplan.<span class=\"_ _0\"></span> De belangrijks<span class=\"_ _0\"></span>te veronderste<span class=\"_ _0\"></span>llingen ge<span class=\"_ _0\"></span>bruikt zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 9,<span class=\"_ _0\"></span>79% (2021: 7<span class=\"_ _2\"></span>,94%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 1<span class=\"_ _0\"></span>3,18% (2021: 9,6<span class=\"_ _0\"></span>7%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): -3,87% (20<span class=\"_ _0\"></span>21: -0,19%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">zilverprijzen: 20<span class=\"_ _0\"></span>,5 US dollar/T<span class=\"_ _2\"></span>roz.<span class=\"_ _0\"></span> (2021: 25 US dollar<span class=\"_ _0\"></span>/T<span class=\"_ _2\"></span>roz.);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05 (2021: US dollar<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>euro: 1,13);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 lsa ws27\">opbrengsten en brutowins<span class=\"_ _0\"></span>tmarge: de opbr<span class=\"_ _0\"></span>engsten en de brutow<span class=\"_ _0\"></span>instmarge r<span class=\"_ _0\"></span>e\ue617ecteren de verw<span class=\"_ _2\"></span>achtingen van het m<span class=\"_ _0\"></span>anage<span class=\"ls1 ws1\">-</span></span></span>ment gebaseer<span class=\"_ _2\"></span>d op er<span class=\"_ _9\"></span>varing<span class=\"_ _0\"></span>en uit het verleden en r<span class=\"_ _0\"></span>ekening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek v<span class=\"_ _0\"></span>oor het te r<span class=\"_ _2\"></span>apporteren segment.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.3 Kasstroomgenererende eenheid Digital Print &amp; ChemicalsOp 31 december 20<span class=\"_ _2\"></span>22 bedraagt de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Digital Print &amp; Che<span class=\"ws1\">-</span>micals 2 miljoen euro<span class=\"_ _0\"></span>. P<span class=\"_ _2\"></span>er jaareinde 20<span class=\"_ _0\"></span>22 heeft de Groep de g<span class=\"_ _0\"></span>oodwill behorende tot de kas<span class=\"_ _0\"></span>stroomgener<span class=\"_ _0\"></span>erende eenheid Digital Print &amp; Chemicals getoetst op een mog<span class=\"_ _0\"></span>elijke bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.Rekenin<span class=\"_ _0\"></span>g houdend met de gebruik<span class=\"_ _0\"></span>te veronders<span class=\"_ _0\"></span>tellingen is de bedrijfs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de eenheid groter dan haar<span class=\"_ _2\"></span> boekw<span class=\"_ _0\"></span>aarde en is er g<span class=\"_ _0\"></span>een bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt.De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Digital Print &amp; Chemicals w<span class=\"_ _0\"></span>ordt bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an kasstroom<span class=\"ws1\">-</span>voorspelling<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de komende v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _2\"></span>. De kasstroompr<span class=\"_ _0\"></span>ognoses wer<span class=\"_ _0\"></span>den bepaald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad van Bes<span class=\"_ _0\"></span>tuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _0\"></span>ategisch bedrijfsplan.<span class=\"_ _0\"></span> Na v<span class=\"_ _0\"></span>ijf jaar <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgener<span class=\"_ _0\"></span>erende eenheid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _0\"></span>oor de div<span class=\"_ _0\"></span>isie van 5%.<span class=\"_ _2\"></span> Deze groeivoet is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an beschikbare marktinform<span class=\"_ _0\"></span>atie.<span class=\"_ _2\"></span> De belangrijks<span class=\"_ _0\"></span>te veronderste<span class=\"_ _0\"></span>llingen ge<span class=\"_ _0\"></span>bruikt in de beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an een mogelijk<span class=\"_ _0\"></span>e bijzondere w<span class=\"_ _2\"></span>aardevermindering zijn bepaald door<span class=\"_ _0\"></span> het management v<span class=\"_ _2\"></span>an het te rapporteren segment Digital Print &amp; Chemicals en zijn g<span class=\"_ _0\"></span>ebaseerd op pr<span class=\"_ _0\"></span>estaties uit het verleden en de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>at betreft mark<span class=\"_ _2\"></span>tontwikkeling<span class=\"_ _0\"></span>.Deze zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 10,43%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 12,86%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): 5%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws8b\">opbrengsten en brutow<span class=\"_ _0\"></span>instmarge: de opbr<span class=\"_ _0\"></span>engsten en de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e re\ue617ecteren de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het ma<span class=\"ws1\">-</span></span></span>nagement ge<span class=\"_ _0\"></span>baseerd op erv<span class=\"_ _0\"></span>aringen uit het v<span class=\"_ _0\"></span>erleden en rek<span class=\"_ _0\"></span>ening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek voor<span class=\"_ _2\"></span> het te rapporterensegment.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.4 Kasstroomgenererende eenheid O\ue61eset SolutionsOp 31 december 20<span class=\"_ _2\"></span>22 omvat de boe<span class=\"_ _0\"></span>kw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid O\ue618set Solutions geen g<span class=\"_ _0\"></span>oodwill.<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.2 Onderzoek op bijzondere waardevermindering van immateri\u00eble activa met onbepaalde gebruiksduurOp het einde v<span class=\"_ _0\"></span>an 2022 heeft de Gr<span class=\"_ _0\"></span>oep geen immateri\u00eb<span class=\"_ _0\"></span>le activa met onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur op de b<span class=\"_ _0\"></span>alans. 2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.3 Gebruik<span class=\"_ _0\"></span>sduur van immateri\u00eble activa met een bep<span class=\"_ _9\"></span>erkte gebruiksduurDe gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an een immaterieel actief is de periode,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarin het actief verw<span class=\"_ _0\"></span>acht wor<span class=\"_ _0\"></span>dt op een directe of op een in<span class=\"ws1\">-</span>directe wijz<span class=\"_ _0\"></span>e bij te drag<span class=\"_ _0\"></span>en tot de toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _2\"></span>an de Groep. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erworven technologie,<span class=\"_ _0\"></span> klantencontra<span class=\"_ _0\"></span>cten en -relaties zijn de mees<span class=\"_ _0\"></span>t belangrijke imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.V<span class=\"_ _2\"></span>oor verworven technologie is de sch<span class=\"_ _0\"></span>atting v<span class=\"_ _0\"></span>an de resterende g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span> gebaseerd op een analyse <span class=\"_ _0\"></span>van f<span class=\"_ _0\"></span>actoren zo<span class=\"_ _0\"></span>als typische productlev<span class=\"_ _0\"></span>enscycli in de industrie en technologische en economische ver<span class=\"_ _0\"></span>oudering voortk<span class=\"_ _0\"></span>omende hoofdzake<span class=\"_ _0\"></span>lijk uit verw<span class=\"_ _0\"></span>achte acties v<span class=\"_ _0\"></span>an concurrenten en potenti\u00eble concurr<span class=\"_ _0\"></span>enten.Op 31 december 20<span class=\"_ _2\"></span>22 bedroeg de nettoboekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de door de Gr<span class=\"_ _0\"></span>oep verworven technologie 21 miljoen euro (2<span class=\"_ _0\"></span>021: 0 miljoen euro).<span class=\"_ _0\"></span> Deze technology w<span class=\"_ _0\"></span>erd v<span class=\"_ _0\"></span>erworven door de o<span class=\"_ _0\"></span>vername v<span class=\"_ _2\"></span>an Inca Digital Printers (zie toelichting 19.1). De v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>worven technology v<span class=\"_ _2\"></span>an de Groep heeft een gewogen g<span class=\"_ _0\"></span>emiddelde rester<span class=\"_ _0\"></span>ende levensduur <span class=\"_ _0\"></span>van 9 j<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. De gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an immateri\u00eble activ<span class=\"_ _2\"></span>a wordt reg<span class=\"_ _0\"></span>elmatig beoordee<span class=\"_ _0\"></span>ld en herzien indien noodzakelijk.V<span class=\"_ _2\"></span>oor verworven kl<span class=\"_ _0\"></span>antencontracten en -r<span class=\"_ _0\"></span>elaties is de schatting <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>esterende ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> gebaseer<span class=\"_ _2\"></span>d op ratio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s die het verval <span class=\"_ _0\"></span>van klantenr<span class=\"_ _0\"></span>elaties w<span class=\"_ _0\"></span>eergeven.<span class=\"_ _2\"></span> V<span class=\"_ _2\"></span>oor de schatting v<span class=\"_ _0\"></span>an dergelijk<span class=\"_ _2\"></span>e ratio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s beoordeelt de Groep de w<span class=\"_ _2\"></span>aarschijnlijkheid dat bestaande contr<span class=\"_ _2\"></span>acten worden hernieuw<span class=\"_ _0\"></span>d. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> de beoordeling <span class=\"_ _0\"></span>van de w<span class=\"_ _2\"></span>aarschijnlijkheid dat bestaande contr<span class=\"_ _0\"></span>acten worden hernieu<span class=\"_ _0\"></span>wd,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den de vra<span class=\"_ _0\"></span>ag, de concurr<span class=\"_ _0\"></span>entie en andere fa<span class=\"_ _0\"></span>ctoren zoals technologische a\ue607<span class=\"_ _0\"></span>ankelijkheid en daarmee verband houdende <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>sunk costs<span class=\"_ _2\"></span>\u2019 in overweging g<span class=\"_ _0\"></span>enomen. Op 31 december<span class=\"_ _0\"></span> 2022 be<span class=\"_ _0\"></span>droeg de nettoboek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de door de Groep verworven kl<span class=\"_ _0\"></span>antencontracten en -r<span class=\"_ _0\"></span>elaties 1 miljoen euro (2<span class=\"_ _0\"></span>021: 9 miljoen euro<span class=\"_ _0\"></span>). Gedurende 2<span class=\"_ _0\"></span>022 w<span class=\"_ _0\"></span>erd er<span class=\"_ _0\"></span> een bijzonder<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlies g<span class=\"_ _0\"></span>eboekt op de kl<span class=\"_ _0\"></span>antencontracten toeg<span class=\"_ _0\"></span>ewezen a<span class=\"_ _0\"></span>an het segment Radiology Solutions ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro<span class=\"_ _0\"></span>. Dit teng<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an de jaarlijkse test op bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering. De door<span class=\"_ _2\"></span> de Groep verworven klantencontr<span class=\"_ _0\"></span>acten en -rela<span class=\"_ _0\"></span>ties hebben een geschatte g<span class=\"_ _0\"></span>ewogen g<span class=\"_ _0\"></span>emiddelde resterende g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span> van onge<span class=\"ws1\">-</span>veer<span class=\"_ _0\"></span> vijf jaar<span class=\"_ _2\"></span>. De ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an immateri\u00eble activ<span class=\"_ _2\"></span>a wordt rege<span class=\"_ _0\"></span>lmatig beoordeeld en her<span class=\"_ _0\"></span>zien indien noodzakelijk.Hoewel de Groep <span class=\"_ _0\"></span>van oor<span class=\"_ _0\"></span>deel is dat de g<span class=\"_ _0\"></span>ebruikte <span class=\"_ _0\"></span>veronderstellin<span class=\"_ _0\"></span>gen (zo<span class=\"_ _0\"></span>als de productlevenscycli en de r<span class=\"_ _2\"></span>atio\u2019<span class=\"_ _1\"></span>s die het verval van kl<span class=\"_ _0\"></span>antenrelaties w<span class=\"_ _0\"></span>eergev<span class=\"_ _0\"></span>en) geschik<span class=\"_ _0\"></span>t zijn, k<span class=\"_ _0\"></span>unnen belangrijk<span class=\"_ _0\"></span>e verschillen in actuele erv<span class=\"_ _0\"></span>aring een impact hebben op de toekomstig<span class=\"_ _0\"></span>e afschrijvingslast <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de Groep.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__61-1": {
   "value": ".<span class=\"_\"> </span>IMMA<span class=\"_ _2\"></span>TERI\u00cbLE A<span class=\"_ _0\"></span>CTIV<span class=\"_ _0\"></span>A EN GOODWILLImmateri\u00eble activaOnbepaalde Beperkte gebruiksduurgebruiksduurMILJOEN EUROAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _b4\"> </span>\ue61d\ue619\ue617<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue619<span class=\"_ _b5\"> </span>\ue619\ue61f<span class=\"_ _a6\"> </span>\ue619\ue61d<span class=\"_ _a1\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue61c\ue61f\ue615<span class=\"_ _a4\"> </span>\ue618\ue614<span class=\"_ _24d\"> </span>\ue615\ue61f\ue616V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2c4\"> </span>\ue61f\ue61e<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _7b\"> </span>\ue616<span class=\"_ _96\"> </span>-<span class=\"_ _4f\"> </span>\ue61a<span class=\"_ _53\"> </span>(\ue61d)<span class=\"_ _53\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61bOvernames<span class=\"_ _14a\"> </span>-<span class=\"_ _231\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Afstotingen<span class=\"_ _14a\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-T<span class=\"_ _1\"></span>oegekende warmtekrachtcerti\ue614caten  -<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-en emissierechtenInvesteringsuitgaven<span class=\"_ _4c\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue61dBuitengebruikstellingen<span class=\"_ _2c6\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)<span class=\"_ _f6\"> </span>(\ue617)<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61f)<span class=\"_ _85\"> </span>(\ue616)<span class=\"_ _a8\"> </span>-<span class=\"_ _c7\"> </span>(\ue61d\ue61a)Ingebruikname activa in aanbouw<span class=\"_ _2a4\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _b4\"> </span>\ue61d\ue616\ue61e<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _b5\"> </span>\ue61d\ue614<span class=\"_ _a6\"> </span>\ue619\ue616<span class=\"_ _a1\"> </span>\ue619<span class=\"_ _c0\"> </span>\ue61c\ue61f\ue614<span class=\"_ _a4\"> </span>\ue618\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue615\ue619\ue619V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2c7\"> </span>\ue61b<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61a<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue61fOvernames<span class=\"_ _2c8\"> </span>\ue61f<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue617T<span class=\"_ _1\"></span>oegekende warmtekrachtcerti\ue614caten  -<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _85\"> </span>(\ue61f)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)en emissierechtenInvesteringsuitgaven<span class=\"_ _4c\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue619<span class=\"_ _a8\"> </span>-<span class=\"_ _7f\"> </span>\ue619Buitengebruikstellingen<span class=\"_ _18b\"> </span>(\ue61f)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _9b\"> </span>(\ue618)<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _22\"> </span>-<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61c)Ingebruikname activa in aanbouw<span class=\"_ _2a4\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _b4\"> </span>\ue61d\ue616\ue617<span class=\"_ _12b\"> </span>-<span class=\"_ _7f\"> </span>\ue61f<span class=\"_ _b5\"> </span>\ue615\ue61c<span class=\"_ _a6\"> </span>\ue619\ue61d<span class=\"_ _a1\"> </span>\ue618<span class=\"_ _c0\"> </span>\ue61c\ue61d\ue61c<span class=\"_ _a4\"> </span>\ue618\ue614<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue615\ue616\ue617Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue614\ue619)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _fe\"> </span>(\ue619\ue61f)<span class=\"_ _2b9\"> </span>(\ue61d\ue61c)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61f\ue61d)<span class=\"_ _a7\"> </span>(\ue618\ue618)<span class=\"_ _53\"> </span><span class=\"ffb\">-<span class=\"_ _2c1\"> </span></span>(\ue61d\ue619\ue61f)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _20f\"> </span>(\ue617)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61f)<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _236\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _c8\"> </span>(\ue61d\ue61a)Afschrijvingen van het jaar<span class=\"_ _2c9\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue616)<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61f)<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue619)Bijzondere waardeverminderingsverliezen<span class=\"_ _272\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Buitengebruikstellingen<span class=\"_ _2c6\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _a1\"> </span>\ue61f<span class=\"_ _7f\"> </span>\ue617<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _b5\"> </span>\ue61d\ue61fOverboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue617\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue61f)<span class=\"_ _fe\"> </span>(\ue61d\ue614)<span class=\"_ _2b9\"> </span>(\ue61d\ue617)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61f\ue615)<span class=\"_ _a7\"> </span>(\ue618\ue61f)<span class=\"_ _53\"> </span>-<span class=\"_ _2c1\"> </span>(\ue61d\ue618\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _20f\"> </span>(\ue61f)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue618)Afstotingen<span class=\"_ _14a\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Afschrijvingen van het jaar<span class=\"_ _2c9\"> </span>-<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _f6\"> </span>(\ue61d)<span class=\"_ _9b\"> </span>(\ue618)<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61d)<span class=\"_ _85\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _f6\"> </span>(\ue61b)Bijzondere waardeverminderingsverliezen<span class=\"_ _137\"> </span>(\ue619\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _84\"> </span>(\ue61a)<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _c7\"> </span>(\ue619\ue61a)Buitengebruikstellingen<span class=\"_ _20d\"> </span>\ue61f<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _94\"> </span>-<span class=\"_ _bf\"> </span>\ue618<span class=\"_ _7f\"> </span>\ue61d<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a1\"> </span>\ue619Overboekingen<span class=\"_ _1a3\"> </span>-<span class=\"_ _12b\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _22\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _96\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue61c\ue615\ue61e)<span class=\"_ _e5\"> </span>-<span class=\"_ _18a\"> </span>(\ue61f)<span class=\"_ _fe\"> </span>(\ue61d\ue617)<span class=\"_ _2b9\"> </span>(\ue619\ue61f)<span class=\"_ _18a\"> </span>(\ue619)<span class=\"_ _f6\"> </span>(\ue61c\ue61d\ue61e)<span class=\"_ _a7\"> </span>(\ue618\ue619)<span class=\"_ _53\"> </span>-<span class=\"_ _2c1\"> </span>(\ue619\ue61d\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fBoekwaarde per \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _1e0\"> </span>\ue61f\ue617\ue618<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _a6\"> </span>\ue61d\ue61f<span class=\"_ _96\"> </span>-<span class=\"_ _4f\"> </span>\ue616<span class=\"_ _236\"> </span>\ue61a<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue61c\ue616Boekwaarde per \ue61a\ue61d december \ue61f\ue61e\ue61f\ue61d<span class=\"_ _1e0\"> </span>\ue61f\ue61c\ue61e<span class=\"_ _e5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _96\"> </span>-\ue61b<span class=\"_ _96\"> </span>-<span class=\"_ _7b\"> </span>\ue61f<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue61b\ue61aBoekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _f8\"> </span>\ue61f\ue61c\ue614<span class=\"_ _231\"> </span>-<span class=\"_ _84\"> </span>-<span class=\"_ _b5\"> </span>\ue61f\ue61c<span class=\"_ _7b\"> </span>\ue61c<span class=\"_ _7f\"> </span>\ue61c<span class=\"_ _7b\"> </span>\ue61c<span class=\"_ _236\"> </span>\ue618<span class=\"_ _a8\"> </span>-<span class=\"_ _185\"> </span>\ue61f\ue619\ue614In 2022 be<span class=\"_ _0\"></span>dragen de in<span class=\"_ _2\"></span>vesteringsuitgaven <span class=\"_ _0\"></span>voor imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a 7 miljoen euro (20<span class=\"_ _0\"></span>21: 1 miljoen euro) en ha<span class=\"_ _0\"></span>dden voor<span class=\"_ _0\"></span><span class=\"ls1 ws1\">-</span>namelijk betr<span class=\"_ _0\"></span>ekking op softw<span class=\"_ _2\"></span>are, licenties en emis<span class=\"_ _0\"></span>sierechten. Ov<span class=\"_ _0\"></span>ernames in 202<span class=\"_ _0\"></span>2 hebben betrekking op de o<span class=\"_ _0\"></span>vername van Inca (zie toe<span class=\"_ _0\"></span>lichting 19.1).<span class=\"_ _2\"></span> Op het einde v<span class=\"_ _0\"></span>an 2022 heeft de Gr<span class=\"_ _0\"></span>oep geen immateri\u00eb<span class=\"_ _0\"></span>le activa met onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur<span class=\"_ _2\"></span>. De Groep heeft onderz<span class=\"_ _0\"></span>ocht of er een indicatie is die w<span class=\"_ _0\"></span>ijst op een mogelijk<span class=\"_ _0\"></span>e bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering voor de imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a met beperkte gebruik<span class=\"_ _0\"></span>sduur<span class=\"_ _2\"></span>. Deze tests hebben g<span class=\"_ _0\"></span>eleid tot het boeken <span class=\"_ _0\"></span>van een bijz<span class=\"_ _0\"></span>onder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies voor<span class=\"_ _2\"></span> het segment Radiology Solutions (zie toelichting 2<span class=\"_ _2\"></span>7.1.2). Het management v<span class=\"_ _2\"></span>an de Groep heeft op het einde v<span class=\"_ _0\"></span>an 2022 beoor<span class=\"_ _0\"></span>deeld of de gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an haar belangrijk<span class=\"_ _0\"></span>ste immate<span class=\"ws1\">-</span>ri\u00eble activ<span class=\"_ _0\"></span>a nog terecht is. Dit r<span class=\"_ _0\"></span>esulteerde niet in een her<span class=\"_ _0\"></span>ziening v<span class=\"_ _0\"></span>an de afschrijvingstermijnen v<span class=\"_ _2\"></span>an immateri\u00eble activa die behoren tot de business segmenten He<span class=\"_ _0\"></span>althCare IT<span class=\"_ _1\"></span>, Radiology Solutions en Digital Print &amp; Chemicals.Meer inform<span class=\"_ _0\"></span>atie omtrent de onderliggende <span class=\"_ _0\"></span>veronderstellin<span class=\"_ _0\"></span>gen met betrekkin<span class=\"_ _0\"></span>g tot de gebruiksduur<span class=\"_ _2\"></span> wordt vers<span class=\"_ _0\"></span>trekt <span class=\"_ _0\"></span>in toe<span class=\"ws1\">-</span>lichting 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.3.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1 Onderzoek op bijzondere waardevermindering van go<span class=\"_ _9\"></span>odwillV<span class=\"_ _2\"></span>oor de jaarr<span class=\"_ _0\"></span>ekening v<span class=\"_ _2\"></span>an de Groep wordt de g<span class=\"_ _0\"></span>oodwill jaarlijk<span class=\"_ _0\"></span>s onderzocht op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g en telkens er<span class=\"_ _0\"></span> een aanw<span class=\"_ _0\"></span>ijzing is die wijst op een mog<span class=\"_ _0\"></span>elijke bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.<span class=\"_ _0\"></span> In het kader <span class=\"_ _0\"></span>van het onderz<span class=\"_ _0\"></span>oek op bijz<span class=\"_ _0\"></span>ondere wa<span class=\"_ _0\"></span>ardevermindering is g<span class=\"_ _0\"></span>oodwill toege<span class=\"_ _0\"></span>kend aan een kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheid.In over<span class=\"_ _0\"></span>eenstemming met de de\ue616nitie v<span class=\"_ _0\"></span>an kasstroom<span class=\"_ _0\"></span>genererende eenheid heef<span class=\"_ _0\"></span>t het management v<span class=\"_ _2\"></span>an de Groep, de te r<span class=\"_ _2\"></span>appor<span class=\"ls1 ws1\">-</span>teren segmenten als kasstr<span class=\"_ _0\"></span>oomgenerer<span class=\"_ _0\"></span>ende eenheden ge\u00efdenti\ue616ceer<span class=\"_ _0\"></span>d, zijnde Agf<span class=\"_ _0\"></span>a Healthcare IT<span class=\"_ _1\"></span>, Radiology Solutions, Digital Print &amp; Chemicals en O\ue618set Solutions. Het te r<span class=\"_ _2\"></span>apporteren segment vertegenw<span class=\"_ _0\"></span>oordigt het laags<span class=\"_ _0\"></span>te niveau binnen de Gr<span class=\"_ _0\"></span>oep wa<span class=\"_ _0\"></span>arop goodwill opg<span class=\"_ _0\"></span>evolg<span class=\"_ _0\"></span>d wordt <span class=\"_ _0\"></span>voor interne m<span class=\"_ _0\"></span>anagementdoeleinden (zie toelichtin<span class=\"_ _0\"></span>g 6 \u2018T<span class=\"_ _1\"></span>e rapporteren segmenten<span class=\"_ _2\"></span>\u2019).Op het einde v<span class=\"_ _0\"></span>an 2022 w<span class=\"_ _0\"></span>erd de g<span class=\"_ _0\"></span>oodwill toebehorend a<span class=\"_ _0\"></span>an de segmenten HealthCare IT<span class=\"_ _1\"></span>, Radiology Solutions en Digital Print &amp; Chemicals getest op bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.<span class=\"_ _0\"></span> Deze test <span class=\"_ _0\"></span>was niet <span class=\"_ _0\"></span>vereist v<span class=\"_ _0\"></span>oor het segment O\ue618set Solutions,<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> de goodwill toegew<span class=\"_ _0\"></span>ezen a<span class=\"_ _0\"></span>an het segment O\ue618set Solutions reeds in de voor<span class=\"_ _0\"></span>gaande jaren v<span class=\"_ _0\"></span>olledig afgew<span class=\"_ _2\"></span>aardeerd w<span class=\"_ _2\"></span>as.Goodwill wor<span class=\"_ _2\"></span>dt getoetst voor bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering door<span class=\"_ _0\"></span> de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an elke kas<span class=\"_ _0\"></span>stroomgener<span class=\"_ _0\"></span>erende een<span class=\"ws1\">-</span>heid te verg<span class=\"_ _0\"></span>elijken met haar<span class=\"_ _2\"></span> realiseerbare <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de. De re<span class=\"_ _2\"></span>aliseerbare wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheid is be<span class=\"ws1\">-</span>paald aan de hand <span class=\"_ _0\"></span>van de ber<span class=\"_ _0\"></span>ekende bedrijfs<span class=\"_ _2\"></span>waarde<span class=\"_ _2\"></span>. De bedrijfsw<span class=\"_ _2\"></span>aarde wordt bep<span class=\"_ _0\"></span>aald als de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van v<span class=\"_ _0\"></span>erwach<span class=\"ws1\">-</span>te toekomstig<span class=\"_ _0\"></span>e kasstromen,<span class=\"_ _0\"></span> welk<span class=\"_ _0\"></span>e wor<span class=\"_ _0\"></span>den afgeleid v<span class=\"_ _2\"></span>an de huidige langetermijnplanning <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep.De disconteringsv<span class=\"_ _0\"></span>oet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt in de bepaling v<span class=\"_ _2\"></span>an de contante waarde v<span class=\"_ _2\"></span>an de verwachte toek<span class=\"_ _2\"></span>omstige kasstromen is een disconteringsv<span class=\"_ _0\"></span>oet die gebaseer<span class=\"_ _0\"></span>d is op een gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC).<span class=\"_ _0\"></span> De gewog<span class=\"_ _0\"></span>en gemiddelde ka<span class=\"ws1\">-</span>pitaalkost is g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d op deze v<span class=\"_ _2\"></span>an een gemiddelde marktdeelnemer<span class=\"_ _2\"></span> van een groep v<span class=\"_ _2\"></span>an peers waarbij een extr<span class=\"_ _2\"></span>a risicocom<span class=\"ws1\">-</span>ponent toegevoeg<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>d aan de kost <span class=\"_ _0\"></span>van eig<span class=\"_ _0\"></span>en vermogen.<span class=\"_ _0\"></span> De kost v<span class=\"_ _2\"></span>an vreemd vermog<span class=\"_ _0\"></span>en is gebaseer<span class=\"_ _0\"></span>d op voorw<span class=\"_ _0\"></span>aarden die verge<span class=\"_ _0\"></span>lijkbare bedrijv<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> hun langetermijn\ue616nancierin<span class=\"_ _0\"></span>g zouden kunnen onderh<span class=\"_ _0\"></span>andelen.De disconteringsv<span class=\"_ _0\"></span>oet is voor<span class=\"_ _0\"></span> elke kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>ende eenheid afzonderlijk bere<span class=\"_ _0\"></span>kend op basis <span class=\"_ _0\"></span>van de v<span class=\"_ _0\"></span>erhouding schuld<span class=\"ws1\">-</span>graa<span class=\"_ _0\"></span>d versus eigen <span class=\"_ _0\"></span>vermogen v<span class=\"_ _2\"></span>an elke groep v<span class=\"_ _2\"></span>an peers. De disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost bij wijz<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an iteratie<span class=\"_ _2\"></span>.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>1 Kasstroomgenererende eenheid Agfa HealthCare ITOp 31 december 20<span class=\"_ _2\"></span>22 bedraagt de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> 217 miljoen euro<span class=\"_ _2\"></span>. Per<span class=\"_ _2\"></span> jaareinde 2022 heef<span class=\"_ _0\"></span>t de Groep de goodwill be<span class=\"_ _0\"></span>horende tot de kasstroom<span class=\"_ _0\"></span>generer<span class=\"_ _0\"></span>ende eenheid Agfa HealthCar<span class=\"_ _0\"></span>e IT g<span class=\"_ _0\"></span>etoetst op een mogelijk<span class=\"_ _0\"></span>e bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering.Rekenin<span class=\"_ _0\"></span>g houdend met de gebruik<span class=\"_ _0\"></span>te veronders<span class=\"_ _0\"></span>tellingen is de bedrijfs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheid groter<span class=\"_ _0\"></span> dan haar<span class=\"_ _0\"></span> boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde en is er<span class=\"_ _0\"></span> geen bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t.De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa HealthC<span class=\"_ _0\"></span>are IT<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt bepaald op basis <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomv<span class=\"_ _0\"></span>oor<span class=\"ws1\">-</span>spellingen o<span class=\"_ _0\"></span>ver de k<span class=\"_ _2\"></span>omende vijf jaar<span class=\"_ _2\"></span>. De kasstroomprognoses w<span class=\"_ _0\"></span>erden bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad v<span class=\"_ _2\"></span>an Bestuur g<span class=\"_ _0\"></span>oedgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _2\"></span>ategisch bedrijfsplan. Na v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _0\"></span> wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende een<span class=\"ws1\">-</span>heid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _0\"></span>oor de div<span class=\"_ _0\"></span>isie Information <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>echnology Solutions (IT<span class=\"_ _0\"></span>-oplossingen) van 1,5%.<span class=\"_ _2\"></span> Deze groeivoet is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an beschikbare mark<span class=\"_ _0\"></span>tinformatie<span class=\"_ _2\"></span>. De belangrijkste v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _0\"></span>gen gebruik<span class=\"_ _2\"></span>t in de beoordeling <span class=\"_ _0\"></span>van een mog<span class=\"_ _0\"></span>elijke bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering zijn bepaald door<span class=\"_ _0\"></span> het management <span class=\"_ _0\"></span>van het te r<span class=\"_ _2\"></span>apporteren segment Agfa He<span class=\"_ _2\"></span>althCare IT en zijn g<span class=\"_ _0\"></span>ebaseerd op pr<span class=\"_ _0\"></span>estaties uit het verle<span class=\"_ _0\"></span>den en de verw<span class=\"_ _0\"></span>achtingen w<span class=\"_ _2\"></span>at betreft marktont<span class=\"ws1\">-</span>wikke<span class=\"_ _0\"></span>ling.Deze zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 10,15% (2<span class=\"_ _0\"></span>021: 7<span class=\"_ _2\"></span>,91%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 12,43% (20<span class=\"_ _0\"></span>21: 9,51%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): 1,5% voor<span class=\"_ _2\"></span> IT-oplossin<span class=\"_ _0\"></span>gen (2021: 1,5%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05 (2021: US dollar<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>euro: 1,13);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws8b\">opbrengsten en brutow<span class=\"_ _0\"></span>instmarge: de opbr<span class=\"_ _0\"></span>engsten en de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e re\ue617ecteren de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het ma<span class=\"ws1\">-</span></span></span>nagement ge<span class=\"_ _0\"></span>baseerd op erv<span class=\"_ _0\"></span>aringen uit het v<span class=\"_ _0\"></span>erleden en rek<span class=\"_ _0\"></span>ening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek voor<span class=\"_ _2\"></span> het te rapporterensegment.Er w<span class=\"_ _0\"></span>erd een sensitiviteitsan<span class=\"_ _0\"></span>alyse uitgevoer<span class=\"_ _0\"></span>d w<span class=\"_ _0\"></span>aarbij het e\ue618ect onderzocht <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>van een r<span class=\"_ _0\"></span>edelijkerwijs mog<span class=\"_ _0\"></span>elijke v<span class=\"_ _0\"></span>erho<span class=\"ws1\">-</span>ging v<span class=\"_ _0\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC) met 100 b<span class=\"_ _0\"></span>asispunten. Dez<span class=\"_ _0\"></span>e sensitiviteitsanalyses hebben g<span class=\"_ _0\"></span>een risico op een mogelijks bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering onthuld. Op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an voornoemde gev<span class=\"_ _0\"></span>oeligheidsanalyse is het management erv<span class=\"_ _0\"></span>an overtuig<span class=\"_ _0\"></span>d dat een re<span class=\"_ _0\"></span>delijkerwijs moge<span class=\"_ _0\"></span>lijke wijzigin<span class=\"_ _0\"></span>g in een belangrijk<span class=\"_ _0\"></span>e veronderste<span class=\"_ _0\"></span>lling w<span class=\"_ _0\"></span>aarop het management zijn bep<span class=\"_ _0\"></span>aling v<span class=\"_ _0\"></span>an de realiseerb<span class=\"_ _0\"></span>are w<span class=\"_ _2\"></span>aarde van de eenheid heeft g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d, geen a<span class=\"_ _0\"></span>anleiding zal geven tot het boeken v<span class=\"_ _2\"></span>an een <span class=\"_ _9\"></span>bijzonder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.2 Kasstroomgenererende eenheid Radiology SolutionsOp 31 december 20<span class=\"_ _2\"></span>22 is de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Radiology Solutions <span class=\"_ _0\"></span>volle<span class=\"ws1\">-</span>dig afgew<span class=\"_ _2\"></span>aardeerd. <span class=\"_ _0\"></span>Als gevolg v<span class=\"_ _2\"></span>an een sterk verhoogde <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>ACC in combinatie met een a<span class=\"_ _0\"></span>chteruitgang v<span class=\"_ _2\"></span>an het business plan, is geblek<span class=\"_ _0\"></span>en dat de berek<span class=\"_ _2\"></span>ende bedrijfswaar<span class=\"_ _2\"></span>de van de eenheid lager<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>as dan de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>. Bijgevolg wer<span class=\"_ _0\"></span>d er een bijz<span class=\"_ _0\"></span>onder wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt ten belope <span class=\"_ _0\"></span>van 7<span class=\"_ _0\"></span>0 miljoen euro op goodw<span class=\"_ _0\"></span>ill en ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro op im<span class=\"ws1\">-</span>materi\u00eble v<span class=\"_ _2\"></span>aste activa met beperk<span class=\"_ _0\"></span>te gebruiksduur<span class=\"_ _2\"></span> in overige bedrijfsk<span class=\"_ _0\"></span>osten (zie toelichting 9). De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid A<span class=\"_ _0\"></span>gfa Radiology Solutions wor<span class=\"_ _2\"></span>dt bepaald op basis v<span class=\"_ _0\"></span>an kasstroom<span class=\"ws1\">-</span>voorspelling<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de komende v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _2\"></span>. De kasstroompr<span class=\"_ _0\"></span>ognoses wer<span class=\"_ _0\"></span>den bepaald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad van Bes<span class=\"_ _0\"></span>tuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _0\"></span>ategisch bedrijfsplan.<span class=\"_ _0\"></span> Na v<span class=\"_ _0\"></span>ijf jaar <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgener<span class=\"_ _0\"></span>erende eenheid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _2\"></span>an -3,87%. De groeivoeten zijn afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _2\"></span>an beschikbare markt<span class=\"ws1\">-</span>informatie<span class=\"_ _2\"></span>. De gewogen g<span class=\"_ _0\"></span>emiddelde groeivoet is g<span class=\"_ _0\"></span>estegen ten opzichte <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>vorige jaar<span class=\"_ _2\"></span> omwille v<span class=\"_ _0\"></span>an het feit dat het segment Direct Radiogr<span class=\"_ _0\"></span>aphy (DR),<span class=\"_ _0\"></span> dat een positieve gr<span class=\"_ _0\"></span>oeivoet heeft,<span class=\"_ _0\"></span> aan gewicht g<span class=\"_ _0\"></span>ewonnen heeft in het bedrijfsplan.<span class=\"_ _0\"></span> De belangrijks<span class=\"_ _0\"></span>te veronderste<span class=\"_ _0\"></span>llingen ge<span class=\"_ _0\"></span>bruikt zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 9,<span class=\"_ _0\"></span>79% (2021: 7<span class=\"_ _2\"></span>,94%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 1<span class=\"_ _0\"></span>3,18% (2021: 9,6<span class=\"_ _0\"></span>7%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): -3,87% (20<span class=\"_ _0\"></span>21: -0,19%);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">zilverprijzen: 20<span class=\"_ _0\"></span>,5 US dollar/T<span class=\"_ _2\"></span>roz.<span class=\"_ _0\"></span> (2021: 25 US dollar<span class=\"_ _0\"></span>/T<span class=\"_ _2\"></span>roz.);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05 (2021: US dollar<span class=\"_ _0\"></span>/<span class=\"_ _2\"></span>euro: 1,13);</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 lsa ws27\">opbrengsten en brutowins<span class=\"_ _0\"></span>tmarge: de opbr<span class=\"_ _0\"></span>engsten en de brutow<span class=\"_ _0\"></span>instmarge r<span class=\"_ _0\"></span>e\ue617ecteren de verw<span class=\"_ _2\"></span>achtingen van het m<span class=\"_ _0\"></span>anage<span class=\"ls1 ws1\">-</span></span></span>ment gebaseer<span class=\"_ _2\"></span>d op er<span class=\"_ _9\"></span>varing<span class=\"_ _0\"></span>en uit het verleden en r<span class=\"_ _0\"></span>ekening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek v<span class=\"_ _0\"></span>oor het te r<span class=\"_ _2\"></span>apporteren segment.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.3 Kasstroomgenererende eenheid Digital Print &amp; ChemicalsOp 31 december 20<span class=\"_ _2\"></span>22 bedraagt de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de goodwill v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Digital Print &amp; Che<span class=\"ws1\">-</span>micals 2 miljoen euro<span class=\"_ _0\"></span>. P<span class=\"_ _2\"></span>er jaareinde 20<span class=\"_ _0\"></span>22 heeft de Groep de g<span class=\"_ _0\"></span>oodwill behorende tot de kas<span class=\"_ _0\"></span>stroomgener<span class=\"_ _0\"></span>erende eenheid Digital Print &amp; Chemicals getoetst op een mog<span class=\"_ _0\"></span>elijke bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering.Rekenin<span class=\"_ _0\"></span>g houdend met de gebruik<span class=\"_ _0\"></span>te veronders<span class=\"_ _0\"></span>tellingen is de bedrijfs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de eenheid groter dan haar<span class=\"_ _2\"></span> boekw<span class=\"_ _0\"></span>aarde en is er g<span class=\"_ _0\"></span>een bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt.De bedrijfsw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid Digital Print &amp; Chemicals w<span class=\"_ _0\"></span>ordt bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an kasstroom<span class=\"ws1\">-</span>voorspelling<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de komende v<span class=\"_ _0\"></span>ijf jaar<span class=\"_ _2\"></span>. De kasstroompr<span class=\"_ _0\"></span>ognoses wer<span class=\"_ _0\"></span>den bepaald op basis v<span class=\"_ _2\"></span>an een formeel door de Raad van Bes<span class=\"_ _0\"></span>tuur goe<span class=\"_ _0\"></span>dgek<span class=\"_ _0\"></span>eurd str<span class=\"_ _0\"></span>ategisch bedrijfsplan.<span class=\"_ _0\"></span> Na v<span class=\"_ _0\"></span>ijf jaar <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>esiduele w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgener<span class=\"_ _0\"></span>erende eenheid bepaald,<span class=\"_ _0\"></span> rekenin<span class=\"_ _0\"></span>g houdend met een groeivoet v<span class=\"_ _0\"></span>oor de div<span class=\"_ _0\"></span>isie van 5%.<span class=\"_ _2\"></span> Deze groeivoet is afg<span class=\"_ _0\"></span>eleid v<span class=\"_ _0\"></span>an beschikbare marktinform<span class=\"_ _0\"></span>atie.<span class=\"_ _2\"></span> De belangrijks<span class=\"_ _0\"></span>te veronderste<span class=\"_ _0\"></span>llingen ge<span class=\"_ _0\"></span>bruikt in de beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an een mogelijk<span class=\"_ _0\"></span>e bijzondere w<span class=\"_ _2\"></span>aardevermindering zijn bepaald door<span class=\"_ _0\"></span> het management v<span class=\"_ _2\"></span>an het te rapporteren segment Digital Print &amp; Chemicals en zijn g<span class=\"_ _0\"></span>ebaseerd op pr<span class=\"_ _0\"></span>estaties uit het verleden en de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>at betreft mark<span class=\"_ _2\"></span>tontwikkeling<span class=\"_ _0\"></span>.Deze zijn als v<span class=\"_ _0\"></span>olgt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">gewogen g<span class=\"_ _0\"></span>emiddelde kapitaalkost n<span class=\"_ _0\"></span>a belasting<span class=\"_ _0\"></span>en: 10,43%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">disconteringsvoet v<span class=\"_ _0\"></span>oor bel<span class=\"_ _0\"></span>astingen: 12,86%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">groeivoet geh<span class=\"_ _0\"></span>anteerd voor<span class=\"_ _2\"></span> de berekening v<span class=\"_ _2\"></span>an de residuele wa<span class=\"_ _0\"></span>arde (na v<span class=\"_ _0\"></span>ijf jaar): 5%;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">wisselkoers US doll<span class=\"_ _0\"></span>ar/<span class=\"_ _2\"></span>euro: 1,<span class=\"_ _0\"></span>05;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws8b\">opbrengsten en brutow<span class=\"_ _0\"></span>instmarge: de opbr<span class=\"_ _0\"></span>engsten en de bruto<span class=\"_ _0\"></span>winstmarg<span class=\"_ _0\"></span>e re\ue617ecteren de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an het ma<span class=\"ws1\">-</span></span></span>nagement ge<span class=\"_ _0\"></span>baseerd op erv<span class=\"_ _0\"></span>aringen uit het v<span class=\"_ _0\"></span>erleden en rek<span class=\"_ _0\"></span>ening houdend met risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s speci\ue616ek voor<span class=\"_ _2\"></span> het te rapporterensegment.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1.4 Kasstroomgenererende eenheid O\ue61eset SolutionsOp 31 december 20<span class=\"_ _2\"></span>22 omvat de boe<span class=\"_ _0\"></span>kw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de kasstroomg<span class=\"_ _0\"></span>enererende eenheid O\ue618set Solutions geen g<span class=\"_ _0\"></span>oodwill.<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.2 Onderzoek op bijzondere waardevermindering van immateri\u00eble activa met onbepaalde gebruiksduurOp het einde v<span class=\"_ _0\"></span>an 2022 heeft de Gr<span class=\"_ _0\"></span>oep geen immateri\u00eb<span class=\"_ _0\"></span>le activa met onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur op de b<span class=\"_ _0\"></span>alans. 2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>.3 Gebruik<span class=\"_ _0\"></span>sduur van immateri\u00eble activa met een bep<span class=\"_ _9\"></span>erkte gebruiksduurDe gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an een immaterieel actief is de periode,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarin het actief verw<span class=\"_ _0\"></span>acht wor<span class=\"_ _0\"></span>dt op een directe of op een in<span class=\"ws1\">-</span>directe wijz<span class=\"_ _0\"></span>e bij te drag<span class=\"_ _0\"></span>en tot de toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _2\"></span>an de Groep. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erworven technologie,<span class=\"_ _0\"></span> klantencontra<span class=\"_ _0\"></span>cten en -relaties zijn de mees<span class=\"_ _0\"></span>t belangrijke imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.V<span class=\"_ _2\"></span>oor verworven technologie is de sch<span class=\"_ _0\"></span>atting v<span class=\"_ _0\"></span>an de resterende g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span> gebaseerd op een analyse <span class=\"_ _0\"></span>van f<span class=\"_ _0\"></span>actoren zo<span class=\"_ _0\"></span>als typische productlev<span class=\"_ _0\"></span>enscycli in de industrie en technologische en economische ver<span class=\"_ _0\"></span>oudering voortk<span class=\"_ _0\"></span>omende hoofdzake<span class=\"_ _0\"></span>lijk uit verw<span class=\"_ _0\"></span>achte acties v<span class=\"_ _0\"></span>an concurrenten en potenti\u00eble concurr<span class=\"_ _0\"></span>enten.Op 31 december 20<span class=\"_ _2\"></span>22 bedroeg de nettoboekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de door de Gr<span class=\"_ _0\"></span>oep verworven technologie 21 miljoen euro (2<span class=\"_ _0\"></span>021: 0 miljoen euro).<span class=\"_ _0\"></span> Deze technology w<span class=\"_ _0\"></span>erd v<span class=\"_ _0\"></span>erworven door de o<span class=\"_ _0\"></span>vername v<span class=\"_ _2\"></span>an Inca Digital Printers (zie toelichting 19.1). De v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>worven technology v<span class=\"_ _2\"></span>an de Groep heeft een gewogen g<span class=\"_ _0\"></span>emiddelde rester<span class=\"_ _0\"></span>ende levensduur <span class=\"_ _0\"></span>van 9 j<span class=\"_ _0\"></span>aar<span class=\"_ _2\"></span>. De gebruik<span class=\"_ _0\"></span>sduur v<span class=\"_ _2\"></span>an immateri\u00eble activ<span class=\"_ _2\"></span>a wordt reg<span class=\"_ _0\"></span>elmatig beoordee<span class=\"_ _0\"></span>ld en herzien indien noodzakelijk.V<span class=\"_ _2\"></span>oor verworven kl<span class=\"_ _0\"></span>antencontracten en -r<span class=\"_ _0\"></span>elaties is de schatting <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>esterende ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> gebaseer<span class=\"_ _2\"></span>d op ratio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s die het verval <span class=\"_ _0\"></span>van klantenr<span class=\"_ _0\"></span>elaties w<span class=\"_ _0\"></span>eergeven.<span class=\"_ _2\"></span> V<span class=\"_ _2\"></span>oor de schatting v<span class=\"_ _0\"></span>an dergelijk<span class=\"_ _2\"></span>e ratio<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s beoordeelt de Groep de w<span class=\"_ _2\"></span>aarschijnlijkheid dat bestaande contr<span class=\"_ _2\"></span>acten worden hernieuw<span class=\"_ _0\"></span>d. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> de beoordeling <span class=\"_ _0\"></span>van de w<span class=\"_ _2\"></span>aarschijnlijkheid dat bestaande contr<span class=\"_ _0\"></span>acten worden hernieu<span class=\"_ _0\"></span>wd,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den de vra<span class=\"_ _0\"></span>ag, de concurr<span class=\"_ _0\"></span>entie en andere fa<span class=\"_ _0\"></span>ctoren zoals technologische a\ue607<span class=\"_ _0\"></span>ankelijkheid en daarmee verband houdende <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>sunk costs<span class=\"_ _2\"></span>\u2019 in overweging g<span class=\"_ _0\"></span>enomen. Op 31 december<span class=\"_ _0\"></span> 2022 be<span class=\"_ _0\"></span>droeg de nettoboek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de door de Groep verworven kl<span class=\"_ _0\"></span>antencontracten en -r<span class=\"_ _0\"></span>elaties 1 miljoen euro (2<span class=\"_ _0\"></span>021: 9 miljoen euro<span class=\"_ _0\"></span>). Gedurende 2<span class=\"_ _0\"></span>022 w<span class=\"_ _0\"></span>erd er<span class=\"_ _0\"></span> een bijzonder<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlies g<span class=\"_ _0\"></span>eboekt op de kl<span class=\"_ _0\"></span>antencontracten toeg<span class=\"_ _0\"></span>ewezen a<span class=\"_ _0\"></span>an het segment Radiology Solutions ten belope v<span class=\"_ _0\"></span>an 3 miljoen euro<span class=\"_ _0\"></span>. Dit teng<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an de jaarlijkse test op bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering. De door<span class=\"_ _2\"></span> de Groep verworven klantencontr<span class=\"_ _0\"></span>acten en -rela<span class=\"_ _0\"></span>ties hebben een geschatte g<span class=\"_ _0\"></span>ewogen g<span class=\"_ _0\"></span>emiddelde resterende g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span> van onge<span class=\"ws1\">-</span>veer<span class=\"_ _0\"></span> vijf jaar<span class=\"_ _2\"></span>. De ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an immateri\u00eble activ<span class=\"_ _2\"></span>a wordt rege<span class=\"_ _0\"></span>lmatig beoordeeld en her<span class=\"_ _0\"></span>zien indien noodzakelijk.Hoewel de Groep <span class=\"_ _0\"></span>van oor<span class=\"_ _0\"></span>deel is dat de g<span class=\"_ _0\"></span>ebruikte <span class=\"_ _0\"></span>veronderstellin<span class=\"_ _0\"></span>gen (zo<span class=\"_ _0\"></span>als de productlevenscycli en de r<span class=\"_ _2\"></span>atio\u2019<span class=\"_ _1\"></span>s die het verval van kl<span class=\"_ _0\"></span>antenrelaties w<span class=\"_ _0\"></span>eergev<span class=\"_ _0\"></span>en) geschik<span class=\"_ _0\"></span>t zijn, k<span class=\"_ _0\"></span>unnen belangrijk<span class=\"_ _0\"></span>e verschillen in actuele erv<span class=\"_ _0\"></span>aring een impact hebben op de toekomstig<span class=\"_ _0\"></span>e afschrijvingslast <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de Groep..<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>MA<span class=\"_ _2\"></span>TERI\u00cbLE V<span class=\"_ _0\"></span>ASTE ACTIV<span class=\"_ _0\"></span>AT<span class=\"_ _1\"></span>erreinen,  Machines en Meubilair en  V<span class=\"_ _0\"></span>aste activa in aanbouw  gebouwen en  technische overige materi\u00eble <span class=\"_ _1\"></span> en vooruitbetalingen  TOT<span class=\"_ _0\"></span>AALMILJOEN EUROinfrastructuuruitrustingvaste activaop materi\u00eble vaste activaAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _2ca\"> </span>\ue61d\ue61f\ue61e<span class=\"_ _193\"> </span>\ue61c.\ue619\ue61e\ue616<span class=\"_ _231\"> </span>\ue61c\ue619\ue614<span class=\"_ _2cb\"> </span>\ue61c\ue619<span class=\"_ _84\"> </span>\ue61c.\ue614\ue614\ue617V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2cc\"> </span>\ue617<span class=\"_ _28\"> </span>\ue61d\ue616<span class=\"_ _246\"> </span>\ue61a<span class=\"_ _18e\"> </span>\ue61d<span class=\"_ _2b5\"> </span>\ue61f\ue61aNieuwe leaseovereenkomsten<span class=\"_ _2cd\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _246\"> </span>\ue616<span class=\"_ _1ad\"> </span>-<span class=\"_ _2c5\"> </span>\ue616Investeringsuitgaven<span class=\"_ _2ce\"> </span>\ue61d<span class=\"_ _28\"> </span>\ue61d\ue617<span class=\"_ _246\"> </span>\ue616<span class=\"_ _18e\"> </span>\ue616<span class=\"_ _2b5\"> </span>\ue61f\ue618Buitengebruikstellingen<span class=\"_ _2cf\"> </span>(\ue61d\ue61a)<span class=\"_ _2e\"> </span>(\ue61f\ue619)<span class=\"_ _e2\"> </span>(\ue61d\ue61b)<span class=\"_ _281\"> </span>(\ue61f)<span class=\"_ _d3\"> </span>(\ue617\ue61d)Ingebruikname activa in aanbouw<span class=\"_ _2b1\"> </span>-<span class=\"_ _187\"> </span>\ue61d<span class=\"_ _245\"> </span>-<span class=\"_ _281\"> </span>(\ue61d)<span class=\"_ _61\"> </span>-Overboekingen<span class=\"_ _197\"> </span>\ue61d<span class=\"_ _14d\"> </span>\ue61f<span class=\"_ _245\"> </span>-<span class=\"_ _281\"> </span>(\ue61f)<span class=\"_ _29d\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _2ca\"> </span>\ue61d\ue61c\ue618<span class=\"_ _193\"> </span>\ue61c.\ue619\ue61c\ue61f<span class=\"_ _231\"> </span>\ue61c\ue61d\ue617<span class=\"_ _2cb\"> </span>\ue61c\ue619<span class=\"_ _84\"> </span>\ue61c.\ue614\ue614\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2cc\"> </span>\ue61f<span class=\"_ _14d\"> </span>\ue616<span class=\"_ _171\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _2c5\"> </span>\ue617Nieuwe leaseovereenkomsten<span class=\"_ _2cd\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _245\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _29d\"> </span>-Investeringsuitgaven<span class=\"_ _2ce\"> </span>\ue61d<span class=\"_ _28\"> </span>\ue61d\ue617<span class=\"_ _246\"> </span>\ue616<span class=\"_ _18e\"> </span>\ue618<span class=\"_ _2b5\"> </span>\ue61f\ue617Overnames<span class=\"_ _2d0\"> </span>\ue61f<span class=\"_ _28\"> </span>\ue61d\ue61e<span class=\"_ _246\"> </span>\ue61d<span class=\"_ _1ad\"> </span>-<span class=\"_ _8a\"> </span>\ue61d\ue61aBuitengebruikstellingen<span class=\"_ _2cf\"> </span>(\ue61f\ue616)<span class=\"_ _2e\"> </span>(\ue618\ue61f)<span class=\"_ _1c5\"> </span>(\ue616)<span class=\"_ _2d1\"> </span>(\ue61d)<span class=\"_ _d3\"> </span>(\ue61c\ue61d)Ingebruikname activa in aanbouw<span class=\"_ _2b1\"> </span>-<span class=\"_ _187\"> </span>\ue61d<span class=\"_ _245\"> </span>-<span class=\"_ _281\"> </span>(\ue61d)<span class=\"_ _61\"> </span>-Overboekingen<span class=\"_ _2d2\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _246\"> </span>\ue61f<span class=\"_ _281\"> </span>(\ue61d)<span class=\"_ _2c5\"> </span>\ue61fAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _2ca\"> </span>\ue61f\ue617\ue616<span class=\"_ _193\"> </span>\ue61c.\ue61d\ue617\ue61e<span class=\"_ _231\"> </span>\ue61c\ue619\ue61d<span class=\"_ _2cb\"> </span>\ue61c\ue615<span class=\"_ _84\"> </span>\ue61c.\ue614\ue619\ue615Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue61f\ue614\ue616)<span class=\"_ _23a\"> </span>(\ue61c.\ue61d\ue61d\ue61d)<span class=\"_ _31\"> </span>(\ue61c\ue61d\ue619)<span class=\"_ _13d\"> </span>(\ue614)<span class=\"_ _b5\"> </span>(\ue61c.\ue616\ue615\ue61f)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2a6\"> </span>(\ue618)<span class=\"_ _2e\"> </span>(\ue61d\ue616)<span class=\"_ _1c5\"> </span>(\ue61f)<span class=\"_ _1ad\"> </span>-<span class=\"_ _d3\"> </span>(\ue61f\ue61d)Afschrijvingen van het jaar<span class=\"_ _34\"> </span>(\ue616)<span class=\"_ _2e\"> </span>(\ue61d\ue618)<span class=\"_ _1c5\"> </span>(\ue61c)<span class=\"_ _1ad\"> </span>-<span class=\"_ _d3\"> </span>(\ue61f\ue619)Bijzondere waardeverminderingsverliezen<span class=\"_ _199\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _245\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _22\"> </span>(\ue61d)Buitengebruikstellingen<span class=\"_ _2d3\"> </span>\ue61d\ue61d<span class=\"_ _28\"> </span>\ue61f\ue617<span class=\"_ _164\"> </span>\ue61d\ue61b<span class=\"_ _18e\"> </span>\ue61d<span class=\"_ _2b5\"> </span>\ue618\ue619Overboekingen<span class=\"_ _197\"> </span>\ue61d<span class=\"_ _44\"> </span>-<span class=\"_ _246\"> </span>\ue61d<span class=\"_ _1ad\"> </span>-<span class=\"_ _2c5\"> </span>\ue61fGeaccumuleerde afschrijvingen en bijzondere waarde- (\ue61f\ue614\ue61d)<span class=\"_ _23a\"> </span>(\ue61c.\ue61d\ue61d\ue618)<span class=\"_ _31\"> </span>(\ue61c\ue61f\ue615)<span class=\"_ _13d\"> </span>(\ue616)<span class=\"_ _b5\"> </span>(\ue61c.\ue616\ue618\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2a6\"> </span>(\ue61d)<span class=\"_ _2a8\"> </span>(\ue61a)<span class=\"_ _14b\"> </span>(\ue61d)<span class=\"_ _1ad\"> </span>-<span class=\"_ _22\"> </span>(\ue618)Afschrijvingen van het jaar<span class=\"_ _34\"> </span>(\ue616)<span class=\"_ _2e\"> </span>(\ue61d\ue618)<span class=\"_ _1c5\"> </span>(\ue61c)<span class=\"_ _1ad\"> </span>-<span class=\"_ _d3\"> </span>(\ue61f\ue617)Bijzondere waardeverminderingsverliezen<span class=\"_ _2bc\"> </span>(\ue617)<span class=\"_ _2e\"> </span>(\ue61d\ue61e)<span class=\"_ _1c5\"> </span>(\ue61f)<span class=\"_ _2d1\"> </span>(\ue619)<span class=\"_ _d3\"> </span>(\ue61f\ue617)Overnames<span class=\"_ _2d4\"> </span>(\ue61f)<span class=\"_ _2d\"> </span>(\ue61b)<span class=\"_ _1c5\"> </span>(\ue61d)<span class=\"_ _1ad\"> </span>-<span class=\"_ _d3\"> </span>(\ue61d\ue61f)Buitengebruikstellingen<span class=\"_ _2d3\"> </span>\ue61f\ue616<span class=\"_ _28\"> </span>\ue618\ue61a<span class=\"_ _246\"> </span>\ue61a<span class=\"_ _18e\"> </span>\ue61d<span class=\"_ _2b5\"> </span>\ue61c\ue61eOverboekingen<span class=\"_ _2d2\"> </span>-<span class=\"_ _14d\"> </span>\ue61d<span class=\"_ _171\"> </span>-<span class=\"_ _281\"> </span>(\ue61d)<span class=\"_ _61\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue61f\ue616\ue61d)<span class=\"_ _23a\"> </span>(\ue61c.\ue61d\ue61c\ue617)<span class=\"_ _31\"> </span>(\ue61c\ue61d\ue61d)<span class=\"_ _b8\"> </span>(\ue61c\ue619)<span class=\"_ _b5\"> </span>(\ue61c.\ue616\ue61d\ue617)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fBoekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _2c7\"> </span>\ue61d\ue61d<span class=\"_ _28\"> </span>\ue616\ue619<span class=\"_ _164\"> </span>\ue61c\ue61d<span class=\"_ _18e\"> </span>\ue615<span class=\"_ _7b\"> </span>\ue61c\ue61f\ue616Boekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _2c7\"> </span>\ue61d\ue61c<span class=\"_ _28\"> </span>\ue616\ue616<span class=\"_ _164\"> </span>\ue61c\ue619<span class=\"_ _18e\"> </span>\ue616<span class=\"_ _7b\"> </span>\ue61c\ue61f\ue617Boekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _2c7\"> </span>\ue61f\ue619<span class=\"_ _28\"> </span>\ue616\ue61c<span class=\"_ _164\"> </span>\ue61c\ue61e<span class=\"_ _18e\"> </span>\ue61f<span class=\"_ _7b\"> </span>\ue61c\ue61e\ue616In 2022 be<span class=\"_ _0\"></span>droegen de in<span class=\"_ _0\"></span>vesteringsuitg<span class=\"_ _0\"></span>aven v<span class=\"_ _0\"></span>oor ma<span class=\"_ _0\"></span>teri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a 26 miljoen euro (20<span class=\"_ _0\"></span>21: 25 miljoen euro),<span class=\"_ _2\"></span> waarvan 1<span class=\"_ _0\"></span>6 miljoen euro (20<span class=\"_ _0\"></span>21: 16 miljoen euro) v<span class=\"_ _0\"></span>oornamelijk betr<span class=\"_ _0\"></span>ekking heeft op machines en technische uitr<span class=\"_ _0\"></span>usting voorname<span class=\"_ _0\"></span>lijk in Belgi\u00eb en w<span class=\"_ _0\"></span>aarvan 5 miljoen eur<span class=\"_ _0\"></span>o (2021: 4 miljoen eur<span class=\"_ _0\"></span>o) betrekking heef<span class=\"_ _0\"></span>t op activa in a<span class=\"_ _0\"></span>anbouw voor<span class=\"_ _2\"></span> e\ue614ci\u00ebntieverhoging, instandhouding en IT<span class=\"_ _2\"></span>-gerelateer<span class=\"_ _0\"></span>de projecten in de productie in Belgi\u00eb<span class=\"_ _2\"></span>, Duitsland en Brazili\u00eb<span class=\"_ _2\"></span>.De Groep<span class=\"_ _0\"></span>, als leasin<span class=\"_ _0\"></span>ggever<span class=\"_ _2\"></span>, heeft activ<span class=\"_ _2\"></span>a onder opera<span class=\"_ _0\"></span>tionele leaseov<span class=\"_ _0\"></span>ereenk<span class=\"_ _0\"></span>omsten opgenomen in de balans onder<span class=\"_ _2\"></span> de rubriek \u2018Overig<span class=\"_ _0\"></span>e materi\u00eble v<span class=\"_ _2\"></span>aste activa<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Per<span class=\"_ _2\"></span> einde december 2022 be<span class=\"_ _0\"></span>droeg de nettoboek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de materi\u00eble vas<span class=\"_ _0\"></span>te activa onder<span class=\"_ _2\"></span> operatione<span class=\"_ _0\"></span>le leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten 4 miljoen euro (2021: 6 miljoen eur<span class=\"_ _0\"></span>o) (zie toelichting 44).De bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en op machines en technische uitrusting bedr<span class=\"_ _2\"></span>agen 26 miljoen euro en hebben betrekking op entiteiten toeg<span class=\"_ _0\"></span>ewezen a<span class=\"_ _0\"></span>an O\ue618set Solutions activiteiten en als dusdanig in aanmerkin<span class=\"_ _0\"></span>g komen om te wor<span class=\"_ _2\"></span>den verkocht in 2<span class=\"_ _0\"></span>023.<span class=\"_ _0\"></span> Deze activ<span class=\"_ _2\"></span>a werden volle<span class=\"_ _0\"></span>dig afgeschrev<span class=\"_ _0\"></span>en aange<span class=\"_ _0\"></span>zien de verkoopprijs <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de te verkopen gr<span class=\"_ _0\"></span>oep v<span class=\"_ _0\"></span>an en<span class=\"ws1\">-</span>titeiten lager<span class=\"_ _0\"></span> is dan de nettoboek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an deze te verk<span class=\"_ _0\"></span>open groep v<span class=\"_ _0\"></span>an entiteiten. Meer<span class=\"_ _2\"></span> informatie is terug te vinden in sectie 4 \u2018Schattin<span class=\"_ _0\"></span>gen en oordelen <span class=\"_ _0\"></span>van het Man<span class=\"_ _0\"></span>agement\u2019<span class=\"_ _c3\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__65": {
   "value": ".<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>MA<span class=\"_ _2\"></span>TERI\u00cbLE V<span class=\"_ _0\"></span>ASTE ACTIV<span class=\"_ _0\"></span>AT<span class=\"_ _1\"></span>erreinen,  Machines en Meubilair en  V<span class=\"_ _0\"></span>aste activa in aanbouw  gebouwen en  technische overige materi\u00eble <span class=\"_ _1\"></span> en vooruitbetalingen  TOT<span class=\"_ _0\"></span>AALMILJOEN EUROinfrastructuuruitrustingvaste activaop materi\u00eble vaste activaAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _2ca\"> </span>\ue61d\ue61f\ue61e<span class=\"_ _193\"> </span>\ue61c.\ue619\ue61e\ue616<span class=\"_ _231\"> </span>\ue61c\ue619\ue614<span class=\"_ _2cb\"> </span>\ue61c\ue619<span class=\"_ _84\"> </span>\ue61c.\ue614\ue614\ue617V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2cc\"> </span>\ue617<span class=\"_ _28\"> </span>\ue61d\ue616<span class=\"_ _246\"> </span>\ue61a<span class=\"_ _18e\"> </span>\ue61d<span class=\"_ _2b5\"> </span>\ue61f\ue61aNieuwe leaseovereenkomsten<span class=\"_ _2cd\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _246\"> </span>\ue616<span class=\"_ _1ad\"> </span>-<span class=\"_ _2c5\"> </span>\ue616Investeringsuitgaven<span class=\"_ _2ce\"> </span>\ue61d<span class=\"_ _28\"> </span>\ue61d\ue617<span class=\"_ _246\"> </span>\ue616<span class=\"_ _18e\"> </span>\ue616<span class=\"_ _2b5\"> </span>\ue61f\ue618Buitengebruikstellingen<span class=\"_ _2cf\"> </span>(\ue61d\ue61a)<span class=\"_ _2e\"> </span>(\ue61f\ue619)<span class=\"_ _e2\"> </span>(\ue61d\ue61b)<span class=\"_ _281\"> </span>(\ue61f)<span class=\"_ _d3\"> </span>(\ue617\ue61d)Ingebruikname activa in aanbouw<span class=\"_ _2b1\"> </span>-<span class=\"_ _187\"> </span>\ue61d<span class=\"_ _245\"> </span>-<span class=\"_ _281\"> </span>(\ue61d)<span class=\"_ _61\"> </span>-Overboekingen<span class=\"_ _197\"> </span>\ue61d<span class=\"_ _14d\"> </span>\ue61f<span class=\"_ _245\"> </span>-<span class=\"_ _281\"> </span>(\ue61f)<span class=\"_ _29d\"> </span>-Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _2ca\"> </span>\ue61d\ue61c\ue618<span class=\"_ _193\"> </span>\ue61c.\ue619\ue61c\ue61f<span class=\"_ _231\"> </span>\ue61c\ue61d\ue617<span class=\"_ _2cb\"> </span>\ue61c\ue619<span class=\"_ _84\"> </span>\ue61c.\ue614\ue614\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2cc\"> </span>\ue61f<span class=\"_ _14d\"> </span>\ue616<span class=\"_ _171\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _2c5\"> </span>\ue617Nieuwe leaseovereenkomsten<span class=\"_ _2cd\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _245\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _29d\"> </span>-Investeringsuitgaven<span class=\"_ _2ce\"> </span>\ue61d<span class=\"_ _28\"> </span>\ue61d\ue617<span class=\"_ _246\"> </span>\ue616<span class=\"_ _18e\"> </span>\ue618<span class=\"_ _2b5\"> </span>\ue61f\ue617Overnames<span class=\"_ _2d0\"> </span>\ue61f<span class=\"_ _28\"> </span>\ue61d\ue61e<span class=\"_ _246\"> </span>\ue61d<span class=\"_ _1ad\"> </span>-<span class=\"_ _8a\"> </span>\ue61d\ue61aBuitengebruikstellingen<span class=\"_ _2cf\"> </span>(\ue61f\ue616)<span class=\"_ _2e\"> </span>(\ue618\ue61f)<span class=\"_ _1c5\"> </span>(\ue616)<span class=\"_ _2d1\"> </span>(\ue61d)<span class=\"_ _d3\"> </span>(\ue61c\ue61d)Ingebruikname activa in aanbouw<span class=\"_ _2b1\"> </span>-<span class=\"_ _187\"> </span>\ue61d<span class=\"_ _245\"> </span>-<span class=\"_ _281\"> </span>(\ue61d)<span class=\"_ _61\"> </span>-Overboekingen<span class=\"_ _2d2\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _246\"> </span>\ue61f<span class=\"_ _281\"> </span>(\ue61d)<span class=\"_ _2c5\"> </span>\ue61fAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _2ca\"> </span>\ue61f\ue617\ue616<span class=\"_ _193\"> </span>\ue61c.\ue61d\ue617\ue61e<span class=\"_ _231\"> </span>\ue61c\ue619\ue61d<span class=\"_ _2cb\"> </span>\ue61c\ue615<span class=\"_ _84\"> </span>\ue61c.\ue614\ue619\ue615Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue61f\ue614\ue616)<span class=\"_ _23a\"> </span>(\ue61c.\ue61d\ue61d\ue61d)<span class=\"_ _31\"> </span>(\ue61c\ue61d\ue619)<span class=\"_ _13d\"> </span>(\ue614)<span class=\"_ _b5\"> </span>(\ue61c.\ue616\ue615\ue61f)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2a6\"> </span>(\ue618)<span class=\"_ _2e\"> </span>(\ue61d\ue616)<span class=\"_ _1c5\"> </span>(\ue61f)<span class=\"_ _1ad\"> </span>-<span class=\"_ _d3\"> </span>(\ue61f\ue61d)Afschrijvingen van het jaar<span class=\"_ _34\"> </span>(\ue616)<span class=\"_ _2e\"> </span>(\ue61d\ue618)<span class=\"_ _1c5\"> </span>(\ue61c)<span class=\"_ _1ad\"> </span>-<span class=\"_ _d3\"> </span>(\ue61f\ue619)Bijzondere waardeverminderingsverliezen<span class=\"_ _199\"> </span>-<span class=\"_ _31\"> </span>-<span class=\"_ _245\"> </span>-<span class=\"_ _1ad\"> </span>-<span class=\"_ _22\"> </span>(\ue61d)Buitengebruikstellingen<span class=\"_ _2d3\"> </span>\ue61d\ue61d<span class=\"_ _28\"> </span>\ue61f\ue617<span class=\"_ _164\"> </span>\ue61d\ue61b<span class=\"_ _18e\"> </span>\ue61d<span class=\"_ _2b5\"> </span>\ue618\ue619Overboekingen<span class=\"_ _197\"> </span>\ue61d<span class=\"_ _44\"> </span>-<span class=\"_ _246\"> </span>\ue61d<span class=\"_ _1ad\"> </span>-<span class=\"_ _2c5\"> </span>\ue61fGeaccumuleerde afschrijvingen en bijzondere waarde- (\ue61f\ue614\ue61d)<span class=\"_ _23a\"> </span>(\ue61c.\ue61d\ue61d\ue618)<span class=\"_ _31\"> </span>(\ue61c\ue61f\ue615)<span class=\"_ _13d\"> </span>(\ue616)<span class=\"_ _b5\"> </span>(\ue61c.\ue616\ue618\ue61c)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2a6\"> </span>(\ue61d)<span class=\"_ _2a8\"> </span>(\ue61a)<span class=\"_ _14b\"> </span>(\ue61d)<span class=\"_ _1ad\"> </span>-<span class=\"_ _22\"> </span>(\ue618)Afschrijvingen van het jaar<span class=\"_ _34\"> </span>(\ue616)<span class=\"_ _2e\"> </span>(\ue61d\ue618)<span class=\"_ _1c5\"> </span>(\ue61c)<span class=\"_ _1ad\"> </span>-<span class=\"_ _d3\"> </span>(\ue61f\ue617)Bijzondere waardeverminderingsverliezen<span class=\"_ _2bc\"> </span>(\ue617)<span class=\"_ _2e\"> </span>(\ue61d\ue61e)<span class=\"_ _1c5\"> </span>(\ue61f)<span class=\"_ _2d1\"> </span>(\ue619)<span class=\"_ _d3\"> </span>(\ue61f\ue617)Overnames<span class=\"_ _2d4\"> </span>(\ue61f)<span class=\"_ _2d\"> </span>(\ue61b)<span class=\"_ _1c5\"> </span>(\ue61d)<span class=\"_ _1ad\"> </span>-<span class=\"_ _d3\"> </span>(\ue61d\ue61f)Buitengebruikstellingen<span class=\"_ _2d3\"> </span>\ue61f\ue616<span class=\"_ _28\"> </span>\ue618\ue61a<span class=\"_ _246\"> </span>\ue61a<span class=\"_ _18e\"> </span>\ue61d<span class=\"_ _2b5\"> </span>\ue61c\ue61eOverboekingen<span class=\"_ _2d2\"> </span>-<span class=\"_ _14d\"> </span>\ue61d<span class=\"_ _171\"> </span>-<span class=\"_ _281\"> </span>(\ue61d)<span class=\"_ _61\"> </span>-Geaccumuleerde afschrijvingen en bijzondere waarde- (\ue61f\ue616\ue61d)<span class=\"_ _23a\"> </span>(\ue61c.\ue61d\ue61c\ue617)<span class=\"_ _31\"> </span>(\ue61c\ue61d\ue61d)<span class=\"_ _b8\"> </span>(\ue61c\ue619)<span class=\"_ _b5\"> </span>(\ue61c.\ue616\ue61d\ue617)verminderingsverliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fBoekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _2c7\"> </span>\ue61d\ue61d<span class=\"_ _28\"> </span>\ue616\ue619<span class=\"_ _164\"> </span>\ue61c\ue61d<span class=\"_ _18e\"> </span>\ue615<span class=\"_ _7b\"> </span>\ue61c\ue61f\ue616Boekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _2c7\"> </span>\ue61d\ue61c<span class=\"_ _28\"> </span>\ue616\ue616<span class=\"_ _164\"> </span>\ue61c\ue619<span class=\"_ _18e\"> </span>\ue616<span class=\"_ _7b\"> </span>\ue61c\ue61f\ue617Boekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _2c7\"> </span>\ue61f\ue619<span class=\"_ _28\"> </span>\ue616\ue61c<span class=\"_ _164\"> </span>\ue61c\ue61e<span class=\"_ _18e\"> </span>\ue61f<span class=\"_ _7b\"> </span>\ue61c\ue61e\ue616In 2022 be<span class=\"_ _0\"></span>droegen de in<span class=\"_ _0\"></span>vesteringsuitg<span class=\"_ _0\"></span>aven v<span class=\"_ _0\"></span>oor ma<span class=\"_ _0\"></span>teri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a 26 miljoen euro (20<span class=\"_ _0\"></span>21: 25 miljoen euro),<span class=\"_ _2\"></span> waarvan 1<span class=\"_ _0\"></span>6 miljoen euro (20<span class=\"_ _0\"></span>21: 16 miljoen euro) v<span class=\"_ _0\"></span>oornamelijk betr<span class=\"_ _0\"></span>ekking heeft op machines en technische uitr<span class=\"_ _0\"></span>usting voorname<span class=\"_ _0\"></span>lijk in Belgi\u00eb en w<span class=\"_ _0\"></span>aarvan 5 miljoen eur<span class=\"_ _0\"></span>o (2021: 4 miljoen eur<span class=\"_ _0\"></span>o) betrekking heef<span class=\"_ _0\"></span>t op activa in a<span class=\"_ _0\"></span>anbouw voor<span class=\"_ _2\"></span> e\ue614ci\u00ebntieverhoging, instandhouding en IT<span class=\"_ _2\"></span>-gerelateer<span class=\"_ _0\"></span>de projecten in de productie in Belgi\u00eb<span class=\"_ _2\"></span>, Duitsland en Brazili\u00eb<span class=\"_ _2\"></span>.De Groep<span class=\"_ _0\"></span>, als leasin<span class=\"_ _0\"></span>ggever<span class=\"_ _2\"></span>, heeft activ<span class=\"_ _2\"></span>a onder opera<span class=\"_ _0\"></span>tionele leaseov<span class=\"_ _0\"></span>ereenk<span class=\"_ _0\"></span>omsten opgenomen in de balans onder<span class=\"_ _2\"></span> de rubriek \u2018Overig<span class=\"_ _0\"></span>e materi\u00eble v<span class=\"_ _2\"></span>aste activa<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Per<span class=\"_ _2\"></span> einde december 2022 be<span class=\"_ _0\"></span>droeg de nettoboek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de materi\u00eble vas<span class=\"_ _0\"></span>te activa onder<span class=\"_ _2\"></span> operatione<span class=\"_ _0\"></span>le leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten 4 miljoen euro (2021: 6 miljoen eur<span class=\"_ _0\"></span>o) (zie toelichting 44).De bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en op machines en technische uitrusting bedr<span class=\"_ _2\"></span>agen 26 miljoen euro en hebben betrekking op entiteiten toeg<span class=\"_ _0\"></span>ewezen a<span class=\"_ _0\"></span>an O\ue618set Solutions activiteiten en als dusdanig in aanmerkin<span class=\"_ _0\"></span>g komen om te wor<span class=\"_ _2\"></span>den verkocht in 2<span class=\"_ _0\"></span>023.<span class=\"_ _0\"></span> Deze activ<span class=\"_ _2\"></span>a werden volle<span class=\"_ _0\"></span>dig afgeschrev<span class=\"_ _0\"></span>en aange<span class=\"_ _0\"></span>zien de verkoopprijs <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de te verkopen gr<span class=\"_ _0\"></span>oep v<span class=\"_ _0\"></span>an en<span class=\"ws1\">-</span>titeiten lager<span class=\"_ _0\"></span> is dan de nettoboek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an deze te verk<span class=\"_ _0\"></span>open groep v<span class=\"_ _0\"></span>an entiteiten. Meer<span class=\"_ _2\"></span> informatie is terug te vinden in sectie 4 \u2018Schattin<span class=\"_ _0\"></span>gen en oordelen <span class=\"_ _0\"></span>van het Man<span class=\"_ _0\"></span>agement\u2019<span class=\"_ _c3\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__67-1": {
   "value": ". RECHT<span class=\"_ _0\"></span>\ue603OP\ue603GEBRUIK A<span class=\"_ _0\"></span>CTIV<span class=\"_ _0\"></span>AIngevolg<span class=\"_ _0\"></span>e de toepassing v<span class=\"_ _2\"></span>an IFRS 16 van<span class=\"_ _0\"></span>af 2019 erkent de Groep als le<span class=\"_ _2\"></span>asingnemer recht-op-gebr<span class=\"_ _0\"></span>uik activ<span class=\"_ _0\"></span>a, die het ge<span class=\"ws1\">-</span>bruiksrecht <span class=\"_ _0\"></span>van het g<span class=\"_ _0\"></span>ehuurde actief v<span class=\"_ _0\"></span>ertegenw<span class=\"_ _0\"></span>oordigen,<span class=\"_ _2\"></span> en leaseverplichtingen,<span class=\"_ _0\"></span> die de verplichting v<span class=\"_ _0\"></span>ertegenw<span class=\"_ _0\"></span>oordigen om toekomstig<span class=\"_ _0\"></span>e leasebetaling<span class=\"_ _0\"></span>en te verrichten.<span class=\"_ _0\"></span> De Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de optionele vrijstelling<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> leaseov<span class=\"_ _0\"></span>ereen<span class=\"ws1\">-</span>komsten met een le<span class=\"_ _0\"></span>aseperiode v<span class=\"_ _0\"></span>an 12 maanden of minder en <span class=\"_ _0\"></span>voor le<span class=\"_ _2\"></span>aseovereenkomsten <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> het onderliggend actief een beperkte w<span class=\"_ _2\"></span>aarde heeft, z<span class=\"_ _0\"></span>oals het merendeel v<span class=\"_ _2\"></span>an de ICT<span class=\"_ _0\"></span>-appara<span class=\"_ _0\"></span>tuur v<span class=\"_ _2\"></span>an de Groep.Het recht-op-gebr<span class=\"_ _0\"></span>uik actief wor<span class=\"_ _0\"></span>dt initieel erkend a<span class=\"_ _0\"></span>an kostprijs en v<span class=\"_ _0\"></span>ervolgens lineair<span class=\"_ _2\"></span> afgeschreven ov<span class=\"_ _0\"></span>er de res<span class=\"_ _0\"></span>terende lease-<span class=\"ws1\"> </span>termijn, tenzij de eigendom <span class=\"_ _0\"></span>van het onderligg<span class=\"_ _0\"></span>end actief overg<span class=\"_ _0\"></span>aat naar<span class=\"_ _0\"></span> de leasingnemer<span class=\"_ _2\"></span> aan het einde van de leasetermijn of wanneer<span class=\"_ _2\"></span> de kost v<span class=\"_ _0\"></span>an het recht-op-gebruik<span class=\"_ _0\"></span> actief ook de uitoefenprijs v<span class=\"_ _2\"></span>an een aankoopoptie omv<span class=\"_ _2\"></span>at. In deze g<span class=\"_ _0\"></span>evallen w<span class=\"_ _0\"></span>ordt het recht-op-gebr<span class=\"_ _0\"></span>uik actief afgeschr<span class=\"_ _0\"></span>even ov<span class=\"_ _0\"></span>er de lev<span class=\"_ _0\"></span>ensduur v<span class=\"_ _2\"></span>an het onderliggend actief,<span class=\"_ _0\"></span> in lijn met de methodiek die ook van toep<span class=\"_ _0\"></span>assing is voor<span class=\"_ _2\"></span> materi\u00eble vas<span class=\"_ _0\"></span>te activa.Onderstaande tabel toont een r<span class=\"_ _0\"></span>econciliatie met de eindbalans per<span class=\"_ _2\"></span> 31 december 2022 <span class=\"_ _0\"></span>voor de r<span class=\"_ _0\"></span>echt-op-gebruik<span class=\"_ _0\"></span> activ<span class=\"_ _0\"></span>a, uit<span class=\"ws1\">-</span>gesplitst naar<span class=\"_ _2\"></span> categorie.<span class=\"_ _0\"></span> De Groep onderscheidt vier<span class=\"_ _2\"></span> categorie\u00ebn: 1) terreinen,<span class=\"_ _0\"></span> gebouwen en infr<span class=\"_ _2\"></span>astructuur<span class=\"_ _0\"></span>, 2) personen<span class=\"_ _0\"></span>wa<span class=\"ws1\">-</span>gens, 3) o<span class=\"_ _0\"></span>verige tr<span class=\"_ _2\"></span>ansportmiddelen, voornamelijk<span class=\"_ _0\"></span> gerela<span class=\"_ _0\"></span>teerd aan onz<span class=\"_ _0\"></span>e productie<span class=\"_ _0\"></span>, en 4) ov<span class=\"_ _0\"></span>erige activ<span class=\"_ _0\"></span>a.Recht-op- Recht-op-gebruik <span class=\"_ _2\"></span> Recht-op- Recht-op-gebruik  gebruik  land, gebouwen, gebruik  overige  TOT<span class=\"_ _0\"></span>AALoverige infrastructuurauto\u2019<span class=\"_ _0\"></span>stransportmiddelenMILJOEN EUROactivaAanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61e<span class=\"_ _127\"> </span>\ue614\ue618<span class=\"_ _2b5\"> </span>\ue61d\ue617<span class=\"_ _8c\"> </span>\ue61f<span class=\"_ _2d\"> </span>\ue61c<span class=\"_ _ee\"> </span>\ue61c\ue61f\ue616V<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _29a\"> </span>\ue61f<span class=\"_ _2c5\"> </span>\ue61d<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _236\"> </span>\ue61aNieuwe leaseovereenkomsten<span class=\"_ _36\"> </span>\ue616<span class=\"_ _2c5\"> </span>\ue617<span class=\"_ _12e\"> </span>\ue61d<span class=\"_ _2d\"> </span>\ue61d<span class=\"_ _a4\"> </span>\ue61d\ue61fHerwaarderingen van leaseovereenkomsten<span class=\"_ _1a3\"> </span>\ue61c<span class=\"_ _29b\"> </span>(\ue61d)<span class=\"_ _f1\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _236\"> </span>\ue619Buitengebruikstellingen<span class=\"_ _13c\"> </span>(\ue61a)<span class=\"_ _22\"> </span>(\ue617)<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _92\"> </span>(\ue61d\ue61e)Overboekingen<span class=\"_ _138\"> </span>(\ue61a)<span class=\"_ _29b\"> </span>(\ue61f)<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _53\"> </span>(\ue618)Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _127\"> </span>\ue617\ue61d<span class=\"_ _2b5\"> </span>\ue61d\ue618<span class=\"_ _8c\"> </span>\ue61f<span class=\"_ _2d\"> </span>\ue61f<span class=\"_ _ee\"> </span>\ue61c\ue61d\ue61fV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2d5\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _a3\"> </span>-Nieuwe leaseovereenkomsten<span class=\"_ _36\"> </span>\ue617<span class=\"_ _2c5\"> </span>\ue61c<span class=\"_ _f1\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _23a\"> </span>\ue61d\ue616Herwaarderingen van leaseovereenkomsten<span class=\"_ _2d6\"> </span>(\ue61a)<span class=\"_ _61\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _53\"> </span>(\ue61f)Overnames<span class=\"_ _175\"> </span>\ue61c<span class=\"_ _61\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _236\"> </span>\ue61cBuitengebruikstellingen<span class=\"_ _13c\"> </span>(\ue61b)<span class=\"_ _22\"> </span>(\ue619)<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _92\"> </span>(\ue61d\ue619)Overboekingen<span class=\"_ _138\"> </span>(\ue61d)<span class=\"_ _29b\"> </span>(\ue61d)<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _53\"> </span>(\ue61f)Aanscha\ue610ngswaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _127\"> </span>\ue617\ue619<span class=\"_ _2b5\"> </span>\ue61d\ue615<span class=\"_ _8c\"> </span>\ue61f<span class=\"_ _2d\"> </span>\ue61c<span class=\"_ _ee\"> </span>\ue61c\ue61d\ue619Geaccumuleerde afschrijvingen en bijzondere waardeverminderings- (\ue61d\ue61f)<span class=\"_ _ee\"> </span>(\ue61c\ue615)<span class=\"_ _245\"> </span>(\ue61c)<span class=\"_ _2b\"> </span>-<span class=\"_ _a7\"> </span>(\ue619\ue617)verliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61eV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _29a\"> </span>\ue61a<span class=\"_ _2c5\"> </span>\ue61f<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _236\"> </span>\ue618Afschrijvingen van het jaar<span class=\"_ _169\"> </span>(\ue61d\ue619)<span class=\"_ _d3\"> </span>(\ue61d\ue61d)<span class=\"_ _b4\"> </span>(\ue61d)<span class=\"_ _28\"> </span>-<span class=\"_ _92\"> </span>(\ue61f\ue61c)Bijzondere waardeverminderingsverliezen<span class=\"_ _1a3\"> </span>(\ue61d)<span class=\"_ _61\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _85\"> </span>(\ue61d)Buitengebruikstellingen<span class=\"_ _2d7\"> </span>\ue61a<span class=\"_ _2c5\"> </span>\ue617<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _a4\"> </span>\ue61d\ue61eOverboekingen<span class=\"_ _195\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _236\"> </span>\ue61dGeaccumuleerde afschrijvingen en bijzondere waardeverminderings- (\ue619\ue61d)<span class=\"_ _ee\"> </span>(\ue61c\ue614)<span class=\"_ _245\"> </span>(\ue61c)<span class=\"_ _2b\"> </span><span class=\"ffb\">-<span class=\"_ _a7\"> </span></span>(\ue615\ue61d)verliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61cV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _2d5\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _a3\"> </span>-Afschrijvingen van het jaar<span class=\"_ _169\"> </span>(\ue61d\ue619)<span class=\"_ _d3\"> </span>(\ue61d\ue61e)<span class=\"_ _b4\"> </span>(\ue61d)<span class=\"_ _28\"> </span>-<span class=\"_ _92\"> </span>(\ue61f\ue61c)Bijzondere waardeverminderingsverliezen<span class=\"_ _127\"> </span>(\ue61d\ue61d)<span class=\"_ _22\"> </span>(\ue616)<span class=\"_ _143\"> </span>(\ue61d)<span class=\"_ _2b\"> </span>-<span class=\"_ _92\"> </span>(\ue61d\ue618)Buitengebruikstellingen<span class=\"_ _2d7\"> </span>\ue61b<span class=\"_ _2c5\"> </span>\ue617<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _a4\"> </span>\ue61d\ue617Overboekingen<span class=\"_ _2d8\"> </span>\ue61d<span class=\"_ _2c5\"> </span>\ue61d<span class=\"_ _145\"> </span>-<span class=\"_ _2b\"> </span>-<span class=\"_ _236\"> </span>\ue61dGeaccumuleerde afschrijvingen en bijzondere waardeverminderings- (\ue615\ue61f)<span class=\"_ _ee\"> </span>(\ue61f\ue618)<span class=\"_ _245\"> </span>(\ue61f)<span class=\"_ _23f\"> </span>(\ue61c)<span class=\"_ _a7\"> </span>(\ue614\ue617)verliezen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fBoekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _2be\"> </span>\ue619\ue617<span class=\"_ _8a\"> </span>\ue61c\ue616<span class=\"_ _12e\"> </span>\ue61c<span class=\"_ _2d9\"> </span>\ue61c<span class=\"_ _23a\"> </span>\ue615\ue614Boekwaarde per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _2be\"> </span>\ue61d\ue61f<span class=\"_ _8a\"> </span>\ue61c\ue61f<span class=\"_ _12e\"> </span>\ue61c<span class=\"_ _2d9\"> </span>\ue61c<span class=\"_ _23a\"> </span>\ue619\ue618Nieuwe le<span class=\"_ _0\"></span>asecontracten afg<span class=\"_ _0\"></span>esloten in de loop v<span class=\"_ _0\"></span>an 2022 be<span class=\"_ _0\"></span>droegen 14 miljoen euro (2<span class=\"_ _0\"></span>021: 12 miljoen Eur<span class=\"_ _0\"></span>o) en betre\ue618en voornamelijk<span class=\"_ _0\"></span> gebouwen en personen<span class=\"_ _2\"></span>wagens. De toen<span class=\"_ _0\"></span>ame in recht-op-gebruik<span class=\"_ _0\"></span> activ<span class=\"_ _0\"></span>a w<span class=\"_ _0\"></span>as hierbij gelijk aan de toen<span class=\"_ _0\"></span>ame in leaseverplichtin<span class=\"_ _0\"></span>gen. Bijk<span class=\"_ _0\"></span>omende informatie betr<span class=\"_ _0\"></span>e\ue618ende de evolutie in leasev<span class=\"_ _0\"></span>erplichtingen w<span class=\"_ _0\"></span>ordt verme<span class=\"_ _0\"></span>ld in toelichting 38. Herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an leasecontracten in de loop v<span class=\"_ _2\"></span>an 2022 bedroeg<span class=\"_ _0\"></span>en minus 2 miljoen euro (20<span class=\"_ _0\"></span>21: 7 miljoen Euro) en be<span class=\"ws1\">-</span>tre\ue618en v<span class=\"_ _0\"></span>oornamelijk afg<span class=\"_ _0\"></span>elopen leasecontr<span class=\"_ _0\"></span>acten. Overnames ten belope v<span class=\"_ _2\"></span>an 8 miljoen Euro in 202<span class=\"_ _0\"></span>2 hebben betrekking op de o<span class=\"_ _0\"></span>vername v<span class=\"_ _2\"></span>an Inca (zie toelichting 19).In 2022 <span class=\"_ _0\"></span>werden bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsv<span class=\"_ _0\"></span>erliezen op r<span class=\"_ _0\"></span>echt-op-gebruik a<span class=\"_ _0\"></span>ctiva erk<span class=\"_ _0\"></span>end voor<span class=\"_ _0\"></span> een bedr<span class=\"_ _0\"></span>ag van 1<span class=\"_ _0\"></span>5 mil<span class=\"ws1\">-</span>joen euro (20<span class=\"_ _0\"></span>21: 1 miljoen euro).<span class=\"_ _0\"></span> Deze hebben betr<span class=\"_ _0\"></span>ekking op entiteiten toegew<span class=\"_ _0\"></span>ezen aan de O\ue618set Solutions activ<span class=\"_ _0\"></span>iteiten die in aanmerking komen om te <span class=\"_ _0\"></span>worden v<span class=\"_ _0\"></span>erkocht in 20<span class=\"_ _0\"></span>23. De<span class=\"_ _0\"></span>ze recht-op-g<span class=\"_ _0\"></span>ebruik activ<span class=\"_ _2\"></span>a werden volle<span class=\"_ _0\"></span>dig afgew<span class=\"_ _2\"></span>aardeerd aange<span class=\"_ _0\"></span>zien de verk<span class=\"_ _0\"></span>oopprijs voor<span class=\"_ _0\"></span> de te verk<span class=\"_ _0\"></span>open groep v<span class=\"_ _0\"></span>an entiteiten lager<span class=\"_ _2\"></span> is dan de nettoboekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de te verkopen groep v<span class=\"_ _2\"></span>an entiteiten. Meer informatie o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> deze gepl<span class=\"_ _0\"></span>ande verk<span class=\"_ _0\"></span>oop is terug te vinden in sectie 4 <span class=\"_ _0\"></span>\u2018Schattingen en oor<span class=\"_ _0\"></span>delen van het Man<span class=\"_ _0\"></span>agement\u2019<span class=\"_ _c3\"></span>..<span class=\"_ _0\"></span> INVORDERBARE MINIMALE LEASEBET<span class=\"_ _2\"></span>ALINGENLeaseov<span class=\"_ _0\"></span>ereenkomsten <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arbij de tegenpartij,<span class=\"_ _0\"></span> de leasingnemer<span class=\"_ _2\"></span>, als economische eigen<span class=\"_ _0\"></span>aar v<span class=\"_ _2\"></span>an het actief wordt beschouw<span class=\"_ _2\"></span>d, worden opg<span class=\"_ _0\"></span>enomen als vor<span class=\"_ _0\"></span>dering voor<span class=\"_ _2\"></span> een bedrag gelijk a<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de toekomstige minimale le<span class=\"_ _0\"></span>asebeta<span class=\"ws1\">-</span>lingen.<span class=\"_ _0\"></span> De contante wa<span class=\"_ _0\"></span>arden v<span class=\"_ _2\"></span>an de toekomstige minimale le<span class=\"_ _0\"></span>asebetalingen bedr<span class=\"_ _0\"></span>oegen 105 miljoen euro op 31 december<span class=\"_ _2\"></span> 2022 (2<span class=\"_ _0\"></span>021: 10<span class=\"_ _0\"></span>2 miljoen euro) en zullen tot a<span class=\"_ _0\"></span>an het einde van de le<span class=\"_ _2\"></span>aseperiode \ue616nancieringsbaten voor<span class=\"_ _0\"></span> een bedrag <span class=\"_ _0\"></span>van 11 miljoen euro gener<span class=\"_ _0\"></span>eren (2021: 1<span class=\"_ _0\"></span>0 miljoen euro).Op 31 december 20<span class=\"_ _2\"></span>22 bedroegen de w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingen op dez<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen 1 miljoen euro (20<span class=\"_ _2\"></span>21: 2 miljoen euro). De invor<span class=\"_ _2\"></span>derbare,<span class=\"_ _0\"></span> minimale leasebetalin<span class=\"_ _0\"></span>gen zijn als volgt:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _2c8\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>T<span class=\"_ _2\"></span>otaal van de Contante waarde T<span class=\"_ _2\"></span>otaal van de Contante waarde Onverdiende <span class=\"_ _c3\"></span><span class=\"ls1 ws1\"> </span>Onverdiende <span class=\"_ _3\"></span> toekomstige van de toekomstige toekomstige van de toekomstige \ue614nancierings-<span class=\"ls1 ws1\"> </span>\ue613nancierings-<span class=\"ls1 ws1\"> </span>minimale lease- minimale lease- minimale lease- minimale lease- batenbatenMILJOEN EURObetalingenbetalingenbetalingenbetalingenNiet later dan \u00e9\u00e9n jaar<span class=\"_ _da\"> </span>\ue61a\ue617<span class=\"_ _263\"> </span>\ue616<span class=\"_ _1b0\"> </span>\ue61a\ue61f<span class=\"_ _e4\"> </span>\ue61a\ue619<span class=\"_ _263\"> </span>\ue616<span class=\"_ _1a6\"> </span>\ue61a\ue61aJaar +\ue61f<span class=\"_ _230\"> </span>\ue61f\ue61c<span class=\"_ _263\"> </span>\ue61a<span class=\"_ _1b0\"> </span>\ue61f\ue618<span class=\"_ _e4\"> </span>\ue61f\ue61c<span class=\"_ _263\"> </span>\ue61a<span class=\"_ _139\"> </span>\ue61f\ue618Jaar +\ue61a<span class=\"_ _230\"> </span>\ue61f\ue61f<span class=\"_ _263\"> </span>\ue61f<span class=\"_ _1b0\"> </span>\ue61f\ue61d<span class=\"_ _e4\"> </span>\ue61f\ue61d<span class=\"_ _263\"> </span>\ue61f<span class=\"_ _139\"> </span>\ue61d\ue61bJaar +\ue616<span class=\"_ _230\"> </span>\ue61d\ue61f<span class=\"_ _263\"> </span>\ue61d<span class=\"_ _1b0\"> </span>\ue61d\ue61f<span class=\"_ _e4\"> </span>\ue61d\ue618<span class=\"_ _263\"> </span>\ue61d<span class=\"_ _139\"> </span>\ue61d\ue616Jaar +\ue618<span class=\"_ _294\"> </span>\ue617<span class=\"_ _bc\"> </span>-<span class=\"_ _137\"> </span>\ue617<span class=\"_ _be\"> </span>\ue61b<span class=\"_ _263\"> </span>\ue61d<span class=\"_ _15d\"> </span>\ue61cLater dan vijf jaar<span class=\"_ _19e\"> </span>\ue616<span class=\"_ _32\"> </span>-<span class=\"_ _2e1\"> </span>\ue61a<span class=\"_ _12c\"> </span>\ue616<span class=\"_ _32\"> </span>-<span class=\"_ _15d\"> </span>\ue616T<span class=\"_ _2\"></span>otaal minimale leasebetalingen<span class=\"_ _1b5\"> </span>\ue61c\ue61e\ue614<span class=\"_ _47\"> </span>\ue61c\ue61e<span class=\"_ _246\"> </span>\ue617\ue617<span class=\"_ _204\"> </span>\ue61c\ue61c\ue619<span class=\"_ _47\"> </span>\ue61c\ue61c<span class=\"_ _132\"> </span>\ue61c\ue61e\ue619Niet gegarandeerde restwaarde<span class=\"_ _e3\"> </span>\ue61a<span class=\"_ _bc\"> </span>-<span class=\"_ _2e1\"> </span>\ue61a<span class=\"_ _12c\"> </span>\ue61d<span class=\"_ _32\"> </span>-<span class=\"_ _15d\"> </span>\ue61dTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2e2\"> </span><span class=\"ls1 ws1\">\ue61c\ue61c\ue61e<span class=\"_ _47\"> </span>\ue61c\ue61e<span class=\"_ _164\"> </span>\ue61c\ue61e\ue61f<span class=\"_ _204\"> </span>\ue61c\ue61c\ue618<span class=\"_ _47\"> </span>\ue61c\ue61c<span class=\"_ _171\"> </span>\ue61c\ue61e\ue618</span>W<span class=\"_ _2\"></span>aardeverminderingen<span class=\"_ _2e3\"> </span>(\ue61f)<span class=\"_ _2ae\"> </span>(\ue61d)V<span class=\"_ _2\"></span>orderingen uit leaseovereenkomsten<span class=\"_ _46\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _2e4\"> </span>\ue61d\ue61e\ue61aDe Groep sluit voor<span class=\"_ _2\"></span> bepaalde uitrusting \ue616nanci\u00eble le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomsten af voorn<span class=\"_ _0\"></span>amelijk vi<span class=\"_ _0\"></span>a Agfa Fin<span class=\"_ _0\"></span>ance (zijnde Agfa Finance NV<span class=\"_ _1\"></span>, Agfa Fin<span class=\"_ _0\"></span>ance Corp.<span class=\"_ _0\"></span> en Agfa Fin<span class=\"_ _0\"></span>ance Inc.) en via <span class=\"_ _0\"></span>Agfa verk<span class=\"_ _2\"></span>ooporganisaties in Austr<span class=\"_ _0\"></span>ali\u00eb en Belgi\u00eb<span class=\"_ _0\"></span>. Bij het aangaan v<span class=\"_ _2\"></span>an de leaseover<span class=\"_ _0\"></span>eenkomst bedr<span class=\"_ _2\"></span>aagt de contante waarde <span class=\"_ _0\"></span>van de minim<span class=\"_ _0\"></span>ale leasebetaling<span class=\"_ _0\"></span>en doorgaans min<span class=\"ws1\">-</span>stens 90% v<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de activa die onder<span class=\"_ _2\"></span> een \ue616nanci\u00eble lease wor<span class=\"_ _0\"></span>den aangehouden.Het overgr<span class=\"_ _0\"></span>ote deel v<span class=\"_ _0\"></span>an de leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten afgesloten met A<span class=\"_ _0\"></span>gfa Finance hebben een niet-op<span class=\"_ _0\"></span>zegbar<span class=\"_ _0\"></span>e leaseperiode v<span class=\"_ _2\"></span>an vier<span class=\"_ _0\"></span> jaar<span class=\"_ _2\"></span>. Meestal voor<span class=\"_ _0\"></span>zien de over<span class=\"_ _0\"></span>eenkomsten in een k<span class=\"_ _0\"></span>oopoptie voor<span class=\"_ _0\"></span> het actief na het vers<span class=\"_ _0\"></span>trijken v<span class=\"_ _2\"></span>an de leaseperiode aan een w<span class=\"_ _0\"></span>aarde die doorga<span class=\"_ _0\"></span>ans tussen de 2% en 5% v<span class=\"_ _0\"></span>an de bruto-inv<span class=\"_ _0\"></span>estering bij het afsluiten v<span class=\"_ _0\"></span>an de leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omst bedra<span class=\"_ _0\"></span>agt.In sommige gev<span class=\"_ _2\"></span>allen wordt de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van het actief terugbetaald door<span class=\"_ _0\"></span> middel v<span class=\"_ _0\"></span>an een koopv<span class=\"_ _0\"></span>erplichting voor<span class=\"_ _2\"></span> ver<span class=\"ws1\">-</span>bruiksgoe<span class=\"_ _0\"></span>deren aan een hoger<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aarde dan hun mark<span class=\"_ _2\"></span>twaarde<span class=\"_ _2\"></span>.In dit gev<span class=\"_ _0\"></span>al dient de toeslag hoog genoeg te zijn om het initieel door<span class=\"_ _2\"></span> de leasinggever<span class=\"_ _0\"></span> ge\u00efnv<span class=\"_ _0\"></span>esteerde be<span class=\"_ _0\"></span>drag te dekk<span class=\"_ _0\"></span>en. In deze o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten kan de toeslag en/<span class=\"_ _2\"></span>of de leaseperiode v<span class=\"_ _0\"></span>erander<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den.Agfa Finance biedt h<span class=\"_ _0\"></span>aar diensten a<span class=\"_ _0\"></span>an via ha<span class=\"_ _0\"></span>ar dochterondernemin<span class=\"_ _0\"></span>gen in Frankrijk<span class=\"_ _0\"></span> en Itali\u00eb en via h<span class=\"_ _0\"></span>aar bijkantor<span class=\"_ _0\"></span>en in Eu<span class=\"ws1\">-</span>ropa (Sp<span class=\"_ _0\"></span>anje,<span class=\"_ _0\"></span> Zw<span class=\"_ _0\"></span>itserland, Benelux,<span class=\"_ _2\"></span> Duitsland, het V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _0\"></span> en de Scandinav<span class=\"_ _0\"></span>ische landen), <span class=\"_ _0\"></span>via Agf<span class=\"_ _0\"></span>a Finance Corp.<span class=\"_ _2\"></span> in de V<span class=\"_ _2\"></span>erenigde Staten en Agf<span class=\"_ _0\"></span>a Finance Inc. in Can<span class=\"_ _0\"></span>ada. Op 31 december<span class=\"_ _2\"></span> 2022 bedroeg de contante w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de minimale leasebetalin<span class=\"_ _0\"></span>gen voor<span class=\"_ _2\"></span> Agfa Finance v\u00f3\u00f3r<span class=\"_ _2\"></span> verrekening <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingen 104 miljoen euro (2<span class=\"_ _0\"></span>021: 101 miljoen euro).<span class=\"_ _0\"></span> De Agfa-v<span class=\"_ _0\"></span>erkooporganisa<span class=\"_ _0\"></span>tie in Austr<span class=\"_ _2\"></span>ali\u00eb  biedt de klanten \ue616nanciering aan voor<span class=\"_ _0\"></span> gra\ue616sche uitr<span class=\"_ _0\"></span>usting met een gemiddelde resterende le<span class=\"_ _2\"></span>aseperiode van tw<span class=\"_ _0\"></span>aalf maanden en in Belgi\u00eb is A<span class=\"_ _0\"></span>gfa O\ue618set B<span class=\"_ _0\"></span>V de leasin<span class=\"_ _0\"></span>ggever<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> o\ue618set-uitrusting<span class=\"_ _0\"></span>. Op 31 de<span class=\"ws1\">-</span>cember 20<span class=\"_ _2\"></span>22 bedroeg de contante wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de minimale leasebetalingen v<span class=\"_ _0\"></span>\u00f3\u00f3r v<span class=\"_ _0\"></span>errekenin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an wa<span class=\"_ _0\"></span>ardevermindering<span class=\"_ _0\"></span>en 1 miljoen euro (20<span class=\"_ _0\"></span>21: 1 miljoen euro).In 2022 en 2<span class=\"_ _0\"></span>021 heeft de Groep niets <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>aseportfolio verk<span class=\"_ _2\"></span>ocht.OVERIGE INFORMA<span class=\"_ _1\"></span>TIE\ue682\ue682. OPERA<span class=\"_ _2\"></span>TIONELE LEASEOVEREENK<span class=\"_ _2\"></span>OMSTENBinnen het segment HealthCar<span class=\"_ _0\"></span>e IT bie<span class=\"_ _0\"></span>dt de Groep diensten aan onder<span class=\"_ _0\"></span> een \u2018Soft<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>e as a service\u2019<span class=\"_ _2\"></span>-model (\u2018Saas<span class=\"_ _2\"></span>\u2019). Dit zijn mo<span class=\"ls1 ws1\">-</span>dellen w<span class=\"_ _0\"></span>aarbij hardw<span class=\"_ _2\"></span>are,<span class=\"_ _0\"></span> softw<span class=\"_ _0\"></span>are en diensten aan<span class=\"_ _0\"></span>geboden wor<span class=\"_ _2\"></span>den aan klanten op basis van een betaal-per<span class=\"_ _2\"></span>-gebruik sy<span class=\"_ _0\"></span>steem of op basis v<span class=\"_ _0\"></span>an een maandelijkse of ja<span class=\"_ _0\"></span>arlijkse fee<span class=\"_ _2\"></span>. Deze modellen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eboden ofwel ter<span class=\"_ _0\"></span> plekke bij de klant,<span class=\"_ _0\"></span> ofwel vanop afs<span class=\"_ _0\"></span>tand of een combinatie v<span class=\"_ _0\"></span>an beide.<span class=\"_ _0\"></span> De Groep gar<span class=\"_ _2\"></span>andeert het beheer van het s<span class=\"_ _2\"></span>ysteem over de contr<span class=\"_ _2\"></span>actuele periode en biedt dagelijk<span class=\"_ _0\"></span>s onderhoud, ondersteuning en technische h<span class=\"_ _0\"></span>andelingen aan de kl<span class=\"_ _0\"></span>anten aan. Dez<span class=\"_ _0\"></span>e contracten k<span class=\"_ _2\"></span>unnen een operatione<span class=\"_ _0\"></span>le leasecomponent bev<span class=\"_ _0\"></span>atten. De le<span class=\"_ _2\"></span>ase-inkomsten gerela<span class=\"_ _0\"></span>teerd aan dez<span class=\"_ _0\"></span>e component bedroeg<span class=\"_ _0\"></span>en 14 miljoen euro in 2022 (2<span class=\"_ _0\"></span>021: 12 miljoen euro<span class=\"_ _0\"></span>) en wer<span class=\"_ _0\"></span>den in \u2018Opbr<span class=\"_ _0\"></span>engsten<span class=\"_ _2\"></span>\u2019 erk<span class=\"_ _0\"></span>end op basis v<span class=\"_ _0\"></span>an het gebruik<span class=\"_ _0\"></span> of consumptie door de klant.<span class=\"_ _2\"></span> De<span class=\"_ _9\"></span> Groep biedt tevens <span class=\"_ _2\"></span>\u2018bundle deals\u2019<span class=\"_ _0\"></span> aan, zijnde contr<span class=\"_ _2\"></span>acten waarbij app<span class=\"_ _0\"></span>aratuur<span class=\"_ _2\"></span> ge\ue616nancierd wor<span class=\"_ _0\"></span>dt door een v<span class=\"_ _0\"></span>erhoogde prijs op consumptiegoeder<span class=\"_ _0\"></span>en. Dez<span class=\"_ _0\"></span>e contracten k<span class=\"_ _2\"></span>unnen een operationele leasecomponent bev<span class=\"_ _2\"></span>atten. De lease-ink<span class=\"_ _0\"></span>omsten gere<span class=\"_ _0\"></span>lateerd aan deze component <span class=\"_ _0\"></span>worden in <span class=\"_ _0\"></span>\u2018Opbren<span class=\"_ _0\"></span>gsten<span class=\"_ _2\"></span>\u2019 erkend op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de aankoop v<span class=\"_ _2\"></span>an de consumptiegoederen. Het totaal v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a in operatione<span class=\"_ _0\"></span>le leasecontr<span class=\"_ _0\"></span>acten op de geconsolideerde b<span class=\"_ _0\"></span>alans bedr<span class=\"_ _0\"></span>agen 4 miljoen euro per<span class=\"_ _2\"></span> 31 decem<span class=\"ws1\">-</span>ber 20<span class=\"_ _2\"></span>22 (<span class=\"_ _9\"></span>31 december 2021: 6 miljoen eur<span class=\"_ _0\"></span>o) (zie toelichting 28).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__69-1": {
   "value": "GEASSOCIEERDE DEELNEMINGEN EN OVERIGE<span class=\"_ _0\"></span> FINANCI\u00cbLE <span class=\"_ _0\"></span>ACTIV<span class=\"_ _2\"></span>A30.2 Financi\u00eble activaP<span class=\"_ _0\"></span>er einde december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 en 2021 bev<span class=\"_ _2\"></span>atten \ue616nanci\u00eble activa aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _0\"></span>ia de niet-ger<span class=\"_ _0\"></span>ealiseerde r<span class=\"_ _0\"></span>esultaten de inv<span class=\"_ _0\"></span>es<span class=\"ws1\">-</span>tering in Digital Illustr<span class=\"_ _0\"></span>ate Inc., een Kor<span class=\"_ _0\"></span>eaanse f<span class=\"_ _0\"></span>abrikant v<span class=\"_ _0\"></span>an UV<span class=\"_ _2\"></span>-printers. De Groep houdt een deelnemin<span class=\"_ _0\"></span>g aan v<span class=\"_ _0\"></span>an 15% in deze onderneming<span class=\"_ _2\"></span>. De investering <span class=\"_ _0\"></span>wordt g<span class=\"_ _0\"></span>eboekt a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde,<span class=\"_ _0\"></span> zijnde de genoteer<span class=\"_ _0\"></span>de beurskoers. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>eranderingen in de re\u00eble w<span class=\"_ _2\"></span>aarde wor<span class=\"_ _0\"></span>den geboek<span class=\"_ _0\"></span>t in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten. De Groep duidde de<span class=\"_ _0\"></span>ze inv<span class=\"_ _0\"></span>estering aan in de categ<span class=\"_ _0\"></span>orie aangehouden a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde met wa<span class=\"_ _0\"></span>ardever<span class=\"_ _2\"></span>anderingen in de niet-gerealiseer<span class=\"_ _2\"></span>de resultaten, ge<span class=\"_ _0\"></span>zien deze in<span class=\"_ _0\"></span>vestering door<span class=\"_ _0\"></span> de Groep beschouw<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>dt als een stra<span class=\"_ _0\"></span>tegische investerin<span class=\"_ _0\"></span>g met de intentie om ze voor<span class=\"_ _2\"></span> een lange termijn aan te houden. Er<span class=\"_ _0\"></span> werden g<span class=\"_ _0\"></span>een dividenden ontv<span class=\"_ _2\"></span>angen gedurende 20<span class=\"_ _0\"></span>22 (2021: 0 miljoen eur<span class=\"_ _0\"></span>o).MILJOEN EURO<span class=\"_ _a\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _24e\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Financi\u00eble activa gewaardeerd aan re\u00eble waarde met waardeveranderingen in de niet-gerealiseerde resultaten - \ue619<span class=\"_ _ac\"> </span>\ue616eigen-vermogensinstrumentenFinanci\u00eble activa aan geamortiseerde kostprijs<span class=\"_ _159\"> </span>\ue616<span class=\"_ _ac\"> </span>\ue61dTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2e0\"> </span>\ue61c\ue61e<span class=\"_ _ac\"> </span>\ue618",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAvailableforsaleAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__68-1": {
   "value": "GEASSOCIEERDE DEELNEMINGEN EN OVERIGE<span class=\"_ _0\"></span> FINANCI\u00cbLE <span class=\"_ _0\"></span>ACTIV<span class=\"_ _2\"></span>A30.<span class=\"_ _2\"></span>1 Geasso<span class=\"_ _9\"></span>cieerde deelnemingenIn de loop v<span class=\"_ _0\"></span>an 2021 heeft de Gr<span class=\"_ _0\"></span>oep samen met andere inv<span class=\"_ _0\"></span>esteringspartners de onderneming P<span class=\"_ _2\"></span>enny Black<span class=\"_ _0\"></span> opgericht,<span class=\"_ _0\"></span> een start-up besloten vennootschap met beperk<span class=\"_ _2\"></span>te aansprakelijkheid die soft<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>e- en drukoplossing<span class=\"_ _0\"></span>en aanbiedt v<span class=\"_ _0\"></span>oor de \u2018<span class=\"_ _2\"></span>e-commerce business<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>. De Groep houdt een deelneming a<span class=\"_ _0\"></span>an in deze onderneming v<span class=\"_ _2\"></span>an 49,80%. De ge<span class=\"_ _0\"></span>associeerde<span class=\"_ _0\"></span> deelneming wor<span class=\"_ _2\"></span>dt gewaar<span class=\"_ _0\"></span>deerd volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode.<span class=\"_ _0\"></span> In de loop v<span class=\"_ _0\"></span>an 2022 in<span class=\"_ _0\"></span>vesteer<span class=\"_ _0\"></span>de de Groep additioneel een<span class=\"_ _0\"></span> bedrag <span class=\"_ _0\"></span>van 0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>7 miljoen euro in dez<span class=\"_ _0\"></span>e vennootschap<span class=\"_ _2\"></span>. Gedurende 202<span class=\"_ _0\"></span>2 werden <span class=\"_ _0\"></span>verliezen ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an 0,<span class=\"_ _2\"></span>7 miljoen euro geboek<span class=\"_ _0\"></span>t met betrekking tot het aan<span class=\"_ _0\"></span>gehouden aandeel.<span class=\"_ _0\"></span> (2021 : 0<span class=\"_ _2\"></span>,2 miljoen euro). De boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de investering in P<span class=\"_ _0\"></span>enny Black<span class=\"_ _0\"></span> bedr<span class=\"_ _0\"></span>aagt 0,<span class=\"_ _2\"></span>7 miljoen euro na opname v<span class=\"_ _0\"></span>an het aangehouden a<span class=\"_ _0\"></span>andeel. \ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61fMILJOEN EUROPenny Black (\ue616\ue61b,\ue617\ue61a%)Penny Black (\ue619\ue617,\ue614\ue61e%)Boekwaarde van de investering, inclusief goodwill<span class=\"_ _2da\"> </span>\ue61e,\ue619<span class=\"_ _139\"> </span>\ue61e,\ue619Nettoverlies, na winstbelastingen<span class=\"_ _13e\"> </span>(\ue61e,\ue61a)<span class=\"_ _1b0\"> </span>(\ue61d,\ue61a)Aandeel van de Groep in het nettoverlies van geassocieerde deelnemingen, na winstbelastingen<span class=\"_ _d9\"> </span>(\ue61e,\ue61f)<span class=\"_ _143\"> </span>(\ue61e,\ue616)Niet-gerealiseerde resultaten, na winstbelastingen<span class=\"_ _2db\"> </span>-<span class=\"_ _28f\"> </span>-Aandeel van de Groep in de niet-gerealiseerde resultaten van geassocieerde deelnemingen\ue612<span class=\"_ _20d\"> </span>-<span class=\"_ _28f\"> </span>-Beknopte \ue613nanci\u00eble informatie\ue612Langlopende activa<span class=\"_ _2dc\"> </span>\ue61e,\ue616<span class=\"_ _28f\"> </span>-Kortlopende activa<span class=\"_ _14f\"> </span>\ue61d,\ue61d<span class=\"_ _139\"> </span>\ue61d,\ue61aEigen vermogen<span class=\"_ _d\"> </span>\ue61d,\ue618<span class=\"_ _139\"> </span>\ue61d,\ue61fKortlopende verplichtingen<span class=\"_ _1f2\"> </span>-<span class=\"_ _139\"> </span>\ue61e,\ue61dAandeel van de Groep in het eigen vermogen<span class=\"_ _2dd\"> </span>\ue61e,\ue616<span class=\"_ _139\"> </span>\ue61e,\ue616Goodwill begrepen in de boekwaarde van de investering<span class=\"_ _2de\"> </span>-<span class=\"_ _28f\"> </span>-Boekwaarde van de investering in geassocieerde deelnemingen<span class=\"_ _2df\"> </span>\ue61e,\ue616<span class=\"_ _139\"> </span>\ue61e,\ue616",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__73": {
   "value": ".<span class=\"_ _0\"></span> VOORRADENMILJOEN EURO<span class=\"_ _6f\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f7\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Grond- en hulpsto\ue615en<span class=\"_ _12f\"> </span>\ue617\ue61b<span class=\"_ _18e\"> </span>\ue61b\ue61fGoederen in bewerking en halfafgewerkte producten\ue610<span class=\"_ _1d6\"> </span>\ue61d\ue61e\ue61e<span class=\"_ _2cb\"> </span>\ue61d\ue61d\ue61cAfgewerkte producten<span class=\"_ _25a\"> </span>\ue61f\ue61b<span class=\"_ _18e\"> </span>\ue61a\ue61eHandelsgoederen inclusief wisselstukken<span class=\"_ _2e5\"> </span>\ue61d\ue61b\ue61f<span class=\"_ _2cb\"> </span>\ue61f\ue61f\ue616Goederen onderweg en andere voorraden<span class=\"_ _1d2\"> </span>\ue61f\ue61b<span class=\"_ _2e6\"> </span>\ue61f\ue61fTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _1d4\"> </span><span class=\"ls1 ws1\">\ue619\ue61c\ue614<span class=\"_ _2cb\"> </span>\ue619\ue614\ue616</span>De afwaar<span class=\"_ _2\"></span>deringen van de v<span class=\"_ _0\"></span>oorraden n<span class=\"_ _0\"></span>aar opbr<span class=\"_ _0\"></span>engstw<span class=\"_ _0\"></span>aarde be<span class=\"_ _0\"></span>droegen 12 miljoen euro in 2<span class=\"_ _0\"></span>022 (20<span class=\"_ _0\"></span>21: 12 miljoen euro).<span class=\"_ _2\"></span> <span class=\"_ _54\"></span><span class=\"ws1\"> </span>Deze afw<span class=\"_ _2\"></span>aarderingen hebben betre<span class=\"_ _0\"></span>kking op verouder<span class=\"_ _2\"></span>de, beschadig<span class=\"_ _0\"></span>de of verv<span class=\"_ _0\"></span>allen voorr<span class=\"_ _0\"></span>aad. In de g<span class=\"_ _0\"></span>econsolideerde w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening zijn de afw<span class=\"_ _0\"></span>aarderin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de voorr<span class=\"_ _0\"></span>aden in de kos<span class=\"_ _0\"></span>tprijs van <span class=\"_ _0\"></span>verkopen v<span class=\"_ _0\"></span>erwerkt.De stijging v<span class=\"_ _2\"></span>an de voorraad in v<span class=\"_ _0\"></span>ergelijking met het <span class=\"_ _0\"></span>voorgaande j<span class=\"_ _0\"></span>aar kan v<span class=\"_ _0\"></span>erklaar<span class=\"_ _0\"></span>d worden door<span class=\"_ _2\"></span> de e\ue618ecten van in\ue617atie<span class=\"_ _2\"></span>, pro<span class=\"ws1\">-</span>blemen in de bevoorr<span class=\"_ _0\"></span>adingslijnen, tek<span class=\"_ _2\"></span>orten van bepaalde onder<span class=\"_ _0\"></span>delen die vertr<span class=\"_ _2\"></span>aging in de afgewerkte pr<span class=\"_ _0\"></span>oducten opleveren en de overname <span class=\"_ _0\"></span>van Inca Digital Printers.<span class=\"_ _2\"></span> In de loop v<span class=\"_ _0\"></span>an 2022 heef<span class=\"_ _0\"></span>t de Groep Inca Digital Printers ov<span class=\"_ _0\"></span>ergenomen (zie toelichting 1<span class=\"_ _0\"></span>9). V<span class=\"_ _2\"></span>oorr<span class=\"_ _0\"></span>aden wer<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _2\"></span>d tegen re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de, zijnde de v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erkoopprijs in de normale gan<span class=\"_ _0\"></span>g van zak<span class=\"_ _2\"></span>en, verminderd met de v<span class=\"_ _0\"></span>erwachte afwer<span class=\"_ _2\"></span><span class=\"ws1\">-</span>kings- en verk<span class=\"_ _0\"></span>oopkosten en een r<span class=\"_ _0\"></span>edelijke w<span class=\"_ _0\"></span>instmarg<span class=\"_ _0\"></span>e gebaseer<span class=\"_ _0\"></span>d op de nodige te lever<span class=\"_ _0\"></span>en inspanningen om de <span class=\"_ _0\"></span>voorra<span class=\"_ _0\"></span>ad verkocht te krijg<span class=\"_ _0\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__74": {
   "value": ".<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>OVERIGE VORDERINGENOverige v<span class=\"_ _0\"></span>orderingen k<span class=\"_ _2\"></span>unnen <span class=\"_ _9\"></span>als volgt voorg<span class=\"_ _0\"></span>esteld wor<span class=\"_ _0\"></span>den:MILJOEN EURO<span class=\"_ _11f\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _18c\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span> (\ue61d)Nog niet geactiveerde leasecontracten-<span class=\"_ _239\"> </span>(\ue61f)Nog te ontvangen deel van de overnameprijs van Inca<span class=\"_ _17e\"> </span>-<span class=\"_ _2e7\"> </span>\ue61aSubsidies en toelagen<span class=\"_ _2e8\"> </span>\ue61d<span class=\"_ _d7\"> </span>-V<span class=\"_ _2\"></span>orderingen ten opzichte van het personeel\ue610<span class=\"_ _180\"> </span>-<span class=\"_ _2e7\"> </span>\ue61dOverige vorderingen<span class=\"_ _26b\"> </span>\ue61a<span class=\"_ _2e7\"> </span>\ue616TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _157\"> </span><span class=\"ls1 ws1\">\ue619<span class=\"_ _2e7\"> </span>\ue615</span>(1) Leasingmateri<span class=\"_ _0\"></span>aal dat nog niet wer<span class=\"_ _0\"></span>d ge\u00efnstalleerd bij de klant ter<span class=\"_ _2\"></span> plaatse.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__75": {
   "value": ".<span class=\"_ _0\"></span> GELDMIDDELEN EN KASEQUIV<span class=\"_ _2\"></span>ALENTENDe reconciliatie v<span class=\"_ _2\"></span>an geldmiddelen en kasequiv<span class=\"_ _0\"></span>alenten zoals ger<span class=\"_ _2\"></span>apporteerd in de geconsolideerde b<span class=\"_ _0\"></span>alans kan als volgt <span class=\"_ _26\"></span><span class=\"ws1\"> </span>worden w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en:MILJOEN EURO<span class=\"_ _6f\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _f7\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Geldmiddelen en kasequivalenten zoals gerapporteerd in de geconsolideerde balans<span class=\"_ _48\"> </span>\ue61d\ue617\ue614<span class=\"_ _2cb\"> </span>\ue61c\ue61d\ue614Negatieve banksaldi (in de balans opgenomen onder de rubriek \u2018Rentedragende verplichtingen\u2019)<span class=\"_ _186\"> </span>-<span class=\"_ _d7\"> </span>-Geldmiddelen en kasequivalenten zoals weergegeven in het geconsolideerd kasstroomoverzicht<span class=\"_ _248\"> </span>\ue61d\ue617\ue614<span class=\"_ _2cb\"> </span>\ue61c\ue61d\ue614",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__76": {
   "value": " V<span class=\"_ _2\"></span>ASTE <span class=\"_ _9\"></span>ACTIV<span class=\"_ _0\"></span>A AANGEHOUDEN VOOR VERK<span class=\"_ _2\"></span>OOPDe v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>verkoop hebben betr<span class=\"_ _0\"></span>ekking op de geplande <span class=\"_ _0\"></span>verkoop <span class=\"_ _0\"></span>van de activ<span class=\"_ _2\"></span>a van de gesloten o\ue618set drukplatenfa<span class=\"_ _0\"></span>briek in V<span class=\"_ _2\"></span>allese (Itali\u00eb<span class=\"_ _0\"></span>), toebehor<span class=\"_ _0\"></span>end aan het oper<span class=\"_ _0\"></span>ationele segment O\ue618set Solutions. De v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an deze ac<span class=\"ws1\">-</span>tiva is <span class=\"_ _0\"></span>voorzien voor<span class=\"_ _2\"></span> volgend jaar<span class=\"_ _2\"></span>. De boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an de betre\ue618ende terreinen, g<span class=\"_ _0\"></span>ebouwen en infr<span class=\"_ _2\"></span>astructuur wer<span class=\"_ _0\"></span>d gew<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span><span class=\"ws1\">-</span>deerd aan hun boek<span class=\"_ _2\"></span>waar<span class=\"_ _0\"></span>de op 31 december<span class=\"_ _2\"></span>. De re\u00eble w<span class=\"_ _0\"></span>aarde n<span class=\"_ _0\"></span>a aftrek <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>verkoopk<span class=\"_ _0\"></span>osten is groter<span class=\"_ _0\"></span> dan de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>.De v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>verkoop met betr<span class=\"_ _0\"></span>ekking tot P<span class=\"_ _0\"></span>ont-\u00e0-Marcq (Fr<span class=\"_ _2\"></span>ankrijk) werden in de loop v<span class=\"_ _2\"></span>an 2022 verk<span class=\"_ _0\"></span>ocht.De v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>verkoop met betr<span class=\"_ _0\"></span>ekking tot Leeds (V<span class=\"_ _2\"></span>erenigd K<span class=\"_ _0\"></span>oninkrijk) wer<span class=\"_ _0\"></span>den in de loop v<span class=\"_ _0\"></span>an 2021 verkocht met een meerw<span class=\"_ _2\"></span>aarde van 7 miljoen E<span class=\"_ _0\"></span>uro (zie toelichting 9.1 <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e bedrijfsopbrengsten<span class=\"_ _2\"></span>\u2019).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__77": {
   "value": " V<span class=\"_ _2\"></span>ASTE <span class=\"_ _9\"></span>ACTIV<span class=\"_ _0\"></span>A AANGEHOUDEN VOOR VERK<span class=\"_ _2\"></span>OOPDe v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>verkoop hebben betr<span class=\"_ _0\"></span>ekking op de geplande <span class=\"_ _0\"></span>verkoop <span class=\"_ _0\"></span>van de activ<span class=\"_ _2\"></span>a van de gesloten o\ue618set drukplatenfa<span class=\"_ _0\"></span>briek in V<span class=\"_ _2\"></span>allese (Itali\u00eb<span class=\"_ _0\"></span>), toebehor<span class=\"_ _0\"></span>end aan het oper<span class=\"_ _0\"></span>ationele segment O\ue618set Solutions. De v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an deze ac<span class=\"ws1\">-</span>tiva is <span class=\"_ _0\"></span>voorzien voor<span class=\"_ _2\"></span> volgend jaar<span class=\"_ _2\"></span>. De boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an de betre\ue618ende terreinen, g<span class=\"_ _0\"></span>ebouwen en infr<span class=\"_ _2\"></span>astructuur wer<span class=\"_ _0\"></span>d gew<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span><span class=\"ws1\">-</span>deerd aan hun boek<span class=\"_ _2\"></span>waar<span class=\"_ _0\"></span>de op 31 december<span class=\"_ _2\"></span>. De re\u00eble w<span class=\"_ _0\"></span>aarde n<span class=\"_ _0\"></span>a aftrek <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>verkoopk<span class=\"_ _0\"></span>osten is groter<span class=\"_ _0\"></span> dan de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>.De v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>verkoop met betr<span class=\"_ _0\"></span>ekking tot P<span class=\"_ _0\"></span>ont-\u00e0-Marcq (Fr<span class=\"_ _2\"></span>ankrijk) werden in de loop v<span class=\"_ _2\"></span>an 2022 verk<span class=\"_ _0\"></span>ocht.De v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>verkoop met betr<span class=\"_ _0\"></span>ekking tot Leeds (V<span class=\"_ _2\"></span>erenigd K<span class=\"_ _0\"></span>oninkrijk) wer<span class=\"_ _0\"></span>den in de loop v<span class=\"_ _0\"></span>an 2021 verkocht met een meerw<span class=\"_ _2\"></span>aarde van 7 miljoen E<span class=\"_ _0\"></span>uro (zie toelichting 9.1 <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e bedrijfsopbrengsten<span class=\"_ _2\"></span>\u2019).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__78": {
   "value": ".<span class=\"_ _0\"></span> OVERIGE ACTIV<span class=\"_ _0\"></span>AOverige lan<span class=\"_ _0\"></span>glopende en kortlopende activ<span class=\"_ _2\"></span>a kunnen als volgt v<span class=\"_ _0\"></span>oorgesteld w<span class=\"_ _0\"></span>orden:MILJOEN EURO<span class=\"_ _2e9\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _b4\"> </span>\ue61f\ue61e\ue61f\ue61fLanglopendLangetermijndienstverleningscontracten met betrekking tot toekomstige boekjaren (strategische leveranciers)<span class=\"_ _196\"> </span>\ue61d<span class=\"_ _28f\"> </span>-V<span class=\"_ _2\"></span>ooruitbetalingen (zie toelichting \ue616\ue617.\ue61f T<span class=\"_ _2\"></span>ransacties met andere partijen)<span class=\"_ _2ea\"> </span>\ue61d\ue61e<span class=\"_ _ec\"> </span>\ue619T<span class=\"_ _2\"></span>otaal langlopend<span class=\"_ _20\"> </span>\ue61c\ue61c<span class=\"_ _19a\"> </span>\ue614KortlopendLangetermijndienstverleningscontracten met betrekking tot toekomstige boekjaren (strategische leveranciers)\ue610<span class=\"_ _15d\"> </span>\ue61c<span class=\"_ _f1\"> </span>\ue61d\ue61eV<span class=\"_ _2\"></span>oorschotten op kosten (voornamelijk mbt douane-expediteurs)<span class=\"_ _13c\"> </span>-<span class=\"_ _233\"> </span>-W<span class=\"_ _2\"></span>aarborgen en bewaargevingen<span class=\"_ _2eb\"> </span>\ue619<span class=\"_ _ec\"> </span>\ue61aV<span class=\"_ _2\"></span>ooruitbetalingen<span class=\"_ _4\"> </span>\ue61a<span class=\"_ _ec\"> </span>\ue61aOverige\ue610<span class=\"_ _12\"> </span>\ue61d<span class=\"_ _233\"> </span>-T<span class=\"_ _2\"></span>otaal kortlopend<span class=\"_ _133\"> </span>\ue61c\ue614<span class=\"_ _f1\"> </span>\ue61c\ue616TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _113\"> </span><span class=\"ls1 ws1\">\ue61f\ue617<span class=\"_ _145\"> </span>\ue61f\ue619</span>EIGEN VERMOGEN <span class=\"_ _9\"></span>EN VERPLICHTINGEN",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__79": {
   "value": ".<span class=\"_ _0\"></span> OVERIGE ACTIV<span class=\"_ _0\"></span>AOverige lan<span class=\"_ _0\"></span>glopende en kortlopende activ<span class=\"_ _2\"></span>a kunnen als volgt v<span class=\"_ _0\"></span>oorgesteld w<span class=\"_ _0\"></span>orden:MILJOEN EURO<span class=\"_ _2e9\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _b4\"> </span>\ue61f\ue61e\ue61f\ue61fLanglopendLangetermijndienstverleningscontracten met betrekking tot toekomstige boekjaren (strategische leveranciers)<span class=\"_ _196\"> </span>\ue61d<span class=\"_ _28f\"> </span>-V<span class=\"_ _2\"></span>ooruitbetalingen (zie toelichting \ue616\ue617.\ue61f T<span class=\"_ _2\"></span>ransacties met andere partijen)<span class=\"_ _2ea\"> </span>\ue61d\ue61e<span class=\"_ _ec\"> </span>\ue619T<span class=\"_ _2\"></span>otaal langlopend<span class=\"_ _20\"> </span>\ue61c\ue61c<span class=\"_ _19a\"> </span>\ue614KortlopendLangetermijndienstverleningscontracten met betrekking tot toekomstige boekjaren (strategische leveranciers)\ue610<span class=\"_ _15d\"> </span>\ue61c<span class=\"_ _f1\"> </span>\ue61d\ue61eV<span class=\"_ _2\"></span>oorschotten op kosten (voornamelijk mbt douane-expediteurs)<span class=\"_ _13c\"> </span>-<span class=\"_ _233\"> </span>-W<span class=\"_ _2\"></span>aarborgen en bewaargevingen<span class=\"_ _2eb\"> </span>\ue619<span class=\"_ _ec\"> </span>\ue61aV<span class=\"_ _2\"></span>ooruitbetalingen<span class=\"_ _4\"> </span>\ue61a<span class=\"_ _ec\"> </span>\ue61aOverige\ue610<span class=\"_ _12\"> </span>\ue61d<span class=\"_ _233\"> </span>-T<span class=\"_ _2\"></span>otaal kortlopend<span class=\"_ _133\"> </span>\ue61c\ue614<span class=\"_ _f1\"> </span>\ue61c\ue616TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _113\"> </span><span class=\"ls1 ws1\">\ue61f\ue617<span class=\"_ _145\"> </span>\ue61f\ue619</span>EIGEN VERMOGEN <span class=\"_ _9\"></span>EN VERPLICHTINGEN",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__80": {
   "value": ".<span class=\"_ _0\"></span> OVERIGE ACTIV<span class=\"_ _0\"></span>AOverige lan<span class=\"_ _0\"></span>glopende en kortlopende activ<span class=\"_ _2\"></span>a kunnen als volgt v<span class=\"_ _0\"></span>oorgesteld w<span class=\"_ _0\"></span>orden:MILJOEN EURO<span class=\"_ _2e9\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _b4\"> </span>\ue61f\ue61e\ue61f\ue61fLanglopendLangetermijndienstverleningscontracten met betrekking tot toekomstige boekjaren (strategische leveranciers)<span class=\"_ _196\"> </span>\ue61d<span class=\"_ _28f\"> </span>-V<span class=\"_ _2\"></span>ooruitbetalingen (zie toelichting \ue616\ue617.\ue61f T<span class=\"_ _2\"></span>ransacties met andere partijen)<span class=\"_ _2ea\"> </span>\ue61d\ue61e<span class=\"_ _ec\"> </span>\ue619T<span class=\"_ _2\"></span>otaal langlopend<span class=\"_ _20\"> </span>\ue61c\ue61c<span class=\"_ _19a\"> </span>\ue614KortlopendLangetermijndienstverleningscontracten met betrekking tot toekomstige boekjaren (strategische leveranciers)\ue610<span class=\"_ _15d\"> </span>\ue61c<span class=\"_ _f1\"> </span>\ue61d\ue61eV<span class=\"_ _2\"></span>oorschotten op kosten (voornamelijk mbt douane-expediteurs)<span class=\"_ _13c\"> </span>-<span class=\"_ _233\"> </span>-W<span class=\"_ _2\"></span>aarborgen en bewaargevingen<span class=\"_ _2eb\"> </span>\ue619<span class=\"_ _ec\"> </span>\ue61aV<span class=\"_ _2\"></span>ooruitbetalingen<span class=\"_ _4\"> </span>\ue61a<span class=\"_ _ec\"> </span>\ue61aOverige\ue610<span class=\"_ _12\"> </span>\ue61d<span class=\"_ _233\"> </span>-T<span class=\"_ _2\"></span>otaal kortlopend<span class=\"_ _133\"> </span>\ue61c\ue614<span class=\"_ _f1\"> </span>\ue61c\ue616TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _113\"> </span><span class=\"ls1 ws1\">\ue61f\ue617<span class=\"_ _145\"> </span>\ue61f\ue619</span>EIGEN VERMOGEN <span class=\"_ _9\"></span>EN VERPLICHTINGEN",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__81": {
   "value": ". <span class=\"_ _9\"></span>EIGEN VERMOGENDe diverse componenten v<span class=\"_ _2\"></span>an het eigen vermogen evenals de <span class=\"_ _0\"></span>wijzigingen tus<span class=\"_ _0\"></span>sen 1 januari 2021 en 31 december<span class=\"_ _2\"></span> 2022 wor<span class=\"_ _2\"></span><span class=\"ws1\">-</span>den weerg<span class=\"_ _0\"></span>egeven in de <span class=\"_ _0\"></span>\u2018Geconsolideerde Sta<span class=\"_ _0\"></span>at v<span class=\"_ _0\"></span>an het Eigen V<span class=\"_ _2\"></span>ermogen<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1 Maatschappelijk kapitaal en uitgif<span class=\"_ _4d\"></span>tepremieOp 31 december 20<span class=\"_ _2\"></span>22 en 2021 bedra<span class=\"_ _0\"></span>agt het maatschappelijk<span class=\"_ _0\"></span> kapitaal v<span class=\"_ _0\"></span>an de Onderneming 187 miljoen euro<span class=\"_ _0\"></span>. Het aantal uit<span class=\"ls1 ws1\">-</span>staande aandelen bedr<span class=\"_ _2\"></span>aagt 154.820<span class=\"_ _0\"></span>.528 per 31 december<span class=\"_ _0\"></span> 2022 (2<span class=\"_ _0\"></span>021: 160<span class=\"_ _0\"></span>.506.<span class=\"_ _2\"></span>706 uitstaande aandelen<span class=\"_ _0\"></span>). 3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2 Ingekochte eigen aandelenDe reserve voor<span class=\"_ _2\"></span> eigen aandelen beva<span class=\"_ _0\"></span>t de kostprijs v<span class=\"_ _2\"></span>an de ingekochte eigen a<span class=\"_ _0\"></span>andelen. P<span class=\"_ _2\"></span>er 31 december 20<span class=\"_ _0\"></span>22 hield de Groep geen eigen aande<span class=\"_ _0\"></span>len aan (2021: 68.<span class=\"_ _0\"></span>053).Op 10 maart 20<span class=\"_ _0\"></span>21 heeft de Groep een pr<span class=\"_ _0\"></span>ogramma <span class=\"_ _0\"></span>van terug<span class=\"_ _0\"></span>koop v<span class=\"_ _2\"></span>an aandelen aangekondig<span class=\"_ _2\"></span>d voor een bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an 50 mil<span class=\"ws1\">-</span>joen euro<span class=\"_ _0\"></span>. Agf<span class=\"_ _0\"></span>a-Gev<span class=\"_ _0\"></span>aert NV heeft een \ue616nanci\u00eble tus<span class=\"_ _0\"></span>senpersoon verzocht om in zijn n<span class=\"_ _0\"></span>aam aandelen A<span class=\"_ _0\"></span>gfa-Gev<span class=\"_ _0\"></span>aert in te ko<span class=\"ws1\">-</span>pen voor<span class=\"_ _0\"></span> maximaal 50<span class=\"_ _2\"></span>.000.000 eur<span class=\"_ _0\"></span>o op basis v<span class=\"_ _0\"></span>an een discretionair<span class=\"_ _2\"></span> mandaat dat inging op 1 april 20<span class=\"_ _0\"></span>21 en gold tot 31 maart 2022.<span class=\"_ _2\"></span> De Raad van Bestuur<span class=\"_ _0\"></span> besliste op 8 maart 20<span class=\"_ _2\"></span>22 om het Aandeleninkoopprogr<span class=\"_ _0\"></span>amma 20<span class=\"_ _0\"></span>21 te verlengen tot en met 31 maart 20<span class=\"_ _0\"></span>23 (het \u2018V<span class=\"_ _2\"></span>erlengde <span class=\"_ _0\"></span>Aandeleninkooppr<span class=\"_ _0\"></span>ogramma 2<span class=\"_ _0\"></span>021<span class=\"_ _2\"></span>\u2019).Sinds het begin v<span class=\"_ _0\"></span>an het aandeleninkooppr<span class=\"_ _0\"></span>ogramma tot 9 juni 2<span class=\"_ _0\"></span>022 k<span class=\"_ _0\"></span>ocht de Agfa-Gev<span class=\"_ _2\"></span>aert Groep,<span class=\"_ _0\"></span> gebaseer<span class=\"_ _0\"></span>d op de trans<span class=\"ws1\">-</span>actiedatum,<span class=\"_ _0\"></span> 12.930<span class=\"_ _0\"></span>.66<span class=\"_ _0\"></span>2 eigen aandelen (20<span class=\"_ _0\"></span>21: 7<span class=\"_ _0\"></span>.312.53<span class=\"_ _2\"></span>7 aandelen; 2022: 5.618.125 a<span class=\"_ _0\"></span>andelen) v<span class=\"_ _0\"></span>oor een totaalbedr<span class=\"_ _2\"></span>ag van 50 miljoen euro euro (20<span class=\"_ _2\"></span>22: 21 miljoen euro; 2021: 29 miljoen eur<span class=\"_ _0\"></span>o). Met de<span class=\"_ _0\"></span>ze aankondigin<span class=\"_ _0\"></span>g heeft Agf<span class=\"_ _0\"></span>a-Gevaert NV<span class=\"_ _0\"></span> haar<span class=\"_ _0\"></span> aan<span class=\"ws1\">-</span>deleninkooppr<span class=\"_ _0\"></span>ogramma\ue6a0da<span class=\"_ _0\"></span>t op 1 april 2021 v<span class=\"_ _2\"></span>an start was geg<span class=\"_ _0\"></span>aan, be\u00ebindig<span class=\"_ _0\"></span>d.In de eerste jaarhelft <span class=\"_ _0\"></span>van 20<span class=\"_ _2\"></span>22 heeft de Groep 5.618.125 eigen aande<span class=\"_ _0\"></span>len ingek<span class=\"_ _0\"></span>ocht ten belope v<span class=\"_ _0\"></span>an 21 miljoen euro<span class=\"_ _0\"></span>. Dez<span class=\"_ _0\"></span>e ingek<span class=\"_ _0\"></span>ochte aandelen wer<span class=\"_ _2\"></span>den allemaal vernietigd in de eerste ja<span class=\"_ _0\"></span>arhelft v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2 (vernietiging<span class=\"_ _0\"></span>en 2021: 11.344.<span class=\"_ _0\"></span>336 aandelen<span class=\"_ _0\"></span>). <span class=\"_ _ce\"></span> Op 31 december 20<span class=\"_ _2\"></span>22 hield de Groep geen eigen aandelen a<span class=\"_ _0\"></span>an. 3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.3 Re\u00eble waardereserveDe re\u00eble w<span class=\"_ _2\"></span>aardereserve bev<span class=\"_ _0\"></span>at voorname<span class=\"_ _0\"></span>lijk de herwa<span class=\"_ _0\"></span>ardering v<span class=\"_ _2\"></span>an de deelneming van de Gr<span class=\"_ _0\"></span>oep in Digital Illustra<span class=\"_ _0\"></span>te Inc. aangeduid als g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d tegen re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten, dewe<span class=\"_ _0\"></span>lke nooit zullen over<span class=\"_ _0\"></span>geboek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>den naar de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g. 3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.4 AfdekkingsreserveP<span class=\"_ _0\"></span>er 31 december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2 bevat de af<span class=\"_ _0\"></span>dekkingsreserve het e\ue618ectief g<span class=\"_ _0\"></span>edeelte v<span class=\"_ _0\"></span>an de ver<span class=\"_ _2\"></span>anderingen in re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an termijn<span class=\"ws1\">-</span>wisselcontr<span class=\"_ _2\"></span>acten aangeduid als kasstroom<span class=\"_ _0\"></span>afdekkingen.In de loop v<span class=\"_ _0\"></span>an 2022 en 2<span class=\"_ _0\"></span>021 duidde de Groep termijn<span class=\"_ _0\"></span>wisselcontr<span class=\"_ _2\"></span>acten aan als kasstroomafdekkin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an het vreemde valutarisico in US doll<span class=\"_ _0\"></span>ar met betre<span class=\"_ _0\"></span>kking tot zeer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarschijnlijke toek<span class=\"_ _0\"></span>omstige v<span class=\"_ _0\"></span>erkopen in die respectiev<span class=\"_ _0\"></span>e munten voor<span class=\"_ _0\"></span> de volgende 12 ma<span class=\"_ _0\"></span>anden. Het deel v<span class=\"_ _2\"></span>an de winsten op de termijnwis<span class=\"_ _0\"></span>selcontracten,<span class=\"_ _2\"></span> dat e\ue618ectief gebleken is (31 december 20<span class=\"_ _2\"></span>22: -2 miljoen euro<span class=\"_ _2\"></span>, na winstbelas<span class=\"_ _0\"></span>tingen; 31 december<span class=\"_ _0\"></span> 2021: - 2 miljoen euro<span class=\"_ _2\"></span>, na winstbel<span class=\"_ _0\"></span>astingen),<span class=\"_ _2\"></span> werd geboek<span class=\"_ _2\"></span>t in de niet-<span class=\"ws1\"> </span>gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten na wins<span class=\"_ _0\"></span>tbelastingen.Een<span class=\"_ _9\"></span> rec<span class=\"_ _9\"></span>onc<span class=\"_ _9\"></span>il<span class=\"_ _9\"></span>iati<span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>tab<span class=\"_ _9\"></span>elvo<span class=\"_ _9\"></span>rm<span class=\"_ _9\"></span> van d<span class=\"_ _9\"></span>e evolutie v<span class=\"_ _0\"></span>an de afdekkingsreserve per<span class=\"_ _2\"></span> type van risico w<span class=\"_ _0\"></span>erd toegev<span class=\"_ _0\"></span>oegd in toelichtin<span class=\"_ _0\"></span>g 21.4 \u2018Samen<span class=\"_ _0\"></span>vattende ta<span class=\"_ _0\"></span>bel v<span class=\"_ _0\"></span>an de afdekkingsr<span class=\"_ _0\"></span>eserve\u2019<span class=\"_ _c3\"></span>.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.5 Herwaardering van de nettoverplichting uit hoofde van de to<span class=\"_ _9\"></span>egezegdpensio<span class=\"_ _9\"></span>enregelingenHerwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de nettoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en bevatten z<span class=\"_ _0\"></span>owe<span class=\"_ _0\"></span>l de impact v<span class=\"_ _2\"></span>an de<span class=\"_ _9\"></span> eerste toepassing <span class=\"_ _0\"></span>van de in 2011 door<span class=\"_ _0\"></span>gevoer<span class=\"_ _0\"></span>de aanpassing<span class=\"_ _0\"></span>en aan IAS 19 alsook v<span class=\"_ _2\"></span>an alle daaropvolg<span class=\"_ _0\"></span>ende herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an<span class=\"_ _9\"></span> de nettoverplichting uit hoof<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an toegez<span class=\"_ _0\"></span>egdepensioenreg<span class=\"_ _0\"></span>elingen. Herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de nettoverplichting uit hoofde v<span class=\"_ _2\"></span>an de toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en hebben voornamelijk<span class=\"_ _0\"></span> betrekking op actuari\u00eble w<span class=\"_ _0\"></span>insten en verliez<span class=\"_ _0\"></span>en en het rendement op fondsbeleggin<span class=\"_ _0\"></span>gen, e<span class=\"_ _0\"></span>xclusief de bedrag<span class=\"_ _0\"></span>en die verv<span class=\"_ _0\"></span>at zitten in inte<span class=\"ls1 ws1\">-</span>restopbren<span class=\"_ _0\"></span>gsten op de toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen.De evolutie ov<span class=\"_ _0\"></span>er het jaar<span class=\"_ _2\"></span> 2022 wor<span class=\"_ _0\"></span>dt weerg<span class=\"_ _0\"></span>egeven in de v<span class=\"_ _0\"></span>olgende tabel:Herwaardering van de  \ue61a\ue61d december <span class=\"_ _1\"></span> \ue61d\ue61c december <span class=\"_ _2\"></span> MILJOEN EUROnettoverplichting uit hoofde van  Belastingsimpact\ue61f\ue61e\ue61f\ue61d\ue61f\ue61e\ue61f\ue61ftoegezegdpensioenregelingenT<span class=\"_ _1\"></span>oelichting \ue61d\ue61a<span class=\"_ _287\"> </span>T<span class=\"_ _2\"></span>oelichting \ue61d\ue619.\ue616Herwaardering van de nettoverplichting uit hoofde van toegezegdpensioenregelingenMet betrekking tot materi\u00eble landen<span class=\"_ _2ec\"> </span>(\ue61d.\ue61e\ue61e\ue617)<span class=\"_ _28f\"> </span>\ue61d\ue616\ue618<span class=\"_ _2ad\"> </span>(\ue61f\ue61a)<span class=\"_ _236\"> </span>(\ue61c\ue61c\ue61a)Met betrekking tot niet-materi\u00eble landen<span class=\"_ _20f\"> </span>(\ue61f\ue619)<span class=\"_ _2cb\"> </span>\ue61f<span class=\"_ _e8\"> </span>-<span class=\"_ _243\"> </span>(\ue61f\ue618)TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2d7\"> </span><span class=\"ls1 ws1\">(\ue61c.\ue61e\ue61d\ue61d)<span class=\"_ _28f\"> </span>\ue61c\ue619\ue614<span class=\"_ _2e6\"> </span>(\ue61f\ue61d)<span class=\"_ _193\"> </span>(\ue617\ue61e\ue614)</span>De evolutie v<span class=\"_ _2\"></span>an het jaar<span class=\"_ _0\"></span>, na w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en is een stijging v<span class=\"_ _2\"></span>an 125 miljoen euro. Uitg<span class=\"_ _0\"></span>estelde belas<span class=\"_ _0\"></span>tingen met betrekkin<span class=\"_ _0\"></span>g tot de herwaar<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de nettoverplichtin<span class=\"_ _0\"></span>g uit hoofde v<span class=\"_ _0\"></span>an de toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen w<span class=\"_ _0\"></span>orden eveneens g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten. Het e\ue618ect <span class=\"_ _0\"></span>van w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>dt toegelicht in toelichting 1<span class=\"_ _2\"></span>7.4.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.6 V<span class=\"_ _2\"></span>alutakoersverschillenDe v<span class=\"_ _0\"></span>alutakoersv<span class=\"_ _0\"></span>erschillen bev<span class=\"_ _0\"></span>atten zow<span class=\"_ _0\"></span>el de v<span class=\"_ _0\"></span>alutakoers<span class=\"_ _0\"></span>verschillen die voortv<span class=\"_ _0\"></span>loeien uit de omrekenin<span class=\"_ _0\"></span>g van de j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>e<span class=\"ls1 ws1\">-</span>ningen v<span class=\"_ _2\"></span>an buitenlandse activiteiten, als de v<span class=\"_ _2\"></span>alutakoersverschillen a\ue615<span class=\"_ _0\"></span>omstig uit de omrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de verplichting die de netto-inves<span class=\"_ _0\"></span>tering v<span class=\"_ _0\"></span>an de Onderneming in een buitenlandse entiteit afdek<span class=\"_ _0\"></span>t. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ot mei 2016 maak<span class=\"_ _0\"></span>te de Groep gebr<span class=\"_ _0\"></span>uik v<span class=\"_ _0\"></span>an ter<span class=\"ls1 ws1\">-</span>mijnwis<span class=\"_ _0\"></span>selverrichtingen uitg<span class=\"_ _0\"></span>edruk<span class=\"_ _0\"></span>t in US dollar om het v<span class=\"_ _2\"></span>alutarisico met betrekking tot de netto-inv<span class=\"_ _0\"></span>estering in \u00e9\u00e9n v<span class=\"_ _0\"></span>an haar dochterondernemingen in de <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erenigde Staten af te dekk<span class=\"_ _0\"></span>en. V<span class=\"_ _2\"></span>anaf mei 201<span class=\"_ _0\"></span>6 heeft de Groep de aan<span class=\"_ _0\"></span>wijzing v<span class=\"_ _2\"></span>an indekking van een netto-in<span class=\"_ _2\"></span>vestering ingetrokk<span class=\"_ _0\"></span>en. Het e\ue618ectiev<span class=\"_ _0\"></span>e deel v<span class=\"_ _0\"></span>an de winst op de af<span class=\"_ _0\"></span>dekkingsinstrumenten dat r<span class=\"_ _0\"></span>echtstreek<span class=\"_ _0\"></span>s in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten opgenomen w<span class=\"_ _0\"></span>erd (V<span class=\"_ _2\"></span>alutakoers<span class=\"_ _0\"></span>verschillen 31 december<span class=\"_ _0\"></span> 2022: 10 miljoen eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> 31 december 2<span class=\"_ _0\"></span>021: 10 miljoen euro),<span class=\"_ _2\"></span> zal vrijvallen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening op het moment van afstoting of gedee<span class=\"_ _0\"></span>ltelijke afstotin<span class=\"_ _0\"></span>g van de buitenlandse entiteit.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7 DividendenIn 2021 w<span class=\"_ _0\"></span>erd er<span class=\"_ _0\"></span> geen dividend uitbeta<span class=\"_ _0\"></span>ald naar a<span class=\"_ _0\"></span>anleiding v<span class=\"_ _0\"></span>an de beslissing v<span class=\"_ _0\"></span>an de Algemene <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ergadering v<span class=\"_ _0\"></span>an Aandeelhou<span class=\"ws1\">-</span>ders v<span class=\"_ _0\"></span>an Agfa-Gev<span class=\"_ _2\"></span>aert NV van 11 <span class=\"_ _0\"></span>mei 2021.<span class=\"_ _0\"></span> In 2022 <span class=\"_ _0\"></span>werd er<span class=\"_ _2\"></span> geen dividend uitbetaald naar<span class=\"_ _0\"></span> aanleiding v<span class=\"_ _0\"></span>an de beslissing v<span class=\"_ _2\"></span>an de Algemene <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ergadering v<span class=\"_ _0\"></span>an Aandeelhouders v<span class=\"_ _2\"></span>an Agfa-Gev<span class=\"_ _0\"></span>aert NV v<span class=\"_ _2\"></span>an 10 mei 2022. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oor 202<span class=\"_ _0\"></span>3 wordt er<span class=\"_ _2\"></span> geen betaling van dividend voor<span class=\"_ _0\"></span>gesteld door<span class=\"_ _0\"></span> de Raad v<span class=\"_ _2\"></span>an Bestuur<span class=\"_ _0\"></span>.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.8 MinderheidsbelangenMinderheidsbelangen houden een m<span class=\"_ _0\"></span>aterieel belang aan in neg<span class=\"_ _0\"></span>en dochteronderneming<span class=\"_ _0\"></span>en, gesitueer<span class=\"_ _0\"></span>d in Groot-China en de ASEAN-regio (31 december 20<span class=\"_ _2\"></span>22: 40 miljoen euro; 31 december 20<span class=\"_ _0\"></span>21: 52 miljoen euro).<span class=\"_ _0\"></span> In Europ<span class=\"_ _0\"></span>a zijn er een p<span class=\"_ _0\"></span>aar dochter<span class=\"_ _2\"></span><span class=\"ls1 ws1\">-</span>ondernemingen w<span class=\"_ _2\"></span>aarin minderheidsbelangen een aandeel aanhouden d<span class=\"_ _0\"></span>at v<span class=\"_ _0\"></span>an ondergeschikt be<span class=\"_ _0\"></span>lang is voor<span class=\"_ _2\"></span> de Groep (<span class=\"_ _9\"></span>31 december 20<span class=\"_ _2\"></span>22: 1 miljoen euro; 31 december 20<span class=\"_ _0\"></span>21: 1 miljoen euro).Met ingang v<span class=\"_ _2\"></span>an 1 september 2010 bundelen A<span class=\"_ _0\"></span>gfa Graphics NV<span class=\"_ _0\"></span> en haar<span class=\"_ _0\"></span> zakenpartner<span class=\"_ _2\"></span> Shenzhen Brother Gao Deng In<span class=\"_ _0\"></span>vest<span class=\"ls1 ws1\">-</span>ment Group Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _0\"></span> hun activiteiten,<span class=\"_ _0\"></span> gericht op het versterk<span class=\"_ _2\"></span>en van de marktpositie <span class=\"_ _0\"></span>van beide p<span class=\"_ _0\"></span>artners in Groot-China en de ASEAN-regio<span class=\"_ _2\"></span>. Shenzhen Brother Gao Den<span class=\"_ _0\"></span>g Investment Gr<span class=\"_ _0\"></span>oup Co.<span class=\"_ _2\"></span> Ltd. houdt een participatie aan v<span class=\"_ _2\"></span>an 49% in Agfa Gr<span class=\"_ _2\"></span>aphics<span class=\"_ _9\"></span> Asia Ltd., de holding <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>ecombineerde activ<span class=\"_ _0\"></span>iteiten van beide p<span class=\"_ _0\"></span>artijen.De dochterondernemingen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Agfa Gr<span class=\"_ _0\"></span>aphics Asia Ltd.<span class=\"_ _0\"></span> zijn: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa (W<span class=\"_ _0\"></span>uxi) Printing Plate Co<span class=\"_ _2\"></span>., Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa ASEAN Sdn.<span class=\"_ _0\"></span> Bhd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa Imaging (Shenzhen) C<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa Singapore Pte<span class=\"_ _2\"></span>. Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>aiw<span class=\"_ _0\"></span>an Co Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa Graphics Sh<span class=\"_ _0\"></span>anghai Co<span class=\"_ _0\"></span>. Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa Pty Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws77\">OOO Agfa Graphics</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa HuaGuang (Shan<span class=\"_ _0\"></span>ghai) Graphics</span></span>Op <span class=\"_ _9\"></span>basi<span class=\"_ _9\"></span>s van<span class=\"_ _9\"></span> d<span class=\"_ _9\"></span>e a<span class=\"_ _9\"></span>nal<span class=\"_ _9\"></span>yse<span class=\"_ _9\"></span> van d<span class=\"_ _9\"></span>e \u2018Governance<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>-structuren die momenteel v<span class=\"_ _2\"></span>an kracht zijn, heeft de Gr<span class=\"_ _0\"></span>oep geoordee<span class=\"_ _0\"></span>ld dat ze con<span class=\"ls1 ws1\">-</span>trole heeft in de desbetre\ue618<span class=\"_ _0\"></span>ende dochterondernemingen.<span class=\"_ _0\"></span> Het ge<span class=\"_ _0\"></span>accumuleerde bedr<span class=\"_ _2\"></span>ag toewijsbaar aan de minderheidsbe<span class=\"_ _0\"></span>lan<span class=\"ls1 ws1\">-</span>gen v<span class=\"_ _2\"></span>an Shenzhen Brother Gao Deng In<span class=\"_ _0\"></span>vestment Group C<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Ltd. en Luck<span class=\"_ _2\"></span>y HuaGuang Graphics Co<span class=\"_ _2\"></span>. Ltd. bedr<span class=\"_ _0\"></span>aagt 40 miljoen euro per<span class=\"_ _0\"></span> 31 december 20<span class=\"_ _0\"></span>22, inclusief het g<span class=\"_ _0\"></span>ealloceerd <span class=\"_ _0\"></span>verlies v<span class=\"_ _0\"></span>an 2 miljoen euro dat toe<span class=\"_ _0\"></span>behoort aan de minderheidsbelang<span class=\"_ _0\"></span>en van de<span class=\"_ _0\"></span>ze zakenp<span class=\"_ _0\"></span>artners.De volgende ta<span class=\"_ _0\"></span>bel geeft de \ue616nanci\u00eble inf<span class=\"_ _0\"></span>ormatie weer<span class=\"_ _2\"></span> voor de dochteronderneming<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>aarin de zakenp<span class=\"_ _0\"></span>artner<span class=\"_ _2\"></span>, Shenzhen Brother<span class=\"_ _0\"></span> Gao Deng Inv<span class=\"_ _0\"></span>estment Group Co<span class=\"_ _0\"></span>. Ltd.,<span class=\"_ _0\"></span> een minderheidsbelang aanhoudt v<span class=\"_ _2\"></span>an 49%, opgeste<span class=\"_ _0\"></span>ld in overeens<span class=\"_ _0\"></span>temming met IFRS. De<span class=\"_ _0\"></span>ze vennootsch<span class=\"_ _0\"></span>ap wer<span class=\"_ _0\"></span>d in 2019 door <span class=\"_ _0\"></span>Agfa Gr<span class=\"_ _0\"></span>aphics Asia,<span class=\"_ _0\"></span> een onderneming w<span class=\"_ _0\"></span>aarin de Groep een belan<span class=\"_ _0\"></span>g aanhoudt v<span class=\"_ _0\"></span>an 51%, en door<span class=\"_ _0\"></span> Luck<span class=\"_ _0\"></span>y HuaGuang Gr<span class=\"_ _0\"></span>aphics Co Ltd. samen opg<span class=\"_ _0\"></span>ericht. Dez<span class=\"_ _0\"></span>e laatste houdt een dee<span class=\"_ _0\"></span>lnemingspercentage aan <span class=\"_ _0\"></span>van 4<span class=\"_ _0\"></span>9% in deze nieuw<span class=\"_ _0\"></span> opgerichte vennootschap<span class=\"_ _2\"></span>. Dit brengt het minderheidsbelang in de<span class=\"_ _0\"></span>ze vennootsch<span class=\"_ _0\"></span>ap op 73,99%.<span class=\"_ _0\"></span> De informatie is voor<span class=\"_ _0\"></span> intercompan<span class=\"_ _0\"></span>y eliminaties met ander<span class=\"_ _0\"></span>e ondernemingen v<span class=\"_ _2\"></span>an de Agfa-Geva<span class=\"_ _0\"></span>ert Groep.\ue61f\ue61e\ue61f\ue61d<span class=\"_ _17b\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Agfa Graphics Asia Agfa Graphics Asia Agfa HuaGuang <span class=\"_ _1\"></span> Agfa HuaGuang <span class=\"_ _1\"></span> Ltd. en haar dochter- Ltd. en haar dochter- Graphics  Graphics  ondernemingen ondernemingen (\ue619\ue61a,\ue61b\ue61b%)(\ue616\ue61d,\ue617\ue617%)MILJOEN EURO(\ue616\ue61b%)(\ue619\ue617%)Vlottende activa<span class=\"_ _144\"> </span>\ue61b\ue61c<span class=\"_ _40\"> </span>\ue616\ue61b<span class=\"_ _145\"> </span>\ue619\ue61b<span class=\"_ _40\"> </span>\ue616\ue61aV<span class=\"_ _0\"></span>aste activa<span class=\"_ _259\"> </span>\ue616\ue61b<span class=\"_ _e4\"> </span>\ue61d<span class=\"_ _145\"> </span>\ue61a\ue618<span class=\"_ _4a\"> </span>-Kortlopende verplichtingen<span class=\"_ _2df\"> </span>\ue616\ue619<span class=\"_ _40\"> </span>\ue616\ue618<span class=\"_ _145\"> </span>\ue61a\ue61c<span class=\"_ _40\"> </span>\ue61a\ue61cLanglopende verplichtingen<span class=\"_ _2ed\"> </span>\ue61f<span class=\"_ _4a\"> </span>-<span class=\"_ _ec\"> </span>\ue61f<span class=\"_ _4a\"> </span>-Netto-activa Agfa Graphics <span class=\"_ _0\"></span>Asia Ltd. en haar  \ue617\ue617<span class=\"_ _39\"> </span>\ue618<span class=\"_ _145\"> </span>\ue616\ue619<span class=\"_ _39\"> </span>\ue618dochterondernemingen (geconsolideerd)Netto-activa toewijsbaar aan minderheidsbelangen in <span class=\"ls1\"> </span>\ue61a\ue619<span class=\"_ _164\"> </span>-<span class=\"_ _12e\"> </span>\ue61e\ue618<span class=\"_ _164\"> </span>-Ag<span class=\"_ _9\"></span>fa Graphics Asia Ltd. en haar dochterondernemingen (\ue61a\ue61b%)Netto-activa toewijsbaar aan minderheidsbelangen in  -<span class=\"_ _1c5\"> </span>\ue61a<span class=\"_ _28f\"> </span>-<span class=\"_ _14b\"> </span>\ue61aAg<span class=\"_ _9\"></span>fa HuaGuang Graphics (\ue61c\ue61e,\ue61b\ue61b%)Opbrengsten<span class=\"_ _2ee\"> </span>\ue61d\ue617\ue616<span class=\"_ _31\"> </span>\ue61d\ue61a\ue61f<span class=\"_ _137\"> </span>\ue61d\ue619\ue61f<span class=\"_ _31\"> </span>\ue61d\ue61d\ue61bWinst over het boekjaar<span class=\"_ _29a\"> </span>\ue61c<span class=\"_ _4a\"> </span>-<span class=\"_ _139\"> </span>(\ue618)<span class=\"_ _4a\"> </span>-Winst over het boekjaar toewijsbaar aan minderheidsbelangen in \ue61a<span class=\"_ _4a\"> </span><span class=\"ffb\">-<span class=\"_ _137\"> </span></span>(\ue617)<span class=\"_ _4a\"> </span><span class=\"ffb\">-</span>Ag<span class=\"_ _9\"></span>fa Graphics Asia Ltd. en haar dochterondernemingen (\ue61a\ue61b%)Winst over het boekjaar toewijsbaar aan minderheidsbelangen in -<span class=\"_ _4a\"> </span>-<span class=\"_ _28f\"> </span>-<span class=\"_ _4a\"> </span>-Ag<span class=\"_ _9\"></span>fa HuaGuang Graphics (\ue61c\ue61e,\ue61b\ue61b%)Niet-gerealiseerde resultaten: valutakoersverschillen<span class=\"_ _2ef\"> </span>\ue616<span class=\"_ _4a\"> </span>-<span class=\"_ _28f\"> </span>-<span class=\"_ _4a\"> </span>-Niet-gerealiseerde resultaten toewijsbaar aan minderheidsbelangen in \ue619<span class=\"_ _4a\"> </span>-<span class=\"_ _8c\"> </span>(\ue61f)<span class=\"_ _4a\"> </span>-Agfa Graphics Asia Ltd. en haar dochterondernemingenT<span class=\"_ _2\"></span>otaal van gerealiseerde en niet-gerealiseerde resultaten  toewijsbaar aan minderheidsbelangen in Agfa Graphics Asia Ltd. \ue619<span class=\"_ _164\"> </span>-<span class=\"_ _20b\"> </span>(\ue617)<span class=\"_ _164\"> </span>-en haar dochterondernemingen (\ue61a\ue61b%)T<span class=\"_ _2\"></span>otaal van gerealiseerde en niet-gerealiseerde resultaten  toewijsbaar aan minderheidsbelangen in Agfa HuaGuang -<span class=\"_ _164\"> </span>-<span class=\"_ _28f\"> </span>-<span class=\"_ _164\"> </span>-Graphics (\ue61c\ue61e,\ue61b\ue61b%)Kasstromen uit bedrijfsactiviteiten<span class=\"_ _15c\"> </span>\ue61f\ue61d<span class=\"_ _39\"> </span>\ue61d<span class=\"_ _145\"> </span>\ue61a\ue61c<span class=\"_ _39\"> </span>\ue61dKasstromen uit investeringsactiviteiten<span class=\"_ _2f0\"> </span>-<span class=\"_ _4a\"> </span>-<span class=\"_ _28f\"> </span>-<span class=\"_ _4a\"> </span>-Kasstromen uit \ue614nancieringsactiviteiten<span class=\"_ _24c\"> </span>(\ue61f\ue619)<span class=\"_ _4a\"> </span>-<span class=\"_ _132\"> </span>(\ue61f\ue618)<span class=\"_ _3a\"> </span>(\ue61d) (\ue61c)Dividenden betaald aan minderheidsbelangen in het bo<span class=\"_ _9\"></span>ekjaar(\ue618)<span class=\"_ _4a\"> </span>-<span class=\"_ _151\"> </span>(\ue61c\ue61e)<span class=\"_ _e2\"> </span>(\ue61c)(1) Inbegrepen in kasstr<span class=\"_ _0\"></span>omen uit \ue616nancieringsactiviteiten.3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.9 Niet-gerealiseerde resultaten na winstbelastingen2021T<span class=\"_ _1\"></span>oewijsbaar aan aandeelhouders  van de OndernemingMILJOEN EUROV<span class=\"_ _0\"></span>alutakoersverschillen voor buitenlandse activiteiten<span class=\"_ _2f1\"> </span>\ue61f\ue617<span class=\"_ _a7\"> </span>-<span class=\"_ _d3\"> </span>-<span class=\"_ _3a\"> </span>-<span class=\"_ _c0\"> </span>\ue61f\ue617<span class=\"_ _92\"> </span>\ue616<span class=\"_ _ee\"> </span>\ue61a\ue61eE\ue615ectief deel van veranderingen in de re\u00eble waarde van kasstroomafdekkingen  -<span class=\"_ _82\"> </span>\ue618<span class=\"_ _d3\"> </span>-<span class=\"_ _3a\"> </span>-<span class=\"_ _a6\"> </span>\ue618<span class=\"_ _d3\"> </span>-<span class=\"_ _a4\"> </span>\ue618geboekt in de niet-gerealiseerde resultaten, na winstbelastingenNettoverandering in de re\u00eble waarde van kasstroomafdekkingen die is overgeboekt -<span class=\"_ _88\"> </span>(\ue61d)<span class=\"_ _a7\"> </span>-<span class=\"_ _2a5\"> </span>-<span class=\"_ _88\"> </span>(\ue61d)<span class=\"_ _a7\"> </span>-<span class=\"_ _8f\"> </span>(\ue61d)naar de winst- en verliesrekening, na winstbelastingenE\ue615ectief deel van de re\u00eble waardeveranderingen van kasstroomafdekkingen die  -<span class=\"_ _190\"> </span>(\ue61d\ue61a)<span class=\"_ _a7\"> </span>-<span class=\"_ _3a\"> </span>-<span class=\"_ _190\"> </span>(\ue61d\ue61a)<span class=\"_ _a7\"> </span>-<span class=\"_ _9b\"> </span>(\ue61d\ue61a)getransfereerd werd naar de boekwaarde van het afgedekte aktief, na winstbelastingenNettoverandering in de re\u00eble waarde van beleggingen verwerkt via de  -<span class=\"_ _a7\"> </span>-<span class=\"_ _92\"> </span>\ue61f<span class=\"_ _3a\"> </span>-<span class=\"_ _a6\"> </span>\ue61f<span class=\"_ _d3\"> </span>-<span class=\"_ _a4\"> </span>\ue61fniet-gerealiseerde resultatenHerwaardering van de nettoverplichting uit hoofde van toegezegdpensioenregelingen, -<span class=\"_ _a7\"> </span>-<span class=\"_ _d3\"> </span>-<span class=\"_ _263\"> </span>\ue61c\ue61b<span class=\"_ _184\"> </span>\ue61c\ue61b<span class=\"_ _d3\"> </span>-<span class=\"_ _ee\"> </span>\ue61c\ue61bna winstbelastingenTOT<span class=\"_ _2\"></span>AAL OVERIGE NIET-GEREALISEERDE RESUL<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ATEN<span class=\"_ _256\"> </span>\ue61f\ue615<span class=\"_ _93\"> </span>(\ue617)<span class=\"_ _82\"> </span>\ue61f<span class=\"_ _24d\"> </span>\ue614\ue617<span class=\"_ _6b\"> </span>\ue61c\ue61e\ue617<span class=\"_ _92\"> </span>\ue619<span class=\"_ _94\"> </span>\ue61c\ue61c\ue61f2022T<span class=\"_ _2\"></span>oewijsbaar aan aandeelhouders  van de OndernemingMILJOEN EURO V<span class=\"_ _0\"></span>alutakoersverschillen voor buitenlandse activiteiten<span class=\"_ _23c\"> </span>\ue619<span class=\"_ _a7\"> </span>-<span class=\"_ _a7\"> </span>-<span class=\"_ _14d\"> </span>-<span class=\"_ _82\"> </span>\ue619<span class=\"_ _d3\"> </span>-<span class=\"_ _a4\"> </span>\ue619E\ue615ectief deel van veranderingen in de re\u00eble waarde van kasstroomafdekkingen  -<span class=\"_ _88\"> </span>(\ue618)<span class=\"_ _a7\"> </span>-<span class=\"_ _14d\"> </span>-<span class=\"_ _8d\"> </span>(\ue618)<span class=\"_ _a7\"> </span>-<span class=\"_ _8f\"> </span>(\ue618)geboekt in de niet-gerealiseerde resultaten, na winstbelastingenNettoverandering in de re\u00eble waarde van kasstroomafdekkingen die is overgeboekt -<span class=\"_ _82\"> </span>\ue618<span class=\"_ _d3\"> </span>-<span class=\"_ _38\"> </span>-<span class=\"_ _82\"> </span>\ue618<span class=\"_ _d3\"> </span>-<span class=\"_ _a4\"> </span>\ue618naar de winst- en verliesrekening, na winstbelastingenE\ue615ectief deel van de re\u00eble waardeveranderingen van kasstroomafdekkingen die  -<span class=\"_ _a7\"> </span>-<span class=\"_ _d3\"> </span>-<span class=\"_ _38\"> </span>-<span class=\"_ _a7\"> </span>-<span class=\"_ _d3\"> </span>-<span class=\"_ _1c4\"> </span>-getransfereerd werd naar de boekwaarde van het afgedekte aktief, na winstbelastingenNettoverandering in de re\u00eble waarde van beleggingen verwerkt via de  -<span class=\"_ _a7\"> </span>-<span class=\"_ _88\"> </span>(\ue61f)<span class=\"_ _14d\"> </span>-<span class=\"_ _8d\"> </span>(\ue61f)<span class=\"_ _a7\"> </span>-<span class=\"_ _8f\"> </span>(\ue61f)niet-gerealiseerde resultatenHerwaardering van de nettoverplichting uit hoofde van toegezegdpensioenregelingen, -<span class=\"_ _a7\"> </span>-<span class=\"_ _d3\"> </span>-<span class=\"_ _2e\"> </span>\ue61d\ue61f\ue618<span class=\"_ _6b\"> </span>\ue61d\ue61f\ue618<span class=\"_ _a7\"> </span>-<span class=\"_ _4b\"> </span>\ue61d\ue61f\ue618na winstbelastingenTOT<span class=\"_ _2\"></span>AAL OVERIGE NIET-GEREALISEERDE RESUL<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ATEN<span class=\"_ _129\"> </span>\ue616<span class=\"_ _d3\"> </span>-<span class=\"_ _2b9\"> </span>(\ue61f)<span class=\"_ _29\"> </span>\ue61c\ue61f\ue618<span class=\"_ _6b\"> </span>\ue61c\ue61d\ue61e<span class=\"_ _a7\"> </span>-<span class=\"_ _4b\"> </span>\ue61c\ue61d\ue61e",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__82": {
   "value": "3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>1 Maatschappelijk kapitaal en uitgif<span class=\"_ _4d\"></span>tepremieOp 31 december 20<span class=\"_ _2\"></span>22 en 2021 bedra<span class=\"_ _0\"></span>agt het maatschappelijk<span class=\"_ _0\"></span> kapitaal v<span class=\"_ _0\"></span>an de Onderneming 187 miljoen euro<span class=\"_ _0\"></span>. Het aantal uit<span class=\"ls1 ws1\">-</span>staande aandelen bedr<span class=\"_ _2\"></span>aagt 154.820<span class=\"_ _0\"></span>.528 per 31 december<span class=\"_ _0\"></span> 2022 (2<span class=\"_ _0\"></span>021: 160<span class=\"_ _0\"></span>.506.<span class=\"_ _2\"></span>706 uitstaande aandelen<span class=\"_ _0\"></span>).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__83": {
   "value": "3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2 Ingekochte eigen aandelenDe reserve voor<span class=\"_ _2\"></span> eigen aandelen beva<span class=\"_ _0\"></span>t de kostprijs v<span class=\"_ _2\"></span>an de ingekochte eigen a<span class=\"_ _0\"></span>andelen. P<span class=\"_ _2\"></span>er 31 december 20<span class=\"_ _0\"></span>22 hield de Groep geen eigen aande<span class=\"_ _0\"></span>len aan (2021: 68.<span class=\"_ _0\"></span>053).Op 10 maart 20<span class=\"_ _0\"></span>21 heeft de Groep een pr<span class=\"_ _0\"></span>ogramma <span class=\"_ _0\"></span>van terug<span class=\"_ _0\"></span>koop v<span class=\"_ _2\"></span>an aandelen aangekondig<span class=\"_ _2\"></span>d voor een bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an 50 mil<span class=\"ws1\">-</span>joen euro<span class=\"_ _0\"></span>. Agf<span class=\"_ _0\"></span>a-Gev<span class=\"_ _0\"></span>aert NV heeft een \ue616nanci\u00eble tus<span class=\"_ _0\"></span>senpersoon verzocht om in zijn n<span class=\"_ _0\"></span>aam aandelen A<span class=\"_ _0\"></span>gfa-Gev<span class=\"_ _0\"></span>aert in te ko<span class=\"ws1\">-</span>pen voor<span class=\"_ _0\"></span> maximaal 50<span class=\"_ _2\"></span>.000.000 eur<span class=\"_ _0\"></span>o op basis v<span class=\"_ _0\"></span>an een discretionair<span class=\"_ _2\"></span> mandaat dat inging op 1 april 20<span class=\"_ _0\"></span>21 en gold tot 31 maart 2022.<span class=\"_ _2\"></span> De Raad van Bestuur<span class=\"_ _0\"></span> besliste op 8 maart 20<span class=\"_ _2\"></span>22 om het Aandeleninkoopprogr<span class=\"_ _0\"></span>amma 20<span class=\"_ _0\"></span>21 te verlengen tot en met 31 maart 20<span class=\"_ _0\"></span>23 (het \u2018V<span class=\"_ _2\"></span>erlengde <span class=\"_ _0\"></span>Aandeleninkooppr<span class=\"_ _0\"></span>ogramma 2<span class=\"_ _0\"></span>021<span class=\"_ _2\"></span>\u2019).Sinds het begin v<span class=\"_ _0\"></span>an het aandeleninkooppr<span class=\"_ _0\"></span>ogramma tot 9 juni 2<span class=\"_ _0\"></span>022 k<span class=\"_ _0\"></span>ocht de Agfa-Gev<span class=\"_ _2\"></span>aert Groep,<span class=\"_ _0\"></span> gebaseer<span class=\"_ _0\"></span>d op de trans<span class=\"ws1\">-</span>actiedatum,<span class=\"_ _0\"></span> 12.930<span class=\"_ _0\"></span>.66<span class=\"_ _0\"></span>2 eigen aandelen (20<span class=\"_ _0\"></span>21: 7<span class=\"_ _0\"></span>.312.53<span class=\"_ _2\"></span>7 aandelen; 2022: 5.618.125 a<span class=\"_ _0\"></span>andelen) v<span class=\"_ _0\"></span>oor een totaalbedr<span class=\"_ _2\"></span>ag van 50 miljoen euro euro (20<span class=\"_ _2\"></span>22: 21 miljoen euro; 2021: 29 miljoen eur<span class=\"_ _0\"></span>o). Met de<span class=\"_ _0\"></span>ze aankondigin<span class=\"_ _0\"></span>g heeft Agf<span class=\"_ _0\"></span>a-Gevaert NV<span class=\"_ _0\"></span> haar<span class=\"_ _0\"></span> aan<span class=\"ws1\">-</span>deleninkooppr<span class=\"_ _0\"></span>ogramma\ue6a0da<span class=\"_ _0\"></span>t op 1 april 2021 v<span class=\"_ _2\"></span>an start was geg<span class=\"_ _0\"></span>aan, be\u00ebindig<span class=\"_ _0\"></span>d.In de eerste jaarhelft <span class=\"_ _0\"></span>van 20<span class=\"_ _2\"></span>22 heeft de Groep 5.618.125 eigen aande<span class=\"_ _0\"></span>len ingek<span class=\"_ _0\"></span>ocht ten belope v<span class=\"_ _0\"></span>an 21 miljoen euro<span class=\"_ _0\"></span>. Dez<span class=\"_ _0\"></span>e ingek<span class=\"_ _0\"></span>ochte aandelen wer<span class=\"_ _2\"></span>den allemaal vernietigd in de eerste ja<span class=\"_ _0\"></span>arhelft v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2 (vernietiging<span class=\"_ _0\"></span>en 2021: 11.344.<span class=\"_ _0\"></span>336 aandelen<span class=\"_ _0\"></span>). <span class=\"_ _ce\"></span> Op 31 december 20<span class=\"_ _2\"></span>22 hield de Groep geen eigen aandelen a<span class=\"_ _0\"></span>an.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__87": {
   "value": "3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.6 V<span class=\"_ _2\"></span>alutakoersverschillenDe v<span class=\"_ _0\"></span>alutakoersv<span class=\"_ _0\"></span>erschillen bev<span class=\"_ _0\"></span>atten zow<span class=\"_ _0\"></span>el de v<span class=\"_ _0\"></span>alutakoers<span class=\"_ _0\"></span>verschillen die voortv<span class=\"_ _0\"></span>loeien uit de omrekenin<span class=\"_ _0\"></span>g van de j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>e<span class=\"ls1 ws1\">-</span>ningen v<span class=\"_ _2\"></span>an buitenlandse activiteiten, als de v<span class=\"_ _2\"></span>alutakoersverschillen a\ue615<span class=\"_ _0\"></span>omstig uit de omrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de verplichting die de netto-inves<span class=\"_ _0\"></span>tering v<span class=\"_ _0\"></span>an de Onderneming in een buitenlandse entiteit afdek<span class=\"_ _0\"></span>t. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ot mei 2016 maak<span class=\"_ _0\"></span>te de Groep gebr<span class=\"_ _0\"></span>uik v<span class=\"_ _0\"></span>an ter<span class=\"ls1 ws1\">-</span>mijnwis<span class=\"_ _0\"></span>selverrichtingen uitg<span class=\"_ _0\"></span>edruk<span class=\"_ _0\"></span>t in US dollar om het v<span class=\"_ _2\"></span>alutarisico met betrekking tot de netto-inv<span class=\"_ _0\"></span>estering in \u00e9\u00e9n v<span class=\"_ _0\"></span>an haar dochterondernemingen in de <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erenigde Staten af te dekk<span class=\"_ _0\"></span>en. V<span class=\"_ _2\"></span>anaf mei 201<span class=\"_ _0\"></span>6 heeft de Groep de aan<span class=\"_ _0\"></span>wijzing v<span class=\"_ _2\"></span>an indekking van een netto-in<span class=\"_ _2\"></span>vestering ingetrokk<span class=\"_ _0\"></span>en. Het e\ue618ectiev<span class=\"_ _0\"></span>e deel v<span class=\"_ _0\"></span>an de winst op de af<span class=\"_ _0\"></span>dekkingsinstrumenten dat r<span class=\"_ _0\"></span>echtstreek<span class=\"_ _0\"></span>s in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten opgenomen w<span class=\"_ _0\"></span>erd (V<span class=\"_ _2\"></span>alutakoers<span class=\"_ _0\"></span>verschillen 31 december<span class=\"_ _0\"></span> 2022: 10 miljoen eur<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> 31 december 2<span class=\"_ _0\"></span>021: 10 miljoen euro),<span class=\"_ _2\"></span> zal vrijvallen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening op het moment van afstoting of gedee<span class=\"_ _0\"></span>ltelijke afstotin<span class=\"_ _0\"></span>g van de buitenlandse entiteit.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__88": {
   "value": "3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7 DividendenIn 2021 w<span class=\"_ _0\"></span>erd er<span class=\"_ _0\"></span> geen dividend uitbeta<span class=\"_ _0\"></span>ald naar a<span class=\"_ _0\"></span>anleiding v<span class=\"_ _0\"></span>an de beslissing v<span class=\"_ _0\"></span>an de Algemene <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ergadering v<span class=\"_ _0\"></span>an Aandeelhou<span class=\"ws1\">-</span>ders v<span class=\"_ _0\"></span>an Agfa-Gev<span class=\"_ _2\"></span>aert NV van 11 <span class=\"_ _0\"></span>mei 2021.<span class=\"_ _0\"></span> In 2022 <span class=\"_ _0\"></span>werd er<span class=\"_ _2\"></span> geen dividend uitbetaald naar<span class=\"_ _0\"></span> aanleiding v<span class=\"_ _0\"></span>an de beslissing v<span class=\"_ _2\"></span>an de Algemene <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>ergadering v<span class=\"_ _0\"></span>an Aandeelhouders v<span class=\"_ _2\"></span>an Agfa-Gev<span class=\"_ _0\"></span>aert NV v<span class=\"_ _2\"></span>an 10 mei 2022. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oor 202<span class=\"_ _0\"></span>3 wordt er<span class=\"_ _2\"></span> geen betaling van dividend voor<span class=\"_ _0\"></span>gesteld door<span class=\"_ _0\"></span> de Raad v<span class=\"_ _2\"></span>an Bestuur<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__89": {
   "value": "3<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.8 MinderheidsbelangenMinderheidsbelangen houden een m<span class=\"_ _0\"></span>aterieel belang aan in neg<span class=\"_ _0\"></span>en dochteronderneming<span class=\"_ _0\"></span>en, gesitueer<span class=\"_ _0\"></span>d in Groot-China en de ASEAN-regio (31 december 20<span class=\"_ _2\"></span>22: 40 miljoen euro; 31 december 20<span class=\"_ _0\"></span>21: 52 miljoen euro).<span class=\"_ _0\"></span> In Europ<span class=\"_ _0\"></span>a zijn er een p<span class=\"_ _0\"></span>aar dochter<span class=\"_ _2\"></span><span class=\"ls1 ws1\">-</span>ondernemingen w<span class=\"_ _2\"></span>aarin minderheidsbelangen een aandeel aanhouden d<span class=\"_ _0\"></span>at v<span class=\"_ _0\"></span>an ondergeschikt be<span class=\"_ _0\"></span>lang is voor<span class=\"_ _2\"></span> de Groep (<span class=\"_ _9\"></span>31 december 20<span class=\"_ _2\"></span>22: 1 miljoen euro; 31 december 20<span class=\"_ _0\"></span>21: 1 miljoen euro).Met ingang v<span class=\"_ _2\"></span>an 1 september 2010 bundelen A<span class=\"_ _0\"></span>gfa Graphics NV<span class=\"_ _0\"></span> en haar<span class=\"_ _0\"></span> zakenpartner<span class=\"_ _2\"></span> Shenzhen Brother Gao Deng In<span class=\"_ _0\"></span>vest<span class=\"ls1 ws1\">-</span>ment Group Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _0\"></span> hun activiteiten,<span class=\"_ _0\"></span> gericht op het versterk<span class=\"_ _2\"></span>en van de marktpositie <span class=\"_ _0\"></span>van beide p<span class=\"_ _0\"></span>artners in Groot-China en de ASEAN-regio<span class=\"_ _2\"></span>. Shenzhen Brother Gao Den<span class=\"_ _0\"></span>g Investment Gr<span class=\"_ _0\"></span>oup Co.<span class=\"_ _2\"></span> Ltd. houdt een participatie aan v<span class=\"_ _2\"></span>an 49% in Agfa Gr<span class=\"_ _2\"></span>aphics<span class=\"_ _9\"></span> Asia Ltd., de holding <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>ecombineerde activ<span class=\"_ _0\"></span>iteiten van beide p<span class=\"_ _0\"></span>artijen.De dochterondernemingen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Agfa Gr<span class=\"_ _0\"></span>aphics Asia Ltd.<span class=\"_ _0\"></span> zijn: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa (W<span class=\"_ _0\"></span>uxi) Printing Plate Co<span class=\"_ _2\"></span>., Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa ASEAN Sdn.<span class=\"_ _0\"></span> Bhd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa Imaging (Shenzhen) C<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa Singapore Pte<span class=\"_ _2\"></span>. Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>aiw<span class=\"_ _0\"></span>an Co Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa Graphics Sh<span class=\"_ _0\"></span>anghai Co<span class=\"_ _0\"></span>. Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa Pty Ltd.</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws77\">OOO Agfa Graphics</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Agfa HuaGuang (Shan<span class=\"_ _0\"></span>ghai) Graphics</span></span>Op <span class=\"_ _9\"></span>basi<span class=\"_ _9\"></span>s van<span class=\"_ _9\"></span> d<span class=\"_ _9\"></span>e a<span class=\"_ _9\"></span>nal<span class=\"_ _9\"></span>yse<span class=\"_ _9\"></span> van d<span class=\"_ _9\"></span>e \u2018Governance<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>-structuren die momenteel v<span class=\"_ _2\"></span>an kracht zijn, heeft de Gr<span class=\"_ _0\"></span>oep geoordee<span class=\"_ _0\"></span>ld dat ze con<span class=\"ls1 ws1\">-</span>trole heeft in de desbetre\ue618<span class=\"_ _0\"></span>ende dochterondernemingen.<span class=\"_ _0\"></span> Het ge<span class=\"_ _0\"></span>accumuleerde bedr<span class=\"_ _2\"></span>ag toewijsbaar aan de minderheidsbe<span class=\"_ _0\"></span>lan<span class=\"ls1 ws1\">-</span>gen v<span class=\"_ _2\"></span>an Shenzhen Brother Gao Deng In<span class=\"_ _0\"></span>vestment Group C<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Ltd. en Luck<span class=\"_ _2\"></span>y HuaGuang Graphics Co<span class=\"_ _2\"></span>. Ltd. bedr<span class=\"_ _0\"></span>aagt 40 miljoen euro per<span class=\"_ _0\"></span> 31 december 20<span class=\"_ _0\"></span>22, inclusief het g<span class=\"_ _0\"></span>ealloceerd <span class=\"_ _0\"></span>verlies v<span class=\"_ _0\"></span>an 2 miljoen euro dat toe<span class=\"_ _0\"></span>behoort aan de minderheidsbelang<span class=\"_ _0\"></span>en van de<span class=\"_ _0\"></span>ze zakenp<span class=\"_ _0\"></span>artners.De volgende ta<span class=\"_ _0\"></span>bel geeft de \ue616nanci\u00eble inf<span class=\"_ _0\"></span>ormatie weer<span class=\"_ _2\"></span> voor de dochteronderneming<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>aarin de zakenp<span class=\"_ _0\"></span>artner<span class=\"_ _2\"></span>, Shenzhen Brother<span class=\"_ _0\"></span> Gao Deng Inv<span class=\"_ _0\"></span>estment Group Co<span class=\"_ _0\"></span>. Ltd.,<span class=\"_ _0\"></span> een minderheidsbelang aanhoudt v<span class=\"_ _2\"></span>an 49%, opgeste<span class=\"_ _0\"></span>ld in overeens<span class=\"_ _0\"></span>temming met IFRS. De<span class=\"_ _0\"></span>ze vennootsch<span class=\"_ _0\"></span>ap wer<span class=\"_ _0\"></span>d in 2019 door <span class=\"_ _0\"></span>Agfa Gr<span class=\"_ _0\"></span>aphics Asia,<span class=\"_ _0\"></span> een onderneming w<span class=\"_ _0\"></span>aarin de Groep een belan<span class=\"_ _0\"></span>g aanhoudt v<span class=\"_ _0\"></span>an 51%, en door<span class=\"_ _0\"></span> Luck<span class=\"_ _0\"></span>y HuaGuang Gr<span class=\"_ _0\"></span>aphics Co Ltd. samen opg<span class=\"_ _0\"></span>ericht. Dez<span class=\"_ _0\"></span>e laatste houdt een dee<span class=\"_ _0\"></span>lnemingspercentage aan <span class=\"_ _0\"></span>van 4<span class=\"_ _0\"></span>9% in deze nieuw<span class=\"_ _0\"></span> opgerichte vennootschap<span class=\"_ _2\"></span>. Dit brengt het minderheidsbelang in de<span class=\"_ _0\"></span>ze vennootsch<span class=\"_ _0\"></span>ap op 73,99%.<span class=\"_ _0\"></span> De informatie is voor<span class=\"_ _0\"></span> intercompan<span class=\"_ _0\"></span>y eliminaties met ander<span class=\"_ _0\"></span>e ondernemingen v<span class=\"_ _2\"></span>an de Agfa-Geva<span class=\"_ _0\"></span>ert Groep.\ue61f\ue61e\ue61f\ue61d<span class=\"_ _17b\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Agfa Graphics Asia Agfa Graphics Asia Agfa HuaGuang <span class=\"_ _1\"></span> Agfa HuaGuang <span class=\"_ _1\"></span> Ltd. en haar dochter- Ltd. en haar dochter- Graphics  Graphics  ondernemingen ondernemingen (\ue619\ue61a,\ue61b\ue61b%)(\ue616\ue61d,\ue617\ue617%)MILJOEN EURO(\ue616\ue61b%)(\ue619\ue617%)Vlottende activa<span class=\"_ _144\"> </span>\ue61b\ue61c<span class=\"_ _40\"> </span>\ue616\ue61b<span class=\"_ _145\"> </span>\ue619\ue61b<span class=\"_ _40\"> </span>\ue616\ue61aV<span class=\"_ _0\"></span>aste activa<span class=\"_ _259\"> </span>\ue616\ue61b<span class=\"_ _e4\"> </span>\ue61d<span class=\"_ _145\"> </span>\ue61a\ue618<span class=\"_ _4a\"> </span>-Kortlopende verplichtingen<span class=\"_ _2df\"> </span>\ue616\ue619<span class=\"_ _40\"> </span>\ue616\ue618<span class=\"_ _145\"> </span>\ue61a\ue61c<span class=\"_ _40\"> </span>\ue61a\ue61cLanglopende verplichtingen<span class=\"_ _2ed\"> </span>\ue61f<span class=\"_ _4a\"> </span>-<span class=\"_ _ec\"> </span>\ue61f<span class=\"_ _4a\"> </span>-Netto-activa Agfa Graphics <span class=\"_ _0\"></span>Asia Ltd. en haar  \ue617\ue617<span class=\"_ _39\"> </span>\ue618<span class=\"_ _145\"> </span>\ue616\ue619<span class=\"_ _39\"> </span>\ue618dochterondernemingen (geconsolideerd)Netto-activa toewijsbaar aan minderheidsbelangen in <span class=\"ls1\"> </span>\ue61a\ue619<span class=\"_ _164\"> </span>-<span class=\"_ _12e\"> </span>\ue61e\ue618<span class=\"_ _164\"> </span>-Ag<span class=\"_ _9\"></span>fa Graphics Asia Ltd. en haar dochterondernemingen (\ue61a\ue61b%)Netto-activa toewijsbaar aan minderheidsbelangen in  -<span class=\"_ _1c5\"> </span>\ue61a<span class=\"_ _28f\"> </span>-<span class=\"_ _14b\"> </span>\ue61aAg<span class=\"_ _9\"></span>fa HuaGuang Graphics (\ue61c\ue61e,\ue61b\ue61b%)Opbrengsten<span class=\"_ _2ee\"> </span>\ue61d\ue617\ue616<span class=\"_ _31\"> </span>\ue61d\ue61a\ue61f<span class=\"_ _137\"> </span>\ue61d\ue619\ue61f<span class=\"_ _31\"> </span>\ue61d\ue61d\ue61bWinst over het boekjaar<span class=\"_ _29a\"> </span>\ue61c<span class=\"_ _4a\"> </span>-<span class=\"_ _139\"> </span>(\ue618)<span class=\"_ _4a\"> </span>-Winst over het boekjaar toewijsbaar aan minderheidsbelangen in \ue61a<span class=\"_ _4a\"> </span><span class=\"ffb\">-<span class=\"_ _137\"> </span></span>(\ue617)<span class=\"_ _4a\"> </span><span class=\"ffb\">-</span>Ag<span class=\"_ _9\"></span>fa Graphics Asia Ltd. en haar dochterondernemingen (\ue61a\ue61b%)Winst over het boekjaar toewijsbaar aan minderheidsbelangen in -<span class=\"_ _4a\"> </span>-<span class=\"_ _28f\"> </span>-<span class=\"_ _4a\"> </span>-Ag<span class=\"_ _9\"></span>fa HuaGuang Graphics (\ue61c\ue61e,\ue61b\ue61b%)Niet-gerealiseerde resultaten: valutakoersverschillen<span class=\"_ _2ef\"> </span>\ue616<span class=\"_ _4a\"> </span>-<span class=\"_ _28f\"> </span>-<span class=\"_ _4a\"> </span>-Niet-gerealiseerde resultaten toewijsbaar aan minderheidsbelangen in \ue619<span class=\"_ _4a\"> </span>-<span class=\"_ _8c\"> </span>(\ue61f)<span class=\"_ _4a\"> </span>-Agfa Graphics Asia Ltd. en haar dochterondernemingenT<span class=\"_ _2\"></span>otaal van gerealiseerde en niet-gerealiseerde resultaten  toewijsbaar aan minderheidsbelangen in Agfa Graphics Asia Ltd. \ue619<span class=\"_ _164\"> </span>-<span class=\"_ _20b\"> </span>(\ue617)<span class=\"_ _164\"> </span>-en haar dochterondernemingen (\ue61a\ue61b%)T<span class=\"_ _2\"></span>otaal van gerealiseerde en niet-gerealiseerde resultaten  toewijsbaar aan minderheidsbelangen in Agfa HuaGuang -<span class=\"_ _164\"> </span>-<span class=\"_ _28f\"> </span>-<span class=\"_ _164\"> </span>-Graphics (\ue61c\ue61e,\ue61b\ue61b%)Kasstromen uit bedrijfsactiviteiten<span class=\"_ _15c\"> </span>\ue61f\ue61d<span class=\"_ _39\"> </span>\ue61d<span class=\"_ _145\"> </span>\ue61a\ue61c<span class=\"_ _39\"> </span>\ue61dKasstromen uit investeringsactiviteiten<span class=\"_ _2f0\"> </span>-<span class=\"_ _4a\"> </span>-<span class=\"_ _28f\"> </span>-<span class=\"_ _4a\"> </span>-Kasstromen uit \ue614nancieringsactiviteiten<span class=\"_ _24c\"> </span>(\ue61f\ue619)<span class=\"_ _4a\"> </span>-<span class=\"_ _132\"> </span>(\ue61f\ue618)<span class=\"_ _3a\"> </span>(\ue61d) (\ue61c)Dividenden betaald aan minderheidsbelangen in het bo<span class=\"_ _9\"></span>ekjaar(\ue618)<span class=\"_ _4a\"> </span>-<span class=\"_ _151\"> </span>(\ue61c\ue61e)<span class=\"_ _e2\"> </span>(\ue61c)(1) Inbegrepen in kasstr<span class=\"_ _0\"></span>omen uit \ue616nancieringsactiviteiten.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__91": {
   "value": "38.4 Reconciliatie van de veranderingen in verplichtingen uit \ue61fnancieringsactiviteiten met de kas-<span class=\"ls1 ws1\"> </span>stromen uit \ue61fnancieringsactiviteitenDe tabel detailleert ver<span class=\"_ _2\"></span>anderingen in verplichtingen uit \ue616n<span class=\"_ _0\"></span>ancieringsactiviteiten in kasstr<span class=\"_ _0\"></span>omen uit \ue616nancieringsactiviteiten en niet-kasbewegingen.<span class=\"_ _2\"></span> V<span class=\"_ _0\"></span>erplichtingen uit \ue616nancierin<span class=\"_ _0\"></span>gsactiviteiten betre\ue618en <span class=\"_ _0\"></span>verplichtingen w<span class=\"_ _2\"></span>aarvan de kasstromen g<span class=\"_ _0\"></span>eclas<span class=\"ls1 ws1\">-</span>si\ue616ceerd zijn of zullen w<span class=\"_ _0\"></span>orden in kasstr<span class=\"_ _0\"></span>omen uit \ue616nancieringsactiviteiten in het g<span class=\"_ _0\"></span>econsolideerde kasstr<span class=\"_ _0\"></span>oomoverzicht.Kasstromen uit \ue614nancierings- Niet-kasbewegingenactiviteitenMILJOEN EURO\u2018Revolving\u2019-kredietfaciliteit<span class=\"_ _c2\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _4f\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _23a\"> </span>-<span class=\"_ _85\"> </span>(\ue61d)Bankschulden<span class=\"_ _2fd\"> </span>\ue61a<span class=\"_ _9b\"> </span>(\ue61a)<span class=\"_ _ee\"> </span>\ue61d<span class=\"_ _61\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue61a<span class=\"_ _29b\"> </span>-<span class=\"_ _236\"> </span>\ue616Obligatielening<span class=\"_ _283\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _85\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _23a\"> </span>-<span class=\"_ _a3\"> </span>-\ue610(\ue61d)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _1b5\"> </span>\ue619\ue61e<span class=\"_ _22\"> </span>-<span class=\"_ _99\"> </span>(\ue61a\ue61e)\ue61d\ue616<span class=\"_ _2e\"> </span>-<span class=\"_ _9b\"> </span>(\ue61a)<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _53\"> </span>\ue61c<span class=\"_ _a4\"> </span>\ue617\ue61fNegatieve banksaldi<span class=\"_ _177\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _85\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _29b\"> </span>-<span class=\"_ _a3\"> </span>-T<span class=\"_ _2\"></span>otaal rentedragende verplichtingen<span class=\"_ _288\"> </span>\ue616\ue61f<span class=\"_ _96\"> </span>(\ue61d)<span class=\"_ _1c1\"> </span>(\ue61f\ue617)<span class=\"_ _2b5\"> </span>\ue61c\ue619<span class=\"_ _2e\"> </span>-<span class=\"_ _96\"> </span>(\ue61d)<span class=\"_ _236\"> </span>\ue618<span class=\"_ _53\"> </span>\ue614<span class=\"_ _a4\"> </span>\ue615\ue615(1) Beva<span class=\"_ _0\"></span>t betaalde rente (2 miljoen euro).<span class=\"_ _0\"></span> (2) Betaalde interesten uit het kasstr<span class=\"_ _0\"></span>oomoverzicht om<span class=\"_ _0\"></span>vatten betaalde inter<span class=\"_ _0\"></span>esten op de netto \ue616nanci\u00eble schuld (3 miljoen euro) en betaalde intresten op kasmiddelen en kasequivalenten (1 miljoen eur<span class=\"_ _0\"></span>o).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__90-1": {
   "value": "38.4 Reconciliatie van de veranderingen in verplichtingen uit \ue61fnancieringsactiviteiten met de kas-<span class=\"ls1 ws1\"> </span>stromen uit \ue61fnancieringsactiviteitenDe tabel detailleert ver<span class=\"_ _2\"></span>anderingen in verplichtingen uit \ue616n<span class=\"_ _0\"></span>ancieringsactiviteiten in kasstr<span class=\"_ _0\"></span>omen uit \ue616nancieringsactiviteiten en niet-kasbewegingen.<span class=\"_ _2\"></span> V<span class=\"_ _0\"></span>erplichtingen uit \ue616nancierin<span class=\"_ _0\"></span>gsactiviteiten betre\ue618en <span class=\"_ _0\"></span>verplichtingen w<span class=\"_ _2\"></span>aarvan de kasstromen g<span class=\"_ _0\"></span>eclas<span class=\"ls1 ws1\">-</span>si\ue616ceerd zijn of zullen w<span class=\"_ _0\"></span>orden in kasstr<span class=\"_ _0\"></span>omen uit \ue616nancieringsactiviteiten in het g<span class=\"_ _0\"></span>econsolideerde kasstr<span class=\"_ _0\"></span>oomoverzicht.Kasstromen uit \ue614nancierings- Niet-kasbewegingenactiviteitenMILJOEN EURO\u2018Revolving\u2019-kredietfaciliteit<span class=\"_ _c2\"> </span>(\ue61d)<span class=\"_ _a8\"> </span>-<span class=\"_ _4f\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _23a\"> </span>-<span class=\"_ _85\"> </span>(\ue61d)Bankschulden<span class=\"_ _2fd\"> </span>\ue61a<span class=\"_ _9b\"> </span>(\ue61a)<span class=\"_ _ee\"> </span>\ue61d<span class=\"_ _61\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _236\"> </span>\ue61a<span class=\"_ _29b\"> </span>-<span class=\"_ _236\"> </span>\ue616Obligatielening<span class=\"_ _283\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _85\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _2c5\"> </span>-<span class=\"_ _23a\"> </span>-<span class=\"_ _a3\"> </span>-\ue610(\ue61d)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _1b5\"> </span>\ue619\ue61e<span class=\"_ _22\"> </span>-<span class=\"_ _99\"> </span>(\ue61a\ue61e)\ue61d\ue616<span class=\"_ _2e\"> </span>-<span class=\"_ _9b\"> </span>(\ue61a)<span class=\"_ _236\"> </span>\ue61f<span class=\"_ _53\"> </span>\ue61c<span class=\"_ _a4\"> </span>\ue617\ue61fNegatieve banksaldi<span class=\"_ _177\"> </span>-<span class=\"_ _53\"> </span>-<span class=\"_ _85\"> </span>-<span class=\"_ _61\"> </span>-<span class=\"_ _2e\"> </span>-<span class=\"_ _a8\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _29b\"> </span>-<span class=\"_ _a3\"> </span>-T<span class=\"_ _2\"></span>otaal rentedragende verplichtingen<span class=\"_ _288\"> </span>\ue616\ue61f<span class=\"_ _96\"> </span>(\ue61d)<span class=\"_ _1c1\"> </span>(\ue61f\ue617)<span class=\"_ _2b5\"> </span>\ue61c\ue619<span class=\"_ _2e\"> </span>-<span class=\"_ _96\"> </span>(\ue61d)<span class=\"_ _236\"> </span>\ue618<span class=\"_ _53\"> </span>\ue614<span class=\"_ _a4\"> </span>\ue615\ue615(1) Beva<span class=\"_ _0\"></span>t betaalde rente (2 miljoen euro).<span class=\"_ _0\"></span> (2) Betaalde interesten uit het kasstr<span class=\"_ _0\"></span>oomoverzicht om<span class=\"_ _0\"></span>vatten betaalde inter<span class=\"_ _0\"></span>esten op de netto \ue616nanci\u00eble schuld (3 miljoen euro) en betaalde intresten op kasmiddelen en kasequivalenten (1 miljoen eur<span class=\"_ _0\"></span>o)..<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>RENTEDRAGENDE VERPLICHTINGENMILJOEN EURO<span class=\"_ _2f2\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _8b\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Langlopende verplichtingen<span class=\"_ _25f\"> </span>\ue619\ue615<span class=\"_ _244\"> </span>\ue619\ue61c\u2018Revolving\u2019-kredietfaciliteit<span class=\"_ _19d\"> </span>(\ue61d)<span class=\"_ _2a4\"> </span>(\ue61d)V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _2ee\"> </span>\ue616\ue619<span class=\"_ _244\"> </span>\ue616\ue61fKortlopende verplichtingen<span class=\"_ _2f3\"> </span>\ue61f\ue616<span class=\"_ _244\"> </span>\ue61f\ue618Bankschulden<span class=\"_ _11f\"> </span>\ue61a<span class=\"_ _2a9\"> </span>\ue616Obligatielening<span class=\"_ _146\"> </span>-<span class=\"_ _2f4\"> </span>-Negatieve banksaldi<span class=\"_ _14e\"> </span>-<span class=\"_ _2f4\"> </span>-V<span class=\"_ _2\"></span>erplichtingen uit leaseovereenkomsten<span class=\"_ _2ee\"> </span>\ue61f\ue616<span class=\"_ _244\"> </span>\ue61f\ue61eTOT<span class=\"_ _2\"></span>AAL <span class=\"_ _9\"></span>RENTEDRAGENDE VERPLICHTINGEN<span class=\"_ _16d\"> </span><span class=\"ws1\">\ue616\ue61f<span class=\"_ _2aa\"> </span>\ue615\ue615</span>38.<span class=\"_ _2\"></span>1 \u2018Revolving<span class=\"_ _9\"></span>\u2019-kredietfaciliteitOp 5 maart 20<span class=\"_ _0\"></span>21 sloot Agfa-Gev<span class=\"_ _2\"></span>aert NV een multi-valuta <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>revolv<span class=\"_ _0\"></span>ing\u2019<span class=\"_ _2\"></span>-kredietfaciliteit af v<span class=\"_ _0\"></span>oor een periode v<span class=\"_ _2\"></span>an 3 jaar met een nominale w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an 230 miljoen euro.<span class=\"_ _0\"></span> Er w<span class=\"_ _0\"></span>erden geen <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arborgen vers<span class=\"_ _0\"></span>trekt <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de kredietopeningen.<span class=\"_ _2\"></span> Binnen de moda<span class=\"ws1\">-</span>liteiten v<span class=\"_ _0\"></span>an de faciliteitsov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t is er een moge<span class=\"_ _0\"></span>lijkheid om de looptijd tweemaal te v<span class=\"_ _0\"></span>erlengen met telk<span class=\"_ _0\"></span>ens \u00e9\u00e9n jaar<span class=\"_ _2\"></span>. <span class=\"_ _54\"></span> In de loop v<span class=\"_ _0\"></span>an 2022 w<span class=\"_ _0\"></span>erd v<span class=\"_ _2\"></span>an deze mogelijkheid ge<span class=\"_ _0\"></span>bruik gem<span class=\"_ _0\"></span>aakt om de eindverv<span class=\"_ _2\"></span>aldag te verlengen met \u00e9\u00e9n jaar<span class=\"_ _2\"></span> tot maart 2025.<span class=\"_ _0\"></span> In januari 20<span class=\"_ _0\"></span>23 wer<span class=\"_ _0\"></span>d er beslist om de<span class=\"_ _0\"></span>ze faciliteit met nog eens \u00e9\u00e9n j<span class=\"_ _0\"></span>aar te <span class=\"_ _0\"></span>verlengen tot ma<span class=\"_ _0\"></span>art 2026<span class=\"_ _0\"></span>. De fa<span class=\"_ _0\"></span>ciliteit wordt gebruik<span class=\"_ _0\"></span>t voor<span class=\"_ _0\"></span> de \ue616nanciering v<span class=\"_ _2\"></span>an algemene bedrijfsdoeleinden. De intrest<span class=\"_ _0\"></span>voet v<span class=\"_ _0\"></span>an toepassing is de E<span class=\"_ _0\"></span>uribor<span class=\"_ _2\"></span>, Libor of een gelijkaar<span class=\"_ _0\"></span>dige benchmark (R<span class=\"_ _0\"></span>euters) en een marg<span class=\"_ _0\"></span>e.<span class=\"_ _0\"></span> Geldopnames onder<span class=\"_ _0\"></span> deze kr<span class=\"_ _0\"></span>edietlijn wor<span class=\"_ _0\"></span>den gedaan v<span class=\"_ _0\"></span>oor k<span class=\"_ _0\"></span>orte periodes maar<span class=\"_ _0\"></span> de Groep heeft, onder<span class=\"_ _2\"></span> de bestaande her\ue616nancieringov<span class=\"_ _0\"></span>ereenkomst,<span class=\"_ _2\"></span> de mogelijkheid om de leningen te verleng<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> langer<span class=\"_ _0\"></span>e periodes na balansdatum.<span class=\"_ _2\"></span> De voorw<span class=\"_ _0\"></span>aarden v<span class=\"_ _2\"></span>an deze kredietfa<span class=\"_ _0\"></span>ciliteit stipuleren dat er<span class=\"_ _2\"></span> mogelijks een voorw<span class=\"_ _0\"></span>aarde tot v<span class=\"_ _0\"></span>erbreking v<span class=\"_ _0\"></span>ervuld zou k<span class=\"_ _0\"></span>unnen zijn ingev<span class=\"_ _2\"></span>al een groot deel van de bedrijfsa<span class=\"_ _0\"></span>ctiviteiten afgestoten z<span class=\"_ _0\"></span>ouden wor<span class=\"_ _0\"></span>den. In het licht v<span class=\"_ _2\"></span>an de afstoting van de O\ue618set Solutions business heeft de Groep pr<span class=\"_ _0\"></span>o-actief een vrijstelling bek<span class=\"_ _2\"></span>omen voor dez<span class=\"_ _0\"></span>e potenti\u00eble verbre<span class=\"_ _0\"></span>kingsv<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>de.<span class=\"_ _0\"></span> Op 31 december 20<span class=\"_ _2\"></span>22 en 2021 w<span class=\"_ _0\"></span>aren er g<span class=\"_ _0\"></span>een opnames onder de<span class=\"_ _0\"></span>ze fa<span class=\"_ _0\"></span>ciliteit. MILJOEN EURO<span class=\"_ _90\"> </span>Nominaal bedrag<span class=\"_ _253\"> </span>Uitstaand bedrag<span class=\"_ _2b\"> </span>Valuta<span class=\"_ _231\"> </span>IntrestvoetEindvervaldag<span class=\"_ _2f5\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _29\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _29\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _29\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _2f6\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _261\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>\ue61f\ue61e\ue61f\ue618<span class=\"_ _b2\"> </span>\ue61f\ue61a\ue61e<span class=\"_ _189\"> </span>\ue61f\ue61a\ue61e<span class=\"_ _23b\"> </span>-<span class=\"_ _e2\"> </span>-<span class=\"_ _18f\"> </span>EUR<span class=\"_ _e2\"> </span>-<span class=\"_ _130\"> </span>-TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2f7\"> </span><span class=\"ls1 ws1\">\ue61f\ue61d\ue61e<span class=\"_ _2d9\"> </span>\ue61f\ue61d\ue61e<span class=\"_ _e2\"> </span>-<span class=\"_ _23b\"> </span>-</span>38.2 LeaseverplichtingenDe Groep gaat le<span class=\"_ _2\"></span>aseverplichtingen aan voor<span class=\"_ _0\"></span> gebouw<span class=\"_ _0\"></span>en (kantoorgebouw<span class=\"_ _0\"></span>en en opslagruimtes),<span class=\"_ _0\"></span> bedrijfsw<span class=\"_ _2\"></span>agens en ander transportma<span class=\"_ _0\"></span>teriaal (vorkhef<span class=\"_ _0\"></span>trucks),<span class=\"_ _0\"></span> en overig m<span class=\"_ _0\"></span>ateriaal zo<span class=\"_ _0\"></span>als computeruitrusting<span class=\"_ _0\"></span>. De le<span class=\"_ _0\"></span>aseverplichtingen v<span class=\"_ _0\"></span>oor g<span class=\"_ _0\"></span>ebouwen beva<span class=\"_ _0\"></span>tten zowe<span class=\"_ _0\"></span>l de jaarlijks v<span class=\"_ _0\"></span>ernieuwbar<span class=\"_ _0\"></span>e contracten met opties om de le<span class=\"_ _2\"></span>ase te vernieuwen als de contra<span class=\"_ _0\"></span>cten met looptijden die over<span class=\"_ _2\"></span> een langere periode v<span class=\"_ _0\"></span>astgeklik<span class=\"_ _0\"></span>t zijn. De le<span class=\"_ _0\"></span>aseverplichtingen met betr<span class=\"_ _0\"></span>ekking tot gebou<span class=\"_ _0\"></span>wen bedr<span class=\"_ _0\"></span>agen 45 miljoen euro zijnde 72% <span class=\"_ _0\"></span>van de totale le<span class=\"_ _2\"></span>aseverplichtingen v<span class=\"_ _0\"></span>an de Groep en hebben een gemiddelde r<span class=\"_ _0\"></span>esterende looptijd v<span class=\"_ _2\"></span>an drie jaar<span class=\"_ _2\"></span>. De leasev<span class=\"_ _0\"></span>erplichtingen met betre<span class=\"_ _0\"></span>kking tot bedrijfsw<span class=\"_ _2\"></span>agens lopen over<span class=\"_ _0\"></span> een periode van <span class=\"_ _0\"></span>vier<span class=\"_ _0\"></span> tot vijf jaar<span class=\"_ _0\"></span> en bedrag<span class=\"_ _0\"></span>en 26% v<span class=\"_ _0\"></span>an de totale leaseverplichtin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. Leasev<span class=\"_ _0\"></span>erplichtingen v<span class=\"_ _0\"></span>oor o<span class=\"_ _0\"></span>verig materiaal be<span class=\"_ _0\"></span>drag<span class=\"_ _0\"></span>en 2% van de totale leaseverplichtin<span class=\"_ _0\"></span>gen en betre\ue618en v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _0\"></span>vorkheftrucks,<span class=\"_ _2\"></span> printers, verpakkingsma<span class=\"_ _0\"></span>teriaal, enz.De leaseverplichtin<span class=\"_ _0\"></span>gen hebben volg<span class=\"_ _0\"></span>ende eindverv<span class=\"_ _0\"></span>aldagen:MILJOEN EURO<span class=\"_ _177\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _2f8\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Impliciete rentevoet van de Impliciete rentevoet van de Eindvervaldag<span class=\"_ _2e7\"> </span>Uitstaand bedragUitstaand bedragleaseovereenkomstleaseovereenkomst&lt; \ue61d jaar<span class=\"_ _223\"> </span>\ue61f\ue616<span class=\"_ _1de\"> </span>\ue61f,\ue618%<span class=\"_ _267\"> </span>\ue61f\ue61e<span class=\"_ _239\"> </span>\ue61f,\ue616%tussen \ue61d - \ue618 jaar<span class=\"_ _2f9\"> </span>\ue616\ue61a<span class=\"_ _239\"> </span>\ue61f,\ue618%<span class=\"_ _2fa\"> </span>\ue61a\ue618<span class=\"_ _239\"> </span>\ue61a,\ue61f%&gt; \ue618 jaar<span class=\"_ _2fb\"> </span>\ue61a<span class=\"_ _239\"> </span>\ue618,\ue61c%<span class=\"_ _288\"> </span>\ue617<span class=\"_ _239\"> </span>\ue618,\ue61a%TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _2fc\"> </span><span class=\"ls1 ws1\">\ue616\ue61c<span class=\"_ _2ea\"> </span>\ue615\ue61f</span>De leaseverplichtin<span class=\"_ _0\"></span>gen omv<span class=\"_ _2\"></span>atten geen kosten met betre<span class=\"_ _0\"></span>kking tot leasecontr<span class=\"_ _0\"></span>acten met een lage <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de, met betre<span class=\"_ _0\"></span>kking tot leasecontr<span class=\"_ _0\"></span>acten met een looptijd v<span class=\"_ _0\"></span>an minder d<span class=\"_ _0\"></span>an 12 maanden en ov<span class=\"_ _0\"></span>erige kosten die buiten de om<span class=\"_ _2\"></span>vang v<span class=\"_ _0\"></span>an de standaar<span class=\"_ _0\"></span>d v<span class=\"_ _0\"></span>allen. Deze k<span class=\"_ _0\"></span>osten bedr<span class=\"_ _0\"></span>agen 11 miljoen euro (20<span class=\"_ _0\"></span>21: 9 miljoen euro).<span class=\"_ _0\"></span> 38.3 BankschuldenBankschulden per<span class=\"_ _0\"></span> 31 december 20<span class=\"_ _2\"></span>22 bevatten kortlopende r<span class=\"_ _0\"></span>entedrag<span class=\"_ _0\"></span>ende verplichting<span class=\"_ _0\"></span>en voornamelijk<span class=\"_ _0\"></span> in landen v<span class=\"_ _0\"></span>an La<span class=\"ws1\">-</span>tijns-Amerika en <span class=\"_ _0\"></span>ASP<span class=\"_ _2\"></span>AC met een gew<span class=\"_ _0\"></span>ogen gemiddelde inter<span class=\"_ _0\"></span>estvoet <span class=\"_ _0\"></span>van 6<span class=\"_ _0\"></span>,36% (2021: 1<span class=\"_ _0\"></span>6,6%).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__94": {
   "value": ". VOORZIENINGENDe voorziening<span class=\"_ _0\"></span>en bedroegen 5<span class=\"_ _0\"></span>0 miljoen euro op 31 december<span class=\"_ _0\"></span> 2022 (2<span class=\"_ _0\"></span>021: 54 miljoen euro<span class=\"_ _0\"></span>).Omzet Milieu- MILJOEN EUROgerelateerde Herstructureringen<span class=\"_ _99\"> </span>Overige<span class=\"_ _94\"> </span><span class=\"ffc ls3 ws4\">TOTAAL</span>voorzieningenvoorzieningenV<span class=\"_ _0\"></span>oorzieningen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _af\"> </span>\ue61d<span class=\"_ _204\"> </span>\ue61c\ue61e<span class=\"_ _b8\"> </span>\ue61d\ue61d<span class=\"_ _236\"> </span>\ue614<span class=\"_ _40\"> </span>\ue618\ue619V<span class=\"_ _2\"></span>oorzieningen aangelegd in de loop  -<span class=\"_ _4a\"> </span>-<span class=\"_ _b8\"> </span>\ue61f\ue617<span class=\"_ _237\"> </span>\ue61d<span class=\"_ _40\"> </span>\ue61f\ue619van het boekjaarAanwending van voorzieningen in  (\ue61d)<span class=\"_ _3a\"> </span>(\ue61d)<span class=\"_ _13b\"> </span>(\ue61f\ue616)<span class=\"_ _53\"> </span>(\ue61d)<span class=\"_ _38\"> </span>(\ue61f\ue619)de loop van het boekjaarAfstotingen<span class=\"_ _161\"> </span>-<span class=\"_ _4a\"> </span>-<span class=\"_ _c5\"> </span>(\ue61d)<span class=\"_ _a3\"> </span>-<span class=\"_ _3a\"> </span>(\ue61d)T<span class=\"_ _1\"></span>erugname van voorzieningen in  -<span class=\"_ _3a\"> </span>(\ue61d)<span class=\"_ _c5\"> </span>(\ue61a)<span class=\"_ _a3\"> </span>-<span class=\"_ _3a\"> </span>(\ue616)de loop van het boekjaarV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _1a1\"> </span>-<span class=\"_ _4a\"> </span>-<span class=\"_ _2cb\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _4a\"> </span>-Overboekingen<span class=\"_ _22e\"> </span>-<span class=\"_ _4a\"> </span>-<span class=\"_ _2cb\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _4a\"> </span>-V<span class=\"_ _0\"></span>oorzieningen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _af\"> </span>\ue61f<span class=\"_ _e4\"> </span>\ue617<span class=\"_ _b8\"> </span>\ue61d\ue61c<span class=\"_ _236\"> </span>\ue614<span class=\"_ _40\"> </span>\ue618\ue61eDe voorziening<span class=\"_ _0\"></span>en met betrekking tot milieubescherming de<span class=\"_ _0\"></span>kken toek<span class=\"_ _0\"></span>omstige aanp<span class=\"_ _0\"></span>assingsw<span class=\"_ _0\"></span>erken v<span class=\"_ _2\"></span>an terreinen en de sa<span class=\"ws1\">-</span>nering v<span class=\"_ _0\"></span>an bodems die zijn verontr<span class=\"_ _0\"></span>einigd door<span class=\"_ _0\"></span> vroeg<span class=\"_ _0\"></span>ere industri\u00eble activ<span class=\"_ _0\"></span>iteiten. Opbren<span class=\"_ _0\"></span>gstgere<span class=\"_ _0\"></span>lateerde v<span class=\"_ _0\"></span>oorzieningen op balansdatum ev<span class=\"_ _0\"></span>enals de bijhorende bewegin<span class=\"_ _0\"></span>gen in de loop v<span class=\"_ _0\"></span>an het boekjaar<span class=\"_ _2\"></span> omvatten v<span class=\"_ _0\"></span>oornamelijk v<span class=\"_ _0\"></span>oorzieningen w<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>gens commissies betaalb<span class=\"_ _0\"></span>aar aan ag<span class=\"_ _0\"></span>enten, v<span class=\"_ _0\"></span>oorzieningen v<span class=\"_ _0\"></span>oor gar<span class=\"_ _2\"></span>antieverplichtingen en commerci\u00eble betw<span class=\"_ _0\"></span>istingen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorzieningen voor<span class=\"_ _2\"></span> herstructureringen omv<span class=\"_ _2\"></span>atten voornamelijk ontsl<span class=\"_ _0\"></span>agvergoeding<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> het personeel met betrekkin<span class=\"_ _0\"></span>g tot de aangek<span class=\"_ _2\"></span>ondigde reorganisaties en tr<span class=\"_ _0\"></span>ansformatieprojecten.<span class=\"_ _2\"></span> Het merendeel van de v<span class=\"_ _0\"></span>oorzieningen aan<span class=\"_ _0\"></span>gelegd in de loop van het boe<span class=\"_ _0\"></span>kjaar he<span class=\"_ _0\"></span>bben betrekking op k<span class=\"_ _0\"></span>osten in verb<span class=\"_ _0\"></span>and met speci\ue616eke k<span class=\"_ _0\"></span>ostenbesparende m<span class=\"_ _0\"></span>aatreg<span class=\"_ _0\"></span>elen in Finance alsook in de divisies Radiology Solutions en Digital Print &amp; Chemicals,<span class=\"_ _2\"></span> kosten met betrekking tot een vrijw<span class=\"_ _0\"></span>illig vertr<span class=\"_ _0\"></span>ekplan voor<span class=\"_ _2\"></span> 60+ werknemers in Belgi\u00eb en indiv<span class=\"_ _0\"></span>iduele e\ue614ci\u00ebntie initiatieven.<span class=\"_ _0\"></span> Andere voor<span class=\"_ _0\"></span>zieningen omv<span class=\"_ _2\"></span>atten een provisie v<span class=\"_ _0\"></span>oor de ontmante<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an een fabriek<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> druk<span class=\"_ _0\"></span>voorbereidingss<span class=\"_ _2\"></span>ystemen in Duitsland, v<span class=\"_ _0\"></span>oorzieningen v<span class=\"_ _0\"></span>oor r<span class=\"_ _0\"></span>echtszaken (inclusief advoca<span class=\"_ _0\"></span>tenkosten) en een <span class=\"_ _0\"></span>voorziening in v<span class=\"_ _0\"></span>erband met betwis<span class=\"_ _0\"></span>tingen over<span class=\"_ _2\"></span> invoerrechten",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__93": {
   "value": ". VOORZIENINGENDe voorziening<span class=\"_ _0\"></span>en bedroegen 5<span class=\"_ _0\"></span>0 miljoen euro op 31 december<span class=\"_ _0\"></span> 2022 (2<span class=\"_ _0\"></span>021: 54 miljoen euro<span class=\"_ _0\"></span>).Omzet Milieu- MILJOEN EUROgerelateerde Herstructureringen<span class=\"_ _99\"> </span>Overige<span class=\"_ _94\"> </span><span class=\"ffc ls3 ws4\">TOTAAL</span>voorzieningenvoorzieningenV<span class=\"_ _0\"></span>oorzieningen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61c<span class=\"_ _af\"> </span>\ue61d<span class=\"_ _204\"> </span>\ue61c\ue61e<span class=\"_ _b8\"> </span>\ue61d\ue61d<span class=\"_ _236\"> </span>\ue614<span class=\"_ _40\"> </span>\ue618\ue619V<span class=\"_ _2\"></span>oorzieningen aangelegd in de loop  -<span class=\"_ _4a\"> </span>-<span class=\"_ _b8\"> </span>\ue61f\ue617<span class=\"_ _237\"> </span>\ue61d<span class=\"_ _40\"> </span>\ue61f\ue619van het boekjaarAanwending van voorzieningen in  (\ue61d)<span class=\"_ _3a\"> </span>(\ue61d)<span class=\"_ _13b\"> </span>(\ue61f\ue616)<span class=\"_ _53\"> </span>(\ue61d)<span class=\"_ _38\"> </span>(\ue61f\ue619)de loop van het boekjaarAfstotingen<span class=\"_ _161\"> </span>-<span class=\"_ _4a\"> </span>-<span class=\"_ _c5\"> </span>(\ue61d)<span class=\"_ _a3\"> </span>-<span class=\"_ _3a\"> </span>(\ue61d)T<span class=\"_ _1\"></span>erugname van voorzieningen in  -<span class=\"_ _3a\"> </span>(\ue61d)<span class=\"_ _c5\"> </span>(\ue61a)<span class=\"_ _a3\"> </span>-<span class=\"_ _3a\"> </span>(\ue616)de loop van het boekjaarV<span class=\"_ _0\"></span>alutakoersverschillen<span class=\"_ _1a1\"> </span>-<span class=\"_ _4a\"> </span>-<span class=\"_ _2cb\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _4a\"> </span>-Overboekingen<span class=\"_ _22e\"> </span>-<span class=\"_ _4a\"> </span>-<span class=\"_ _2cb\"> </span>-<span class=\"_ _a3\"> </span>-<span class=\"_ _4a\"> </span>-V<span class=\"_ _0\"></span>oorzieningen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61f<span class=\"_ _af\"> </span>\ue61f<span class=\"_ _e4\"> </span>\ue617<span class=\"_ _b8\"> </span>\ue61d\ue61c<span class=\"_ _236\"> </span>\ue614<span class=\"_ _40\"> </span>\ue618\ue61eDe voorziening<span class=\"_ _0\"></span>en met betrekking tot milieubescherming de<span class=\"_ _0\"></span>kken toek<span class=\"_ _0\"></span>omstige aanp<span class=\"_ _0\"></span>assingsw<span class=\"_ _0\"></span>erken v<span class=\"_ _2\"></span>an terreinen en de sa<span class=\"ws1\">-</span>nering v<span class=\"_ _0\"></span>an bodems die zijn verontr<span class=\"_ _0\"></span>einigd door<span class=\"_ _0\"></span> vroeg<span class=\"_ _0\"></span>ere industri\u00eble activ<span class=\"_ _0\"></span>iteiten. Opbren<span class=\"_ _0\"></span>gstgere<span class=\"_ _0\"></span>lateerde v<span class=\"_ _0\"></span>oorzieningen op balansdatum ev<span class=\"_ _0\"></span>enals de bijhorende bewegin<span class=\"_ _0\"></span>gen in de loop v<span class=\"_ _0\"></span>an het boekjaar<span class=\"_ _2\"></span> omvatten v<span class=\"_ _0\"></span>oornamelijk v<span class=\"_ _0\"></span>oorzieningen w<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>gens commissies betaalb<span class=\"_ _0\"></span>aar aan ag<span class=\"_ _0\"></span>enten, v<span class=\"_ _0\"></span>oorzieningen v<span class=\"_ _0\"></span>oor gar<span class=\"_ _2\"></span>antieverplichtingen en commerci\u00eble betw<span class=\"_ _0\"></span>istingen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorzieningen voor<span class=\"_ _2\"></span> herstructureringen omv<span class=\"_ _2\"></span>atten voornamelijk ontsl<span class=\"_ _0\"></span>agvergoeding<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> het personeel met betrekkin<span class=\"_ _0\"></span>g tot de aangek<span class=\"_ _2\"></span>ondigde reorganisaties en tr<span class=\"_ _0\"></span>ansformatieprojecten.<span class=\"_ _2\"></span> Het merendeel van de v<span class=\"_ _0\"></span>oorzieningen aan<span class=\"_ _0\"></span>gelegd in de loop van het boe<span class=\"_ _0\"></span>kjaar he<span class=\"_ _0\"></span>bben betrekking op k<span class=\"_ _0\"></span>osten in verb<span class=\"_ _0\"></span>and met speci\ue616eke k<span class=\"_ _0\"></span>ostenbesparende m<span class=\"_ _0\"></span>aatreg<span class=\"_ _0\"></span>elen in Finance alsook in de divisies Radiology Solutions en Digital Print &amp; Chemicals,<span class=\"_ _2\"></span> kosten met betrekking tot een vrijw<span class=\"_ _0\"></span>illig vertr<span class=\"_ _0\"></span>ekplan voor<span class=\"_ _2\"></span> 60+ werknemers in Belgi\u00eb en indiv<span class=\"_ _0\"></span>iduele e\ue614ci\u00ebntie initiatieven.<span class=\"_ _0\"></span> Andere voor<span class=\"_ _0\"></span>zieningen omv<span class=\"_ _2\"></span>atten een provisie v<span class=\"_ _0\"></span>oor de ontmante<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an een fabriek<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> druk<span class=\"_ _0\"></span>voorbereidingss<span class=\"_ _2\"></span>ystemen in Duitsland, v<span class=\"_ _0\"></span>oorzieningen v<span class=\"_ _0\"></span>oor r<span class=\"_ _0\"></span>echtszaken (inclusief advoca<span class=\"_ _0\"></span>tenkosten) en een <span class=\"_ _0\"></span>voorziening in v<span class=\"_ _0\"></span>erband met betwis<span class=\"_ _0\"></span>tingen over<span class=\"_ _2\"></span> invoerrechten",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__95-1": {
   "value": " OVERIGE <span class=\"_ _2\"></span>TE BET<span class=\"_ _2\"></span>ALEN POSTENDe overig<span class=\"_ _0\"></span>e te betalen posten, op 31 december<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>2, bedr<span class=\"_ _0\"></span>agen 6 miljoen euro (20<span class=\"_ _2\"></span>21: 9 miljoen euro) en omv<span class=\"_ _0\"></span>atten een \ue616nan<span class=\"ws1\">-</span>ci\u00eble verplichting g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen in de winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g (2022: 2 miljoen euro; 20<span class=\"_ _0\"></span>21: 2 miljoen euro) zijnde een deposito v<span class=\"_ _2\"></span>an 3,4 ton zilver gepla<span class=\"_ _0\"></span>atst bij een \ue616rma v<span class=\"_ _2\"></span>an metaalher<span class=\"_ _9\"></span>winning en r<span class=\"_ _0\"></span>a\ue614nage<span class=\"_ _2\"></span>, gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan de genoteer<span class=\"_ _0\"></span>de marktprijs,<span class=\"_ _0\"></span> verplichting<span class=\"_ _0\"></span>en verbonden aan op aandelen g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>de betalingen (toe<span class=\"_ _0\"></span>lichting 15), tanti\u00e8mes,<span class=\"_ _2\"></span> verzekerin<span class=\"_ _0\"></span>gen, \ue616nanci\u00eb<span class=\"_ _0\"></span>le leases en verplichtin<span class=\"_ _0\"></span>gen aan het personeel w<span class=\"_ _0\"></span>egens compensaties v<span class=\"_ _0\"></span>oor door<span class=\"_ _0\"></span> hen gemaak<span class=\"_ _0\"></span>te reis- en andere k<span class=\"_ _0\"></span>osten en ov<span class=\"_ _0\"></span>erige te betalen posten. <span class=\"_ _9\"></span>OVERIGE VERPLICHTINGENDe overig<span class=\"_ _0\"></span>e verplichtingen,<span class=\"_ _2\"></span> kortlopend en langlopend op 31 december 2<span class=\"_ _0\"></span>022,<span class=\"_ _0\"></span> bedrag<span class=\"_ _0\"></span>en 1 miljoen euro (20<span class=\"_ _0\"></span>21: minder dan<span class=\"_ _0\"></span> 0,5 miljoen euro<span class=\"_ _0\"></span>) en omv<span class=\"_ _2\"></span>atten voornamelijk het on<span class=\"_ _0\"></span>verdiende deel <span class=\"_ _0\"></span>van o<span class=\"_ _0\"></span>verheidstoelag<span class=\"_ _0\"></span>en en subsidies en overig<span class=\"_ _0\"></span>e kort<span class=\"ls1 ws1\">-</span>lopende verrichtingen.LIJST V<span class=\"_ _2\"></span>AN <span class=\"_ _4d\"></span>DOCHTERONDERNEMINGEN",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__97": {
   "value": ".<span class=\"_ _0\"></span> INVESTERINGEN IN DOCHTERONDERNEMINGEN De moedermaatschappij <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> Agfa-Gev<span class=\"_ _2\"></span>aert NV (BE 0404 0<span class=\"_ _0\"></span>21 72<span class=\"_ _2\"></span>7), Mortsel (Belgi\u00eb),<span class=\"_ _0\"></span> is de moedermaatsch<span class=\"_ _0\"></span>appij van de <span class=\"_ _0\"></span>volgende belan<span class=\"_ _0\"></span>grijke dochterondernemin<span class=\"_ _0\"></span>gen:Geconsolideerde ondernemingen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fNaam van de onderneming<span class=\"_ _2fe\"> </span>Locatie<span class=\"_ _208\"> </span>Deelnemings-%Agfa (Pty<span class=\"_ _2\"></span>.) Ltd.<span class=\"_ _1b2\"> </span>Isando/Republiek Zuid-Afrika<span class=\"_ _1df\"> </span>\ue618\ue61dAgfa (W<span class=\"_ _0\"></span>uxi) Imaging Co<span class=\"_ _2\"></span>., Ltd.<span class=\"_ _2c6\"> </span>Wuxi/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _2c8\"> </span>\ue61b\ue61b,\ue61d\ue617Agfa (W<span class=\"_ _0\"></span>uxi) Printing Plate Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _98\"> </span>Wuxi/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _2c8\"> </span>\ue618\ue61dAgfa ASEAN Sdn. Bhd.<span class=\"_ _20e\"> </span>Kuala Lumpur/Maleisi\u00eb<span class=\"_ _1a1\"> </span>\ue618\ue61dAgfa Corporation<span class=\"_ _14a\"> </span>Elmwood Park/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _296\"> </span>\ue61d\ue61e\ue61eAgfa de Mexico S.A. de C.V<span class=\"_ _1\"></span>.\ue610<span class=\"_ _19e\"> </span>Mexico D.F<span class=\"_ _1\"></span>./Mexico\ue610<span class=\"_ _35\"> </span>\ue61d\ue61e\ue61eAgfa Finance Corp<span class=\"_ _2\"></span>.<span class=\"_ _24c\"> </span>Wilmington/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _25b\"> </span>\ue61d\ue61e\ue61eAgfa Finance Inc.<span class=\"_ _14a\"> </span>T<span class=\"_ _2\"></span>oronto/Canada<span class=\"_ _2ff\"> </span>\ue61d\ue61e\ue61eAgfa Finance Italy SpA<span class=\"_ _2cd\"> </span>Milaan/Itali\u00eb<span class=\"_ _300\"> </span>\ue61d\ue61e\ue61eAgfa Finance NV\ue610<span class=\"_ _14a\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Graphics Argentina S.A.<span class=\"_ _af\"> </span><span class=\"wsc6\">Buenos Aires/Argentini\u00eb<span class=\"_ _24a\"> </span></span>\ue61d\ue61e\ue61eAgfa Graphics Asia Ltd.<span class=\"_ _282\"> </span>Hong Kong/Volk<span class=\"_ _2\"></span>srepubliek China<span class=\"_ _222\"> </span>\ue618\ue61dAgfa Graphics Ecuador CIA. L<span class=\"_ _2\"></span>TDA<span class=\"_ _da\"> </span>Quito/Ecuador<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Graphics Ltd.<span class=\"_ _2fc\"> </span>Leeds/V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _2a3\"> </span>\ue61d\ue61e\ue61eAgfa Middle East FCZO<span class=\"_ _282\"> </span><span class=\"wsc6\">Dubai/V<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>. Arabische <span class=\"_ _9\"></span>Emiraten<span class=\"_ _20e\"> </span><span class=\"ws1\">\ue61d\ue61e\ue61e</span></span>Agfa NV\ue610<span class=\"_ _17d\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Graphics S.r<span class=\"_ _2\"></span>.l.<span class=\"_ _43\"> </span>Milaan/Itali\u00eb<span class=\"_ _300\"> </span>\ue61d\ue61e\ue61eAgfa S.A. (Arg)<span class=\"_ _1b2\"> </span><span class=\"wsc6\">Buenos Aires/Argentini\u00eb<span class=\"_ _265\"> </span></span>\ue61d\ue61e\ue61eAgfa HealthCare Australia Pty<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _ba\"> </span>Scoresby/Australi\u00eb<span class=\"_ _301\"> </span>\ue61d\ue61e\ue61eAgfa Do Brasil\ue610 Ltda.<span class=\"_ _302\"> </span>Sao Paulo/Brazili\u00eb<span class=\"_ _303\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Chile Ltda.<span class=\"_ _19e\"> </span>Santiago de Chile/Chili<span class=\"_ _2ae\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare C<span class=\"_ _0\"></span>olombia Ltda.<span class=\"_ _c2\"> </span>Bogota/Colombi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare C<span class=\"_ _0\"></span>orporation<span class=\"_ _305\"> </span>Greenville/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _306\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Denmark A/S<span class=\"_ _9a\"> </span>Kopenhagen/Denemarken<span class=\"_ _2a3\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Germany GmbH<span class=\"_ _19c\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Hong Kong Ltd.<span class=\"_ _306\"> </span>Hong Kong/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _308\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Inc.<span class=\"_ _309\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare India Private Ltd.<span class=\"_ _98\"> </span>Thane/Indi\u00eb<span class=\"_ _2df\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Luxembourg S.A.<span class=\"_ _98\"> </span>Bertrange/Luxemburg<span class=\"_ _3b\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Malaysia Sdn. Bhd.<span class=\"_ _2f5\"> </span>Kuala Lumpur/Maleisi\u00eb<span class=\"_ _3e\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Mexico S.A. de C.V<span class=\"_ _1\"></span>.<span class=\"_ _cf\"> </span>Mexico D<span class=\"_ _0\"></span>.F<span class=\"_ _2\"></span>./Mexico\ue610<span class=\"_ _224\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Norway AS<span class=\"_ _b0\"> </span>Oslo/Noorwegen<span class=\"_ _1e9\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare NV\ue610<span class=\"_ _1a3\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _21a\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Saudi Arabia C<span class=\"_ _2\"></span>ompany Limited LLC<span class=\"_ _246\"> </span>Riyadh/Saoedi-Arabi\u00eb<span class=\"_ _2f8\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare (Shanghai) C<span class=\"_ _0\"></span>o Ltd.\ue610<span class=\"_ _42\"> </span>Shanghai/V<span class=\"_ _0\"></span>olksrepubliek China<span class=\"_ _24b\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Singapore Pte. Ltd.<span class=\"_ _2f5\"> </span>Singapore/Republiek Singapore<span class=\"_ _177\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare South Africa Pty<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _b6\"> </span>Gauteng/Republiek Zuid-Afrika<span class=\"_ _177\"> </span>\ue610\ue61d\ue61e\ue61eAgfa HealthCare Spain S.A.U.\ue610<span class=\"_ _2a1\"> </span>Barcelona/Spanje<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Sweden <span class=\"_ _0\"></span>AB\ue610<span class=\"_ _2ec\"> </span>Kista/Zweden<span class=\"_ _290\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare UK Limited<span class=\"_ _2ef\"> </span>Brentford/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _251\"> </span>\ue61d\ue61e\ue61eAgfa Imaging (Shenzhen) Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _da\"> </span>Shenzhen/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _20e\"> </span>\ue618\ue61dAgfa Inc.<span class=\"_ _17d\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa Industries Korea Ltd.<span class=\"_ _2f9\"> </span>Seoul/Korea<span class=\"_ _203\"> </span>\ue61d\ue61e\ue61eAgfa Ltd.<span class=\"_ _30a\"> </span>Dublin/Ierland<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Materials Corporation<span class=\"_ _1be\"> </span>Wilmington/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _25b\"> </span>\ue61d\ue61e\ue61eAgfa Materials Japan Ltd.<span class=\"_ _308\"> </span>T<span class=\"_ _2\"></span>okyo/Japan<span class=\"_ _203\"> </span>\ue61d\ue61e\ue61eAgfa Materials T<span class=\"_ _1\"></span>aiwan Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _2a1\"> </span>T<span class=\"_ _2\"></span>aipei/T<span class=\"_ _1\"></span>aiwan<span class=\"_ _155\"> </span>\ue61d\ue61e\ue61eAgfa Singapore Pte. Ltd.<span class=\"_ _222\"> </span>Singapore/R<span class=\"_ _0\"></span>epubliek Singapore<span class=\"_ _30b\"> </span>\ue618\ue61dAgfa Solutions SAS<span class=\"_ _1a8\"> </span>Rueil-Malmaison/Frankrijk<span class=\"_ _24c\"> </span>\ue61d\ue61e\ue61eAgfa Sp. z.<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span>o.<span class=\"_ _1a1\"> </span>W<span class=\"_ _2\"></span>arschau/Polen<span class=\"_ _1db\"> </span>\ue61d\ue61e\ue61eAgfa T<span class=\"_ _1\"></span>aiwan Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _1df\"> </span>T<span class=\"_ _1\"></span>aipei/T<span class=\"_ _2\"></span>aiwan<span class=\"_ _2d0\"> </span>\ue618\ue61dAgfa-Gevaert M.A.E.B.E.<span class=\"_ _30c\"> </span>Athene/Griekenland<span class=\"_ _35\"> </span>\ue61d\ue61e\ue61eAgfa GmbH<span class=\"_ _30d\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Argentina S.A.<span class=\"_ _19e\"> </span>Buenos Aires/Argentini\u00eb<span class=\"_ _24a\"> </span><span class=\"ws1\">\ue61d\ue61e\ue61e</span>Agfa-Gevaert B.V<span class=\"_ _1\"></span>.<span class=\"_ _14a\"> </span>Rijswijk/Nederland<span class=\"_ _2ea\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Colombia Ltda.<span class=\"_ _af\"> </span>Bogota/Colombi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert do Brasil Ltda.<span class=\"_ _30e\"> </span>Sao Paulo/Brazili\u00eb<span class=\"_ _303\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Graphic Systems GmbH<span class=\"_ _b6\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _2f8\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert HealthCare GmbH<span class=\"_ _c2\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Japan Ltd.<span class=\"_ _177\"> </span>T<span class=\"_ _1\"></span>okyo/Japan<span class=\"_ _2df\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Limited<span class=\"_ _34\"> </span>Scoresby/Australi\u00eb<span class=\"_ _301\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Limited\ue610<span class=\"_ _241\"> </span>Brentford/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _127\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Ltda.<span class=\"_ _24c\"> </span>Santiago De Chile/Chili<span class=\"_ _2cc\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert GmbH<span class=\"_ _1e7\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert NZ Ltd.<span class=\"_ _15f\"> </span>Auckland/Nieuw-Zeeland<span class=\"_ _14a\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert S.A.S.<span class=\"_ _2bd\"> </span>Pont-\u00e0-Marcq/Frankrijk<span class=\"_ _2cc\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert S.p.A.<span class=\"_ _2bd\"> </span>Milaan/Itali\u00eb<span class=\"_ _300\"> </span>\ue61d\ue61e\ue61eLastra Attrezzature S.r<span class=\"_ _2\"></span>.l.<span class=\"_ _30f\"> </span><span class=\"ws1\">Manerbio/Itali\u00eb<span class=\"_ _21b\"> </span>\ue617\ue61e</span>Litho Supplies (UK) Ltd.<span class=\"_ _30c\"> </span>Derby/V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _230\"> </span>\ue61d\ue61e\ue61eLuithagen NV<span class=\"_ _2ce\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _21a\"> </span>\ue61d\ue61e\ue61eNew ProImage America Inc.<span class=\"_ _b0\"> </span>Princeton/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _1ea\"> </span>\ue61d\ue61e\ue61eNew ProImage Ltd.<span class=\"_ _1a8\"> </span>Netan<span class=\"_ _0\"></span>ya/Isra\u00ebl<span class=\"_ _21a\"> </span>\ue61d\ue61e\ue61eOOO Agfa Graphics\ue610<span class=\"_ _302\"> </span><span class=\"ws1\">Moskou/Russische F<span class=\"_ _2\"></span>ederatie<span class=\"_ _2bd\"> </span>\ue618\ue61d</span>OOO Agfa\ue610<span class=\"_ _1cc\"> </span><span class=\"ws1\">Moskou/Russische Federatie<span class=\"_ _1a3\"> </span>\ue61d\ue61e\ue61e</span>Agfa HealthCare Kazakhstan LLP<span class=\"_ _17b\"> </span>Almaty/Republiek Kazakhstan<span class=\"_ _241\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Ukraine LLC<span class=\"_ _310\"> </span>K<span class=\"_ _0\"></span>yiv/Ukraine<span class=\"_ _28b\"> </span>\ue61d\ue61e\ue61ePT Gevaert-Agfa HealthCare Indonesia<span class=\"_ _244\"> </span>Jakarta/Indonesi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eBodoni Systems\ue610<span class=\"_ _2b4\"> </span>W<span class=\"_ _0\"></span>atford/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _1e7\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Middle East FZ-LLC<span class=\"_ _2bc\"> </span><span class=\"wsc6\">Dubai/V<span class=\"_ _0\"></span>erenigde Arabische Emiraten<span class=\"_ _af\"> </span><span class=\"ws1\">\ue61d\ue61e\ue61e</span></span>Agfa HealthCare IT UK Limited<span class=\"_ _1ff\"> </span>Middlesex/V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _20e\"> </span>\ue61d\ue61e\ue61eAgfa South Africa (Pty) Ltd.<span class=\"_ _2fe\"> </span>Gauteng/Republiek Zuid-Afrika<span class=\"_ _249\"> </span>\ue61d\ue61e\ue61eAgfa Australia Pty Ltd.<span class=\"_ _251\"> </span>Scoresby/Australi\u00eb<span class=\"_ _311\"> </span>\ue61d\ue61e\ue61eAgfa Canada Inc.<span class=\"_ _2af\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa US Corp<span class=\"_ _2\"></span>.<span class=\"_ _3b\"> </span>Greenville/V<span class=\"_ _0\"></span>erenigde Staten van Amerika<span class=\"_ _306\"> </span>\ue61d\ue61e\ue61eAgfa Graphics Shanghai Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _c2\"> </span>Shanghai/Volk<span class=\"_ _0\"></span>srepubliek China<span class=\"_ _251\"> </span>\ue618\ue61dAgfa HealthCare IT (Shanghai) C<span class=\"_ _0\"></span>o. Ltd.<span class=\"_ _289\"> </span>Shanghai/Volk<span class=\"_ _0\"></span>srepubliek China<span class=\"_ _24b\"> </span>\ue61d\ue61e\ue61eAgfa Hong Kong Ltd.\ue610<span class=\"_ _312\"> </span>Hong Kong/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _308\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare <span class=\"_ _0\"></span>Vietnam Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _19c\"> </span>Ho Chi Minh City/Vietnam<span class=\"_ _24c\"> </span>\ue61d\ue61e\ue61eAgfa HuaGuang (Shanghai) Graphics Equipment Ltd.<span class=\"_ _164\"> </span>Shanghai/V<span class=\"_ _0\"></span>olksrepubliek China<span class=\"_ _251\"> </span>\ue61f\ue617,\ue61e\ue61dAgfa Materials Korea C<span class=\"_ _0\"></span>o Ltd.<span class=\"_ _2c7\"> </span>Seoul/Korea<span class=\"_ _203\"> </span>\ue61d\ue61e\ue61eAgfa R\u00e9 S.A.<span class=\"_ _35\"> </span>Luxemburg/Luxemburg<span class=\"_ _3e\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set Colombia S.A.S.<span class=\"_ _30e\"> </span>Bogota/Colombi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set BV<span class=\"_ _1ac\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set US Corp<span class=\"_ _2\"></span>.<span class=\"_ _313\"> </span>Delaware/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _9d\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set Canada Inc.<span class=\"_ _177\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set Single Member S.A.<span class=\"_ _314\"> </span>Athene/Griekenland<span class=\"_ _35\"> </span>\ue61d\ue61e\ue61eInca Digital Printers<span class=\"_ _315\"> </span>Cambridge/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _282\"> </span>\ue61d\ue61e\ue61eAgfa IJC<span class=\"_ _316\"> </span>Cambridge/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _282\"> </span>\ue61d\ue61e\ue61eAgfa Alterssicherungs-AG<span class=\"_ _b2\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61e",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__98": {
   "value": ".<span class=\"_ _0\"></span> INVESTERINGEN IN DOCHTERONDERNEMINGEN De moedermaatschappij <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> Agfa-Gev<span class=\"_ _2\"></span>aert NV (BE 0404 0<span class=\"_ _0\"></span>21 72<span class=\"_ _2\"></span>7), Mortsel (Belgi\u00eb),<span class=\"_ _0\"></span> is de moedermaatsch<span class=\"_ _0\"></span>appij van de <span class=\"_ _0\"></span>volgende belan<span class=\"_ _0\"></span>grijke dochterondernemin<span class=\"_ _0\"></span>gen:Geconsolideerde ondernemingen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fNaam van de onderneming<span class=\"_ _2fe\"> </span>Locatie<span class=\"_ _208\"> </span>Deelnemings-%Agfa (Pty<span class=\"_ _2\"></span>.) Ltd.<span class=\"_ _1b2\"> </span>Isando/Republiek Zuid-Afrika<span class=\"_ _1df\"> </span>\ue618\ue61dAgfa (W<span class=\"_ _0\"></span>uxi) Imaging Co<span class=\"_ _2\"></span>., Ltd.<span class=\"_ _2c6\"> </span>Wuxi/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _2c8\"> </span>\ue61b\ue61b,\ue61d\ue617Agfa (W<span class=\"_ _0\"></span>uxi) Printing Plate Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _98\"> </span>Wuxi/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _2c8\"> </span>\ue618\ue61dAgfa ASEAN Sdn. Bhd.<span class=\"_ _20e\"> </span>Kuala Lumpur/Maleisi\u00eb<span class=\"_ _1a1\"> </span>\ue618\ue61dAgfa Corporation<span class=\"_ _14a\"> </span>Elmwood Park/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _296\"> </span>\ue61d\ue61e\ue61eAgfa de Mexico S.A. de C.V<span class=\"_ _1\"></span>.\ue610<span class=\"_ _19e\"> </span>Mexico D.F<span class=\"_ _1\"></span>./Mexico\ue610<span class=\"_ _35\"> </span>\ue61d\ue61e\ue61eAgfa Finance Corp<span class=\"_ _2\"></span>.<span class=\"_ _24c\"> </span>Wilmington/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _25b\"> </span>\ue61d\ue61e\ue61eAgfa Finance Inc.<span class=\"_ _14a\"> </span>T<span class=\"_ _2\"></span>oronto/Canada<span class=\"_ _2ff\"> </span>\ue61d\ue61e\ue61eAgfa Finance Italy SpA<span class=\"_ _2cd\"> </span>Milaan/Itali\u00eb<span class=\"_ _300\"> </span>\ue61d\ue61e\ue61eAgfa Finance NV\ue610<span class=\"_ _14a\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Graphics Argentina S.A.<span class=\"_ _af\"> </span><span class=\"wsc6\">Buenos Aires/Argentini\u00eb<span class=\"_ _24a\"> </span></span>\ue61d\ue61e\ue61eAgfa Graphics Asia Ltd.<span class=\"_ _282\"> </span>Hong Kong/Volk<span class=\"_ _2\"></span>srepubliek China<span class=\"_ _222\"> </span>\ue618\ue61dAgfa Graphics Ecuador CIA. L<span class=\"_ _2\"></span>TDA<span class=\"_ _da\"> </span>Quito/Ecuador<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Graphics Ltd.<span class=\"_ _2fc\"> </span>Leeds/V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _2a3\"> </span>\ue61d\ue61e\ue61eAgfa Middle East FCZO<span class=\"_ _282\"> </span><span class=\"wsc6\">Dubai/V<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>. Arabische <span class=\"_ _9\"></span>Emiraten<span class=\"_ _20e\"> </span><span class=\"ws1\">\ue61d\ue61e\ue61e</span></span>Agfa NV\ue610<span class=\"_ _17d\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Graphics S.r<span class=\"_ _2\"></span>.l.<span class=\"_ _43\"> </span>Milaan/Itali\u00eb<span class=\"_ _300\"> </span>\ue61d\ue61e\ue61eAgfa S.A. (Arg)<span class=\"_ _1b2\"> </span><span class=\"wsc6\">Buenos Aires/Argentini\u00eb<span class=\"_ _265\"> </span></span>\ue61d\ue61e\ue61eAgfa HealthCare Australia Pty<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _ba\"> </span>Scoresby/Australi\u00eb<span class=\"_ _301\"> </span>\ue61d\ue61e\ue61eAgfa Do Brasil\ue610 Ltda.<span class=\"_ _302\"> </span>Sao Paulo/Brazili\u00eb<span class=\"_ _303\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Chile Ltda.<span class=\"_ _19e\"> </span>Santiago de Chile/Chili<span class=\"_ _2ae\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare C<span class=\"_ _0\"></span>olombia Ltda.<span class=\"_ _c2\"> </span>Bogota/Colombi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare C<span class=\"_ _0\"></span>orporation<span class=\"_ _305\"> </span>Greenville/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _306\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Denmark A/S<span class=\"_ _9a\"> </span>Kopenhagen/Denemarken<span class=\"_ _2a3\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Germany GmbH<span class=\"_ _19c\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Hong Kong Ltd.<span class=\"_ _306\"> </span>Hong Kong/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _308\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Inc.<span class=\"_ _309\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare India Private Ltd.<span class=\"_ _98\"> </span>Thane/Indi\u00eb<span class=\"_ _2df\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Luxembourg S.A.<span class=\"_ _98\"> </span>Bertrange/Luxemburg<span class=\"_ _3b\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Malaysia Sdn. Bhd.<span class=\"_ _2f5\"> </span>Kuala Lumpur/Maleisi\u00eb<span class=\"_ _3e\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Mexico S.A. de C.V<span class=\"_ _1\"></span>.<span class=\"_ _cf\"> </span>Mexico D<span class=\"_ _0\"></span>.F<span class=\"_ _2\"></span>./Mexico\ue610<span class=\"_ _224\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Norway AS<span class=\"_ _b0\"> </span>Oslo/Noorwegen<span class=\"_ _1e9\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare NV\ue610<span class=\"_ _1a3\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _21a\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Saudi Arabia C<span class=\"_ _2\"></span>ompany Limited LLC<span class=\"_ _246\"> </span>Riyadh/Saoedi-Arabi\u00eb<span class=\"_ _2f8\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare (Shanghai) C<span class=\"_ _0\"></span>o Ltd.\ue610<span class=\"_ _42\"> </span>Shanghai/V<span class=\"_ _0\"></span>olksrepubliek China<span class=\"_ _24b\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Singapore Pte. Ltd.<span class=\"_ _2f5\"> </span>Singapore/Republiek Singapore<span class=\"_ _177\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare South Africa Pty<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _b6\"> </span>Gauteng/Republiek Zuid-Afrika<span class=\"_ _177\"> </span>\ue610\ue61d\ue61e\ue61eAgfa HealthCare Spain S.A.U.\ue610<span class=\"_ _2a1\"> </span>Barcelona/Spanje<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Sweden <span class=\"_ _0\"></span>AB\ue610<span class=\"_ _2ec\"> </span>Kista/Zweden<span class=\"_ _290\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare UK Limited<span class=\"_ _2ef\"> </span>Brentford/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _251\"> </span>\ue61d\ue61e\ue61eAgfa Imaging (Shenzhen) Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _da\"> </span>Shenzhen/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _20e\"> </span>\ue618\ue61dAgfa Inc.<span class=\"_ _17d\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa Industries Korea Ltd.<span class=\"_ _2f9\"> </span>Seoul/Korea<span class=\"_ _203\"> </span>\ue61d\ue61e\ue61eAgfa Ltd.<span class=\"_ _30a\"> </span>Dublin/Ierland<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Materials Corporation<span class=\"_ _1be\"> </span>Wilmington/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _25b\"> </span>\ue61d\ue61e\ue61eAgfa Materials Japan Ltd.<span class=\"_ _308\"> </span>T<span class=\"_ _2\"></span>okyo/Japan<span class=\"_ _203\"> </span>\ue61d\ue61e\ue61eAgfa Materials T<span class=\"_ _1\"></span>aiwan Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _2a1\"> </span>T<span class=\"_ _2\"></span>aipei/T<span class=\"_ _1\"></span>aiwan<span class=\"_ _155\"> </span>\ue61d\ue61e\ue61eAgfa Singapore Pte. Ltd.<span class=\"_ _222\"> </span>Singapore/R<span class=\"_ _0\"></span>epubliek Singapore<span class=\"_ _30b\"> </span>\ue618\ue61dAgfa Solutions SAS<span class=\"_ _1a8\"> </span>Rueil-Malmaison/Frankrijk<span class=\"_ _24c\"> </span>\ue61d\ue61e\ue61eAgfa Sp. z.<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span>o.<span class=\"_ _1a1\"> </span>W<span class=\"_ _2\"></span>arschau/Polen<span class=\"_ _1db\"> </span>\ue61d\ue61e\ue61eAgfa T<span class=\"_ _1\"></span>aiwan Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _1df\"> </span>T<span class=\"_ _1\"></span>aipei/T<span class=\"_ _2\"></span>aiwan<span class=\"_ _2d0\"> </span>\ue618\ue61dAgfa-Gevaert M.A.E.B.E.<span class=\"_ _30c\"> </span>Athene/Griekenland<span class=\"_ _35\"> </span>\ue61d\ue61e\ue61eAgfa GmbH<span class=\"_ _30d\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Argentina S.A.<span class=\"_ _19e\"> </span>Buenos Aires/Argentini\u00eb<span class=\"_ _24a\"> </span><span class=\"ws1\">\ue61d\ue61e\ue61e</span>Agfa-Gevaert B.V<span class=\"_ _1\"></span>.<span class=\"_ _14a\"> </span>Rijswijk/Nederland<span class=\"_ _2ea\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Colombia Ltda.<span class=\"_ _af\"> </span>Bogota/Colombi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert do Brasil Ltda.<span class=\"_ _30e\"> </span>Sao Paulo/Brazili\u00eb<span class=\"_ _303\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Graphic Systems GmbH<span class=\"_ _b6\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _2f8\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert HealthCare GmbH<span class=\"_ _c2\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Japan Ltd.<span class=\"_ _177\"> </span>T<span class=\"_ _1\"></span>okyo/Japan<span class=\"_ _2df\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Limited<span class=\"_ _34\"> </span>Scoresby/Australi\u00eb<span class=\"_ _301\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Limited\ue610<span class=\"_ _241\"> </span>Brentford/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _127\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Ltda.<span class=\"_ _24c\"> </span>Santiago De Chile/Chili<span class=\"_ _2cc\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert GmbH<span class=\"_ _1e7\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert NZ Ltd.<span class=\"_ _15f\"> </span>Auckland/Nieuw-Zeeland<span class=\"_ _14a\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert S.A.S.<span class=\"_ _2bd\"> </span>Pont-\u00e0-Marcq/Frankrijk<span class=\"_ _2cc\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert S.p.A.<span class=\"_ _2bd\"> </span>Milaan/Itali\u00eb<span class=\"_ _300\"> </span>\ue61d\ue61e\ue61eLastra Attrezzature S.r<span class=\"_ _2\"></span>.l.<span class=\"_ _30f\"> </span><span class=\"ws1\">Manerbio/Itali\u00eb<span class=\"_ _21b\"> </span>\ue617\ue61e</span>Litho Supplies (UK) Ltd.<span class=\"_ _30c\"> </span>Derby/V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _230\"> </span>\ue61d\ue61e\ue61eLuithagen NV<span class=\"_ _2ce\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _21a\"> </span>\ue61d\ue61e\ue61eNew ProImage America Inc.<span class=\"_ _b0\"> </span>Princeton/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _1ea\"> </span>\ue61d\ue61e\ue61eNew ProImage Ltd.<span class=\"_ _1a8\"> </span>Netan<span class=\"_ _0\"></span>ya/Isra\u00ebl<span class=\"_ _21a\"> </span>\ue61d\ue61e\ue61eOOO Agfa Graphics\ue610<span class=\"_ _302\"> </span><span class=\"ws1\">Moskou/Russische F<span class=\"_ _2\"></span>ederatie<span class=\"_ _2bd\"> </span>\ue618\ue61d</span>OOO Agfa\ue610<span class=\"_ _1cc\"> </span><span class=\"ws1\">Moskou/Russische Federatie<span class=\"_ _1a3\"> </span>\ue61d\ue61e\ue61e</span>Agfa HealthCare Kazakhstan LLP<span class=\"_ _17b\"> </span>Almaty/Republiek Kazakhstan<span class=\"_ _241\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Ukraine LLC<span class=\"_ _310\"> </span>K<span class=\"_ _0\"></span>yiv/Ukraine<span class=\"_ _28b\"> </span>\ue61d\ue61e\ue61ePT Gevaert-Agfa HealthCare Indonesia<span class=\"_ _244\"> </span>Jakarta/Indonesi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eBodoni Systems\ue610<span class=\"_ _2b4\"> </span>W<span class=\"_ _0\"></span>atford/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _1e7\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Middle East FZ-LLC<span class=\"_ _2bc\"> </span><span class=\"wsc6\">Dubai/V<span class=\"_ _0\"></span>erenigde Arabische Emiraten<span class=\"_ _af\"> </span><span class=\"ws1\">\ue61d\ue61e\ue61e</span></span>Agfa HealthCare IT UK Limited<span class=\"_ _1ff\"> </span>Middlesex/V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _20e\"> </span>\ue61d\ue61e\ue61eAgfa South Africa (Pty) Ltd.<span class=\"_ _2fe\"> </span>Gauteng/Republiek Zuid-Afrika<span class=\"_ _249\"> </span>\ue61d\ue61e\ue61eAgfa Australia Pty Ltd.<span class=\"_ _251\"> </span>Scoresby/Australi\u00eb<span class=\"_ _311\"> </span>\ue61d\ue61e\ue61eAgfa Canada Inc.<span class=\"_ _2af\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa US Corp<span class=\"_ _2\"></span>.<span class=\"_ _3b\"> </span>Greenville/V<span class=\"_ _0\"></span>erenigde Staten van Amerika<span class=\"_ _306\"> </span>\ue61d\ue61e\ue61eAgfa Graphics Shanghai Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _c2\"> </span>Shanghai/Volk<span class=\"_ _0\"></span>srepubliek China<span class=\"_ _251\"> </span>\ue618\ue61dAgfa HealthCare IT (Shanghai) C<span class=\"_ _0\"></span>o. Ltd.<span class=\"_ _289\"> </span>Shanghai/Volk<span class=\"_ _0\"></span>srepubliek China<span class=\"_ _24b\"> </span>\ue61d\ue61e\ue61eAgfa Hong Kong Ltd.\ue610<span class=\"_ _312\"> </span>Hong Kong/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _308\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare <span class=\"_ _0\"></span>Vietnam Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _19c\"> </span>Ho Chi Minh City/Vietnam<span class=\"_ _24c\"> </span>\ue61d\ue61e\ue61eAgfa HuaGuang (Shanghai) Graphics Equipment Ltd.<span class=\"_ _164\"> </span>Shanghai/V<span class=\"_ _0\"></span>olksrepubliek China<span class=\"_ _251\"> </span>\ue61f\ue617,\ue61e\ue61dAgfa Materials Korea C<span class=\"_ _0\"></span>o Ltd.<span class=\"_ _2c7\"> </span>Seoul/Korea<span class=\"_ _203\"> </span>\ue61d\ue61e\ue61eAgfa R\u00e9 S.A.<span class=\"_ _35\"> </span>Luxemburg/Luxemburg<span class=\"_ _3e\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set Colombia S.A.S.<span class=\"_ _30e\"> </span>Bogota/Colombi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set BV<span class=\"_ _1ac\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set US Corp<span class=\"_ _2\"></span>.<span class=\"_ _313\"> </span>Delaware/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _9d\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set Canada Inc.<span class=\"_ _177\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set Single Member S.A.<span class=\"_ _314\"> </span>Athene/Griekenland<span class=\"_ _35\"> </span>\ue61d\ue61e\ue61eInca Digital Printers<span class=\"_ _315\"> </span>Cambridge/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _282\"> </span>\ue61d\ue61e\ue61eAgfa IJC<span class=\"_ _316\"> </span>Cambridge/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _282\"> </span>\ue61d\ue61e\ue61eAgfa Alterssicherungs-AG<span class=\"_ _b2\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61e",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__99": {
   "value": ".<span class=\"_ _0\"></span> INVESTERINGEN IN DOCHTERONDERNEMINGEN De moedermaatschappij <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> Agfa-Gev<span class=\"_ _2\"></span>aert NV (BE 0404 0<span class=\"_ _0\"></span>21 72<span class=\"_ _2\"></span>7), Mortsel (Belgi\u00eb),<span class=\"_ _0\"></span> is de moedermaatsch<span class=\"_ _0\"></span>appij van de <span class=\"_ _0\"></span>volgende belan<span class=\"_ _0\"></span>grijke dochterondernemin<span class=\"_ _0\"></span>gen:Geconsolideerde ondernemingen per \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fNaam van de onderneming<span class=\"_ _2fe\"> </span>Locatie<span class=\"_ _208\"> </span>Deelnemings-%Agfa (Pty<span class=\"_ _2\"></span>.) Ltd.<span class=\"_ _1b2\"> </span>Isando/Republiek Zuid-Afrika<span class=\"_ _1df\"> </span>\ue618\ue61dAgfa (W<span class=\"_ _0\"></span>uxi) Imaging Co<span class=\"_ _2\"></span>., Ltd.<span class=\"_ _2c6\"> </span>Wuxi/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _2c8\"> </span>\ue61b\ue61b,\ue61d\ue617Agfa (W<span class=\"_ _0\"></span>uxi) Printing Plate Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _98\"> </span>Wuxi/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _2c8\"> </span>\ue618\ue61dAgfa ASEAN Sdn. Bhd.<span class=\"_ _20e\"> </span>Kuala Lumpur/Maleisi\u00eb<span class=\"_ _1a1\"> </span>\ue618\ue61dAgfa Corporation<span class=\"_ _14a\"> </span>Elmwood Park/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _296\"> </span>\ue61d\ue61e\ue61eAgfa de Mexico S.A. de C.V<span class=\"_ _1\"></span>.\ue610<span class=\"_ _19e\"> </span>Mexico D.F<span class=\"_ _1\"></span>./Mexico\ue610<span class=\"_ _35\"> </span>\ue61d\ue61e\ue61eAgfa Finance Corp<span class=\"_ _2\"></span>.<span class=\"_ _24c\"> </span>Wilmington/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _25b\"> </span>\ue61d\ue61e\ue61eAgfa Finance Inc.<span class=\"_ _14a\"> </span>T<span class=\"_ _2\"></span>oronto/Canada<span class=\"_ _2ff\"> </span>\ue61d\ue61e\ue61eAgfa Finance Italy SpA<span class=\"_ _2cd\"> </span>Milaan/Itali\u00eb<span class=\"_ _300\"> </span>\ue61d\ue61e\ue61eAgfa Finance NV\ue610<span class=\"_ _14a\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Graphics Argentina S.A.<span class=\"_ _af\"> </span><span class=\"wsc6\">Buenos Aires/Argentini\u00eb<span class=\"_ _24a\"> </span></span>\ue61d\ue61e\ue61eAgfa Graphics Asia Ltd.<span class=\"_ _282\"> </span>Hong Kong/Volk<span class=\"_ _2\"></span>srepubliek China<span class=\"_ _222\"> </span>\ue618\ue61dAgfa Graphics Ecuador CIA. L<span class=\"_ _2\"></span>TDA<span class=\"_ _da\"> </span>Quito/Ecuador<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Graphics Ltd.<span class=\"_ _2fc\"> </span>Leeds/V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _2a3\"> </span>\ue61d\ue61e\ue61eAgfa Middle East FCZO<span class=\"_ _282\"> </span><span class=\"wsc6\">Dubai/V<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>. Arabische <span class=\"_ _9\"></span>Emiraten<span class=\"_ _20e\"> </span><span class=\"ws1\">\ue61d\ue61e\ue61e</span></span>Agfa NV\ue610<span class=\"_ _17d\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Graphics S.r<span class=\"_ _2\"></span>.l.<span class=\"_ _43\"> </span>Milaan/Itali\u00eb<span class=\"_ _300\"> </span>\ue61d\ue61e\ue61eAgfa S.A. (Arg)<span class=\"_ _1b2\"> </span><span class=\"wsc6\">Buenos Aires/Argentini\u00eb<span class=\"_ _265\"> </span></span>\ue61d\ue61e\ue61eAgfa HealthCare Australia Pty<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _ba\"> </span>Scoresby/Australi\u00eb<span class=\"_ _301\"> </span>\ue61d\ue61e\ue61eAgfa Do Brasil\ue610 Ltda.<span class=\"_ _302\"> </span>Sao Paulo/Brazili\u00eb<span class=\"_ _303\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Chile Ltda.<span class=\"_ _19e\"> </span>Santiago de Chile/Chili<span class=\"_ _2ae\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare C<span class=\"_ _0\"></span>olombia Ltda.<span class=\"_ _c2\"> </span>Bogota/Colombi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare C<span class=\"_ _0\"></span>orporation<span class=\"_ _305\"> </span>Greenville/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _306\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Denmark A/S<span class=\"_ _9a\"> </span>Kopenhagen/Denemarken<span class=\"_ _2a3\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Germany GmbH<span class=\"_ _19c\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Hong Kong Ltd.<span class=\"_ _306\"> </span>Hong Kong/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _308\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Inc.<span class=\"_ _309\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare India Private Ltd.<span class=\"_ _98\"> </span>Thane/Indi\u00eb<span class=\"_ _2df\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Luxembourg S.A.<span class=\"_ _98\"> </span>Bertrange/Luxemburg<span class=\"_ _3b\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Malaysia Sdn. Bhd.<span class=\"_ _2f5\"> </span>Kuala Lumpur/Maleisi\u00eb<span class=\"_ _3e\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Mexico S.A. de C.V<span class=\"_ _1\"></span>.<span class=\"_ _cf\"> </span>Mexico D<span class=\"_ _0\"></span>.F<span class=\"_ _2\"></span>./Mexico\ue610<span class=\"_ _224\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Norway AS<span class=\"_ _b0\"> </span>Oslo/Noorwegen<span class=\"_ _1e9\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare NV\ue610<span class=\"_ _1a3\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _21a\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Saudi Arabia C<span class=\"_ _2\"></span>ompany Limited LLC<span class=\"_ _246\"> </span>Riyadh/Saoedi-Arabi\u00eb<span class=\"_ _2f8\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare (Shanghai) C<span class=\"_ _0\"></span>o Ltd.\ue610<span class=\"_ _42\"> </span>Shanghai/V<span class=\"_ _0\"></span>olksrepubliek China<span class=\"_ _24b\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Singapore Pte. Ltd.<span class=\"_ _2f5\"> </span>Singapore/Republiek Singapore<span class=\"_ _177\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare South Africa Pty<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _b6\"> </span>Gauteng/Republiek Zuid-Afrika<span class=\"_ _177\"> </span>\ue610\ue61d\ue61e\ue61eAgfa HealthCare Spain S.A.U.\ue610<span class=\"_ _2a1\"> </span>Barcelona/Spanje<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Sweden <span class=\"_ _0\"></span>AB\ue610<span class=\"_ _2ec\"> </span>Kista/Zweden<span class=\"_ _290\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare UK Limited<span class=\"_ _2ef\"> </span>Brentford/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _251\"> </span>\ue61d\ue61e\ue61eAgfa Imaging (Shenzhen) Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _da\"> </span>Shenzhen/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _20e\"> </span>\ue618\ue61dAgfa Inc.<span class=\"_ _17d\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa Industries Korea Ltd.<span class=\"_ _2f9\"> </span>Seoul/Korea<span class=\"_ _203\"> </span>\ue61d\ue61e\ue61eAgfa Ltd.<span class=\"_ _30a\"> </span>Dublin/Ierland<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa Materials Corporation<span class=\"_ _1be\"> </span>Wilmington/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _25b\"> </span>\ue61d\ue61e\ue61eAgfa Materials Japan Ltd.<span class=\"_ _308\"> </span>T<span class=\"_ _2\"></span>okyo/Japan<span class=\"_ _203\"> </span>\ue61d\ue61e\ue61eAgfa Materials T<span class=\"_ _1\"></span>aiwan Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _2a1\"> </span>T<span class=\"_ _2\"></span>aipei/T<span class=\"_ _1\"></span>aiwan<span class=\"_ _155\"> </span>\ue61d\ue61e\ue61eAgfa Singapore Pte. Ltd.<span class=\"_ _222\"> </span>Singapore/R<span class=\"_ _0\"></span>epubliek Singapore<span class=\"_ _30b\"> </span>\ue618\ue61dAgfa Solutions SAS<span class=\"_ _1a8\"> </span>Rueil-Malmaison/Frankrijk<span class=\"_ _24c\"> </span>\ue61d\ue61e\ue61eAgfa Sp. z.<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span>o.<span class=\"_ _1a1\"> </span>W<span class=\"_ _2\"></span>arschau/Polen<span class=\"_ _1db\"> </span>\ue61d\ue61e\ue61eAgfa T<span class=\"_ _1\"></span>aiwan Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _1df\"> </span>T<span class=\"_ _1\"></span>aipei/T<span class=\"_ _2\"></span>aiwan<span class=\"_ _2d0\"> </span>\ue618\ue61dAgfa-Gevaert M.A.E.B.E.<span class=\"_ _30c\"> </span>Athene/Griekenland<span class=\"_ _35\"> </span>\ue61d\ue61e\ue61eAgfa GmbH<span class=\"_ _30d\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Argentina S.A.<span class=\"_ _19e\"> </span>Buenos Aires/Argentini\u00eb<span class=\"_ _24a\"> </span><span class=\"ws1\">\ue61d\ue61e\ue61e</span>Agfa-Gevaert B.V<span class=\"_ _1\"></span>.<span class=\"_ _14a\"> </span>Rijswijk/Nederland<span class=\"_ _2ea\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Colombia Ltda.<span class=\"_ _af\"> </span>Bogota/Colombi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert do Brasil Ltda.<span class=\"_ _30e\"> </span>Sao Paulo/Brazili\u00eb<span class=\"_ _303\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Graphic Systems GmbH<span class=\"_ _b6\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _2f8\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert HealthCare GmbH<span class=\"_ _c2\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Japan Ltd.<span class=\"_ _177\"> </span>T<span class=\"_ _1\"></span>okyo/Japan<span class=\"_ _2df\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Limited<span class=\"_ _34\"> </span>Scoresby/Australi\u00eb<span class=\"_ _301\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Limited\ue610<span class=\"_ _241\"> </span>Brentford/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _127\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert Ltda.<span class=\"_ _24c\"> </span>Santiago De Chile/Chili<span class=\"_ _2cc\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert GmbH<span class=\"_ _1e7\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert NZ Ltd.<span class=\"_ _15f\"> </span>Auckland/Nieuw-Zeeland<span class=\"_ _14a\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert S.A.S.<span class=\"_ _2bd\"> </span>Pont-\u00e0-Marcq/Frankrijk<span class=\"_ _2cc\"> </span>\ue61d\ue61e\ue61eAgfa-Gevaert S.p.A.<span class=\"_ _2bd\"> </span>Milaan/Itali\u00eb<span class=\"_ _300\"> </span>\ue61d\ue61e\ue61eLastra Attrezzature S.r<span class=\"_ _2\"></span>.l.<span class=\"_ _30f\"> </span><span class=\"ws1\">Manerbio/Itali\u00eb<span class=\"_ _21b\"> </span>\ue617\ue61e</span>Litho Supplies (UK) Ltd.<span class=\"_ _30c\"> </span>Derby/V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _230\"> </span>\ue61d\ue61e\ue61eLuithagen NV<span class=\"_ _2ce\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _21a\"> </span>\ue61d\ue61e\ue61eNew ProImage America Inc.<span class=\"_ _b0\"> </span>Princeton/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _1ea\"> </span>\ue61d\ue61e\ue61eNew ProImage Ltd.<span class=\"_ _1a8\"> </span>Netan<span class=\"_ _0\"></span>ya/Isra\u00ebl<span class=\"_ _21a\"> </span>\ue61d\ue61e\ue61eOOO Agfa Graphics\ue610<span class=\"_ _302\"> </span><span class=\"ws1\">Moskou/Russische F<span class=\"_ _2\"></span>ederatie<span class=\"_ _2bd\"> </span>\ue618\ue61d</span>OOO Agfa\ue610<span class=\"_ _1cc\"> </span><span class=\"ws1\">Moskou/Russische Federatie<span class=\"_ _1a3\"> </span>\ue61d\ue61e\ue61e</span>Agfa HealthCare Kazakhstan LLP<span class=\"_ _17b\"> </span>Almaty/Republiek Kazakhstan<span class=\"_ _241\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Ukraine LLC<span class=\"_ _310\"> </span>K<span class=\"_ _0\"></span>yiv/Ukraine<span class=\"_ _28b\"> </span>\ue61d\ue61e\ue61ePT Gevaert-Agfa HealthCare Indonesia<span class=\"_ _244\"> </span>Jakarta/Indonesi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eBodoni Systems\ue610<span class=\"_ _2b4\"> </span>W<span class=\"_ _0\"></span>atford/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _1e7\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare Middle East FZ-LLC<span class=\"_ _2bc\"> </span><span class=\"wsc6\">Dubai/V<span class=\"_ _0\"></span>erenigde Arabische Emiraten<span class=\"_ _af\"> </span><span class=\"ws1\">\ue61d\ue61e\ue61e</span></span>Agfa HealthCare IT UK Limited<span class=\"_ _1ff\"> </span>Middlesex/V<span class=\"_ _0\"></span>erenigd Koninkrijk<span class=\"_ _20e\"> </span>\ue61d\ue61e\ue61eAgfa South Africa (Pty) Ltd.<span class=\"_ _2fe\"> </span>Gauteng/Republiek Zuid-Afrika<span class=\"_ _249\"> </span>\ue61d\ue61e\ue61eAgfa Australia Pty Ltd.<span class=\"_ _251\"> </span>Scoresby/Australi\u00eb<span class=\"_ _311\"> </span>\ue61d\ue61e\ue61eAgfa Canada Inc.<span class=\"_ _2af\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa US Corp<span class=\"_ _2\"></span>.<span class=\"_ _3b\"> </span>Greenville/V<span class=\"_ _0\"></span>erenigde Staten van Amerika<span class=\"_ _306\"> </span>\ue61d\ue61e\ue61eAgfa Graphics Shanghai Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _c2\"> </span>Shanghai/Volk<span class=\"_ _0\"></span>srepubliek China<span class=\"_ _251\"> </span>\ue618\ue61dAgfa HealthCare IT (Shanghai) C<span class=\"_ _0\"></span>o. Ltd.<span class=\"_ _289\"> </span>Shanghai/Volk<span class=\"_ _0\"></span>srepubliek China<span class=\"_ _24b\"> </span>\ue61d\ue61e\ue61eAgfa Hong Kong Ltd.\ue610<span class=\"_ _312\"> </span>Hong Kong/V<span class=\"_ _2\"></span>olksrepubliek China<span class=\"_ _308\"> </span>\ue61d\ue61e\ue61eAgfa HealthCare <span class=\"_ _0\"></span>Vietnam Co<span class=\"_ _2\"></span>. Ltd.<span class=\"_ _19c\"> </span>Ho Chi Minh City/Vietnam<span class=\"_ _24c\"> </span>\ue61d\ue61e\ue61eAgfa HuaGuang (Shanghai) Graphics Equipment Ltd.<span class=\"_ _164\"> </span>Shanghai/V<span class=\"_ _0\"></span>olksrepubliek China<span class=\"_ _251\"> </span>\ue61f\ue617,\ue61e\ue61dAgfa Materials Korea C<span class=\"_ _0\"></span>o Ltd.<span class=\"_ _2c7\"> </span>Seoul/Korea<span class=\"_ _203\"> </span>\ue61d\ue61e\ue61eAgfa R\u00e9 S.A.<span class=\"_ _35\"> </span>Luxemburg/Luxemburg<span class=\"_ _3e\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set Colombia S.A.S.<span class=\"_ _30e\"> </span>Bogota/Colombi\u00eb<span class=\"_ _304\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set BV<span class=\"_ _1ac\"> </span>Mortsel/Belgi\u00eb<span class=\"_ _36\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set US Corp<span class=\"_ _2\"></span>.<span class=\"_ _313\"> </span>Delaware/V<span class=\"_ _2\"></span>erenigde Staten van Amerika<span class=\"_ _9d\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set Canada Inc.<span class=\"_ _177\"> </span>Mississauga/Canada<span class=\"_ _2be\"> </span>\ue61d\ue61e\ue61eAgfa O\ue615set Single Member S.A.<span class=\"_ _314\"> </span>Athene/Griekenland<span class=\"_ _35\"> </span>\ue61d\ue61e\ue61eInca Digital Printers<span class=\"_ _315\"> </span>Cambridge/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _282\"> </span>\ue61d\ue61e\ue61eAgfa IJC<span class=\"_ _316\"> </span>Cambridge/V<span class=\"_ _2\"></span>erenigd Koninkrijk<span class=\"_ _282\"> </span>\ue61d\ue61e\ue61eAgfa Alterssicherungs-AG<span class=\"_ _b2\"> </span>D\u00fcsseldorf/Duitsland<span class=\"_ _307\"> </span>\ue61d\ue61e\ue61e",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__100": {
   "value": " INVESTERINGEN <span class=\"_ _2\"></span>VERWERKT <span class=\"_ _2\"></span>VOLGENS DE \u2018EQUITY\u2019\ue603<span class=\"_ _0\"></span> METHODEGeassocieerde deelnemingen \ue61d\ue61c december \ue61f\ue61e\ue61f\ue61fNaam van de onderneming<span class=\"_ _259\"> </span>Locatie<span class=\"_ _143\"> </span>Deelnemings-%Penny Black B<span class=\"_ _2\"></span>V<span class=\"_ _18\"> </span>Antwerpen/Belgi\u00eb<span class=\"_ _e8\"> </span>\ue616\ue61b,\ue61c\ue61e",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__102": {
   "value": " <span class=\"_ _2\"></span>VERBINTENISSEN EN BUITENBALANSVERPLICHTINGEN45.<span class=\"_ _2\"></span>1 V<span class=\"_ _0\"></span>oorwaardelijke <span class=\"_ _9\"></span>verplichtingenDe voorwa<span class=\"_ _0\"></span>ardelijk<span class=\"_ _0\"></span>e verplichtingen v<span class=\"_ _0\"></span>loeiden volledig voort uit verbintenis<span class=\"_ _0\"></span>sen aan derden gegev<span class=\"_ _0\"></span>en en omv<span class=\"_ _0\"></span>atten:MILJOEN EURO<span class=\"_ _259\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _2cd\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Bankgaranties<span class=\"_ _142\"> </span>\ue61a\ue61f<span class=\"_ _1df\"> </span>\ue61a\ue617Overige<span class=\"_ _13e\"> </span>-<span class=\"_ _230\"> </span>-Bedrijfsgaranties<span class=\"_ _1c9\"> </span>\ue61d\ue61c\ue61c<span class=\"_ _317\"> </span>\ue61d\ue61c\ue616TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _25f\"> </span><span class=\"ls1 ws1\">\ue61f\ue61f\ue61e<span class=\"_ _317\"> </span>\ue61f\ue61f\ue61e</span>Bedrijfsgar<span class=\"_ _0\"></span>anties betre\ue618en door<span class=\"_ _0\"></span> de Onderneming gegev<span class=\"_ _0\"></span>en garanties n<span class=\"_ _0\"></span>amens haar dochtervennootsch<span class=\"_ _0\"></span>appen aan bank<span class=\"_ _0\"></span>en en hebben voorname<span class=\"_ _0\"></span>lijk betrekking op de <span class=\"_ _2\"></span>\u2018revolv<span class=\"_ _0\"></span>ing\u2019<span class=\"_ _2\"></span>-kredietfa<span class=\"_ _0\"></span>ciliteit (zie toelichting 38.1) en andere g<span class=\"_ _0\"></span>enegocieer<span class=\"_ _0\"></span>de kredietlijnen.Er zijn g<span class=\"_ _0\"></span>een aankoopv<span class=\"_ _0\"></span>erplichtingen in het kader<span class=\"_ _2\"></span> van belangrijk<span class=\"_ _0\"></span>e inv<span class=\"_ _0\"></span>esteringsprojecten w<span class=\"_ _2\"></span>aarvoor de respectieve contr<span class=\"_ _2\"></span>acten al wer<span class=\"_ _0\"></span>den toegekend of de or<span class=\"_ _0\"></span>ders wer<span class=\"_ _0\"></span>den geplaats<span class=\"_ _0\"></span>t. 45.2 Juridische risico\u2019<span class=\"_ _0\"></span>s/voorwaardelijke verplichtingenDe Groep is momenteel niet betrokk<span class=\"_ _2\"></span>en in een of<span class=\"_ _9\"></span> ander groot g<span class=\"_ _0\"></span>eschil, met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an het geschil in verb<span class=\"_ _0\"></span>and met de insolva<span class=\"_ _0\"></span>biliteit van Agf<span class=\"_ _0\"></span>aPhoto.AgfaPhotoIn verband met de <span class=\"_ _0\"></span>verkoop v<span class=\"_ _2\"></span>an de Consumer Imaging-a<span class=\"_ _0\"></span>ctiviteiten v<span class=\"_ _0\"></span>an (toenmalig<span class=\"_ _0\"></span>e) A<span class=\"_ _0\"></span>gfa-Gev<span class=\"_ _0\"></span>aert A<span class=\"_ _0\"></span>G en van sommig<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an haar<span class=\"_ _0\"></span> (toenmalige<span class=\"_ _2\"></span>) dochter<span class=\"_ _9\"></span>vennootschappen had de Gr<span class=\"_ _0\"></span>oep diverse contra<span class=\"_ _0\"></span>ctuele relaties af<span class=\"_ _0\"></span>gesloten met Agf<span class=\"_ _0\"></span>aPhoto Holding GmbH, A<span class=\"_ _0\"></span>gfaPhoto GmbH en hun dochtervennootschappen in v<span class=\"_ _0\"></span>erschillende landen (de A<span class=\"_ _0\"></span>gfaPhoto Groep).<span class=\"_ _2\"></span> Daarbij wer<span class=\"_ _0\"></span>d voorzien in de ov<span class=\"_ _0\"></span>erdr<span class=\"_ _0\"></span>acht v<span class=\"_ _0\"></span>an haar<span class=\"_ _0\"></span> Consumer<span class=\"_ _0\"></span> Imaging activiteiten,<span class=\"_ _0\"></span> inbegrepen activ<span class=\"_ _2\"></span>a, verplichtingen,<span class=\"_ _0\"></span> contra<span class=\"_ _0\"></span>cten en perso<span class=\"ws1\">-</span>neel naar<span class=\"_ _0\"></span> de vennootschappen behor<span class=\"_ _0\"></span>ende tot de Agf<span class=\"_ _0\"></span>aPhoto Groep.Na de v<span class=\"_ _0\"></span>erkoop wer<span class=\"_ _2\"></span>d een aanvraag tot f<span class=\"_ _0\"></span>aillissement ingediend door<span class=\"_ _2\"></span> AgfaPhoto GmbH en een aantal v<span class=\"_ _2\"></span>an haar dochterven<span class=\"ws1\">-</span>nootschappen zow<span class=\"_ _0\"></span>el in Duitsland als in andere landen.<span class=\"_ _2\"></span> In verschillende landen werden g<span class=\"_ _0\"></span>erechtelijk<span class=\"_ _0\"></span>e procedures teg<span class=\"_ _0\"></span>en de Groep ingesp<span class=\"_ _0\"></span>annen. Dez<span class=\"_ _0\"></span>e procedur<span class=\"_ _0\"></span>es zijn intussen afgesloten,<span class=\"_ _0\"></span> met uitzondering v<span class=\"_ _2\"></span>an het volgende geschil.In verband met de<span class=\"_ _0\"></span>ze verk<span class=\"_ _2\"></span>oop diende de curator v<span class=\"_ _2\"></span>an AgfaPhoto GmbH verschillende a<span class=\"_ _0\"></span>anvr<span class=\"_ _0\"></span>agen tot arbitr<span class=\"_ _0\"></span>age in bij het ICC Internationale Arbitr<span class=\"_ _2\"></span>agehof in Parijs,<span class=\"_ _0\"></span> Frankrijk.<span class=\"_ _0\"></span> In de arbitrag<span class=\"_ _0\"></span>eprocedure ICC Nr<span class=\"_ _2\"></span>. 1<span class=\"_ _0\"></span>5362 v<span class=\"_ _0\"></span>order<span class=\"_ _0\"></span>de de curator<span class=\"_ _2\"></span> een vergoeding voor<span class=\"_ _0\"></span> vermeende onderkapitalisatie v<span class=\"_ _0\"></span>an AgfaPhoto GmbH alsmede voor<span class=\"_ _2\"></span> het vermeende veroorzaken v<span class=\"_ _2\"></span>an het faillissement van <span class=\"_ _0\"></span>AgfaPhoto GmbH.<span class=\"_ _0\"></span> In een einduitspraak<span class=\"_ _0\"></span> dd. 31 mei 2018 heeft het ICC <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ribunaal alle vorderin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de cura<span class=\"_ _0\"></span>tor afg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>wez<span class=\"_ _0\"></span>en en hem de verplichting opge<span class=\"_ _0\"></span>legd om A<span class=\"_ _0\"></span>gfa voor<span class=\"_ _2\"></span> een zeer belangrijk<span class=\"_ _0\"></span> deel v<span class=\"_ _0\"></span>an de kosten v<span class=\"_ _2\"></span>an Agfa in deze arbitr<span class=\"_ _2\"></span>age<span class=\"ws1\">-</span>procedure te <span class=\"_ _0\"></span>vergoeden.<span class=\"_ _2\"></span> In oktober 2018 heeft de cur<span class=\"_ _2\"></span>ator voor<span class=\"_ _0\"></span> een Duitse rechtbank<span class=\"_ _0\"></span> (\u2018Oberlandesgericht Fr<span class=\"_ _2\"></span>ankfurt<span class=\"_ _9\"></span>/Main<span class=\"_ _2\"></span>\u2019 of \u2018OL<span class=\"_ _0\"></span>G\u2019) een <span class=\"_ _0\"></span>verzoe<span class=\"_ _0\"></span>k tot nietigverklaring v<span class=\"_ _2\"></span>an de arbitrale einduitspra<span class=\"_ _0\"></span>ak ingediend.<span class=\"_ _2\"></span> Bij vonnis dd. 16 januari 20<span class=\"_ _0\"></span>20 heeft het OLG de arbitr<span class=\"_ _0\"></span>ale einduitspraak<span class=\"_ _0\"></span> dd. 31 mei 2018 nietig v<span class=\"_ _0\"></span>erklaard.<span class=\"_ _2\"></span> De betrokken Agfa-v<span class=\"_ _0\"></span>ennootschappen hebben tegen dit vonnis hoger<span class=\"_ _2\"></span> beroep aangetek<span class=\"_ _0\"></span>end voor<span class=\"_ _0\"></span> het \u2018Bundesgerichtshof\u2019<span class=\"_ _0\"></span> (\u2018BGH\u2019). Het BGH heeft het OL<span class=\"_ _0\"></span>G-vonnis bevestig<span class=\"_ _2\"></span>d bij besluit dd. 26 no<span class=\"_ _0\"></span>vember 2<span class=\"_ _0\"></span>020 da<span class=\"_ _0\"></span>t aan Agfa op 2<span class=\"_ _0\"></span>0 januari 2021 <span class=\"_ _0\"></span>werd me<span class=\"_ _0\"></span>degedeeld.<span class=\"_ _0\"></span> De betrokken <span class=\"_ _0\"></span>Agfa-vennootsch<span class=\"_ _0\"></span>appen hebben afge<span class=\"_ _0\"></span>zien van <span class=\"_ _0\"></span>het aantekenen v<span class=\"_ _2\"></span>an hoger beroep <span class=\"_ _0\"></span>voor het Duits F<span class=\"_ _2\"></span>ederaal Grondw<span class=\"_ _0\"></span>ettelijk Hof (\"Bundesv<span class=\"_ _0\"></span>erfassungs<span class=\"ws1\">-</span>gericht<span class=\"_ _2\"></span>\"). Bijgevolg is de einduitspr<span class=\"_ _0\"></span>aak dd. 31 mei 2<span class=\"_ _0\"></span>018 de\ue616nitief nietig. N<span class=\"_ _2\"></span>a een gefaalde poging tot verz<span class=\"_ _0\"></span>oening heeft de curator<span class=\"_ _2\"></span> van Agf<span class=\"_ _0\"></span>aPhoto GmbH een nieuwe arbitr<span class=\"_ _0\"></span>ageproce<span class=\"_ _0\"></span>dure voor<span class=\"_ _2\"></span> het ICC International Court of Arbitra<span class=\"_ _0\"></span>tion in april 2021 ingesteld (ICC Nr<span class=\"_ _2\"></span>. 2<span class=\"_ _0\"></span>6175) <span class=\"_ _0\"></span>waarbij hij opnieu<span class=\"_ _0\"></span>w verg<span class=\"_ _0\"></span>oeding eist v<span class=\"_ _0\"></span>oor beweer<span class=\"_ _2\"></span>de schade geleden door <span class=\"_ _0\"></span>vermeende onderkapi<span class=\"ws1\">-</span>talisatie v<span class=\"_ _0\"></span>an AgfaPhoto GmbH,<span class=\"_ _2\"></span> en bovendien terugbetaling v<span class=\"_ _0\"></span>an zijn kosten g<span class=\"_ _0\"></span>emaakt in de eerste arbitr<span class=\"_ _2\"></span>ageprocedure (ICC Nr<span class=\"_ _2\"></span>. 1536<span class=\"_ _0\"></span>2). Een ICC arbitr<span class=\"_ _2\"></span>agetribunaal met drie arbiters werd in de loop <span class=\"_ _0\"></span>van 20<span class=\"_ _2\"></span>21 samengesteld. In de loop v<span class=\"_ _2\"></span>an 2022 heeft de curator<span class=\"_ _2\"></span> zijn volledige verkl<span class=\"_ _0\"></span>aring v<span class=\"_ _0\"></span>an vorderin<span class=\"_ _0\"></span>g neergeleg<span class=\"_ _0\"></span>d en heeft Agf<span class=\"_ _0\"></span>a haar <span class=\"_ _0\"></span>verweerschrift neerge<span class=\"_ _0\"></span>legd.<span class=\"_ _0\"></span> In de loop van 2023 zal de cur<span class=\"_ _2\"></span>ator zijn repliek<span class=\"_ _0\"></span> neerleggen en zal Agf<span class=\"_ _0\"></span>a haar duplie<span class=\"_ _0\"></span>k neerleggen.<span class=\"_ _0\"></span> In het laatste k<span class=\"_ _2\"></span>wartaal v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>3 staat een hoorzitting gepland.<span class=\"_ _2\"></span> Agfa zal zich krachtig <span class=\"_ _0\"></span>verdedig<span class=\"_ _0\"></span>en in deze nieuw<span class=\"_ _0\"></span>e procedur<span class=\"_ _0\"></span>e.OverigeAndere juridische risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s van de Gr<span class=\"_ _0\"></span>oep betre\ue618en een g<span class=\"_ _0\"></span>eschil met een voormalige <span class=\"_ _0\"></span>verdeler<span class=\"_ _2\"></span> van producten v<span class=\"_ _2\"></span>an de Groep in <span class=\"_ _ce\"></span><span class=\"ws1\"> </span>Bolivi\u00eb<span class=\"_ _0\"></span>, die een compensatie claimt <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> contractbr<span class=\"_ _0\"></span>euk. De Groep meent da<span class=\"_ _0\"></span>t het in haar<span class=\"_ _0\"></span> verweer<span class=\"_ _0\"></span> in dit geschil over<span class=\"_ _2\"></span> vol<span class=\"ws1\">-</span>doende argumenten beschikt en <span class=\"_ _0\"></span>verdedigt h<span class=\"_ _0\"></span>aar be<span class=\"_ _0\"></span>langen kr<span class=\"_ _0\"></span>achtdadig<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__103": {
   "value": " <span class=\"_ _2\"></span>VERBINTENISSEN EN BUITENBALANSVERPLICHTINGEN45.<span class=\"_ _2\"></span>1 V<span class=\"_ _0\"></span>oorwaardelijke <span class=\"_ _9\"></span>verplichtingenDe voorwa<span class=\"_ _0\"></span>ardelijk<span class=\"_ _0\"></span>e verplichtingen v<span class=\"_ _0\"></span>loeiden volledig voort uit verbintenis<span class=\"_ _0\"></span>sen aan derden gegev<span class=\"_ _0\"></span>en en omv<span class=\"_ _0\"></span>atten:MILJOEN EURO<span class=\"_ _259\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _2cd\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Bankgaranties<span class=\"_ _142\"> </span>\ue61a\ue61f<span class=\"_ _1df\"> </span>\ue61a\ue617Overige<span class=\"_ _13e\"> </span>-<span class=\"_ _230\"> </span>-Bedrijfsgaranties<span class=\"_ _1c9\"> </span>\ue61d\ue61c\ue61c<span class=\"_ _317\"> </span>\ue61d\ue61c\ue616TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _25f\"> </span><span class=\"ls1 ws1\">\ue61f\ue61f\ue61e<span class=\"_ _317\"> </span>\ue61f\ue61f\ue61e</span>Bedrijfsgar<span class=\"_ _0\"></span>anties betre\ue618en door<span class=\"_ _0\"></span> de Onderneming gegev<span class=\"_ _0\"></span>en garanties n<span class=\"_ _0\"></span>amens haar dochtervennootsch<span class=\"_ _0\"></span>appen aan bank<span class=\"_ _0\"></span>en en hebben voorname<span class=\"_ _0\"></span>lijk betrekking op de <span class=\"_ _2\"></span>\u2018revolv<span class=\"_ _0\"></span>ing\u2019<span class=\"_ _2\"></span>-kredietfa<span class=\"_ _0\"></span>ciliteit (zie toelichting 38.1) en andere g<span class=\"_ _0\"></span>enegocieer<span class=\"_ _0\"></span>de kredietlijnen.Er zijn g<span class=\"_ _0\"></span>een aankoopv<span class=\"_ _0\"></span>erplichtingen in het kader<span class=\"_ _2\"></span> van belangrijk<span class=\"_ _0\"></span>e inv<span class=\"_ _0\"></span>esteringsprojecten w<span class=\"_ _2\"></span>aarvoor de respectieve contr<span class=\"_ _2\"></span>acten al wer<span class=\"_ _0\"></span>den toegekend of de or<span class=\"_ _0\"></span>ders wer<span class=\"_ _0\"></span>den geplaats<span class=\"_ _0\"></span>t. 45.2 Juridische risico\u2019<span class=\"_ _0\"></span>s/voorwaardelijke verplichtingenDe Groep is momenteel niet betrokk<span class=\"_ _2\"></span>en in een of<span class=\"_ _9\"></span> ander groot g<span class=\"_ _0\"></span>eschil, met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an het geschil in verb<span class=\"_ _0\"></span>and met de insolva<span class=\"_ _0\"></span>biliteit van Agf<span class=\"_ _0\"></span>aPhoto.AgfaPhotoIn verband met de <span class=\"_ _0\"></span>verkoop v<span class=\"_ _2\"></span>an de Consumer Imaging-a<span class=\"_ _0\"></span>ctiviteiten v<span class=\"_ _0\"></span>an (toenmalig<span class=\"_ _0\"></span>e) A<span class=\"_ _0\"></span>gfa-Gev<span class=\"_ _0\"></span>aert A<span class=\"_ _0\"></span>G en van sommig<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an haar<span class=\"_ _0\"></span> (toenmalige<span class=\"_ _2\"></span>) dochter<span class=\"_ _9\"></span>vennootschappen had de Gr<span class=\"_ _0\"></span>oep diverse contra<span class=\"_ _0\"></span>ctuele relaties af<span class=\"_ _0\"></span>gesloten met Agf<span class=\"_ _0\"></span>aPhoto Holding GmbH, A<span class=\"_ _0\"></span>gfaPhoto GmbH en hun dochtervennootschappen in v<span class=\"_ _0\"></span>erschillende landen (de A<span class=\"_ _0\"></span>gfaPhoto Groep).<span class=\"_ _2\"></span> Daarbij wer<span class=\"_ _0\"></span>d voorzien in de ov<span class=\"_ _0\"></span>erdr<span class=\"_ _0\"></span>acht v<span class=\"_ _0\"></span>an haar<span class=\"_ _0\"></span> Consumer<span class=\"_ _0\"></span> Imaging activiteiten,<span class=\"_ _0\"></span> inbegrepen activ<span class=\"_ _2\"></span>a, verplichtingen,<span class=\"_ _0\"></span> contra<span class=\"_ _0\"></span>cten en perso<span class=\"ws1\">-</span>neel naar<span class=\"_ _0\"></span> de vennootschappen behor<span class=\"_ _0\"></span>ende tot de Agf<span class=\"_ _0\"></span>aPhoto Groep.Na de v<span class=\"_ _0\"></span>erkoop wer<span class=\"_ _2\"></span>d een aanvraag tot f<span class=\"_ _0\"></span>aillissement ingediend door<span class=\"_ _2\"></span> AgfaPhoto GmbH en een aantal v<span class=\"_ _2\"></span>an haar dochterven<span class=\"ws1\">-</span>nootschappen zow<span class=\"_ _0\"></span>el in Duitsland als in andere landen.<span class=\"_ _2\"></span> In verschillende landen werden g<span class=\"_ _0\"></span>erechtelijk<span class=\"_ _0\"></span>e procedures teg<span class=\"_ _0\"></span>en de Groep ingesp<span class=\"_ _0\"></span>annen. Dez<span class=\"_ _0\"></span>e procedur<span class=\"_ _0\"></span>es zijn intussen afgesloten,<span class=\"_ _0\"></span> met uitzondering v<span class=\"_ _2\"></span>an het volgende geschil.In verband met de<span class=\"_ _0\"></span>ze verk<span class=\"_ _2\"></span>oop diende de curator v<span class=\"_ _2\"></span>an AgfaPhoto GmbH verschillende a<span class=\"_ _0\"></span>anvr<span class=\"_ _0\"></span>agen tot arbitr<span class=\"_ _0\"></span>age in bij het ICC Internationale Arbitr<span class=\"_ _2\"></span>agehof in Parijs,<span class=\"_ _0\"></span> Frankrijk.<span class=\"_ _0\"></span> In de arbitrag<span class=\"_ _0\"></span>eprocedure ICC Nr<span class=\"_ _2\"></span>. 1<span class=\"_ _0\"></span>5362 v<span class=\"_ _0\"></span>order<span class=\"_ _0\"></span>de de curator<span class=\"_ _2\"></span> een vergoeding voor<span class=\"_ _0\"></span> vermeende onderkapitalisatie v<span class=\"_ _0\"></span>an AgfaPhoto GmbH alsmede voor<span class=\"_ _2\"></span> het vermeende veroorzaken v<span class=\"_ _2\"></span>an het faillissement van <span class=\"_ _0\"></span>AgfaPhoto GmbH.<span class=\"_ _0\"></span> In een einduitspraak<span class=\"_ _0\"></span> dd. 31 mei 2018 heeft het ICC <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>ribunaal alle vorderin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de cura<span class=\"_ _0\"></span>tor afg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>wez<span class=\"_ _0\"></span>en en hem de verplichting opge<span class=\"_ _0\"></span>legd om A<span class=\"_ _0\"></span>gfa voor<span class=\"_ _2\"></span> een zeer belangrijk<span class=\"_ _0\"></span> deel v<span class=\"_ _0\"></span>an de kosten v<span class=\"_ _2\"></span>an Agfa in deze arbitr<span class=\"_ _2\"></span>age<span class=\"ws1\">-</span>procedure te <span class=\"_ _0\"></span>vergoeden.<span class=\"_ _2\"></span> In oktober 2018 heeft de cur<span class=\"_ _2\"></span>ator voor<span class=\"_ _0\"></span> een Duitse rechtbank<span class=\"_ _0\"></span> (\u2018Oberlandesgericht Fr<span class=\"_ _2\"></span>ankfurt<span class=\"_ _9\"></span>/Main<span class=\"_ _2\"></span>\u2019 of \u2018OL<span class=\"_ _0\"></span>G\u2019) een <span class=\"_ _0\"></span>verzoe<span class=\"_ _0\"></span>k tot nietigverklaring v<span class=\"_ _2\"></span>an de arbitrale einduitspra<span class=\"_ _0\"></span>ak ingediend.<span class=\"_ _2\"></span> Bij vonnis dd. 16 januari 20<span class=\"_ _0\"></span>20 heeft het OLG de arbitr<span class=\"_ _0\"></span>ale einduitspraak<span class=\"_ _0\"></span> dd. 31 mei 2018 nietig v<span class=\"_ _0\"></span>erklaard.<span class=\"_ _2\"></span> De betrokken Agfa-v<span class=\"_ _0\"></span>ennootschappen hebben tegen dit vonnis hoger<span class=\"_ _2\"></span> beroep aangetek<span class=\"_ _0\"></span>end voor<span class=\"_ _0\"></span> het \u2018Bundesgerichtshof\u2019<span class=\"_ _0\"></span> (\u2018BGH\u2019). Het BGH heeft het OL<span class=\"_ _0\"></span>G-vonnis bevestig<span class=\"_ _2\"></span>d bij besluit dd. 26 no<span class=\"_ _0\"></span>vember 2<span class=\"_ _0\"></span>020 da<span class=\"_ _0\"></span>t aan Agfa op 2<span class=\"_ _0\"></span>0 januari 2021 <span class=\"_ _0\"></span>werd me<span class=\"_ _0\"></span>degedeeld.<span class=\"_ _0\"></span> De betrokken <span class=\"_ _0\"></span>Agfa-vennootsch<span class=\"_ _0\"></span>appen hebben afge<span class=\"_ _0\"></span>zien van <span class=\"_ _0\"></span>het aantekenen v<span class=\"_ _2\"></span>an hoger beroep <span class=\"_ _0\"></span>voor het Duits F<span class=\"_ _2\"></span>ederaal Grondw<span class=\"_ _0\"></span>ettelijk Hof (\"Bundesv<span class=\"_ _0\"></span>erfassungs<span class=\"ws1\">-</span>gericht<span class=\"_ _2\"></span>\"). Bijgevolg is de einduitspr<span class=\"_ _0\"></span>aak dd. 31 mei 2<span class=\"_ _0\"></span>018 de\ue616nitief nietig. N<span class=\"_ _2\"></span>a een gefaalde poging tot verz<span class=\"_ _0\"></span>oening heeft de curator<span class=\"_ _2\"></span> van Agf<span class=\"_ _0\"></span>aPhoto GmbH een nieuwe arbitr<span class=\"_ _0\"></span>ageproce<span class=\"_ _0\"></span>dure voor<span class=\"_ _2\"></span> het ICC International Court of Arbitra<span class=\"_ _0\"></span>tion in april 2021 ingesteld (ICC Nr<span class=\"_ _2\"></span>. 2<span class=\"_ _0\"></span>6175) <span class=\"_ _0\"></span>waarbij hij opnieu<span class=\"_ _0\"></span>w verg<span class=\"_ _0\"></span>oeding eist v<span class=\"_ _0\"></span>oor beweer<span class=\"_ _2\"></span>de schade geleden door <span class=\"_ _0\"></span>vermeende onderkapi<span class=\"ws1\">-</span>talisatie v<span class=\"_ _0\"></span>an AgfaPhoto GmbH,<span class=\"_ _2\"></span> en bovendien terugbetaling v<span class=\"_ _0\"></span>an zijn kosten g<span class=\"_ _0\"></span>emaakt in de eerste arbitr<span class=\"_ _2\"></span>ageprocedure (ICC Nr<span class=\"_ _2\"></span>. 1536<span class=\"_ _0\"></span>2). Een ICC arbitr<span class=\"_ _2\"></span>agetribunaal met drie arbiters werd in de loop <span class=\"_ _0\"></span>van 20<span class=\"_ _2\"></span>21 samengesteld. In de loop v<span class=\"_ _2\"></span>an 2022 heeft de curator<span class=\"_ _2\"></span> zijn volledige verkl<span class=\"_ _0\"></span>aring v<span class=\"_ _0\"></span>an vorderin<span class=\"_ _0\"></span>g neergeleg<span class=\"_ _0\"></span>d en heeft Agf<span class=\"_ _0\"></span>a haar <span class=\"_ _0\"></span>verweerschrift neerge<span class=\"_ _0\"></span>legd.<span class=\"_ _0\"></span> In de loop van 2023 zal de cur<span class=\"_ _2\"></span>ator zijn repliek<span class=\"_ _0\"></span> neerleggen en zal Agf<span class=\"_ _0\"></span>a haar duplie<span class=\"_ _0\"></span>k neerleggen.<span class=\"_ _0\"></span> In het laatste k<span class=\"_ _2\"></span>wartaal v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>3 staat een hoorzitting gepland.<span class=\"_ _2\"></span> Agfa zal zich krachtig <span class=\"_ _0\"></span>verdedig<span class=\"_ _0\"></span>en in deze nieuw<span class=\"_ _0\"></span>e procedur<span class=\"_ _0\"></span>e.OverigeAndere juridische risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s van de Gr<span class=\"_ _0\"></span>oep betre\ue618en een g<span class=\"_ _0\"></span>eschil met een voormalige <span class=\"_ _0\"></span>verdeler<span class=\"_ _2\"></span> van producten v<span class=\"_ _2\"></span>an de Groep in <span class=\"_ _ce\"></span><span class=\"ws1\"> </span>Bolivi\u00eb<span class=\"_ _0\"></span>, die een compensatie claimt <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> contractbr<span class=\"_ _0\"></span>euk. De Groep meent da<span class=\"_ _0\"></span>t het in haar<span class=\"_ _0\"></span> verweer<span class=\"_ _0\"></span> in dit geschil over<span class=\"_ _2\"></span> vol<span class=\"ws1\">-</span>doende argumenten beschikt en <span class=\"_ _0\"></span>verdedigt h<span class=\"_ _0\"></span>aar be<span class=\"_ _0\"></span>langen kr<span class=\"_ _0\"></span>achtdadig<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__104": {
   "value": "De voorwa<span class=\"_ _0\"></span>ardelijk<span class=\"_ _0\"></span>e verplichtingen v<span class=\"_ _0\"></span>loeiden volledig voort uit verbintenis<span class=\"_ _0\"></span>sen aan derden gegev<span class=\"_ _0\"></span>en en omv<span class=\"_ _0\"></span>atten:MILJOEN EURO<span class=\"_ _259\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _2cd\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Bankgaranties<span class=\"_ _142\"> </span>\ue61a\ue61f<span class=\"_ _1df\"> </span>\ue61a\ue617Overige<span class=\"_ _13e\"> </span>-<span class=\"_ _230\"> </span>-Bedrijfsgaranties<span class=\"_ _1c9\"> </span>\ue61d\ue61c\ue61c<span class=\"_ _317\"> </span>\ue61d\ue61c\ue616TOT<span class=\"_ _0\"></span>AAL<span class=\"_ _25f\"> </span><span class=\"ls1 ws1\">\ue61f\ue61f\ue61e<span class=\"_ _317\"> </span>\ue61f\ue61f\ue61e</span>Bedrijfsgar<span class=\"_ _0\"></span>anties betre\ue618en door<span class=\"_ _0\"></span> de Onderneming gegev<span class=\"_ _0\"></span>en garanties n<span class=\"_ _0\"></span>amens haar dochtervennootsch<span class=\"_ _0\"></span>appen aan bank<span class=\"_ _0\"></span>en en hebben voorname<span class=\"_ _0\"></span>lijk betrekking op de <span class=\"_ _2\"></span>\u2018revolv<span class=\"_ _0\"></span>ing\u2019<span class=\"_ _2\"></span>-kredietfa<span class=\"_ _0\"></span>ciliteit (zie toelichting 38.1) en andere g<span class=\"_ _0\"></span>enegocieer<span class=\"_ _0\"></span>de kredietlijnen.Er zijn g<span class=\"_ _0\"></span>een aankoopv<span class=\"_ _0\"></span>erplichtingen in het kader<span class=\"_ _2\"></span> van belangrijk<span class=\"_ _0\"></span>e inv<span class=\"_ _0\"></span>esteringsprojecten w<span class=\"_ _2\"></span>aarvoor de respectieve contr<span class=\"_ _2\"></span>acten al wer<span class=\"_ _0\"></span>den toegekend of de or<span class=\"_ _0\"></span>ders wer<span class=\"_ _0\"></span>den geplaats<span class=\"_ _0\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__105": {
   "value": " INFORMA<span class=\"_ _2\"></span>TIEVERSCHAFFING OVER <span class=\"_ _2\"></span>VERBONDEN PAR<span class=\"_ _0\"></span>TIJEN46.<span class=\"_ _2\"></span>1 T<span class=\"_ _1\"></span>ransacties met b<span class=\"_ _9\"></span>estuurders en leden van het Executive Management (managers op sleutelposities)Het totaal v<span class=\"_ _0\"></span>an de beloningen v<span class=\"_ _0\"></span>oor man<span class=\"_ _0\"></span>agers op sleutelposities (e<span class=\"_ _0\"></span>xclusief patr<span class=\"_ _0\"></span>onale sociale bijdrag<span class=\"_ _0\"></span>en) opgenomen in de <span class=\"_ _0\"></span>winst- en verliesrek<span class=\"_ _2\"></span>ening bedraagt:\ue61f\ue61e\ue61f\ue61d<span class=\"_ _127\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>MILJOEN EUROBestuurders<span class=\"_ _29b\"> </span>Executive Management<span class=\"_ _29b\"> </span><span class=\"ffc\">Bestuurders<span class=\"_ _53\"> </span>Executive Management</span>Kortlopende personeelsbeloningen<span class=\"_ _da\"> </span>\ue61e,\ue618<span class=\"_ _b8\"> </span>\ue61a,\ue61a<span class=\"_ _b8\"> </span>\ue61e,\ue618<span class=\"_ _c5\"> </span>\ue61a,\ue61aOntslagvergoedingen<span class=\"_ _2fd\"> </span>-<span class=\"_ _1de\"> </span>-<span class=\"_ _1b5\"> </span>-<span class=\"_ _198\"> </span>-V<span class=\"_ _2\"></span>ergoedingen na uitdiensttreding<span class=\"_ _20d\"> </span>-<span class=\"_ _b8\"> </span>\ue61e,\ue61f<span class=\"_ _1de\"> </span>-<span class=\"_ _c5\"> </span>\ue61e,\ue61aOp aandelen gebaseerde betalingen<span class=\"_ _c2\"> </span>-<span class=\"_ _318\"> </span>\ue61e,\ue617<span class=\"_ _1de\"> </span>-<span class=\"_ _c5\"> </span>\ue61e,\ue61aTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _22e\"> </span><span class=\"ls1 ws1\">\ue61e,\ue618<span class=\"_ _b8\"> </span>\ue619,\ue61c<span class=\"_ _318\"> </span>\ue61e,\ue618<span class=\"_ _c5\"> </span>\ue61d,\ue617</span>Op 31 december 20<span class=\"_ _2\"></span>22 waren er<span class=\"_ _0\"></span> geen uitstaande lenin<span class=\"_ _0\"></span>gen ten behoeve v<span class=\"_ _2\"></span>an managers op sleutelposities. De <span class=\"_ _0\"></span>verplichtingen voor<span class=\"_ _0\"></span> vergoe<span class=\"_ _0\"></span>dingen na uitdiensttr<span class=\"_ _0\"></span>eding voor<span class=\"_ _2\"></span> de leden en de gepensioneerde leden v<span class=\"_ _2\"></span>an het Executive Management,<span class=\"_ _0\"></span> opge<span class=\"ws1\">-</span>nomen in de geconsolideerde b<span class=\"_ _0\"></span>alans op 31 december 2<span class=\"_ _0\"></span>022,<span class=\"_ _0\"></span> bedrag<span class=\"_ _0\"></span>en 11 miljoen euro<span class=\"_ _0\"></span>. Het totaal v<span class=\"_ _2\"></span>an de beloningen voor<span class=\"_ _0\"></span> managers op sleutelposities is ook<span class=\"_ _0\"></span> inbegrepen in het Remuner<span class=\"_ _0\"></span>atieverslag (zie p<span class=\"_ _2\"></span>. 291-2<span class=\"_ _0\"></span>96).46.2 T<span class=\"_ _1\"></span>ransacties met andere partijenT<span class=\"_ _2\"></span>ransacties met v<span class=\"_ _0\"></span>erwante partijen betr<span class=\"_ _0\"></span>e\ue618en voorname<span class=\"_ _0\"></span>lijk handelstr<span class=\"_ _2\"></span>ansacties.De Groep en haar<span class=\"_ _2\"></span> zakenpartner Shenzhen Br<span class=\"_ _0\"></span>other Gao Den<span class=\"_ _0\"></span>g Investment Gr<span class=\"_ _0\"></span>oup Co<span class=\"_ _0\"></span>. Ltd. he<span class=\"_ _0\"></span>bben hun activiteiten ge<span class=\"_ _0\"></span>bun<span class=\"ws1\">-</span>deld v<span class=\"_ _0\"></span>anaf 2010,<span class=\"_ _2\"></span> gericht op het versterken v<span class=\"_ _2\"></span>an de marktpositie v<span class=\"_ _0\"></span>an beide partners in Groot-China en de <span class=\"_ _0\"></span>ASEAN-regio<span class=\"_ _2\"></span>. Shenzhen Brother<span class=\"_ _0\"></span> Gao Deng Inv<span class=\"_ _0\"></span>estment Group Co<span class=\"_ _2\"></span>. Ltd. heeft een particip<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an 49% in Agf<span class=\"_ _0\"></span>a Graphics <span class=\"_ _0\"></span>Asia Ltd., de holding v<span class=\"_ _0\"></span>an de gecombineerde a<span class=\"_ _0\"></span>ctiviteiten v<span class=\"_ _0\"></span>an beide partijen.<span class=\"_ _0\"></span> In de loop van 2<span class=\"_ _0\"></span>019 transf<span class=\"_ _0\"></span>ereerde de Gr<span class=\"_ _0\"></span>oep twee dochter<span class=\"_ _0\"></span><span class=\"ws1\">-</span>vennootschappen naar<span class=\"_ _2\"></span> Agfa Graphics <span class=\"_ _0\"></span>Asia Ltd. In 201<span class=\"_ _0\"></span>9 richtte Agfa Gr<span class=\"_ _2\"></span>aphics Asia Ltd. een nieuwe v<span class=\"_ _0\"></span>ennootschap op<span class=\"_ _0\"></span>, Agf<span class=\"_ _0\"></span>a HuaGuang (Shang<span class=\"_ _0\"></span>hai) Graphics,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aarin Luck<span class=\"_ _0\"></span>y HuaGuang Gr<span class=\"_ _2\"></span>aphics Co. Ltd.<span class=\"_ _0\"></span> een aandeel v<span class=\"_ _0\"></span>an 49% heeft.<span class=\"_ _0\"></span> Deze str<span class=\"_ _2\"></span>ategische alliantie moet beide partners toela<span class=\"_ _0\"></span>ten groei te re<span class=\"_ _0\"></span>aliseren door<span class=\"_ _0\"></span> optimalisering v<span class=\"_ _0\"></span>an hun sterktes met betr<span class=\"_ _0\"></span>ekking tot produc<span class=\"ws1\">-</span>tie,<span class=\"_ _2\"></span> technologie en distributie van o\ue618set-producten en -diensten.<span class=\"_ _0\"></span> Zie ook toe<span class=\"_ _0\"></span>lichting 37<span class=\"_ _2\"></span>.8 \u2018Minderheidsbelan<span class=\"_ _0\"></span>gen<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.Onderstaande tabel g<span class=\"_ _0\"></span>eeft een overzicht <span class=\"_ _0\"></span>van de tr<span class=\"_ _2\"></span>ansactiewaarde en het opens<span class=\"_ _0\"></span>taand saldo tussen de Groep en ha<span class=\"_ _0\"></span>ar v<span class=\"_ _0\"></span>erbon<span class=\"ws1\">-</span>den partijen Shenzhen Brother<span class=\"_ _2\"></span> Gao Deng Investment Group C<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Ltd. en Luck<span class=\"_ _2\"></span>y HuaGuang Graphics Co<span class=\"_ _2\"></span>. Ltd. In de loop v<span class=\"_ _0\"></span>an 2022 <span class=\"_ _0\"></span>verwierf Shenzhen Brother<span class=\"_ _0\"></span> Gao Deng Inv<span class=\"_ _0\"></span>estment Group Co<span class=\"_ _2\"></span>. Ltd. een dividend v<span class=\"_ _2\"></span>an 10 miljoen euro (49%). In de loop van 2<span class=\"_ _0\"></span>022 w<span class=\"_ _0\"></span>erd aan Luck<span class=\"_ _2\"></span>y HuaGuang Graphics Co<span class=\"_ _2\"></span>. Ltd. een dividend ten belope <span class=\"_ _0\"></span>van 1 miljoen E<span class=\"_ _0\"></span>uro uitbetaald.T<span class=\"_ _2\"></span>ransactiewaarde per jaareinde<span class=\"_ _261\"> </span>Openstaand saldo per jaareindeMILJOEN EURO\ue61f\ue61e\ue61f\ue61d<span class=\"_ _24e\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f<span class=\"_ _1c5\"> </span></span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _231\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>V<span class=\"_ _2\"></span>erkopen aan Shenzhen Brother Gao Deng Investment Group Co<span class=\"_ _0\"></span>. Ltd.<span class=\"_ _89\"> </span>\ue61f\ue617<span class=\"_ _143\"> </span>\ue61d\ue616<span class=\"_ _ac\"> </span>\ue61c<span class=\"_ _2e1\"> </span>\ue61fV<span class=\"_ _2\"></span>erkopen aan Lucky HuaGuang Graphics Co. Ltd.<span class=\"_ _48\"> </span>\ue61d\ue61a<span class=\"_ _ac\"> </span>\ue61c<span class=\"_ _1a6\"> </span>\ue616<span class=\"_ _89\"> </span>\ue61dAankopen van Shenzhen Brother Gao Deng Investment Group C<span class=\"_ _2\"></span>o. Ltd.<span class=\"_ _143\"> </span>\ue618\ue61b<span class=\"_ _245\"> </span>\ue61b\ue61e<span class=\"_ _1a6\"> </span>\ue61d<span class=\"_ _89\"> </span>\ue61dAankopen van Lucky HuaGuang Graphics C<span class=\"_ _0\"></span>o. Ltd.<span class=\"_ _c2\"> </span>\ue61d\ue619\ue618<span class=\"_ _227\"> </span>\ue61d\ue617\ue618<span class=\"_ _245\"> </span>\ue617\ue61f<span class=\"_ _1b0\"> </span>\ue617\ue61fDividend<span class=\"_ _15b\"> </span>\ue618<span class=\"_ _143\"> </span>\ue61d\ue61d<span class=\"_ _1a6\"> </span>\ue61d<span class=\"_ _20b\"> </span>-V<span class=\"_ _2\"></span>oorschot<span class=\"_ _122\"> </span>-<span class=\"_ _8c\"> </span>-<span class=\"_ _143\"> </span>\ue61d\ue61e<span class=\"_ _2e1\"> </span>\ue619V<span class=\"_ _2\"></span>oorschotten met een openstaand saldo v<span class=\"_ _0\"></span>an 7 miljoen euro betre\ue618en lev<span class=\"_ _0\"></span>eranciers<span class=\"_ _0\"></span>voorschotten aan onderneming<span class=\"_ _0\"></span>en van de Shenzhen Brother<span class=\"_ _0\"></span> Gao Deng Group v<span class=\"_ _0\"></span>oor w<span class=\"_ _0\"></span>iens rek<span class=\"_ _0\"></span>ening de \ue616lmconversie pl<span class=\"_ _0\"></span>aatsv<span class=\"_ _0\"></span>indt en via w<span class=\"_ _0\"></span>ie ook aluminium wor<span class=\"_ _2\"></span>dt aangek<span class=\"_ _2\"></span>ocht. Dit voorschot met een openstaand saldo v<span class=\"_ _2\"></span>an 7 miljoen euro wordt ter<span class=\"_ _0\"></span>ugbetaald op basis v<span class=\"_ _2\"></span>an toekomstige \ue616lmvolumes g<span class=\"_ _0\"></span>elever<span class=\"_ _0\"></span>d aan Agf<span class=\"_ _0\"></span>a Graphics Asi<span class=\"_ _0\"></span>a Ltd. In de geconsolideer<span class=\"_ _0\"></span>de balans v<span class=\"_ _2\"></span>an de Groep wordt dit v<span class=\"_ _0\"></span>oorschot ger<span class=\"_ _0\"></span>ap<span class=\"ws1\">-</span>porteerd als <span class=\"_ _0\"></span>\u2018Overige a<span class=\"_ _0\"></span>ctiva<span class=\"_ _2\"></span>\u2019 (zie toelichtin<span class=\"_ _0\"></span>g 36).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__106": {
   "value": ". GEBEURTENISSEN<span class=\"_ _0\"></span> NA \ue604\ue690<span class=\"_ _0\"></span> DECEMBER \ue619\ue618<span class=\"_ _0\"></span>\ue619\ue619Er zijn g<span class=\"_ _0\"></span>een gebeurtenissen na 31 december<span class=\"_ _2\"></span> 2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__107": {
   "value": ".<span class=\"_ _0\"></span> INFORMA<span class=\"_ _2\"></span>TIE MET BETREKKING <span class=\"_ _2\"></span>TOT DE OPDRACHTEN EN<span class=\"_ _0\"></span> HONORARIA V<span class=\"_ _0\"></span>AN DE COMMISSARISDe honoraria met betr<span class=\"_ _0\"></span>ekking tot audit en aan audit g<span class=\"_ _0\"></span>erela<span class=\"_ _0\"></span>teerde presta<span class=\"_ _0\"></span>ties gelever<span class=\"_ _0\"></span>d door KPMG Be<span class=\"_ _0\"></span>drijfsrevisoren en zijn netwerk kan als <span class=\"_ _0\"></span>volgt gedetailleer<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den:EURO<span class=\"_ _112\"> </span>\ue61f\ue61e\ue61f\ue61d<span class=\"_ _24d\"> </span><span class=\"ffc\">\ue61f\ue61e\ue61f\ue61f</span>Bezoldiging van de commissaris voor de uitoefening van een mandaat van commissaris vo<span class=\"_ _9\"></span>or de V<span class=\"_ _2\"></span>ennootschap en de \ue614\ue617\ue61e.\ue61d\ue618\ue61e<span class=\"_ _80\"> </span>\ue617\ue614\ue61f.\ue618\ue61f\ue61eGroep (Belgi\u00eb)Bezoldiging van de commissaris voor uitzonderlijke werkzaamheden of bijzondere opdrachten uitgevoerd voor de V<span class=\"_ _2\"></span>enno<span class=\"_ _9\"></span>otschap en de GroepAndere controle<span class=\"_ _319\"> </span>\ue61f\ue618.\ue618\ue61e\ue61e<span class=\"_ _261\"> </span>\ue61f\ue61e.\ue61e\ue61e\ue61eBelastingadvies<span class=\"_ _279\"> </span>-<span class=\"_ _4a\"> </span>-Andere opdrachten buiten de revisorale<span class=\"_ _1d8\"> </span>-<span class=\"_ _164\"> </span>-SUBTOT<span class=\"_ _2\"></span>AAL<span class=\"_ _1a\"> </span>\ue617\ue61c\ue618.\ue614\ue618\ue61e<span class=\"_ _a4\"> </span>\ue61c.\ue61e\ue61e\ue61f.\ue618\ue61f\ue61eBezoldigingen van personen met wie de commissaris verbonden is voor de uito<span class=\"_ _9\"></span>efening van een mandaat van  \ue618\ue617\ue61c.\ue617\ue61c\ue61c<span class=\"_ _80\"> </span>\ue615\ue615\ue614.\ue619\ue617\ue619commissaris voor de Groep (Buitenlandse vennootschapp<span class=\"_ _9\"></span>en)Bezoldiging van personen met wie de commissaris verbonden is voor uitzonderlijke werkzaamheden  of bijzondere opdrachten uitgevoerd voor de Gro<span class=\"_ _9\"></span>ep (Belgi\u00eb en buitenlandse vennootschappen)Andere controle<span class=\"_ _319\"> </span>\ue61f\ue618.\ue61e\ue61e\ue61e<span class=\"_ _261\"> </span>\ue61f\ue618.\ue61e\ue619\ue61cBelastingadvies<span class=\"_ _25e\"> </span>\ue616\ue61c.\ue619\ue616\ue619<span class=\"_ _61\"> </span>\ue61d\ue61f\ue619.\ue616\ue61f\ue618Andere opdrachten buiten de revisorale<span class=\"_ _31a\"> </span>\ue61d\ue616\ue61b.\ue61f\ue61c\ue61c<span class=\"_ _80\"> </span>\ue61a\ue61c\ue61e.\ue61a\ue618\ue618SUBTOT<span class=\"_ _2\"></span>AAL<span class=\"_ _1a\"> </span>\ue614\ue61c\ue619.\ue617\ue619\ue615<span class=\"_ _a4\"> </span>\ue61c.\ue61f\ue61e\ue61c.\ue61d\ue618\ue61fTOT<span class=\"_ _0\"></span>AAL<span class=\"_ _66\"> </span><span class=\"ls1 ws1\">\ue61c.\ue616\ue61d\ue61e.\ue616\ue617\ue615<span class=\"_ _1bd\"> </span>\ue61f.\ue61f\ue61e\ue61d.\ue614\ue616\ue61f</span>De honoraria <span class=\"_ _0\"></span>voor de a<span class=\"_ _0\"></span>udit v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble staten bev<span class=\"_ _2\"></span>atten honoraria voor<span class=\"_ _2\"></span> de audit van de geconsolideer<span class=\"_ _0\"></span>de jaarrek<span class=\"_ _2\"></span>ening alsook de honor<span class=\"_ _0\"></span>aria voor<span class=\"_ _0\"></span> de audit v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble staten <span class=\"_ _0\"></span>van dochter<span class=\"_ _0\"></span>ondernemingen in Belgi\u00eb en in het buitenland.<span class=\"_ _0\"></span> De andere opdr<span class=\"_ _0\"></span>achten buiten de revisor<span class=\"_ _2\"></span>ale omvatten adv<span class=\"_ _0\"></span>iesverlenin<span class=\"_ _0\"></span>g in het kader <span class=\"_ _0\"></span>van speciale opdr<span class=\"_ _2\"></span>achten.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__108-1": {
   "value": "W<span class=\"_ _2\"></span>AARDERINGSREGELS\ue682\ue686<span class=\"_ _0\"></span>. W<span class=\"_ _2\"></span>AARDERINGSBASISDe geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening is opgesteld op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an historische kostprijs,<span class=\"_ _2\"></span> met uitzondering van de v<span class=\"_ _0\"></span>olgende v<span class=\"_ _2\"></span>an materieel belan<span class=\"_ _0\"></span>g zijnde balansposten: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Afgeleide \ue616nanci\u00eble instr<span class=\"_ _0\"></span>umenten worden g<span class=\"_ _0\"></span>ew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws50\">Niet-afgeleide \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a gewaar<span class=\"_ _2\"></span>deerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met verwerking v<span class=\"_ _2\"></span>an waar<span class=\"_ _0\"></span>deveranderin<span class=\"_ _0\"></span>gen in de wins<span class=\"_ _0\"></span>t- en </span></span>verliesrek<span class=\"_ _2\"></span>ening worden gew<span class=\"_ _2\"></span>aardeerd aan re\u00eb<span class=\"_ _0\"></span>le w<span class=\"_ _0\"></span>aarde; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws31\">Investering<span class=\"_ _0\"></span>en in aandelen en schuldinstrumenten aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>via de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span></span></span>deerd aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Uitgestelde ov<span class=\"_ _0\"></span>ernameprijs bij verwerving<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an ondernemingen w<span class=\"_ _0\"></span>ordt gew<span class=\"_ _2\"></span>aardeerd aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">V<span class=\"_ _2\"></span>erplichtingen voor<span class=\"_ _0\"></span> op aandelen geb<span class=\"_ _0\"></span>aseerde betalingen <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsb5\">Activa met betre<span class=\"_ _0\"></span>kking tot toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen en ander<span class=\"_ _0\"></span>e pensioenplannen wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble </span></span>wa<span class=\"_ _0\"></span>arde; en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws3c\">De contante waar<span class=\"_ _2\"></span>de van de brutov<span class=\"_ _0\"></span>erplichtingen uit toege<span class=\"_ _0\"></span>zegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en wordt bep<span class=\"_ _0\"></span>aald volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _0\"></span>projected </span></span>unit credit\u2019<span class=\"_ _2\"></span>-methode<span class=\"_ _2\"></span>..<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>GRONDSLAGEN VOOR FINANCI\u00cbLE VERSLAGGEVING50.<span class=\"_ _2\"></span>1 Consolidatieprincipes50.<span class=\"_ _2\"></span>1.1 BedrijfscombinatiesBedrijfscombinaties w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _2\"></span>t op basis van de ov<span class=\"_ _0\"></span>ernamemethode op overn<span class=\"_ _0\"></span>amedatum,<span class=\"_ _0\"></span> zijnde de datum w<span class=\"_ _0\"></span>aarop de zeggenschap o<span class=\"_ _0\"></span>vergaa<span class=\"_ _0\"></span>t naar<span class=\"_ _0\"></span> de Groep.<span class=\"_ _2\"></span> De Groep heeft zegg<span class=\"_ _0\"></span>enschap over<span class=\"_ _2\"></span> een entiteit indien zij op basis van ha<span class=\"_ _0\"></span>ar betrokk<span class=\"_ _2\"></span>enheid bij de entiteit is blootgesteld aan, dan wel r<span class=\"_ _0\"></span>echt heeft op,<span class=\"_ _2\"></span> variabele r<span class=\"_ _0\"></span>endementen en de mogelijkheid heeft die rendementen te be\u00efn<span class=\"_ _2\"></span>vloeden aan de hand van haar<span class=\"_ _0\"></span> zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de entiteit.Goodwill wor<span class=\"_ _2\"></span>dt niet afgeschreven maar<span class=\"_ _2\"></span> op bijzondere wa<span class=\"_ _0\"></span>ardevermindering g<span class=\"_ _0\"></span>etoetst, op j<span class=\"_ _0\"></span>aarlijkse basis en telk<span class=\"_ _2\"></span>ens er een aanw<span class=\"_ _0\"></span>ijzing bestaat dat de kas<span class=\"_ _0\"></span>stroomg<span class=\"_ _0\"></span>enererende eenheid w<span class=\"_ _2\"></span>aaraan goodw<span class=\"_ _0\"></span>ill werd toeg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end mogelijk een bijz<span class=\"_ _0\"></span>ondere wa<span class=\"_ _0\"></span>ardevermindering heef<span class=\"_ _0\"></span>t ondergaan.<span class=\"_ _0\"></span> Het onderzoek <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende eenheden op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>mindering wor<span class=\"_ _0\"></span>dt toegelicht in een da<span class=\"_ _0\"></span>artoe voorziene rubriek<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an deze gr<span class=\"_ _0\"></span>ondslagen. Goodw<span class=\"_ _0\"></span>ill wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d tegen kostprijs,<span class=\"_ _0\"></span> verminder<span class=\"_ _0\"></span>d met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oor ge<span class=\"_ _0\"></span>associeerde deelneming<span class=\"_ _0\"></span>en wordt het be<span class=\"_ _0\"></span>drag v<span class=\"_ _2\"></span>an de goodwill opgenomen in de boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an de investering<span class=\"_ _0\"></span>.De Groep w<span class=\"_ _2\"></span>aardeert de goodwill op ov<span class=\"_ _0\"></span>ernamedatum als v<span class=\"_ _0\"></span>olgt:  <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het totaal van de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de o<span class=\"_ _0\"></span>vergedr<span class=\"_ _2\"></span>agen vergoedin<span class=\"_ _0\"></span>g; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsf3\">het bedrag v<span class=\"_ _2\"></span>an enig minderheidsbelang in de overg<span class=\"_ _0\"></span>enomen partij en in een bedrijfscombinatie die in v<span class=\"_ _0\"></span>erschillende </span></span>fasen wor<span class=\"_ _2\"></span>dt gerealiseerd,<span class=\"_ _0\"></span> de re\u00eble w<span class=\"_ _2\"></span>aarde op de overn<span class=\"_ _0\"></span>amedatum v<span class=\"_ _2\"></span>an het voorheen aangehouden aandelenbel<span class=\"_ _0\"></span>ang v<span class=\"_ _0\"></span>an de overnemende p<span class=\"_ _0\"></span>artij in de overg<span class=\"_ _0\"></span>enomen partij; verminder<span class=\"_ _0\"></span>d met <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het nettosaldo van de v<span class=\"_ _0\"></span>erworven identi\ue616ceerbare activ<span class=\"_ _2\"></span>a en overgenomen v<span class=\"_ _0\"></span>erplichtingen.</span></span>Indien het belang v<span class=\"_ _2\"></span>an de Groep in de netto re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activ<span class=\"_ _0\"></span>a, v<span class=\"_ _0\"></span>erplichtingen en voorw<span class=\"_ _2\"></span>aardelijke verplichtingen,<span class=\"_ _2\"></span> de kostprijs van de be<span class=\"_ _0\"></span>drijfscombinatie overtr<span class=\"_ _0\"></span>eft, w<span class=\"_ _0\"></span>ordt dit surplus onmidde<span class=\"_ _0\"></span>llijk in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning opgenomen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorwaar<span class=\"_ _0\"></span>delijke te betalen v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den opgenomen in de balans aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _2\"></span>aarde op overna<span class=\"ws1\">-</span>medatum.<span class=\"_ _0\"></span> Wijzigin<span class=\"_ _0\"></span>gen aan de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an voorwaarde<span class=\"_ _0\"></span>lijke te betalen v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en, we<span class=\"_ _0\"></span>lke in de bal<span class=\"_ _0\"></span>ans als verplich<span class=\"ws1\">-</span>ting zijn opgenomen, w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _0\"></span>t via de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _0\"></span>ening.Overnamek<span class=\"_ _0\"></span>osten wor<span class=\"_ _0\"></span>den onmiddellijk in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening g<span class=\"_ _0\"></span>eboekt.50.<span class=\"_ _2\"></span>1.2 Be\u00ebindigde b<span class=\"_ _9\"></span>edrijfsactiviteitenEen be\u00ebindigde bedrijfsa<span class=\"_ _0\"></span>ctiviteit is een onderdeel <span class=\"_ _0\"></span>van het be<span class=\"_ _0\"></span>drijf van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> de activiteiten en kasstr<span class=\"_ _0\"></span>omen die duidelijk onderscheiden kunnen w<span class=\"_ _0\"></span>orden v<span class=\"_ _2\"></span>an de rest van de Gr<span class=\"_ _0\"></span>oep en die <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws31\">een belangrijk te onderscheiden onder<span class=\"_ _0\"></span>deel v<span class=\"_ _0\"></span>an de activiteiten v<span class=\"_ _0\"></span>ertegenw<span class=\"_ _0\"></span>oordigen of een belan<span class=\"_ _0\"></span>grijke geogr<span class=\"_ _2\"></span>a\ue616sche regio;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws93\">deel uitmaken v<span class=\"_ _2\"></span>an een geco\u00f6rdineerd plan om een onderscheiden dee<span class=\"_ _0\"></span>l van de a<span class=\"_ _0\"></span>ctiviteiten of een geogr<span class=\"_ _0\"></span>a\ue616sche regio af </span></span>te stoten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">een dochteronderneming is enkel <span class=\"_ _0\"></span>verworven met het oog op de wederverk<span class=\"_ _2\"></span>oop.</span></span>De classi\ue616catie als be\u00ebindig<span class=\"_ _0\"></span>de bedrijfsactiviteiten ge<span class=\"_ _0\"></span>beurt op de vroegste d<span class=\"_ _0\"></span>atum v<span class=\"_ _0\"></span>an ofwel afstoting ofwel het moment d<span class=\"_ _0\"></span>at de activiteiten v<span class=\"_ _0\"></span>oldoen aan de voorw<span class=\"_ _0\"></span>aarden om g<span class=\"_ _0\"></span>eclassi\ue616ceerd te w<span class=\"_ _0\"></span>orden als aang<span class=\"_ _0\"></span>ehouden voor<span class=\"_ _2\"></span> verkoop.<span class=\"_ _2\"></span> Ingeval dat de activiteiten gecl<span class=\"_ _0\"></span>assi\ue616ceerd w<span class=\"_ _0\"></span>orden als be\u00ebindig<span class=\"_ _0\"></span>de bedrijfsactiviteiten,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>den de verg<span class=\"_ _0\"></span>elijkende staten <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>winst- en verliesrek<span class=\"_ _2\"></span>ening en de niet-gerealiseer<span class=\"_ _0\"></span>de resultaten herwerk<span class=\"_ _0\"></span>t alsof de activiteiten reeds be\u00ebindig<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>an bij de aan<span class=\"ws1\">-</span>van<span class=\"_ _0\"></span>g van de ver<span class=\"_ _0\"></span>gelijk<span class=\"_ _0\"></span>ende periode.50.<span class=\"_ _2\"></span>1.3 V<span class=\"_ _2\"></span>erwerving van minderheidsb<span class=\"_ _9\"></span>elangenMinderheidsbelangen <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd teg<span class=\"_ _0\"></span>en het proportionele aandeel in de netto-identi\ue616ceerb<span class=\"_ _0\"></span>are activ<span class=\"_ _2\"></span>a van de ver<span class=\"_ _0\"></span><span class=\"ws1\">-</span>worven partij op o<span class=\"_ _0\"></span>vernamedatum.<span class=\"_ _2\"></span> V<span class=\"_ _2\"></span>eranderingen in het aandeel v<span class=\"_ _2\"></span>an de Groep in een dochteronderneming die niet leiden tot verlies v<span class=\"_ _0\"></span>an zeggenschap w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _0\"></span>t als eigenv<span class=\"_ _0\"></span>ermogenstr<span class=\"_ _0\"></span>ansacties. Bij verlies v<span class=\"_ _2\"></span>an zeggenschap worden alle activ<span class=\"_ _2\"></span>a en verplichting<span class=\"_ _0\"></span>en uitgeboek<span class=\"_ _0\"></span>t inclusief de minderheidsbelangen en ander<span class=\"_ _0\"></span>e componenten van het eig<span class=\"_ _0\"></span>en vermogen.<span class=\"_ _2\"></span> De re<span class=\"ws1\">-</span>sulterende w<span class=\"_ _0\"></span>inst of verlies w<span class=\"_ _0\"></span>ordt erkend in de <span class=\"_ _0\"></span>winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g.<span class=\"_ _0\"></span> Enig aangehouden bel<span class=\"_ _0\"></span>ang wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde w<span class=\"_ _0\"></span>anneer er<span class=\"_ _0\"></span> geen controle meer<span class=\"_ _2\"></span> is. 50.<span class=\"_ _2\"></span>1.4 Do<span class=\"_ _9\"></span>chterondernemingenDochterondernemingen zijn de<span class=\"_ _0\"></span>ze entiteiten w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> de Groep zeggensch<span class=\"_ _0\"></span>ap uitoefent. De Gr<span class=\"_ _0\"></span>oep heeft zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een entiteit indien zij op basis v<span class=\"_ _2\"></span>an haar betrokk<span class=\"_ _0\"></span>enheid bij de entiteit is blootgesteld aan,<span class=\"_ _0\"></span> dan wel r<span class=\"_ _0\"></span>echt heeft op<span class=\"_ _0\"></span>, v<span class=\"_ _2\"></span>ariabele rendementen en de mogelijkheid heef<span class=\"_ _0\"></span>t die rendementen te be\u00efnvloe<span class=\"_ _0\"></span>den aan de hand v<span class=\"_ _0\"></span>an haar<span class=\"_ _0\"></span> zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de en<span class=\"ws1\">-</span>titeit. De jaarr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de dochterondernemingen <span class=\"_ _0\"></span>worden in de consolida<span class=\"_ _0\"></span>tiekring opgenomen v<span class=\"_ _2\"></span>anaf de datum van verwerving tot het einde v<span class=\"_ _2\"></span>an de zeggenschap.Wijzigingen in het eigendomsbelang van een moedermaatschappij in een do<span class=\"_ _9\"></span>chteronderneming die niet tot een verlies van zeggenschap leidenWijziging<span class=\"_ _0\"></span>en in het eigendomsbelang <span class=\"_ _0\"></span>van een moe<span class=\"_ _0\"></span>dermaatschappij in een dochterondernemin<span class=\"_ _0\"></span>g die niet tot een verlies van z<span class=\"_ _0\"></span>eggenschap leiden,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den verwerkt als eig<span class=\"_ _0\"></span>envermog<span class=\"_ _0\"></span>ens-transa<span class=\"_ _0\"></span>cties (d.<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>.z. tr<span class=\"_ _0\"></span>ansacties v<span class=\"_ _0\"></span>an aandeelhouders in hun hoedanigheid v<span class=\"_ _2\"></span>an eigenaar). In der<span class=\"_ _0\"></span>gelijke oms<span class=\"_ _0\"></span>tandigheden moeten de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarden v<span class=\"_ _2\"></span>an de meerderheids- en minder<span class=\"ws1\">-</span>heidsbelangen <span class=\"_ _0\"></span>worden aan<span class=\"_ _0\"></span>gepast om de w<span class=\"_ _0\"></span>ijzigingen in hun r<span class=\"_ _0\"></span>elatieve bel<span class=\"_ _0\"></span>angen in de dochteronderneming <span class=\"_ _0\"></span>weer<span class=\"_ _0\"></span> te geven.<span class=\"_ _0\"></span> Aanpassing<span class=\"_ _0\"></span>en aan minderheidsbelangen,<span class=\"_ _2\"></span> als gevolg van <span class=\"_ _0\"></span>verrichtingen die niet leiden tot een v<span class=\"_ _0\"></span>erlies v<span class=\"_ _0\"></span>an zeggenschap<span class=\"_ _2\"></span>, zijn gebaseer<span class=\"_ _2\"></span>d op een proportioneel aandeel in het nettoactief v<span class=\"_ _0\"></span>an de dochteronderneming<span class=\"_ _0\"></span>. Elk ev<span class=\"_ _0\"></span>entueel verschil tus<span class=\"_ _0\"></span>sen het bedrag <span class=\"_ _0\"></span>waarmee de minderheidsbe<span class=\"_ _0\"></span>langen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>epast en de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de ontvangen of betaalde v<span class=\"_ _0\"></span>ergoedin<span class=\"_ _0\"></span>g, moet rechtstree<span class=\"_ _0\"></span>ks in het eigen v<span class=\"_ _0\"></span>ermogen wor<span class=\"_ _2\"></span>den verwerkt en aan de aandeelhouders <span class=\"_ _0\"></span>van de moederm<span class=\"_ _0\"></span>aatschappij w<span class=\"_ _0\"></span>orden toegewe<span class=\"_ _0\"></span>zen.50.<span class=\"_ _2\"></span>1.5 V<span class=\"_ _2\"></span>erlies van zeggenschapW<span class=\"_ _2\"></span>anneer een moederma<span class=\"_ _0\"></span>atschappij de zeggensch<span class=\"_ _0\"></span>ap over<span class=\"_ _0\"></span> een dochteronderneming v<span class=\"_ _0\"></span>erliest, neemt z<span class=\"_ _0\"></span>e op de datum w<span class=\"_ _0\"></span>aarop ze de zegg<span class=\"_ _0\"></span>enschap verliest de boek<span class=\"_ _2\"></span>waar<span class=\"_ _0\"></span>de van de a<span class=\"_ _0\"></span>ctiva en <span class=\"_ _0\"></span>verplichtingen v<span class=\"_ _2\"></span>an de dochteronderneming evenals de boek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an minderheidsbelangen in de voormalig<span class=\"_ _0\"></span>e dochteronderneming (met inbegrip v<span class=\"_ _2\"></span>an aan die minderheidsbelangen toerek<span class=\"_ _0\"></span>enbare componenten v<span class=\"_ _2\"></span>an niet-gerealiseer<span class=\"_ _0\"></span>de resultaten) niet l<span class=\"_ _0\"></span>anger<span class=\"_ _0\"></span> in de balans op<span class=\"_ _0\"></span>. Elk <span class=\"_ _0\"></span>verschil dat v<span class=\"_ _0\"></span>oortvloeit uit een verlies v<span class=\"_ _2\"></span>an zeggenschap wor<span class=\"_ _0\"></span>dt als een winst of v<span class=\"_ _0\"></span>erlies opgenomen. Elk<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tering die de Groep aanhoudt in de voormalige dochter<span class=\"_ _0\"></span>onderneming wor<span class=\"_ _0\"></span>dt opgenomen aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde op de datum <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>verlies v<span class=\"_ _0\"></span>an zeggenschap<span class=\"_ _2\"></span>. Na eerste opname wor<span class=\"_ _0\"></span>dt de inv<span class=\"_ _0\"></span>estering,<span class=\"_ _0\"></span> a\ue607ankelijk<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an het deelnemingspercentag<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> verwerk<span class=\"_ _0\"></span>t volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode of als een \ue616nancieel actief<span class=\"_ _0\"></span>.50.<span class=\"_ _2\"></span>1.6 Geasso<span class=\"_ _9\"></span>cieerde deelnemingenEen ge<span class=\"_ _0\"></span>associeerde deelnemin<span class=\"_ _0\"></span>g is een entiteit wa<span class=\"_ _0\"></span>arin de Onderneming invloe<span class=\"_ _0\"></span>d van <span class=\"_ _0\"></span>betekenis heeft en die g<span class=\"_ _0\"></span>een dochteron<span class=\"ws1\">-</span>derneming of belang in een joint v<span class=\"_ _0\"></span>enture is. <span class=\"_ _0\"></span>Als de Onderneming tussen 20% en 50% <span class=\"_ _0\"></span>van de stemr<span class=\"_ _0\"></span>echten v<span class=\"_ _0\"></span>an de deelne<span class=\"ws1\">-</span>ming aanhoudt, <span class=\"_ _0\"></span>wordt v<span class=\"_ _0\"></span>erondersteld d<span class=\"_ _0\"></span>at de Onderneming invloe<span class=\"_ _0\"></span>d van bete<span class=\"_ _0\"></span>kenis heeft.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>olgens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode wor<span class=\"_ _0\"></span>dt de inves<span class=\"_ _0\"></span>tering in een ge<span class=\"_ _0\"></span>associeerde deelneming bij eers<span class=\"_ _0\"></span>te opname gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _2\"></span>d aan de kostprijs. De k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _0\"></span>an de inves<span class=\"ws1\">-</span>tering omv<span class=\"_ _2\"></span>at transactiek<span class=\"_ _0\"></span>osten. Een in<span class=\"_ _0\"></span>vestering in een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming wor<span class=\"_ _2\"></span>dt verwerkt volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-me<span class=\"ws1\">-</span>thode v<span class=\"_ _0\"></span>anaf de datum w<span class=\"_ _0\"></span>aarop de in<span class=\"_ _0\"></span>vestering een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming wor<span class=\"_ _2\"></span>dt. Bij de verwerving v<span class=\"_ _0\"></span>an de inv<span class=\"_ _0\"></span>estering wordt een ev<span class=\"_ _0\"></span>entueel verschil tus<span class=\"_ _0\"></span>sen de kostprijs v<span class=\"_ _2\"></span>an de investering en het aandeel <span class=\"_ _0\"></span>van de Onderneming in de netto r<span class=\"_ _0\"></span>e\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activa en <span class=\"_ _0\"></span>verplichtingen v<span class=\"_ _2\"></span>an de geassocieer<span class=\"_ _0\"></span>de deelneming als volgt v<span class=\"_ _0\"></span>erwerkt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse4\">goodwill die betrekkin<span class=\"_ _0\"></span>g heeft op een geas<span class=\"_ _0\"></span>socieerde deelneming <span class=\"_ _0\"></span>wordt opg<span class=\"_ _0\"></span>enomen in de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de inves<span class=\"_ _0\"></span>tering;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws31\">elk surplus v<span class=\"_ _2\"></span>an het aandeel van de in<span class=\"_ _0\"></span>vesteerder<span class=\"_ _2\"></span> in de netto re\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activa en <span class=\"_ _0\"></span>verplichtingen </span></span>van de g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming ten op<span class=\"_ _0\"></span>zichte van de k<span class=\"_ _2\"></span>ostprijs van de inv<span class=\"_ _0\"></span>estering wor<span class=\"_ _2\"></span>dt als bate opgenomen bij de be<span class=\"ws1\">-</span>paling v<span class=\"_ _2\"></span>an het aandeel van de in<span class=\"_ _0\"></span>vesteer<span class=\"_ _0\"></span>der in de w<span class=\"_ _0\"></span>inst of het verlies v<span class=\"_ _2\"></span>an de geassocieerde deelnemin<span class=\"_ _0\"></span>g tijdens de periode wa<span class=\"_ _0\"></span>arin de investerin<span class=\"_ _0\"></span>g is verworven.Eliminatie van niet-gerealiseerde winsten en verliezen op transacties met geassocieerde deelnemingenWinsten en <span class=\"_ _0\"></span>verliezen die <span class=\"_ _0\"></span>voortvloeien uit <span class=\"_ _0\"></span>\u2018ups<span class=\"_ _0\"></span>tream<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>- en \u2018<span class=\"_ _2\"></span>downs<span class=\"_ _0\"></span>tream<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-tr<span class=\"_ _0\"></span>ansacties tussen de Onderneming (met inbegrip van zijn g<span class=\"_ _0\"></span>econsolideerde dochterondernemin<span class=\"_ _0\"></span>gen) en een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming wor<span class=\"_ _0\"></span>den alleen in de jaarre<span class=\"_ _0\"></span>kening v<span class=\"_ _2\"></span>an de<span class=\"_ _9\"></span> Onderneming ge\u00eblimineer<span class=\"_ _0\"></span>d ten belope v<span class=\"_ _0\"></span>an het belang v<span class=\"_ _2\"></span>an de Onderneming in de geassocieer<span class=\"_ _0\"></span>de deelneming.<span class=\"_ _2\"></span> Een voorbeeld van een <span class=\"_ _2\"></span>\u2018upstre<span class=\"_ _0\"></span>am<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-transactie is de verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a van een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming aan de Onderneming<span class=\"_ _2\"></span>. Een voorbeeld van een <span class=\"_ _2\"></span>\u2018<span class=\"_ _0\"></span>downstre<span class=\"_ _2\"></span>am<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>-transactie is de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an activa v<span class=\"_ _0\"></span>an de Onderneming aan een ge<span class=\"_ _2\"></span>associeerde deelneming.V<span class=\"_ _2\"></span>erlies van invloed van b<span class=\"_ _9\"></span>etekenis over de geassocieerde deelnemingV<span class=\"_ _2\"></span>anaf de datum w<span class=\"_ _0\"></span>aarop de Onderneming in<span class=\"_ _0\"></span>vloed v<span class=\"_ _2\"></span>an betekenis over<span class=\"_ _0\"></span> de geas<span class=\"_ _0\"></span>socieerde deelneming v<span class=\"_ _0\"></span>erliest, <span class=\"_ _0\"></span>wordt betr<span class=\"_ _0\"></span>ef<span class=\"ws1\">-</span>fende inv<span class=\"_ _0\"></span>estering verwerk<span class=\"_ _0\"></span>t conform IFRS 9.<span class=\"_ _0\"></span> Bij verlies v<span class=\"_ _2\"></span>an invloed van bete<span class=\"_ _0\"></span>kenis w<span class=\"_ _2\"></span>aardeert de Onderneming de inves<span class=\"_ _0\"></span>te<span class=\"ws1\">-</span>ring in voormalig<span class=\"_ _0\"></span>e geas<span class=\"_ _0\"></span>socieerde deelneming a<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.De Onderneming erkent in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening alle <span class=\"_ _0\"></span>verschillen tussen: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsbc\">de re\u00eble w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de o<span class=\"_ _0\"></span>verblijvende in<span class=\"_ _0\"></span>vestering en de ink<span class=\"_ _0\"></span>omsten uit de vervreemdin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an het belang in de ge<span class=\"_ _0\"></span>associeer<span class=\"_ _0\"></span><span class=\"ws1\">-</span></span></span>de deelneming; en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de investerin<span class=\"_ _0\"></span>g op de datum w<span class=\"_ _0\"></span>aarop de Onderneming zijn in<span class=\"_ _0\"></span>vloed v<span class=\"_ _2\"></span>an betekenis verliest.</span></span>De bedrag<span class=\"_ _0\"></span>en opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten met betre<span class=\"_ _0\"></span>kking tot geas<span class=\"_ _0\"></span>socieerde deelneming<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den op dezelf<span class=\"_ _0\"></span>de basis verwerk<span class=\"_ _2\"></span>t alsof<span class=\"_ _9\"></span> de geas<span class=\"_ _0\"></span>socieerde onderneming de desbetre\ue618<span class=\"_ _0\"></span>ende activa en <span class=\"_ _0\"></span>verplichtingen z<span class=\"_ _0\"></span>elf gedesin<span class=\"_ _0\"></span>ves<span class=\"ws1\">-</span>teerd zou he<span class=\"_ _0\"></span>bben.50.<span class=\"_ _2\"></span>1.7 Entiteiten en activiteiten waarover gezamenlijk de zeggenschap wordt uitgeoefendEen gezamenlijk<span class=\"_ _2\"></span>e overeenkomst is een o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omst w<span class=\"_ _0\"></span>aaro<span class=\"_ _0\"></span>ver t<span class=\"_ _0\"></span>wee of meerdere p<span class=\"_ _0\"></span>artijen gezamenlijk<span class=\"_ _0\"></span> zeggenschap uitoe<span class=\"ws1\">-</span>fenen. Ge<span class=\"_ _0\"></span>zamenlijk zeggensch<span class=\"_ _0\"></span>ap over<span class=\"_ _0\"></span> een over<span class=\"_ _0\"></span>eenkomst besta<span class=\"_ _0\"></span>at alleen w<span class=\"_ _0\"></span>anneer contr<span class=\"_ _2\"></span>actueel is vastges<span class=\"_ _0\"></span>teld dat beslissin<span class=\"ws1\">-</span>gen ov<span class=\"_ _0\"></span>er re<span class=\"_ _0\"></span>levante a<span class=\"_ _0\"></span>ctiviteiten met unanimiteit v<span class=\"_ _2\"></span>an de betrokken partijen k<span class=\"_ _0\"></span>unnen worden g<span class=\"_ _0\"></span>enomen. A\ue607<span class=\"_ _0\"></span>ankelijk<span class=\"_ _0\"></span> van de rechten en verplichtin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de betrokk<span class=\"_ _0\"></span>en partijen wor<span class=\"_ _0\"></span>dt een gezamenlijk<span class=\"_ _0\"></span>e over<span class=\"_ _0\"></span>eenkomst g<span class=\"_ _0\"></span>eklasseerd als een a<span class=\"_ _0\"></span>ctiviteit wa<span class=\"_ _0\"></span>arover<span class=\"_ _2\"></span> gezamenlijk de zegg<span class=\"_ _0\"></span>enschap wor<span class=\"_ _0\"></span>dt uitgeoefend of als een joint ventur<span class=\"_ _0\"></span>e.A. Activiteiten waarover gezamenlijk de zeggenschap wordt uitgeoefendEen activiteit w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> gezamenlijk<span class=\"_ _0\"></span> de zeggenschap <span class=\"_ _0\"></span>wordt uitg<span class=\"_ _0\"></span>eoefend, betr<span class=\"_ _0\"></span>eft een over<span class=\"_ _0\"></span>eenkomst w<span class=\"_ _2\"></span>aarbij de partijen geza<span class=\"ws1\">-</span>menlijk rechten hebben op de a<span class=\"_ _0\"></span>ctiva v<span class=\"_ _2\"></span>an de overeenk<span class=\"_ _0\"></span>omst en verplichting<span class=\"_ _0\"></span>en uit hoofde v<span class=\"_ _2\"></span>an de schulden van de over<span class=\"_ _0\"></span>een<span class=\"ws1\">-</span>komst.<span class=\"_ _0\"></span> De geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening omv<span class=\"_ _2\"></span>at de activa w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> de Groep zegg<span class=\"_ _0\"></span>enschap uitoefent en de verplichting<span class=\"_ _0\"></span>en die de Groep aanga<span class=\"_ _0\"></span>at bij de uitvoering v<span class=\"_ _2\"></span>an de gezamenlijke activ<span class=\"_ _0\"></span>iteit, even<span class=\"_ _0\"></span>als de kosten die de Gr<span class=\"_ _0\"></span>oep maakt en het aandee<span class=\"_ _0\"></span>l van de opbr<span class=\"_ _0\"></span>engsten dat de Gr<span class=\"_ _0\"></span>oep met de gezamenlijk<span class=\"_ _0\"></span>e activiteit v<span class=\"_ _0\"></span>erdient.B. Joint ventureEen joint ventur<span class=\"_ _0\"></span>e is een overeenk<span class=\"_ _2\"></span>omst waaro<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de Groep ge<span class=\"_ _0\"></span>zamenlijke zegg<span class=\"_ _0\"></span>enschap uitoefent, <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>door de Groep rechten heeft op de nettoactiv<span class=\"_ _2\"></span>a van de ov<span class=\"_ _0\"></span>ereenkomst.<span class=\"_ _2\"></span> De Groep neemt zijn belang op in een entiteit <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>over<span class=\"_ _2\"></span> gezamenlijk de zeggensch<span class=\"_ _0\"></span>ap wor<span class=\"_ _0\"></span>dt uitgeoefend volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019- methode (zie toelichting 50<span class=\"_ _0\"></span>.1.6).50.<span class=\"_ _2\"></span>1.8 Ge\u00eblimineerde transacties bij de consolidatieAlle intragr<span class=\"_ _0\"></span>oepsaldi en -transacties,<span class=\"_ _0\"></span> met inbegrip v<span class=\"_ _0\"></span>an niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten op intragr<span class=\"_ _0\"></span>oeptransacties en -div<span class=\"_ _0\"></span>iden<span class=\"ws1\">-</span>den, w<span class=\"_ _0\"></span>orden bij de opmaak<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de geconsolideerde ja<span class=\"_ _0\"></span>arrekenin<span class=\"_ _0\"></span>g ge\u00eblimineer<span class=\"_ _0\"></span>d. Niet-ger<span class=\"_ _0\"></span>ealiseerde <span class=\"_ _0\"></span>winsten en v<span class=\"_ _0\"></span>erliezen uit transacties binnen de Gr<span class=\"_ _0\"></span>oep die zijn opgenomen in de activ<span class=\"_ _2\"></span>a, zoals voorr<span class=\"_ _2\"></span>aden en vaste activ<span class=\"_ _2\"></span>a, worden <span class=\"_ _0\"></span>volledig ge\u00eb<span class=\"_ _0\"></span>limi<span class=\"ws1\">-</span>neerd.<span class=\"_ _0\"></span> Niet-gere<span class=\"_ _0\"></span>aliseerde w<span class=\"_ _0\"></span>insten uit transacties met <span class=\"_ _0\"></span>geassocieer<span class=\"_ _2\"></span>de deelnemingen worden g<span class=\"_ _0\"></span>e\u00eblimineerd na<span class=\"_ _0\"></span>ar r<span class=\"_ _0\"></span>atio v<span class=\"_ _2\"></span>an het belang dat de Gr<span class=\"_ _0\"></span>oep in de entiteit heeft. Niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de verlie<span class=\"_ _0\"></span>zen wor<span class=\"_ _0\"></span>den op deze<span class=\"_ _0\"></span>lfde wijz<span class=\"_ _0\"></span>e ge\u00eblimineerd als niet-g<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>a<span class=\"ws1\">-</span>liseerde w<span class=\"_ _0\"></span>insten, maar<span class=\"_ _2\"></span> alleen voor zo<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> er g<span class=\"_ _0\"></span>een aanwijzin<span class=\"_ _0\"></span>g is voor<span class=\"_ _0\"></span> een bijzondere w<span class=\"_ _2\"></span>aardevermindering<span class=\"_ _0\"></span>.50.2 V<span class=\"_ _0\"></span>reemde <span class=\"_ _9\"></span>valutaElementen opgenomen in de jaarr<span class=\"_ _0\"></span>ekening v<span class=\"_ _2\"></span>an de entiteiten van de Groep <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd in de <span class=\"_ _0\"></span>valuta v<span class=\"_ _2\"></span>an de pri<span class=\"ws1\">-</span>maire economische omg<span class=\"_ _0\"></span>eving w<span class=\"_ _2\"></span>aarin de entiteit actief is (de functionele v<span class=\"_ _0\"></span>aluta). De g<span class=\"_ _0\"></span>econsolideerde jaarr<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>wordt voorges<span class=\"_ _0\"></span>teld in euro die de functionele v<span class=\"_ _2\"></span>aluta en presentatievaluta <span class=\"_ _0\"></span>van de Onderneming is.50.2.<span class=\"_ _2\"></span>1 V<span class=\"_ _2\"></span>errichtingen in vreemde valutaAlle verrichting<span class=\"_ _0\"></span>en in andere dan de functionele <span class=\"_ _0\"></span>valuta zijn v<span class=\"_ _0\"></span>errichtingen in v<span class=\"_ _0\"></span>reemde v<span class=\"_ _0\"></span>aluta. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>errichtingen in vreemde v<span class=\"_ _2\"></span>aluta worden om<span class=\"_ _0\"></span>gerek<span class=\"_ _0\"></span>end in de functionele v<span class=\"_ _2\"></span>aluta op basis van de w<span class=\"_ _0\"></span>isselkoers die g<span class=\"_ _0\"></span>eldt op de transa<span class=\"_ _0\"></span>ctiedatum. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>alutakoersv<span class=\"_ _0\"></span>er<span class=\"ls1 ws1\">-</span>schillen als gevolg v<span class=\"_ _2\"></span>an de afwikkeling v<span class=\"_ _2\"></span>an dergelijke verrichtin<span class=\"_ _0\"></span>gen en v<span class=\"_ _0\"></span>an de omrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an monetaire activ<span class=\"_ _2\"></span>a en verplich<span class=\"ls1 ws1\">-</span>tingen uitge<span class=\"_ _0\"></span>drukt in vr<span class=\"_ _0\"></span>eemde v<span class=\"_ _0\"></span>aluta aan slotkoers w<span class=\"_ _0\"></span>orden in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen. Echter<span class=\"_ _2\"></span> de vreemde valutak<span class=\"_ _2\"></span>oersresultaten die voortvloeien uit de v<span class=\"_ _0\"></span>olgende tr<span class=\"_ _0\"></span>ansacties wor<span class=\"_ _0\"></span>den erkend in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws11d\">een investering in eig<span class=\"_ _0\"></span>en-vermogensins<span class=\"_ _0\"></span>trumenten aangeduid als a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen via de </span></span>niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten, beh<span class=\"_ _0\"></span>alve in het gev<span class=\"_ _2\"></span>al van een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlies w<span class=\"_ _2\"></span>aarbij de valuta<span class=\"_ _0\"></span>ver<span class=\"ws1\">-</span>schillen die in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten opgenomen w<span class=\"_ _2\"></span>aren, gehercl<span class=\"_ _0\"></span>assi\ue616ceerd w<span class=\"_ _0\"></span>orden naar<span class=\"_ _2\"></span> de winst- en verlies<span class=\"ws1\">-</span>rek<span class=\"_ _0\"></span>ening; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">kasstroomafde<span class=\"_ _0\"></span>kkingen voor<span class=\"_ _2\"></span> zover<span class=\"_ _0\"></span> deze als e\ue618ectief beschouw<span class=\"_ _2\"></span>d worden.</span></span>Niet-monetaire posten die in vr<span class=\"_ _0\"></span>eemde v<span class=\"_ _0\"></span>aluta wor<span class=\"_ _0\"></span>den uitgedruk<span class=\"_ _0\"></span>t en tegen historische kos<span class=\"_ _0\"></span>tprijs wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d, w<span class=\"_ _0\"></span>or<span class=\"ws1\">-</span>den omgere<span class=\"_ _0\"></span>kend op basis v<span class=\"_ _2\"></span>an de wisselkoers die g<span class=\"_ _0\"></span>eldt op de transa<span class=\"_ _0\"></span>ctiedatum.50.2.2 Buitenlandse activiteitenEen buitenlandse activiteit is een entiteit die een dochter<span class=\"_ _0\"></span>onderneming,<span class=\"_ _0\"></span> ge<span class=\"_ _0\"></span>associeerde deelneming<span class=\"_ _2\"></span>, joint venture of \ue616liaal van de <span class=\"_ _0\"></span>verslaggev<span class=\"_ _0\"></span>ende entiteit is en w<span class=\"_ _0\"></span>aarvan de activ<span class=\"_ _0\"></span>iteiten zijn gebaseer<span class=\"_ _2\"></span>d of<span class=\"_ _9\"></span> wor<span class=\"_ _0\"></span>den uitgevoer<span class=\"_ _0\"></span>d in een andere v<span class=\"_ _2\"></span>aluta dan euro<span class=\"_ _0\"></span>.De resultaten en \ue616nanci\u00eb<span class=\"_ _0\"></span>le positie van al de gr<span class=\"_ _0\"></span>oepsondernemingen w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>oor consolidatie<span class=\"_ _0\"></span>doeleinden omger<span class=\"_ _0\"></span>ekend in de presentatiev<span class=\"_ _2\"></span>aluta op de volgende wijze: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">de activa en v<span class=\"_ _0\"></span>erplichtingen w<span class=\"_ _0\"></span>orden omg<span class=\"_ _0\"></span>erekend teg<span class=\"_ _0\"></span>en de slotkoers op r<span class=\"_ _0\"></span>apporteringsdatum;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsc2\">de baten en lasten w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>oor elk<span class=\"_ _0\"></span>e winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>ening omger<span class=\"_ _0\"></span>ekend teg<span class=\"_ _0\"></span>en de gemiddelde koers o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> het boekjaar; </span></span>en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws4a\">de componenten van het eig<span class=\"_ _0\"></span>en vermogen w<span class=\"_ _0\"></span>orden omg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end aan historische koersen met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an de bewe<span class=\"ws1\">-</span></span></span>gingen v<span class=\"_ _2\"></span>an het jaar die wor<span class=\"_ _0\"></span>den omger<span class=\"_ _0\"></span>ekend aan k<span class=\"_ _0\"></span>oersen die de koers op tr<span class=\"_ _0\"></span>ansactiedatum ben<span class=\"_ _0\"></span>adert.Alle resulterende <span class=\"_ _0\"></span>valutak<span class=\"_ _0\"></span>oersv<span class=\"_ _0\"></span>erschillen worden als een afz<span class=\"_ _0\"></span>onderlijke component in het eig<span class=\"_ _0\"></span>en vermogen onder<span class=\"_ _2\"></span> \u2018V<span class=\"_ _2\"></span>aluta<span class=\"ws1\">-</span>koers<span class=\"_ _0\"></span>verschillen<span class=\"_ _2\"></span>\u2019 opgenomen.<span class=\"_ _2\"></span> Het bedrag dat toewijsb<span class=\"_ _0\"></span>aar is aan minderheidsbe<span class=\"_ _0\"></span>langen w<span class=\"_ _0\"></span>ordt opgenomen als dee<span class=\"_ _0\"></span>l van de minderheidsbelangen.Bij het afstoten v<span class=\"_ _0\"></span>an een buitenlandse activiteit moet het cumula<span class=\"_ _0\"></span>tieve bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an de valutak<span class=\"_ _2\"></span>oersverschillen dat verb<span class=\"_ _0\"></span>and houdt met die buitenlandse activiteit,<span class=\"_ _0\"></span> opgenomen in niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten en v<span class=\"_ _0\"></span>erwerkt in de afzonderlijk<span class=\"_ _0\"></span>e com<span class=\"ws1\">-</span>ponent v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en, w<span class=\"_ _0\"></span>orden ov<span class=\"_ _0\"></span>ergeboek<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en naar<span class=\"_ _0\"></span> de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening (als een herclassi\ue616catie-a<span class=\"_ _0\"></span>anpassing) op het ogenblik dat de <span class=\"_ _0\"></span>winst of het verlies op de afs<span class=\"_ _0\"></span>toting wor<span class=\"_ _0\"></span>dt opgenomen.Bij gedeeltelijk<span class=\"_ _2\"></span>e afstoting van een dochterondernemin<span class=\"_ _0\"></span>g die een buitenlandse activiteit om<span class=\"_ _0\"></span>vat,<span class=\"_ _2\"></span> moet de entiteit het even<span class=\"ws1\">-</span>redige dee<span class=\"_ _0\"></span>l van het cumul<span class=\"_ _0\"></span>atieve bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an de v<span class=\"_ _0\"></span>alutakoersv<span class=\"_ _0\"></span>erschillen, opg<span class=\"_ _0\"></span>enomen in niet-gere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten, toewij<span class=\"ws1\">-</span>zen aan de minderheidsbelan<span class=\"_ _0\"></span>gen in die buitenlandse activiteit.<span class=\"_ _2\"></span> Bij elke andere gedeelte<span class=\"_ _0\"></span>lijke afstoting v<span class=\"_ _2\"></span>an een buitenlandse activiteit moet de entiteit alleen het evenr<span class=\"_ _0\"></span>edig deel v<span class=\"_ _2\"></span>an het cumulatieve bedrag v<span class=\"_ _2\"></span>an de valutak<span class=\"_ _0\"></span>oersverschillen,<span class=\"_ _0\"></span> opgenomen in niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten, o<span class=\"_ _0\"></span>verboeken n<span class=\"_ _0\"></span>aar de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _2\"></span>.Elke v<span class=\"_ _0\"></span>ermindering v<span class=\"_ _0\"></span>an het belang in een buitenlandse activ<span class=\"_ _0\"></span>iteit wor<span class=\"_ _0\"></span>dt beschouwd als een g<span class=\"_ _0\"></span>edeeltelijk<span class=\"_ _0\"></span>e afstoting v<span class=\"_ _0\"></span>an een buitenlandse activiteit,<span class=\"_ _0\"></span> met uitzondering v<span class=\"_ _2\"></span>an verminderingen die leiden tot: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het verlies v<span class=\"_ _0\"></span>an zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een dochteronderneming die een buitenlandse activ<span class=\"_ _0\"></span>iteit omv<span class=\"_ _2\"></span>at;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het verlies v<span class=\"_ _0\"></span>an invloed <span class=\"_ _0\"></span>van bete<span class=\"_ _0\"></span>kenis ov<span class=\"_ _0\"></span>er een ge<span class=\"_ _2\"></span>associeerde deelneming die een buitenlandse activiteit om<span class=\"_ _2\"></span>vat; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws80\">het verlies v<span class=\"_ _0\"></span>an gezamenlijk<span class=\"_ _0\"></span>e zeggensch<span class=\"_ _0\"></span>ap over<span class=\"_ _0\"></span> een over<span class=\"_ _0\"></span>eenkomst w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> twee of meer<span class=\"_ _0\"></span>dere partijen ge<span class=\"_ _0\"></span>zamenlijk zeg<span class=\"ws1\">-</span></span></span>genschap uitoefenen.Deze g<span class=\"_ _0\"></span>edeeltelijke afn<span class=\"_ _0\"></span>amen v<span class=\"_ _0\"></span>an belangen in buitenlandse a<span class=\"_ _0\"></span>ctiviteiten wor<span class=\"_ _0\"></span>den administr<span class=\"_ _0\"></span>atief verwerk<span class=\"_ _0\"></span>t als afstotingen w<span class=\"_ _2\"></span>at leidt tot een herclassi\ue616catie-a<span class=\"_ _0\"></span>anpassing v<span class=\"_ _2\"></span>an de valutakoers<span class=\"_ _2\"></span>verschillen op deze buitenlandse activiteiten,<span class=\"_ _0\"></span> opgenomen in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten, na<span class=\"_ _0\"></span>ar de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>.50.3 Opbrengsten uit contracten met klantenOpbrengsten uit contr<span class=\"_ _2\"></span>acten met klanten worden erk<span class=\"_ _0\"></span>end volgens de principes z<span class=\"_ _0\"></span>oals gestipuleer<span class=\"_ _0\"></span>d in IFRS 15 <span class=\"ff11\">Opbr<span class=\"_ _0\"></span>engst<span class=\"_ _0\"></span>en uit </span>contrac<span class=\"_ _0\"></span>ten met klanten<span class=\"ff1 ws1d\">.<span class=\"_ _2\"></span> Deze standaard intr<span class=\"_ _0\"></span>oduceert een vijfstappen aanp<span class=\"_ _0\"></span>ak in de bepalin<span class=\"_ _0\"></span>g van de methode <span class=\"_ _0\"></span>voor het boe<span class=\"_ _0\"></span>ken </span>van opbr<span class=\"_ _0\"></span>engsten: als eerste stap dient het contr<span class=\"_ _2\"></span>act met de klant ge\u00efdenti\ue616ceerd te wor<span class=\"_ _2\"></span>den, nadien dienen de prestatiev<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>plichtingen in het contr<span class=\"_ _0\"></span>act bepaald te w<span class=\"_ _0\"></span>orden,<span class=\"_ _0\"></span> in een derde stap dient de tr<span class=\"_ _2\"></span>ansactieprijs bepaald te worden,<span class=\"_ _0\"></span> nadien w<span class=\"_ _0\"></span>ordt de transactieprijs toeg<span class=\"_ _0\"></span>ewez<span class=\"_ _0\"></span>en aan de prestatiev<span class=\"_ _0\"></span>erplichtingen in het contr<span class=\"_ _0\"></span>act en als laatste s<span class=\"_ _0\"></span>tap wor<span class=\"_ _0\"></span>den de opbrengsten geboek<span class=\"_ _0\"></span>t w<span class=\"_ _0\"></span>anneer de entiteit een pr<span class=\"_ _0\"></span>estatieverplichting v<span class=\"_ _0\"></span>ervult. De standa<span class=\"_ _0\"></span>ard bepa<span class=\"_ _0\"></span>alt tevens dat de opbren<span class=\"_ _0\"></span>gsten dienen geboek<span class=\"_ _0\"></span>t te wor<span class=\"_ _0\"></span>den op een bepaald moment of gespr<span class=\"_ _0\"></span>eid over<span class=\"_ _0\"></span> een bepaalde periode<span class=\"_ _2\"></span>.Opbrengsten w<span class=\"_ _0\"></span>orden ge<span class=\"_ _0\"></span>boekt na af<span class=\"_ _0\"></span>trek v<span class=\"_ _2\"></span>an omzetbelastingen,<span class=\"_ _0\"></span> korting<span class=\"_ _0\"></span>en en rab<span class=\"_ _0\"></span>atten.De Groep hanteert een v<span class=\"_ _0\"></span>erschillende aanpak w<span class=\"_ _2\"></span>at betreft de erkenning in opbr<span class=\"_ _0\"></span>engsten uit de verk<span class=\"_ _2\"></span>oop van goeder<span class=\"_ _0\"></span>en, uit de verk<span class=\"_ _0\"></span>oop van diens<span class=\"_ _0\"></span>ten en uit de verk<span class=\"_ _0\"></span>oop van o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten w<span class=\"_ _2\"></span>aarin meerdere goeder<span class=\"_ _0\"></span>en en/<span class=\"_ _2\"></span>of diensten samen aan de koper<span class=\"_ _0\"></span> worden aan<span class=\"_ _0\"></span>geboden.Opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an goederen bev<span class=\"_ _0\"></span>atten opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an consumptiegoederen, chemicali\u00ebn,<span class=\"_ _2\"></span> vervan<span class=\"_ _0\"></span>gingsonderdelen,<span class=\"_ _0\"></span> apart v<span class=\"_ _0\"></span>erkochte appar<span class=\"_ _2\"></span>atuur en softw<span class=\"_ _0\"></span>arelicenties.<span class=\"_ _0\"></span> Opbrengsten uit dienstv<span class=\"_ _0\"></span>erlening bev<span class=\"_ _0\"></span>at diensten met betrekking tot de install<span class=\"_ _0\"></span>atie,<span class=\"_ _2\"></span> onderhoud en dienstverlening na verk<span class=\"_ _0\"></span>oop.<span class=\"_ _0\"></span> De Groep sluit tevens o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten af wa<span class=\"_ _0\"></span>arin meerdere g<span class=\"_ _0\"></span>oederen en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den aan de koper<span class=\"_ _2\"></span> (\u2018multiple-element arr<span class=\"_ _0\"></span>angements<span class=\"_ _0\"></span>\u2019). Deze o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten omv<span class=\"_ _2\"></span>atten de verkoop v<span class=\"_ _2\"></span>an software<span class=\"_ _2\"></span>, licenties, har<span class=\"_ _0\"></span>dwar<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> installatiediens<span class=\"_ _0\"></span>ten, onderhoud en dienst<span class=\"ws1\">-</span>verlening na v<span class=\"_ _0\"></span>erkoop<span class=\"_ _0\"></span>. De aan kl<span class=\"_ _0\"></span>anten gefactur<span class=\"_ _0\"></span>eerde vervoersk<span class=\"_ _2\"></span>osten worden geboe<span class=\"_ _0\"></span>kt in opbrengs<span class=\"_ _0\"></span>ten in de periode.A. <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>erkoop van goederenOmzet uit de verk<span class=\"_ _2\"></span>oop van goeder<span class=\"_ _0\"></span>en wordt erk<span class=\"_ _2\"></span>end op het moment dat de controle van de g<span class=\"_ _0\"></span>oederen ov<span class=\"_ _0\"></span>ergaat op de klant en wanneer<span class=\"_ _2\"></span> er geen onzek<span class=\"_ _0\"></span>erheid bestaat omtr<span class=\"_ _0\"></span>ent de inning v<span class=\"_ _0\"></span>an de verk<span class=\"_ _0\"></span>oopprijs. In de bepaling of de inning <span class=\"_ _0\"></span>van de v<span class=\"_ _0\"></span>erkoop<span class=\"ws1\">-</span>prijs al dan niet w<span class=\"_ _0\"></span>aarschijnlijk is,<span class=\"_ _0\"></span> houdt de Groep rek<span class=\"_ _0\"></span>ening met de krediet<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>digheid van de klant en diens intentie tot betalen v<span class=\"_ _0\"></span>an de verk<span class=\"_ _0\"></span>oopprijs op vervald<span class=\"_ _0\"></span>ag.<span class=\"_ _0\"></span> Omzet uit de verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an goederen <span class=\"_ _0\"></span>wordt onder<span class=\"_ _2\"></span> de huidige IFRS 15 standaar<span class=\"_ _0\"></span>d erkend op een speci\ue616ek<span class=\"_ _0\"></span> tijdstip,<span class=\"_ _0\"></span> zijnde het moment v<span class=\"_ _0\"></span>an levering re<span class=\"_ _0\"></span>kening houdend met de g<span class=\"_ _0\"></span>eldende incoterms. Omzet uit de verk<span class=\"_ _0\"></span>oop van ap<span class=\"_ _0\"></span>art verk<span class=\"_ _0\"></span>ochte softw<span class=\"_ _0\"></span>arelicenties w<span class=\"_ _0\"></span>ordt erk<span class=\"_ _0\"></span>end op een speci\ue616ek tijdstip<span class=\"_ _0\"></span>, zijnde op het moment v<span class=\"_ _2\"></span>an de levering v<span class=\"_ _2\"></span>an de source key aan de klant.<span class=\"_ _0\"></span> Opbrengstenerk<span class=\"_ _0\"></span>enning op een speci\ue616ek tijdstip is ter<span class=\"_ _0\"></span>echt daar<span class=\"_ _0\"></span> de Groep de klant toegang verleend tot de sof<span class=\"_ _0\"></span>tw<span class=\"_ _0\"></span>are op een speci\ue616ek moment en het r<span class=\"_ _0\"></span>echt verleend tot ge<span class=\"_ _0\"></span>bruik v<span class=\"_ _2\"></span>an de intellectuele eigendom zoals de<span class=\"_ _0\"></span>ze bestaat op een speci\ue616ek<span class=\"_ _0\"></span> moment.In gev<span class=\"_ _0\"></span>al dat er<span class=\"_ _0\"></span> volumek<span class=\"_ _0\"></span>ortingen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den aan de klanten,<span class=\"_ _0\"></span> wordt er<span class=\"_ _2\"></span> een inschatting gemaak<span class=\"_ _0\"></span>t van de <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>chte volumek<span class=\"_ _0\"></span>orting op basis v<span class=\"_ _2\"></span>an historische consumptiepatronen v<span class=\"_ _2\"></span>an de klanten. Het bedrag v<span class=\"_ _2\"></span>an de variabele <span class=\"_ _0\"></span>verkoopprijs is gebaseer<span class=\"_ _2\"></span>d op de \u2018most lik<span class=\"_ _2\"></span>ely amount\u2019<span class=\"_ _2\"></span>-methode. <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>anneer er<span class=\"_ _0\"></span> verw<span class=\"_ _0\"></span>acht wor<span class=\"_ _0\"></span>dt dat de v<span class=\"_ _0\"></span>ooropgez<span class=\"_ _0\"></span>ette aankoop<span class=\"_ _0\"></span>volumes zullen behaald w<span class=\"_ _0\"></span>orden door<span class=\"_ _0\"></span> de klant, w<span class=\"_ _0\"></span>ordt de omzet erk<span class=\"_ _2\"></span>end aan een waarde die r<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g houdt met de verwa<span class=\"_ _0\"></span>chte volumek<span class=\"_ _0\"></span>or<span class=\"ws1\">-</span>ting en wor<span class=\"_ _0\"></span>dt er een contr<span class=\"_ _2\"></span>actuele verplichting verbonden aan contr<span class=\"_ _2\"></span>acten met klanten geboekt.B. DienstverleningIn over<span class=\"_ _0\"></span>eenstemming met de huidige IFRS 1<span class=\"_ _0\"></span>5 wor<span class=\"_ _0\"></span>dt de omzet uit dienstverlenin<span class=\"_ _0\"></span>g erkend ov<span class=\"_ _0\"></span>er de looptijd v<span class=\"_ _2\"></span>an het contract aange<span class=\"_ _0\"></span>zien de klant gelijk<span class=\"_ _0\"></span>tijdig de voor<span class=\"_ _0\"></span>delen v<span class=\"_ _0\"></span>an deze dienstv<span class=\"_ _0\"></span>erlening ontv<span class=\"_ _0\"></span>angt en consumeert.<span class=\"_ _0\"></span> Omzet met betrekking tot installatie en implementatie v<span class=\"_ _2\"></span>an de softwar<span class=\"_ _0\"></span>elicentie wor<span class=\"_ _0\"></span>dt erkend op basis v<span class=\"_ _2\"></span>an de reeds gepresteer<span class=\"_ _2\"></span>de kosten. De vooruit<span class=\"ws1\">-</span>gang wor<span class=\"_ _2\"></span>dt gemeten aan de hand van inputp<span class=\"_ _0\"></span>arameters zijnde de r<span class=\"_ _0\"></span>eeds gepresteer<span class=\"_ _2\"></span>de arbeidskosten in verge<span class=\"_ _0\"></span>lijking tot de ingeschatte arbeidsk<span class=\"_ _2\"></span>osten. In de gev<span class=\"_ _0\"></span>allen wa<span class=\"_ _0\"></span>arbij de Groep meerder<span class=\"_ _0\"></span>e diensten gelijk<span class=\"_ _0\"></span>tijdig aanbiedt, zal de omz<span class=\"_ _0\"></span>et over<span class=\"_ _2\"></span> de verschillende diensten v<span class=\"_ _0\"></span>erdeeld w<span class=\"_ _0\"></span>orden ge<span class=\"_ _0\"></span>baseerd op de v<span class=\"_ _0\"></span>erkoopprijs die v<span class=\"_ _2\"></span>an toepassing is w<span class=\"_ _0\"></span>anneer dez<span class=\"_ _0\"></span>e diensten apart verkocht w<span class=\"_ _0\"></span>orden.C. Overeenkomsten waarin meerdere goederen en/of diensten samen aan de koper worden aangebodenDe Groep sluit tevens o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten af w<span class=\"_ _0\"></span>aarin meerdere g<span class=\"_ _0\"></span>oederen en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den aan de koper<span class=\"_ _0\"></span> (\u2018<span class=\"_ _0\"></span>multiple-element arran<span class=\"_ _0\"></span>gements<span class=\"_ _0\"></span>\u2019). Dez<span class=\"_ _0\"></span>e over<span class=\"_ _0\"></span>eenkomsten om<span class=\"_ _0\"></span>vatten de <span class=\"_ _0\"></span>verkoop v<span class=\"_ _2\"></span>an softwar<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> licenties, har<span class=\"_ _2\"></span>dware<span class=\"_ _0\"></span>, installatiediensten,<span class=\"_ _2\"></span> onderhoud en dienstverlening na verk<span class=\"_ _0\"></span>oop.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten die geen substantiev<span class=\"_ _0\"></span>e aanpassing van de sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e verg<span class=\"_ _0\"></span>en, k<span class=\"_ _2\"></span>wali\ue616ceert elk onder<span class=\"_ _0\"></span>deel als een aparte presta<span class=\"_ _0\"></span>tieverplichting.<span class=\"_ _2\"></span> De totale verkoopprijs wor<span class=\"_ _0\"></span>dt toe<span class=\"ws1\">-</span>gewe<span class=\"_ _0\"></span>zen aan de verschillende pr<span class=\"_ _0\"></span>estatieverplichtin<span class=\"_ _0\"></span>gen op basis v<span class=\"_ _2\"></span>an hun verkoopprijs w<span class=\"_ _0\"></span>anneer z<span class=\"_ _0\"></span>e apart verk<span class=\"_ _2\"></span>ocht worden.In het gev<span class=\"_ _0\"></span>al dat kortin<span class=\"_ _0\"></span>gen toegek<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>den, w<span class=\"_ _0\"></span>orden dez<span class=\"_ _0\"></span>e proportioneel toege<span class=\"_ _0\"></span>kend aan elk<span class=\"_ _0\"></span>e prestatiev<span class=\"_ _0\"></span>erplichting op basis van hun prijs <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> ze apart verkocht <span class=\"_ _0\"></span>worden.Binnen de segmenten HealthCar<span class=\"_ _0\"></span>e IT en Ra<span class=\"_ _0\"></span>diology Solutions vereisen de mees<span class=\"_ _0\"></span>te overeenk<span class=\"_ _2\"></span>omsten waarin meer<span class=\"_ _0\"></span>dere goede<span class=\"ws1\">-</span>ren en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den, geen signi\ue616cante aanp<span class=\"_ _0\"></span>assingen <span class=\"_ _0\"></span>van het soft<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>egedeelte en g<span class=\"_ _0\"></span>een program<span class=\"ws1\">-</span>matie op maat <span class=\"_ _0\"></span>van de k<span class=\"_ _0\"></span>oper<span class=\"_ _2\"></span>. Het deel v<span class=\"_ _0\"></span>an de verk<span class=\"_ _0\"></span>oopprijs toegewe<span class=\"_ _0\"></span>zen aan de har<span class=\"_ _0\"></span>dwar<span class=\"_ _0\"></span>ecomponent wor<span class=\"_ _0\"></span>dt in omzet erkend op het moment da<span class=\"_ _0\"></span>t deze gelever<span class=\"_ _2\"></span>d is aan de koper en toegev<span class=\"_ _0\"></span>oegde w<span class=\"_ _2\"></span>aarde cre\u00ebert. De h<span class=\"_ _0\"></span>ardw<span class=\"_ _0\"></span>arecomponent wor<span class=\"_ _2\"></span>dt als een aparte prestatieverplichting beschouwd a<span class=\"_ _0\"></span>angezien de o<span class=\"_ _0\"></span>verige componenten v<span class=\"_ _2\"></span>an de overeenkoms<span class=\"_ _0\"></span>t geen tr<span class=\"_ _0\"></span>ansformaties aanbren<span class=\"_ _0\"></span>gen aan de har<span class=\"_ _0\"></span>dwar<span class=\"_ _0\"></span>e.<span class=\"_ _2\"></span> Het deel v<span class=\"_ _0\"></span>an de softw<span class=\"_ _0\"></span>arecomponent wor<span class=\"_ _2\"></span>dt in omzet erkend na succesv<span class=\"_ _0\"></span>olle installatie in de lokalen v<span class=\"_ _2\"></span>an de koper en accep<span class=\"ws1\">-</span>tatie door de k<span class=\"_ _2\"></span>oper.<span class=\"_ _0\"></span> De softw<span class=\"_ _2\"></span>arecomponent wordt beschouw<span class=\"_ _0\"></span>d als een aparte pres<span class=\"_ _0\"></span>tatieverplichting aang<span class=\"_ _0\"></span>ezien de k<span class=\"_ _0\"></span>oper de softw<span class=\"_ _0\"></span>are kan gebr<span class=\"_ _0\"></span>uiken met diensten en/<span class=\"_ _2\"></span>of goeder<span class=\"_ _0\"></span>en die vrij v<span class=\"_ _0\"></span>erkrijgbaar<span class=\"_ _0\"></span> zijn op de markt.<span class=\"_ _0\"></span> Gezien de Groep de klant toe<span class=\"ws1\">-</span>gang verleent tot de licentie op een speci\ue616e<span class=\"_ _0\"></span>k tijdstip en een gebr<span class=\"_ _0\"></span>uiksrecht v<span class=\"_ _0\"></span>erleend tot de licentie zoals z<span class=\"_ _0\"></span>e ontwikke<span class=\"_ _0\"></span>ld wer<span class=\"_ _0\"></span>d op een speci\ue616ek tijdstip<span class=\"_ _2\"></span>, wordt de omz<span class=\"_ _0\"></span>et uit deze licenties eveneens erk<span class=\"_ _2\"></span>end op een speci\ue616ek tijdstip.<span class=\"_ _0\"></span> De softw<span class=\"_ _0\"></span>are wor<span class=\"_ _0\"></span>dt gezien als ap<span class=\"_ _0\"></span>art identi\ue616ceerbaar<span class=\"_ _0\"></span> aange<span class=\"_ _0\"></span>zien niettegenstaande het feit da<span class=\"_ _0\"></span>t de softw<span class=\"_ _0\"></span>are ge\u00efntegr<span class=\"_ _0\"></span>eerd is in het sy<span class=\"_ _0\"></span>steem v<span class=\"_ _0\"></span>an de klant, de nog te lev<span class=\"_ _0\"></span>eren installatie de b<span class=\"_ _0\"></span>aten die de klant heeft v<span class=\"_ _2\"></span>an de softwarelicentie niet in de <span class=\"_ _0\"></span>weg staan.<span class=\"_ _0\"></span> De installatie<span class=\"ws1\">-</span>diensten zijn immers routinematig en k<span class=\"_ _2\"></span>unnen eveneens verstrek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>den door der<span class=\"_ _0\"></span>de lever<span class=\"_ _0\"></span>anciers. Omzet met betrekkin<span class=\"_ _0\"></span>g tot installatie en implementatie v<span class=\"_ _2\"></span>an de software<span class=\"_ _0\"></span>licentie wordt erk<span class=\"_ _2\"></span>end op basis van de ree<span class=\"_ _0\"></span>ds gepres-teerde k<span class=\"_ _0\"></span>osten. De v<span class=\"_ _0\"></span>ooruitgang w<span class=\"_ _0\"></span>ordt gemeten aan de h<span class=\"_ _0\"></span>and van inputp<span class=\"_ _0\"></span>arameters zijnde de r<span class=\"_ _0\"></span>eeds gepres<span class=\"_ _0\"></span>teerde arbeidskos<span class=\"ws1\">-</span>ten in verg<span class=\"_ _0\"></span>elijking met de ingescha<span class=\"_ _0\"></span>tte arbeidskosten.In gev<span class=\"_ _0\"></span>allen w<span class=\"_ _0\"></span>aarbij de klant additionele gar<span class=\"_ _2\"></span>anties aankoopt, zijnde gar<span class=\"_ _0\"></span>anties bovenop de w<span class=\"_ _0\"></span>ettelijke g<span class=\"_ _0\"></span>aranties die geg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ven wor<span class=\"_ _2\"></span>den of<span class=\"_ _9\"></span> wa<span class=\"_ _0\"></span>arbij een langer<span class=\"_ _0\"></span>e garantieperiode dan de<span class=\"_ _0\"></span>ze wette<span class=\"_ _0\"></span>lijke v<span class=\"_ _0\"></span>oorzien wor<span class=\"_ _0\"></span>dt aangek<span class=\"_ _0\"></span>ocht (\u2018<span class=\"_ _2\"></span>extended w<span class=\"_ _0\"></span>arranty\u2019),<span class=\"_ _0\"></span> wordt dit beschou<span class=\"_ _0\"></span>wd als een aparte pr<span class=\"_ _0\"></span>estatieverplichtin<span class=\"_ _0\"></span>g in een overeenk<span class=\"_ _2\"></span>omst waarbij meer<span class=\"_ _0\"></span>dere goeder<span class=\"_ _0\"></span>en en diensten samen worden aan<span class=\"_ _0\"></span>geboden.Omzet erkend <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> nog geen factura<span class=\"_ _0\"></span>tie plaatsgev<span class=\"_ _0\"></span>onden heeft, w<span class=\"_ _0\"></span>ordt ge<span class=\"_ _0\"></span>boekt als contr<span class=\"_ _0\"></span>actuele activ<span class=\"_ _2\"></span>a verbonden aan contracten met kl<span class=\"_ _0\"></span>anten. Ontv<span class=\"_ _2\"></span>angen vooruitbetalingen <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> nog geen omzet erkend w<span class=\"_ _0\"></span>erd, <span class=\"_ _0\"></span>wordt g<span class=\"_ _0\"></span>eboekt als contr<span class=\"_ _2\"></span>ac<span class=\"ws1\">-</span>tuele verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _2\"></span>acten met klanten.Binnen het segment O\ue618set Solutions en Digital Print &amp; Chemicals wor<span class=\"_ _0\"></span>den de opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an apparatuur<span class=\"_ _0\"></span> die signi\ue616cante installatie v<span class=\"_ _0\"></span>ereisen, in opbr<span class=\"_ _0\"></span>engsten geboe<span class=\"_ _0\"></span>kt nada<span class=\"_ _0\"></span>t de installatie in ov<span class=\"_ _0\"></span>ereenstemming met alle contr<span class=\"_ _0\"></span>actuele bepalingen is <span class=\"_ _0\"></span>voltooid en de machine g<span class=\"_ _0\"></span>ebruiksklaar<span class=\"_ _2\"></span> is voor de k<span class=\"_ _0\"></span>oper<span class=\"_ _2\"></span>. De machine en installatie<span class=\"_ _0\"></span>diensten zijn zeer<span class=\"_ _0\"></span> nauw met elkaar<span class=\"_ _0\"></span> verbonden en wor<span class=\"_ _2\"></span>den bijgevolg behandeld als \u00e9\u00e9n presta<span class=\"_ _0\"></span>tieverplichting,<span class=\"_ _2\"></span> die in opbrengst wordt erk<span class=\"_ _2\"></span>end op het moment v<span class=\"_ _0\"></span>an succesvolle ins<span class=\"_ _0\"></span>tallatie bij de koper<span class=\"_ _2\"></span>.50.4 PersoneelsbeloningenV<span class=\"_ _2\"></span>oor de boekhoudk<span class=\"_ _0\"></span>undige behandelin<span class=\"_ _0\"></span>g van pensioen- en soortg<span class=\"_ _0\"></span>elijke <span class=\"_ _0\"></span>verplichtingen ma<span class=\"_ _0\"></span>akt IFRS een onderscheid tussen toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _0\"></span>agereg<span class=\"_ _0\"></span>elingen en toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen. De clas<span class=\"_ _0\"></span>si\ue616catie is a\ue607ankelijk<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de partij \u2013 Onderneming of werknemer<span class=\"_ _0\"></span> \u2013 die het actuarieel en inv<span class=\"_ _0\"></span>esteringsrisico dr<span class=\"_ _0\"></span>aagt. Bij een toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>g draagt de w<span class=\"_ _0\"></span>erknemer alle risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en dient de Onderneming bijgevolg \u2013 met uitzonderin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an de te betalen bijdragen <span class=\"_ _0\"></span>\u2013 geen verplichting op te nemen in de balans,<span class=\"_ _0\"></span> behalve v<span class=\"_ _0\"></span>oor het onbetaalde dee<span class=\"_ _0\"></span>l van de bijdr<span class=\"_ _2\"></span>agen. Bij toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen dr<span class=\"_ _2\"></span>aagt de Onder<span class=\"ws1\">-</span>neming het actuarieel en in<span class=\"_ _0\"></span>vesteringsrisico en erk<span class=\"_ _0\"></span>ent bijgevolg een <span class=\"_ _0\"></span>verplichting in de balans.50.4.<span class=\"_ _2\"></span>1 T<span class=\"_ _2\"></span>oegezegdebijdrageregelingenDe bijdrag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _0\"></span>agereg<span class=\"_ _0\"></span>elingen w<span class=\"_ _0\"></span>orden als k<span class=\"_ _0\"></span>ost opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening wanneer<span class=\"_ _0\"></span> ze verschuldigd zijn.<span class=\"_ _2\"></span> Deze kosten w<span class=\"_ _0\"></span>orden in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening toegewezen aan hun <span class=\"_ _0\"></span>verschillende functies: kos<span class=\"_ _0\"></span>t<span class=\"ws1\">-</span>prijs v<span class=\"_ _0\"></span>an verkopen,<span class=\"_ _2\"></span> kosten van onder<span class=\"_ _0\"></span>zoek en ontw<span class=\"_ _0\"></span>ikkelin<span class=\"_ _0\"></span>g, <span class=\"_ _0\"></span>verkoop- en alg<span class=\"_ _0\"></span>emene beheerskosten,<span class=\"_ _0\"></span> op basis v<span class=\"_ _2\"></span>an de functio<span class=\"ws1\">-</span>nele kostenpl<span class=\"_ _0\"></span>aatsen w<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span> de betrokken w<span class=\"_ _0\"></span>erknemers aan toegewe<span class=\"_ _0\"></span>zen zijn.50.4.2 T<span class=\"_ _1\"></span>oegezegdp<span class=\"_ _9\"></span>ensioenregelingenV<span class=\"_ _2\"></span>anaf 31 december 2016 is de boe<span class=\"_ _0\"></span>khoudkundige <span class=\"_ _0\"></span>verwerking v<span class=\"_ _2\"></span>an Belgische toegezegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en met gew<span class=\"_ _0\"></span>aarborgd rendement in lijn gebr<span class=\"_ _2\"></span>acht met de boekhoudkundige beh<span class=\"_ _0\"></span>andeling v<span class=\"_ _0\"></span>an toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen.A. <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>erplichtingen wegens vergoedingen na uitdiensttredingDe boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de op de balans van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen wor<span class=\"_ _0\"></span>dt bepaald als de contante w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de brutoverplich<span class=\"ws1\">-</span>tingen uit hoofde <span class=\"_ _0\"></span>van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen verminder<span class=\"_ _0\"></span>d met de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an fondsbeleggingen.<span class=\"_ _0\"></span> W<span class=\"_ _2\"></span>anneer<span class=\"_ _0\"></span> deze berek<span class=\"_ _0\"></span>ening een nettosurplus oplevert,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>dt de w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het hieruit resulterend opgenomen actief begr<span class=\"_ _0\"></span>ensd tot het totaal v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de economische voordelen die beschikba<span class=\"_ _0\"></span>ar zijn in de v<span class=\"_ _0\"></span>orm v<span class=\"_ _0\"></span>an terugbetalingen uit de regelin<span class=\"_ _0\"></span>g of vermindering v<span class=\"_ _2\"></span>an toekomstige bijdr<span class=\"_ _0\"></span>agen aan de reg<span class=\"_ _0\"></span>eling.De contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichtingen uit hoof<span class=\"_ _0\"></span>de van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenrege<span class=\"_ _0\"></span>lingen (DBO) en de aan het dienst<span class=\"ws1\">-</span>jaar<span class=\"_ _0\"></span> toegerek<span class=\"_ _0\"></span>ende pensioenkosten <span class=\"_ _0\"></span>worden door<span class=\"_ _2\"></span> een gekw<span class=\"_ _0\"></span>ali\ue616ceerd actu<span class=\"_ _0\"></span>aris berekend <span class=\"_ _0\"></span>volgens de <span class=\"_ _0\"></span>\u2018Projected Unit Cr<span class=\"_ _0\"></span>edit\u2019<span class=\"_ _2\"></span>-me<span class=\"ws1\">-</span>thode (PUC). V<span class=\"_ _2\"></span>olgens de<span class=\"_ _0\"></span>ze methode wor<span class=\"_ _2\"></span>den de toekomstige jaarlijkse uitk<span class=\"_ _2\"></span>eringen verdisconteer<span class=\"_ _0\"></span>d aan een ver<span class=\"_ _0\"></span>onderstelde interestv<span class=\"_ _0\"></span>oet. De totale verplichtin<span class=\"_ _0\"></span>g die hieruit voortv<span class=\"_ _0\"></span>loeit wordt <span class=\"_ _0\"></span>vervolgens toeger<span class=\"_ _0\"></span>ekend a<span class=\"_ _0\"></span>an de verstre<span class=\"_ _0\"></span>ken diensttijd \u2013 die de DBO vertegen<span class=\"_ _2\"></span>woordigt \u2013 en aan het huidige dienstja<span class=\"_ _0\"></span>ar \u2013 die de aan het dienstj<span class=\"_ _0\"></span>aar toeg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>ende pensioenkosten v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>tegenw<span class=\"_ _0\"></span>oordigen.<span class=\"_ _2\"></span> De te gebruiken interest<span class=\"_ _0\"></span>voet is de disconteringsv<span class=\"_ _0\"></span>oet geb<span class=\"_ _0\"></span>aseerd op interest<span class=\"_ _0\"></span>voeten op bedrijfsobligaties met een hoge r<span class=\"_ _0\"></span>ating die een looptijd hebben die dez<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an de brutoverplichting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep benader<span class=\"_ _0\"></span>en. Bij het bepalen van de contante <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van de brutov<span class=\"_ _0\"></span>erplichtingen uit hoofde v<span class=\"_ _2\"></span>an toegezeg<span class=\"_ _0\"></span>dpensioenregeling<span class=\"_ _0\"></span>en (DBO) wor<span class=\"_ _0\"></span>dt rek<span class=\"_ _0\"></span>ening gehouden met toek<span class=\"_ _0\"></span>omstige aanp<span class=\"_ _0\"></span>assingen in salaris<span class=\"_ _0\"></span>sen en pensioenuitkeringen.De DBO omv<span class=\"_ _2\"></span>at tevens de contante waar<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an belasting<span class=\"_ _0\"></span>en betaalbaar<span class=\"_ _0\"></span> op de bijdrag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> het plan of op verg<span class=\"_ _0\"></span>oedingen betre\ue618ende ge<span class=\"_ _0\"></span>leverde diensten.W<span class=\"_ _2\"></span>at de toepassing v<span class=\"_ _2\"></span>an de PUC-methode voor Belgische toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>gen met gew<span class=\"_ _2\"></span>aarborgd rendement betreft wordt hiern<span class=\"_ _0\"></span>a bijkomende informatie <span class=\"_ _0\"></span>verstre<span class=\"_ _0\"></span>kt.B. Kosten voor toegezegdpensio<span class=\"_ _9\"></span>enregelingen weergegeven in de \u2018Winst- en verliesrekening\u2019 en in \u2018Niet-gerealiseerde resultaten\u2019Het bedrag d<span class=\"_ _0\"></span>at in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt geboek<span class=\"_ _0\"></span>t, bestaa<span class=\"_ _0\"></span>t uit de aan het dienstjaar<span class=\"_ _0\"></span> toegere<span class=\"_ _0\"></span>kende pensioen<span class=\"ws1\">-</span>kosten,<span class=\"_ _0\"></span> de pensioenkosten v<span class=\"_ _2\"></span>an verstrek<span class=\"_ _0\"></span>en diensttijd, het e\ue618ect <span class=\"_ _0\"></span>van een inperkin<span class=\"_ _0\"></span>g of afwikkeling v<span class=\"_ _2\"></span>an een toegezeg<span class=\"_ _0\"></span>dpen-<span class=\"ws1\"> </span>sioenregelin<span class=\"_ _0\"></span>g, de inter<span class=\"_ _0\"></span>est op de nettov<span class=\"_ _0\"></span>erplichting en administr<span class=\"_ _0\"></span>atieve kos<span class=\"_ _0\"></span>ten en belasting<span class=\"_ _0\"></span>en. De aan het dienstja<span class=\"_ _0\"></span>ar toeger<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>kende pensioenk<span class=\"_ _0\"></span>osten en de administr<span class=\"_ _0\"></span>atieve k<span class=\"_ _0\"></span>osten en belasting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den gedr<span class=\"_ _0\"></span>agen door de <span class=\"_ _0\"></span>werkg<span class=\"_ _0\"></span>ever(s),<span class=\"_ _2\"></span> die deelnemen aan de rege<span class=\"_ _0\"></span>ling,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den toegewez<span class=\"_ _0\"></span>en aan de kosten <span class=\"_ _0\"></span>volgens hun functie: k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _0\"></span>an verk<span class=\"_ _0\"></span>open, k<span class=\"_ _0\"></span>osten v<span class=\"_ _0\"></span>an onderzoek<span class=\"_ _0\"></span> en ontwikk<span class=\"_ _0\"></span>eling,<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oopkosten en alg<span class=\"_ _0\"></span>emene beheerskosten,<span class=\"_ _0\"></span> op basis v<span class=\"_ _2\"></span>an de functionele kostenplaatsen <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span> de betrokken werknemers aan toegew<span class=\"_ _0\"></span>ezen zijn.P<span class=\"_ _0\"></span>ensioenkosten v<span class=\"_ _2\"></span>an verstrek<span class=\"_ _0\"></span>en diensttijd en winsten of v<span class=\"_ _0\"></span>erliezen op de inperking of afwikk<span class=\"_ _2\"></span>eling van een toege<span class=\"_ _0\"></span>zegdpen<span class=\"ws1\">-</span>sioenregelin<span class=\"_ _0\"></span>g worden erk<span class=\"_ _2\"></span>end in \u2018Overige bedrijfsopbr<span class=\"_ _0\"></span>engsten,<span class=\"_ _1\"></span>\u2019 respectiev<span class=\"_ _0\"></span>elijk <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e bedrijfskosten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> op het moment dat de inperking of afwikkelin<span class=\"_ _0\"></span>g plaatsv<span class=\"_ _0\"></span>indt. <span class=\"_ _0\"></span>Administratiev<span class=\"_ _0\"></span>e kosten die v<span class=\"_ _0\"></span>erbonden zijn aan het beheer<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an fondsbeleggingen en belasting<span class=\"_ _0\"></span>en die rechtstreek<span class=\"_ _0\"></span>s gelink<span class=\"_ _0\"></span>t zijn aan het rendement v<span class=\"_ _2\"></span>an de fondsbeleggingen en die door het pl<span class=\"_ _0\"></span>an worden gedr<span class=\"_ _0\"></span>agen, zijn mee begr<span class=\"_ _0\"></span>epen in het rendement op de fondsbeleggin<span class=\"_ _0\"></span>gen en wor<span class=\"_ _0\"></span>den opgenomen in de \u2018Niet-g<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>aliseerde resultaten,<span class=\"_ _0\"></span> na winstbelas<span class=\"_ _0\"></span>tingen<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.De interest op de nettov<span class=\"_ _0\"></span>erplichting v<span class=\"_ _0\"></span>an toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen w<span class=\"_ _0\"></span>ordt in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen onder <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e \ue616nancieringskos<span class=\"_ _0\"></span>ten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Ze wordt ber<span class=\"_ _0\"></span>ekend door<span class=\"_ _0\"></span> de disconteringsv<span class=\"_ _0\"></span>oet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt voor<span class=\"_ _0\"></span> de berek<span class=\"_ _0\"></span>ening van de contante <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van de brutov<span class=\"_ _0\"></span>erplichting toe te passen op de nettov<span class=\"_ _0\"></span>erplichting.<span class=\"_ _0\"></span> De interest op de netto<span class=\"_ _0\"></span>verplichting wordt uitg<span class=\"_ _0\"></span>esplitst over<span class=\"_ _2\"></span> de interestopbrengsten op fondsbeleggin<span class=\"_ _0\"></span>gen en interestk<span class=\"_ _2\"></span>osten op de contante waar<span class=\"_ _0\"></span>de van de br<span class=\"_ _0\"></span>uto<span class=\"ws1\">-</span>verplichting<span class=\"_ _0\"></span>. Het verschil tus<span class=\"_ _0\"></span>sen de interestopbren<span class=\"_ _0\"></span>gsten en het re\u00eble rendement op f<span class=\"_ _0\"></span>ondsbeleggingen w<span class=\"_ _0\"></span>ordt w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en in de balans onder<span class=\"_ _0\"></span> \u2018V<span class=\"_ _2\"></span>erplichtingen w<span class=\"_ _0\"></span>egens ver<span class=\"_ _0\"></span>goeding<span class=\"_ _0\"></span>en na uitdiensttreding: herw<span class=\"_ _2\"></span>aardering v<span class=\"_ _0\"></span>an de nettoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egelingen<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> en in de \u2018Niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten,<span class=\"_ _0\"></span> na winstbe<span class=\"_ _0\"></span>lastingen<span class=\"_ _2\"></span>\u2019<span class=\"_ _c3\"></span>.Naast het <span class=\"_ _0\"></span>verschil tussen het re\u00eble r<span class=\"_ _0\"></span>endement op fondsbelegging<span class=\"_ _0\"></span>en en de berekende inter<span class=\"_ _0\"></span>estopbrengs<span class=\"_ _0\"></span>ten op fondsbeleg<span class=\"ws1\">-</span>gingen om<span class=\"_ _0\"></span>vatten de <span class=\"_ _2\"></span>\u2018V<span class=\"_ _0\"></span>erplichtingen w<span class=\"_ _0\"></span>egens verg<span class=\"_ _0\"></span>oedingen n<span class=\"_ _0\"></span>a uitdiensttreding: herw<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van de netto<span class=\"_ _0\"></span>verplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egelingen<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> de actuari\u00eble w<span class=\"_ _0\"></span>insten en verliez<span class=\"_ _0\"></span>en die bijvoorbeeld r<span class=\"_ _0\"></span>esulteren uit een aanpas<span class=\"ws1\">-</span>sing v<span class=\"_ _0\"></span>an de aanname inzake disconterin<span class=\"_ _0\"></span>gsvoet.<span class=\"_ _0\"></span> Al dez<span class=\"_ _0\"></span>e e\ue618ecten uit herwaar<span class=\"_ _2\"></span>deringen worden g<span class=\"_ _0\"></span>etoond in de \u2018Niet-ger<span class=\"_ _0\"></span>eali<span class=\"ws1\">-</span>seerde res<span class=\"_ _0\"></span>ultaten, na w<span class=\"_ _0\"></span>instbelastin<span class=\"_ _0\"></span>gen<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.C. Belgische toegezegdebijdrageregelingen met gewaarborgd rendementBelgische toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _2\"></span>ageregelingen met g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>arborgd r<span class=\"_ _0\"></span>endement vallen onder<span class=\"_ _2\"></span> toepassing v<span class=\"_ _0\"></span>an de wet v<span class=\"_ _2\"></span>an april 2003 op de aanv<span class=\"_ _0\"></span>ullende pensioenen. V<span class=\"_ _2\"></span>olgens artik<span class=\"_ _0\"></span>el 24 v<span class=\"_ _0\"></span>an deze w<span class=\"_ _0\"></span>et hebben aang<span class=\"_ _0\"></span>eslotenen recht op een minimum rendement op bijdrag<span class=\"_ _0\"></span>en betaald door hetzij de or<span class=\"_ _0\"></span>ganisator <span class=\"_ _0\"></span>van het plan <span class=\"_ _0\"></span>hetzij de werknemer<span class=\"_ _2\"></span>. Een aantal v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den opgenomen in dez<span class=\"_ _0\"></span>e wet, z<span class=\"_ _0\"></span>oals het wette<span class=\"_ _0\"></span>lijk minimum rendement,<span class=\"_ _0\"></span> wer<span class=\"_ _0\"></span>den aangepas<span class=\"_ _0\"></span>t bij wet v<span class=\"_ _2\"></span>an 18 december 2015. In lijn met de <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardering gehanteer<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> \u2018<span class=\"_ _2\"></span>zuivere\u2019<span class=\"_ _2\"></span> toegezegdpensioenr<span class=\"_ _0\"></span>egelingen,<span class=\"_ _2\"></span> wordt de verplichting uit hoof<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an toegezeg<span class=\"_ _2\"></span>debijdragereg<span class=\"_ _0\"></span>elin<span class=\"ws1\">-</span>gen met gew<span class=\"_ _2\"></span>aarborgd rendement v<span class=\"_ _0\"></span>oortaan bepaald als het v<span class=\"_ _0\"></span>erschil tussen de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de bruto<span class=\"_ _0\"></span>verplichtingen (DBO) en de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an fondsbeleggingen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>anaf 31 december 2<span class=\"_ _0\"></span>016 wor<span class=\"_ _0\"></span>den de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutover<span class=\"_ _0\"></span><span class=\"ws1\">-</span>plichtingen (DBO) en de aan het dienstj<span class=\"_ _0\"></span>aar toeg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>ende pensioenkosten door<span class=\"_ _0\"></span> een gek<span class=\"_ _2\"></span>wali\ue616ceerd actuaris ber<span class=\"_ _0\"></span>ekend v<span class=\"_ _0\"></span>ol<span class=\"ws1\">-</span>gens de \u2018P<span class=\"_ _0\"></span>rojected Unit Cre<span class=\"_ _0\"></span>dit\u2019<span class=\"_ _2\"></span>-methode (PUC).V<span class=\"_ _2\"></span>oor de algemene principes v<span class=\"_ _2\"></span>an deze methode verwijzen <span class=\"_ _0\"></span>we naar<span class=\"_ _2\"></span> de toelichting opgenomen onder \u2018V<span class=\"_ _2\"></span>erplichting<span class=\"_ _0\"></span>en wegens vergoe<span class=\"_ _0\"></span>dingen na uitdiensttr<span class=\"_ _0\"></span>eding.<span class=\"_ _c3\"></span>\u2019In de Belgische entiteiten v<span class=\"_ _0\"></span>an de Groep voor<span class=\"_ _0\"></span>zien alle verz<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span>de plannen in een v<span class=\"_ _0\"></span>ast gegar<span class=\"_ _0\"></span>andeerd r<span class=\"_ _0\"></span>endement tot aan pen<span class=\"ws1\">-</span>sionering (de zog<span class=\"_ _0\"></span>enoemde \u2018T<span class=\"_ _1\"></span>ak 21\u2019<span class=\"_ _2\"></span> verzeker<span class=\"_ _0\"></span>de producten).<span class=\"_ _2\"></span> A\ue607ankelijk v<span class=\"_ _2\"></span>an de aard v<span class=\"_ _0\"></span>an het verz<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span>d plan wor<span class=\"_ _0\"></span>dt de contan<span class=\"ws1\">-</span>te w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichtingen bep<span class=\"_ _0\"></span>aald inclusief of exclusief toekoms<span class=\"_ _0\"></span>tige bijdr<span class=\"_ _0\"></span>agen en hun toekoms<span class=\"_ _0\"></span>tig gew<span class=\"_ _0\"></span>aarborgd rendement tot pensionering of be\u00ebindiging v<span class=\"_ _2\"></span>an deelname aan het plan. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> het \u2018T<span class=\"_ _1\"></span>op Performance Plan<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> werden g<span class=\"_ _0\"></span>een toekomstig<span class=\"_ _0\"></span>e bijdrag<span class=\"_ _0\"></span>en in aanmerking genomen,<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> alle ander <span class=\"_ _0\"></span>\u2018T<span class=\"_ _2\"></span>ak 21<span class=\"_ _2\"></span>\u2019 ver<span class=\"_ _0\"></span>zeker<span class=\"_ _2\"></span>de producten worden recurr<span class=\"_ _0\"></span>ente bijdrag<span class=\"_ _0\"></span>en betaald en bijgevolg ook<span class=\"_ _0\"></span> in de actuari\u00eble bere<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>en in aanmerking genomen.<span class=\"_ _0\"></span> Bij de bepaling v<span class=\"_ _2\"></span>an de nettoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdebijdr<span class=\"_ _2\"></span>ageregelingen met g<span class=\"_ _0\"></span>ew<span class=\"_ _0\"></span>aarborgd r<span class=\"_ _0\"></span>endement heeft de Groep par<span class=\"_ _2\"></span>agraaf 115 v<span class=\"_ _0\"></span>an IAS 19 toe<span class=\"ws1\">-</span>gepast.<span class=\"_ _2\"></span> Paragr<span class=\"_ _2\"></span>aaf 115 stelt \u201c<span class=\"_ _2\"></span>in de mate dat fondsbeleggingen v<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>eringscontr<span class=\"_ _0\"></span>acten omv<span class=\"_ _2\"></span>atten die kw<span class=\"_ _0\"></span>ali\ue616ceren als in aan<span class=\"ws1\">-</span>merking te nemen fondsbelegging<span class=\"_ _0\"></span>en wa<span class=\"_ _0\"></span>arvan bedr<span class=\"_ _0\"></span>ag en verv<span class=\"_ _0\"></span>aldagstructuur<span class=\"_ _0\"></span> over<span class=\"_ _0\"></span>eenstemmen met het geheel of een deel van de toe<span class=\"_ _0\"></span>zeggingen onder<span class=\"_ _2\"></span> het plan, wor<span class=\"_ _0\"></span>dt de marktw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de verze<span class=\"_ _0\"></span>keringscontr<span class=\"_ _0\"></span>acten gelijk<span class=\"_ _0\"></span>gesteld aan de contante wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de eraan gerel<span class=\"_ _0\"></span>ateerde v<span class=\"_ _0\"></span>erplichtingen<span class=\"_ _2\"></span>\u201d<span class=\"_ _1\"></span>, tot op het nive<span class=\"_ _0\"></span>au v<span class=\"_ _0\"></span>an het door de <span class=\"_ _0\"></span>verzek<span class=\"_ _2\"></span>eraar g<span class=\"_ _0\"></span>egarandeer<span class=\"_ _0\"></span>de rendement.V<span class=\"_ _2\"></span>ergelijkbaar<span class=\"_ _2\"></span> met de Belgische toegezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregeling<span class=\"_ _0\"></span>en met gew<span class=\"_ _2\"></span>aarborgd rendement wor<span class=\"_ _2\"></span>den de toegezegdebijdr<span class=\"_ _2\"></span>age<span class=\"ws1\">-</span>regelin<span class=\"_ _0\"></span>gen in Zw<span class=\"_ _0\"></span>itserland verwerk<span class=\"_ _2\"></span>t zoals een toegezeg<span class=\"_ _2\"></span>dpensioenregeling volg<span class=\"_ _0\"></span>ens IAS 19. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> de w<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van de netto<span class=\"ws1\">-</span>verplichting v<span class=\"_ _2\"></span>an toegezegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en in Belgi\u00eb en Zw<span class=\"_ _0\"></span>itserland wor<span class=\"_ _0\"></span>dt par<span class=\"_ _0\"></span>agraaf 11<span class=\"_ _0\"></span>5 van IAS 1<span class=\"_ _0\"></span>9 toegepast.<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>aragr<span class=\"_ _2\"></span>aaf 115 stelt da<span class=\"_ _0\"></span>t daar<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>ar activ<span class=\"_ _2\"></span>a van het plan in aanmerkin<span class=\"_ _0\"></span>g komende ver<span class=\"_ _0\"></span>zek<span class=\"_ _0\"></span>eringspolissen bev<span class=\"_ _0\"></span>atten die exact o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omen in tijdstip en bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an de te betalen voorde<span class=\"_ _0\"></span>len gestipuleer<span class=\"_ _0\"></span>d in het plan, de re\u00eb<span class=\"_ _0\"></span>le w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an deze verz<span class=\"_ _0\"></span>ekeringspolissen gelijk is a<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde van de <span class=\"_ _0\"></span>verplichtingen en dit ten belope <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>egarandeer<span class=\"_ _2\"></span>de waarde door<span class=\"_ _2\"></span> de verzeker<span class=\"_ _2\"></span>aar<span class=\"_ _0\"></span>. De toepassing v<span class=\"_ _2\"></span>an deze par<span class=\"_ _0\"></span>agraaf 11<span class=\"_ _0\"></span>5 veronderste<span class=\"_ _0\"></span>lt het bepalen v<span class=\"_ _2\"></span>an de verzeker<span class=\"_ _0\"></span>de w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de toezeggingen bij pensione<span class=\"ws1\">-</span>ring,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at een invloe<span class=\"_ _0\"></span>d heeft op zow<span class=\"_ _0\"></span>el de w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de fondsbe<span class=\"_ _0\"></span>leggingen als de contante w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de brutoverplichtin<span class=\"ws1\">-</span>gen. <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>at de toepassing v<span class=\"_ _2\"></span>an paragr<span class=\"_ _0\"></span>aaf 115 betreft is het m<span class=\"_ _0\"></span>anagement immers v<span class=\"_ _2\"></span>an mening dat de berekening <span class=\"_ _0\"></span>van de contante wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de brutoverplichtingen tevens r<span class=\"_ _0\"></span>ekening dient te houden met het f<span class=\"_ _0\"></span>eit dat de werknemer<span class=\"_ _2\"></span> aanspraak maak<span class=\"_ _2\"></span>t op het hoogste v<span class=\"_ _0\"></span>an de bij de verz<span class=\"_ _0\"></span>eker<span class=\"_ _2\"></span>aar opgebouw<span class=\"_ _2\"></span>de reserves en de gewaarbor<span class=\"_ _0\"></span>gde minimumreserves.<span class=\"_ _0\"></span> Da<span class=\"_ _0\"></span>arom dient de berek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichtingen met dit k<span class=\"_ _0\"></span>enmerk re<span class=\"_ _0\"></span>kening te houden en dit in elk<span class=\"_ _0\"></span>e situatie<span class=\"_ _0\"></span>, hetzij tewerkste<span class=\"_ _0\"></span>lling tot aan pensionering hetzij be\u00ebindiging v<span class=\"_ _2\"></span>an tewerkstelling v<span class=\"_ _0\"></span>oor pensionering<span class=\"_ _0\"></span>.50.4.3 OntslagvergoedingenOntslagvergoe<span class=\"_ _0\"></span>dingen wor<span class=\"_ _2\"></span>den opgenomen als een verplichting en als een last w<span class=\"_ _2\"></span>anneer een groepsonderneming zich aan<span class=\"ws1\">-</span>toonbaar<span class=\"_ _0\"></span> heeft verbonden tot ofwe<span class=\"_ _0\"></span>l: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse1\">het be\u00ebindigen v<span class=\"_ _0\"></span>an de tewerkstellin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an een werknemer<span class=\"_ _0\"></span> of groep v<span class=\"_ _0\"></span>an werknemers v<span class=\"_ _0\"></span>\u00f3\u00f3r de normale pensioenda<span class=\"_ _0\"></span>tum; of</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws18\">de betaling van ontsl<span class=\"_ _0\"></span>agvergoeding<span class=\"_ _0\"></span>en als gevolg <span class=\"_ _0\"></span>van een aanbod ter<span class=\"_ _2\"></span> aanmoediging van <span class=\"_ _0\"></span>vrijwillige pensionering en in de </span></span>mate dat het w<span class=\"_ _2\"></span>aarschijnlijk is dat de werknemers het a<span class=\"_ _0\"></span>anbod zullen aanv<span class=\"_ _2\"></span>aarden.W<span class=\"_ _2\"></span>anneer ontslagver<span class=\"_ _0\"></span>goedingen <span class=\"_ _0\"></span>verschuldigd zijn na t<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>alf maanden volgend op de r<span class=\"_ _2\"></span>apporteringsdatum, dan w<span class=\"_ _0\"></span>orden ze v<span class=\"_ _0\"></span>er<span class=\"ls1 ws1\">-</span>disconteerd aan een disconterings<span class=\"_ _2\"></span>voet gelijk aan het mark<span class=\"_ _0\"></span>trendement op r<span class=\"_ _0\"></span>apporteringsdatum v<span class=\"_ _2\"></span>an bedrijfsobligaties van hog<span class=\"_ _0\"></span>e kredietw<span class=\"_ _2\"></span>aardigheid met een rester<span class=\"_ _0\"></span>ende looptijd die consistent is met de termijn v<span class=\"_ _0\"></span>an de verplichtingen <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep.De interestimpa<span class=\"_ _0\"></span>ct van de afw<span class=\"_ _0\"></span>ikkeling en <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>dering van ontslagverg<span class=\"_ _0\"></span>oedingen aan de op b<span class=\"_ _0\"></span>alansdatum ge<span class=\"_ _0\"></span>ldende disconte<span class=\"ws1\">-</span>ringsv<span class=\"_ _0\"></span>oeten wordt in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g opgenomen onder <span class=\"_ _2\"></span>\u2018Overige \ue616nancieringsk<span class=\"_ _0\"></span>osten.<span class=\"_ _1\"></span>\u2019 De impact v<span class=\"_ _2\"></span>an toe- en afnamen v<span class=\"_ _0\"></span>an de verplichting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep betre\ue618ende ontslagv<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>dt opgenomen onder <span class=\"_ _2\"></span>\u2018Overige bedrijfs<span class=\"ws1\">-</span>kosten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> \u2013 Reorganisatiek<span class=\"_ _0\"></span>osten.50.4.4 Overige langetermijnpersoneelsbeloningenDe nettoverplichting <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep uit hoofde v<span class=\"_ _2\"></span>an langetermijnpersoneelsbeloningen ander<span class=\"_ _0\"></span>e dan bedrijfspensioenplan<span class=\"ws1\">-</span>nen, levens<span class=\"_ _2\"></span>verzekeringspl<span class=\"_ _0\"></span>annen en plannen voor<span class=\"_ _0\"></span> medische bijstand heeft betre<span class=\"_ _0\"></span>kking op de pensioenaanspr<span class=\"_ _0\"></span>aken die w<span class=\"_ _0\"></span>erk<span class=\"_ _2\"></span><span class=\"ws1\">-</span>nemers hebben opgebouw<span class=\"_ _2\"></span>d in ruil voor hun diensten in de <span class=\"_ _0\"></span>verslagperiode en voor<span class=\"_ _0\"></span>gaande perioden. De<span class=\"_ _0\"></span>ze verplichtin<span class=\"_ _0\"></span>g wordt ber<span class=\"_ _0\"></span>ekend op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de \u2018Projecte<span class=\"_ _0\"></span>d Unit Credit\u2019<span class=\"_ _2\"></span>-methode en w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>erdisconteer<span class=\"_ _0\"></span>d om de contante wa<span class=\"_ _0\"></span>arde te be<span class=\"ws1\">-</span>palen en de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van hiermee samenhangende a<span class=\"_ _0\"></span>ctiva w<span class=\"_ _0\"></span>ordt hierop in minderin<span class=\"_ _0\"></span>g gebr<span class=\"_ _0\"></span>acht. De g<span class=\"_ _0\"></span>ebruikte discon<span class=\"ws1\">-</span>teringsv<span class=\"_ _0\"></span>oet is het marktrendement op r<span class=\"_ _2\"></span>apporteringsdatum van be<span class=\"_ _0\"></span>drijfsobligaties v<span class=\"_ _0\"></span>an hoge krediet<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardigheid met een resterende looptijd die consis<span class=\"_ _0\"></span>tent is met de geschatte looptijd v<span class=\"_ _2\"></span>an de verplichtingen v<span class=\"_ _2\"></span>an de Groep.In tegenstelling tot de boe<span class=\"_ _0\"></span>khoudkundig<span class=\"_ _0\"></span>e verwerking v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an ove<span class=\"ws1\">-</span>rige lang<span class=\"_ _0\"></span>etermijnpersoneelsbeloningen niet g<span class=\"_ _0\"></span>etoond in het overzicht <span class=\"_ _0\"></span>van de <span class=\"_ _2\"></span>\u2018Niet-gerealiseerde r<span class=\"_ _0\"></span>esultaten,<span class=\"_ _1\"></span>\u2019 maar<span class=\"_ _2\"></span> erkend in de \u2018W<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>\u201950.4.5 KortetermijnpersoneelsbeloningenDe verplichting<span class=\"_ _0\"></span>en uit hoofde v<span class=\"_ _0\"></span>an kortetermijnpersoneelsbe<span class=\"_ _0\"></span>loningen w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aardeerd op een niet-ver<span class=\"_ _2\"></span>disconteerde basis. Ze <span class=\"_ _0\"></span>worden in de <span class=\"_ _0\"></span>\u2018Wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening\u2019 opgenomen in de periode w<span class=\"_ _0\"></span>aarin de gere<span class=\"_ _0\"></span>lateerde pr<span class=\"_ _0\"></span>estaties wor<span class=\"_ _2\"></span>den ge<span class=\"ws1\">-</span>leverd.<span class=\"_ _2\"></span> Een verplichting wor<span class=\"_ _0\"></span>dt opgenomen voor<span class=\"_ _2\"></span> de personeelsbeloningen die betaalbaar<span class=\"_ _2\"></span> zijn binnen de twaalf maanden op voorwa<span class=\"_ _0\"></span>arde dat de Gr<span class=\"_ _0\"></span>oep een bestaande in rechte af<span class=\"_ _0\"></span>dwingbar<span class=\"_ _0\"></span>e of feitelijke v<span class=\"_ _0\"></span>erplichting heeft om derge<span class=\"_ _0\"></span>lijke betalingen te doen als gevolg v<span class=\"_ _2\"></span>an verleende prestaties in het v<span class=\"_ _0\"></span>erleden en indien de verplichting op een betr<span class=\"_ _0\"></span>ouwbar<span class=\"_ _0\"></span>e manier kan <span class=\"_ _0\"></span>worden bepaald.50.4.6 Beloningen in de vorm van eigen-vermogensinstrumentenDe Groep heeft op aandelen g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>de beloningen toeg<span class=\"_ _0\"></span>ekend aan ha<span class=\"_ _0\"></span>ar CE<span class=\"_ _0\"></span>O en een groep v<span class=\"_ _0\"></span>an sleutelpersoneelsleden onder de v<span class=\"_ _0\"></span>orm v<span class=\"_ _0\"></span>an een langetermijn v<span class=\"_ _2\"></span>ariabel compensatie verv<span class=\"_ _0\"></span>at in een stock optie plan.<span class=\"_ _0\"></span> Dit plan kan resulter<span class=\"_ _0\"></span>en in een bijkomende cash bonus.In de op aandelen geb<span class=\"_ _0\"></span>aseerde belonings<span class=\"_ _2\"></span>verrichtingen participeren de betr<span class=\"_ _0\"></span>okken personen in de evolutie v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>de van het onderligg<span class=\"_ _0\"></span>end instrument, zijnde de a<span class=\"_ _0\"></span>andelen v<span class=\"_ _0\"></span>an Agfa-Gev<span class=\"_ _2\"></span>aert NV en de betaling in cash is geb<span class=\"_ _0\"></span>aseerd op de koers of waar<span class=\"_ _2\"></span>de van het aandeel.Betre\ue618ende <span class=\"_ _0\"></span>\u2018Share apprecia<span class=\"_ _0\"></span>tion rights<span class=\"_ _0\"></span>\u2019 gev<span class=\"_ _0\"></span>en maar r<span class=\"_ _0\"></span>echt op verg<span class=\"_ _0\"></span>oeding w<span class=\"_ _2\"></span>anneer de betrokken persoon ge<span class=\"_ _0\"></span>durende een speci\ue616eke periode is tew<span class=\"_ _0\"></span>erkgesteld (k<span class=\"_ _2\"></span>ort \u2018wachtperiode<span class=\"_ _2\"></span>\u2019 genoemd). D<span class=\"_ _0\"></span>aarom erk<span class=\"_ _0\"></span>ent de Onderneming de kost <span class=\"_ _0\"></span>van de be<span class=\"ws1\">-</span>loning en de daaruit voortvloeiende v<span class=\"_ _0\"></span>erplichting,<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>over<span class=\"_ _0\"></span> de looptijd van v<span class=\"_ _0\"></span>oornoemde wachtperiode<span class=\"_ _2\"></span>. De verplichting wor<span class=\"_ _0\"></span>dt initieel en gedur<span class=\"_ _0\"></span>ende voornoemde looptijd, te<span class=\"_ _0\"></span>lkens op het einde v<span class=\"_ _2\"></span>an een rapporteringsperiode,<span class=\"_ _2\"></span> gewaar<span class=\"_ _0\"></span>deerd aan de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de \u2018Share Appreci<span class=\"_ _0\"></span>ation Rights<span class=\"_ _0\"></span>\u2019 bepaald a<span class=\"_ _0\"></span>an de hand v<span class=\"_ _0\"></span>an een aandelenoptiemodel en in de mate <span class=\"_ _0\"></span>van de door<span class=\"_ _2\"></span> de werknemers gelev<span class=\"_ _0\"></span>erde dienstpr<span class=\"_ _0\"></span>estaties. <span class=\"_ _0\"></span>Wijziging<span class=\"_ _0\"></span>en in de re\u00eble w<span class=\"_ _2\"></span>aarden wor<span class=\"_ _0\"></span>den erkend in de wins<span class=\"_ _0\"></span>t- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>. Zowel de k<span class=\"_ _2\"></span>ost bij initi\u00eble waar<span class=\"_ _0\"></span>dering als de impact v<span class=\"_ _2\"></span>an de wijzigingen in de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde w<span class=\"_ _0\"></span>orden opgenomen als k<span class=\"_ _0\"></span>ost v<span class=\"_ _0\"></span>an personeelsbeloningen.<span class=\"_ _2\"></span> Het gehanteerde optiew<span class=\"_ _0\"></span>aarderingsmode<span class=\"_ _0\"></span>l is \u2018Black<span class=\"_ _0\"></span> and Scholes.<span class=\"_ _1\"></span>\u201950.5 Kosten van onderzoek en ontwikkelingKosten v<span class=\"_ _2\"></span>an onderzoek wor<span class=\"_ _0\"></span>den voor<span class=\"_ _2\"></span> boekhoudkundige doeleinden gede\ue616nieer<span class=\"_ _2\"></span>d als kosten gemaak<span class=\"_ _0\"></span>t voor<span class=\"_ _0\"></span> huidige of geplan<span class=\"ws1\">-</span>de onderzoek<span class=\"_ _0\"></span>en met het oog op het verscha\ue618en <span class=\"_ _0\"></span>van nieu<span class=\"_ _0\"></span>we wetenschappe<span class=\"_ _0\"></span>lijke of technische kennis en inzichten.Ontwikk<span class=\"_ _0\"></span>elingskosten <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ede\ue616nieerd als k<span class=\"_ _0\"></span>osten gemaak<span class=\"_ _2\"></span>t om de onderzoeksbevinding<span class=\"_ _0\"></span>en of de gespecialiseerde k<span class=\"_ _0\"></span>en<span class=\"ws1\">-</span>nis aan te wenden v<span class=\"_ _0\"></span>oor het uitdenk<span class=\"_ _0\"></span>en of plannen v<span class=\"_ _0\"></span>an de productie<span class=\"_ _0\"></span>, leverin<span class=\"_ _0\"></span>g of ontwikke<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an nieuwe of substantieel verbeterde pr<span class=\"_ _0\"></span>oducten, diensten of proces<span class=\"_ _0\"></span>sen alvorens de<span class=\"_ _0\"></span>ze in productie of gebr<span class=\"_ _0\"></span>uik te nemen.Kosten v<span class=\"_ _2\"></span>an onderzoek en ontwikk<span class=\"_ _2\"></span>eling in de Agfa-Gev<span class=\"_ _0\"></span>aert Groep betre\ue618<span class=\"_ _0\"></span>en zow<span class=\"_ _0\"></span>el interne onderzoek<span class=\"_ _0\"></span>s- en ontwikk<span class=\"_ _0\"></span>elings<span class=\"ws1\">-</span>activiteiten als v<span class=\"_ _0\"></span>erschillende samenwerking<span class=\"_ _0\"></span>en op het vlak<span class=\"_ _0\"></span> van onder<span class=\"_ _0\"></span>zoek en ontw<span class=\"_ _0\"></span>ikkelin<span class=\"_ _0\"></span>g en allianties met derde partijen.Kosten v<span class=\"_ _2\"></span>an onderzoek en ontwikk<span class=\"_ _0\"></span>eling om<span class=\"_ _0\"></span>vatten,<span class=\"_ _2\"></span> in het bijzonder<span class=\"_ _0\"></span>, de lopende k<span class=\"_ _0\"></span>osten voor<span class=\"_ _0\"></span> de onderzoek<span class=\"_ _0\"></span>s- en ontwikk<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>lingsdepartementen zo<span class=\"_ _0\"></span>als personeelskosten,<span class=\"_ _2\"></span> materiaalkosten en afschrijvin<span class=\"_ _0\"></span>g van <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva alsook<span class=\"_ _0\"></span> de kosten v<span class=\"_ _2\"></span>an labo<span class=\"ws1\">-</span>ratori<span class=\"_ _0\"></span>a, faciliteiten <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de ontwikke<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an toepassing<span class=\"_ _0\"></span>en, \u2018<span class=\"_ _2\"></span>engineering\u2019<span class=\"_ _0\"></span> en andere departementen die onderz<span class=\"_ _0\"></span>oeks- en ontwikk<span class=\"_ _0\"></span>elingsactiviteiten v<span class=\"_ _0\"></span>errichten, k<span class=\"_ _0\"></span>osten voor<span class=\"_ _2\"></span> het contact met universiteiten en wetenschappelijk<span class=\"_ _0\"></span>e instellingen en de kosten v<span class=\"_ _2\"></span>an onderzoeks- en ontw<span class=\"_ _0\"></span>ikkelings<span class=\"_ _0\"></span>werk v<span class=\"_ _0\"></span>oor r<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>van der<span class=\"_ _0\"></span>den.Onderzoek<span class=\"_ _0\"></span>skosten k<span class=\"_ _0\"></span>unnen niet wor<span class=\"_ _0\"></span>den gea<span class=\"_ _0\"></span>ctiveerd.<span class=\"_ _0\"></span> De voorw<span class=\"_ _0\"></span>aarden v<span class=\"_ _0\"></span>oor activ<span class=\"_ _0\"></span>ering v<span class=\"_ _2\"></span>an ontwikkelingskos<span class=\"_ _0\"></span>ten zijn strikt gede\ue616nieer<span class=\"_ _0\"></span>d: een immaterieel actief kan maar<span class=\"_ _2\"></span> erkend worden,<span class=\"_ _0\"></span> alleen w<span class=\"_ _0\"></span>anneer er<span class=\"_ _0\"></span> redelijk<span class=\"_ _2\"></span>e zekerheid bestaat da<span class=\"_ _0\"></span>t toekomsti<span class=\"ws1\">-</span>ge kasstr<span class=\"_ _0\"></span>omen de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an het actief kunnen af<span class=\"_ _0\"></span>dekken.50.6 Netto\ue61fnancieringslastenFinancieringsbaten (-k<span class=\"_ _2\"></span>osten) \u2013 netto omv<span class=\"_ _0\"></span>atten rente verschuldig<span class=\"_ _2\"></span>d op leningen en ontvang<span class=\"_ _0\"></span>en rente op belegging<span class=\"_ _0\"></span>en. Zij beva<span class=\"_ _0\"></span>tten ontvan<span class=\"_ _0\"></span>gen en betaalde interes<span class=\"_ _0\"></span>ten met betrekking tot elementen opg<span class=\"_ _0\"></span>enomen in de netto \ue616nanci\u00eble schuldpositie<span class=\"_ _0\"></span>. De netto \ue616nanci\u00eble schuldpositie wor<span class=\"_ _2\"></span>dt gede\ue616nieerd als de som v<span class=\"_ _0\"></span>an langlopende en k<span class=\"_ _0\"></span>ortlopende rentedr<span class=\"_ _0\"></span>agende verplich<span class=\"ws1\">-</span>tingen en le<span class=\"_ _0\"></span>aseverplichtingen v<span class=\"_ _0\"></span>erminderd met g<span class=\"_ _0\"></span>eldmiddelen en kasequiv<span class=\"_ _0\"></span>alenten.Overige \ue616nancierin<span class=\"_ _0\"></span>gsbaten (-kos<span class=\"_ _0\"></span>ten) \u2013 netto omv<span class=\"_ _2\"></span>atten: <span class=\"_ _cd\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls60 ws15\">ontvangen en beta<span class=\"_ _0\"></span>alde interesten met betrekkin<span class=\"_ _0\"></span>g tot overig<span class=\"_ _0\"></span>e activa en <span class=\"_ _0\"></span>verplichtingen die g<span class=\"_ _0\"></span>een deel uitmaken <span class=\"_ _0\"></span>van<span class=\"_ _2\"></span> </span></span>de<span class=\"_ _9\"></span> <span class=\"_ _9\"></span>ne<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>\ue616nanci\u00eble schuldpositie zoals de interes<span class=\"_ _0\"></span>t op de nettoverplichting <span class=\"_ _0\"></span>wegens v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en na uitdiensttredin<span class=\"_ _0\"></span>g en de interestcomponent v<span class=\"_ _2\"></span>an ontslagvergoedingen g<span class=\"_ _0\"></span>eheel of gedeelte<span class=\"_ _0\"></span>lijk betaalbaar<span class=\"_ _2\"></span> na twaalf maanden; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">valutak<span class=\"_ _0\"></span>oersverschillen uit niet-oper<span class=\"_ _2\"></span>ationele activiteiten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls8 wscb\">winsten en v<span class=\"_ _0\"></span>erliezen uit de herw<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van deriv<span class=\"_ _2\"></span>aten die een economische indekking zijn van niet-oper<span class=\"_ _2\"></span>ationele <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span></span></span>activiteiten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het ine\ue618ectieve gedeelte <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomafde<span class=\"_ _0\"></span>kkingen die niet-oper<span class=\"_ _0\"></span>ationele activiteiten indekk<span class=\"_ _2\"></span>en;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">bijzondere w<span class=\"_ _2\"></span>aardeverminderingsv<span class=\"_ _0\"></span>erliezen g<span class=\"_ _0\"></span>eboekt op \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws34\">resultaten op de verkoop v<span class=\"_ _2\"></span>an e\ue618ecten beschikbaar voor<span class=\"_ _2\"></span> verkoop;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">herwaarderin<span class=\"_ _0\"></span>g van de uitg<span class=\"_ _0\"></span>estelde v<span class=\"_ _2\"></span>ariabele overnameprijs v<span class=\"_ _2\"></span>an overnames; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">andere niet-operatione<span class=\"_ _0\"></span>le kosten en opbren<span class=\"_ _0\"></span>gsten.</span></span>Inkomsten uit r<span class=\"_ _0\"></span>ente worden pr<span class=\"_ _0\"></span>o ra<span class=\"_ _0\"></span>ta temporis in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen rek<span class=\"_ _0\"></span>ening houdend met het e\ue618ectieve rendement <span class=\"_ _0\"></span>van het actief<span class=\"_ _2\"></span>. Inkomsten uit dividenden <span class=\"_ _0\"></span>worden in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen op de dag dat het dividend <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>ekend.Alle rentelasten en ander<span class=\"_ _0\"></span>e \ue616nancieringskos<span class=\"_ _0\"></span>ten in verband met lenin<span class=\"_ _0\"></span>gen wor<span class=\"_ _0\"></span>den in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>ening opge<span class=\"ws1\">-</span>nomen naarmate z<span class=\"_ _0\"></span>e ontstaan op basis v<span class=\"_ _2\"></span>an de e\ue618ectieve rentemethode<span class=\"_ _0\"></span>. De rentel<span class=\"_ _0\"></span>astcomponent v<span class=\"_ _0\"></span>an de betalingen v<span class=\"_ _0\"></span>oor leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten wor<span class=\"_ _0\"></span>dt in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen op basis v<span class=\"_ _2\"></span>an de e\ue618ectieve rentemethode<span class=\"_ _0\"></span>.De interest op de nettov<span class=\"_ _0\"></span>erplichting weg<span class=\"_ _0\"></span>ens verg<span class=\"_ _0\"></span>oedingen na uitdiensttr<span class=\"_ _0\"></span>eding wor<span class=\"_ _2\"></span>dt berekend door de disconterin<span class=\"_ _0\"></span>gsvoet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt voor<span class=\"_ _0\"></span> de berek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichting toe te passen op de netto<span class=\"_ _0\"></span>verplichting<span class=\"_ _0\"></span>.Zowel de br<span class=\"_ _0\"></span>uto- als nettoverplichting bij aan<span class=\"_ _2\"></span>vang v<span class=\"_ _0\"></span>an de rapporteringsperiode <span class=\"_ _0\"></span>wordt als b<span class=\"_ _0\"></span>asis genomen w<span class=\"_ _2\"></span>aarbij rekening wordt g<span class=\"_ _0\"></span>ehouden met wijziging<span class=\"_ _0\"></span>en in de nettoverplichtin<span class=\"_ _0\"></span>g tijdens de rapporteringsperiode als g<span class=\"_ _0\"></span>evolg v<span class=\"_ _0\"></span>an bijdrag<span class=\"_ _0\"></span>en en uit<span class=\"ws1\">-</span>kering<span class=\"_ _0\"></span>en.De interestcomponent v<span class=\"_ _2\"></span>an langetermijnontslagvergoe<span class=\"_ _0\"></span>dingen omv<span class=\"_ _2\"></span>at de impact v<span class=\"_ _0\"></span>an de afwikkelin<span class=\"_ _0\"></span>g van de <span class=\"_ _0\"></span>verplichting evenals de impa<span class=\"_ _0\"></span>ct van de g<span class=\"_ _0\"></span>ewijzig<span class=\"_ _0\"></span>de disconteringsvoet.50.<span class=\"_ _2\"></span>7 <span class=\"_ _0\"></span>Winstbelastingen en overige belastingenDe winstbel<span class=\"_ _0\"></span>astingen om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>tten de over<span class=\"_ _0\"></span> het boekjaar<span class=\"_ _0\"></span> verschuldig<span class=\"_ _0\"></span>de en verre<span class=\"_ _0\"></span>kenbar<span class=\"_ _0\"></span>e belasting<span class=\"_ _0\"></span>en en de uitgestelde belas<span class=\"_ _0\"></span>tingen.Beide belasting<span class=\"_ _0\"></span>en worden in de <span class=\"_ _0\"></span>winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g geboek<span class=\"_ _0\"></span>t behalve in die g<span class=\"_ _0\"></span>evallen w<span class=\"_ _2\"></span>aar het bestanddelen betr<span class=\"_ _0\"></span>eft die deel uitmaken <span class=\"_ _0\"></span>van de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resultaten. In dit laats<span class=\"_ _0\"></span>te gev<span class=\"_ _0\"></span>al verloopt de opname <span class=\"_ _0\"></span>via de niet-ger<span class=\"_ _0\"></span>ealiseerde resultaten of in het gev<span class=\"_ _2\"></span>al van bedrijfscombina<span class=\"_ _0\"></span>ties wa<span class=\"_ _0\"></span>arbij de opname verloopt v<span class=\"_ _0\"></span>ia goodwil.Bij de bepaling v<span class=\"_ _2\"></span>an de over het boekj<span class=\"_ _0\"></span>aar v<span class=\"_ _0\"></span>erschuldigde en v<span class=\"_ _0\"></span>errekenb<span class=\"_ _0\"></span>are w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en en uitgestelde w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en houdt de Groep rek<span class=\"_ _2\"></span>ening met het e\ue618ect van onze<span class=\"_ _0\"></span>kere bel<span class=\"_ _0\"></span>astingposities en de vr<span class=\"_ _0\"></span>aag of er nog <span class=\"_ _0\"></span>verder<span class=\"_ _0\"></span>e belastingen en r<span class=\"_ _0\"></span>ente verschuldigd zijn.Overige bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen en schulden hebben betre<span class=\"_ _0\"></span>kking op overig<span class=\"_ _0\"></span>e belastingen z<span class=\"_ _0\"></span>oals B<span class=\"_ _2\"></span>T<span class=\"_ _9\"></span>W<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span> onroerend goe<span class=\"_ _0\"></span>d belasting en andere indirecte bel<span class=\"_ _0\"></span>astingen.<span class=\"_ _0\"></span> Ze wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan kostprijs.<span class=\"_ _0\"></span> Overige be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>orden gecompenseerd in de b<span class=\"_ _0\"></span>alans w<span class=\"_ _0\"></span>anneer z<span class=\"_ _0\"></span>e geheven <span class=\"_ _0\"></span>worden door<span class=\"_ _2\"></span> dezelfde belastin<span class=\"_ _0\"></span>gautoriteit en afgelos<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>den op een net<span class=\"ws1\">-</span>tobasis en er<span class=\"_ _0\"></span> een wettelijk r<span class=\"_ _0\"></span>echt is om deze te compenser<span class=\"_ _0\"></span>en.50.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.1 V<span class=\"_ _2\"></span>erschuldigde <span class=\"_ _9\"></span>winstbelastingenOnder de o<span class=\"_ _0\"></span>ver <span class=\"_ _0\"></span>de verslagperiode v<span class=\"_ _0\"></span>erschuldigde en v<span class=\"_ _0\"></span>errekenb<span class=\"_ _0\"></span>are belastin<span class=\"_ _0\"></span>gen vers<span class=\"_ _0\"></span>taat men deze <span class=\"_ _0\"></span>die drukken op de \ue616scale winst v<span class=\"_ _2\"></span>an het boekjaar<span class=\"_ _2\"></span>, berekend teg<span class=\"_ _0\"></span>en de belastingtariev<span class=\"_ _0\"></span>en die van kr<span class=\"_ _2\"></span>acht zijn op de balansdatum, ev<span class=\"_ _0\"></span>enals de aanpassin<span class=\"ws1\">-</span>gen aan de belas<span class=\"_ _0\"></span>tingen die verschuldig<span class=\"_ _2\"></span>d zijn over de v<span class=\"_ _0\"></span>orige boekjaren.<span class=\"_ _2\"></span> Bijkomende winstbelastin<span class=\"_ _0\"></span>gen die ontstaan uit de uitkering v<span class=\"_ _2\"></span>an dividenden worden g<span class=\"_ _0\"></span>eboekt op hetz<span class=\"_ _0\"></span>elfde moment als de v<span class=\"_ _0\"></span>erplichting voor<span class=\"_ _0\"></span> uitbetaling v<span class=\"_ _2\"></span>an het desbetre\ue618ende dividend. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erschuldigde winstbe<span class=\"_ _0\"></span>lastingen met betr<span class=\"_ _0\"></span>ekking tot de lopende en voor<span class=\"_ _0\"></span>gaande perioden, v<span class=\"_ _0\"></span>oor z<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span> deze nog onbetaald zijn, w<span class=\"_ _0\"></span>orden erk<span class=\"_ _0\"></span>end als schulden. Ing<span class=\"_ _0\"></span>eval het r<span class=\"_ _0\"></span>eeds betaalde bedr<span class=\"_ _0\"></span>ag aan winstbe<span class=\"_ _0\"></span>lastingen gr<span class=\"_ _0\"></span>oter is dan het v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>schuldigde bedr<span class=\"_ _2\"></span>ag voor die perioden, d<span class=\"_ _0\"></span>an wordt dit o<span class=\"_ _0\"></span>verschot gepr<span class=\"_ _0\"></span>esenteerd als een actief<span class=\"_ _0\"></span>.50.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2 Uitgestelde winstb<span class=\"_ _9\"></span>elastingenDe uitgestelde bel<span class=\"_ _0\"></span>astingen w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend volg<span class=\"_ _0\"></span>ens de \u2018b<span class=\"_ _0\"></span>alance sheet\u2019<span class=\"_ _2\"></span>-methode en komen v<span class=\"_ _0\"></span>ooral v<span class=\"_ _0\"></span>oort uit de verschillen tussen de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an activa en verplichting<span class=\"_ _0\"></span>en in de balans en de \ue616scale boek<span class=\"_ _2\"></span>waarde erv<span class=\"_ _2\"></span>an (tijdelijke verschillen<span class=\"_ _0\"></span>).Er w<span class=\"_ _0\"></span>ordt echter<span class=\"_ _0\"></span> geen re<span class=\"_ _0\"></span>kening ge<span class=\"_ _0\"></span>houden met de volgende v<span class=\"_ _0\"></span>erschillen: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">belastbare <span class=\"_ _0\"></span>verschillen bij de eerste opname v<span class=\"_ _2\"></span>an goodwill;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws1f\">de eerste opname v<span class=\"_ _0\"></span>an een actief of verplichting in een tr<span class=\"_ _0\"></span>ansactie die geen bedrijfscombina<span class=\"_ _0\"></span>tie is en op het moment van de </span></span>transactie g<span class=\"_ _0\"></span>een invloed heef<span class=\"_ _0\"></span>t op de winst v<span class=\"_ _0\"></span>\u00f3\u00f3r bel<span class=\"_ _0\"></span>asting of op de \ue616scale winst (het \ue616scale v<span class=\"_ _0\"></span>erlies); en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws2f\"> tijdelijke verschillen met betr<span class=\"_ _0\"></span>ekking tot inv<span class=\"_ _0\"></span>esteringen in dochter<span class=\"_ _0\"></span>ondernemingen in de mate d<span class=\"_ _0\"></span>at zij w<span class=\"_ _0\"></span>aarschijnlijk niet </span></span>zullen afgew<span class=\"_ _0\"></span>ikkeld w<span class=\"_ _0\"></span>orden in de nabije toe<span class=\"_ _0\"></span>komst.Het bedrag <span class=\"_ _0\"></span>van de uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gen is geb<span class=\"_ _0\"></span>aseerd op de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en met betrekking tot de re<span class=\"_ _2\"></span>alisatie van de boek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de activa en verplichting<span class=\"_ _0\"></span>en, w<span class=\"_ _2\"></span>aarbij gebruik w<span class=\"_ _0\"></span>ordt gem<span class=\"_ _0\"></span>aakt v<span class=\"_ _2\"></span>an de belastingtarieven (en de bel<span class=\"_ _0\"></span>astingwetge<span class=\"ws1\">-</span>ving) wa<span class=\"_ _0\"></span>arvan het wetg<span class=\"_ _0\"></span>evingspr<span class=\"_ _0\"></span>oces (materieel) is afgesloten op de b<span class=\"_ _0\"></span>alansdatum.<span class=\"_ _0\"></span> Een uitgestelde be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>dering wordt enk<span class=\"_ _2\"></span>el opgenomen in de balans indien het voldoende z<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span> is dat de verr<span class=\"_ _0\"></span>ekenb<span class=\"_ _0\"></span>are tijdelijk<span class=\"_ _0\"></span>e verschillen,<span class=\"_ _0\"></span> de onge<span class=\"ws1\">-</span>bruikte bel<span class=\"_ _0\"></span>astingfaciliteiten en de ong<span class=\"_ _0\"></span>ebruik<span class=\"_ _0\"></span>te voorwa<span class=\"_ _0\"></span>artse verliescompensatie in de toek<span class=\"_ _0\"></span>omst met \ue616scale wins<span class=\"_ _0\"></span>ten kunnen worden <span class=\"_ _0\"></span>verrek<span class=\"_ _0\"></span>end. Uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den verminderd n<span class=\"_ _0\"></span>aarmate het niet lang<span class=\"_ _0\"></span>er w<span class=\"_ _2\"></span>aarschijnlijk is dat de belastingbesp<span class=\"_ _0\"></span>aring zal kunnen <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>d. Uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en en -schulden wor<span class=\"_ _0\"></span>den gecompen<span class=\"ws1\">-</span>seerd in de bal<span class=\"_ _0\"></span>ans indien de entiteit een wettelijk r<span class=\"_ _0\"></span>echt heeft om verschuldig<span class=\"_ _0\"></span>de winstbe<span class=\"_ _0\"></span>lastingen netto af te re<span class=\"_ _0\"></span>kenen en indien de uitgestelde bel<span class=\"_ _0\"></span>astingbedr<span class=\"_ _0\"></span>agen gehev<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den door dez<span class=\"_ _0\"></span>elfde bel<span class=\"_ _0\"></span>astingsautoriteit en de entiteit de intentie heeft om de vor<span class=\"_ _0\"></span>dering en de verplichting op hetz<span class=\"_ _0\"></span>elfde moment te innen en te betalen.50.8 Goodwill en immateri\u00eble activa met een onb<span class=\"_ _9\"></span>epaalde gebruiksduur Goodwill wor<span class=\"_ _2\"></span>dt na eerste opname gewa<span class=\"_ _0\"></span>ardeerd teg<span class=\"_ _0\"></span>en kostprijs,<span class=\"_ _0\"></span> verminder<span class=\"_ _0\"></span>d met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span><span class=\"ws1\">-</span>minderingsv<span class=\"_ _0\"></span>erliezen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor ge<span class=\"_ _2\"></span>associeerde deelnemingen die v<span class=\"_ _0\"></span>olgens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d, w<span class=\"_ _0\"></span>ordt het bedrag <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>oodwill opgenomen in de boek<span class=\"_ _2\"></span>waarde <span class=\"_ _0\"></span>van de in<span class=\"_ _0\"></span>vestering<span class=\"_ _2\"></span>. Eventuele bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>liezen w<span class=\"_ _0\"></span>orden eveneens opg<span class=\"_ _0\"></span>enomen in de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de geassocieerde deelnemin<span class=\"_ _0\"></span>g.Immateri\u00eble activ<span class=\"_ _2\"></span>a met een onbepaalde gebruiksduur<span class=\"_ _2\"></span>, z<span class=\"_ _0\"></span>oals handelsnamen,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan kos<span class=\"_ _0\"></span>tprijs verminderd met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen. Imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a met onbepaalde ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den niet afgeschrev<span class=\"_ _0\"></span>en. Zij <span class=\"_ _0\"></span>worden j<span class=\"_ _0\"></span>aarlijks op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g getoetst en elk<span class=\"_ _0\"></span>e keer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> een aanwijzing bestaat dat zij mog<span class=\"_ _0\"></span>elijk een bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering hebben ondergaan.50.9 Immateri\u00eble activa met beperkte gebruiksduur50.9.<span class=\"_ _2\"></span>1 Opname en waarderingImmateri\u00eble v<span class=\"_ _2\"></span>aste activa met beperk<span class=\"_ _0\"></span>te gebruiksduur<span class=\"_ _2\"></span> worden gew<span class=\"_ _2\"></span>aardeerd aan k<span class=\"_ _0\"></span>ostprijs verminder<span class=\"_ _0\"></span>d met gea<span class=\"_ _0\"></span>ccumuleerde afschrijvingen en g<span class=\"_ _0\"></span>eaccumuleer<span class=\"_ _0\"></span>de bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en.Kosten v<span class=\"_ _2\"></span>an onderzoek en ontwikk<span class=\"_ _2\"></span>eling worden als een k<span class=\"_ _0\"></span>ost in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening opgenomen in de periode w<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span>in zij wor<span class=\"_ _0\"></span>den gemaak<span class=\"_ _0\"></span>t, met uitzonderin<span class=\"_ _0\"></span>g voor<span class=\"_ _0\"></span> bepaalde kos<span class=\"_ _0\"></span>ten van ont<span class=\"_ _0\"></span>wikke<span class=\"_ _0\"></span>ling,<span class=\"_ _0\"></span> welk<span class=\"_ _0\"></span>e op de balans w<span class=\"_ _0\"></span>orden opgenomen wanneer<span class=\"_ _2\"></span> het waarschijnlijk is d<span class=\"_ _0\"></span>at het ontwikk<span class=\"_ _0\"></span>elingsproject een succes zal zijn en <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> aan bepaalde voorw<span class=\"_ _0\"></span>aarden is voldaan z<span class=\"_ _0\"></span>oals technische uitvoerb<span class=\"_ _0\"></span>aarheid en het kunnen a<span class=\"_ _0\"></span>antonen dat het ontwikk<span class=\"_ _0\"></span>elingsproject w<span class=\"_ _2\"></span>aarschijnlijke toekom<span class=\"ws1\">-</span>stige economische v<span class=\"_ _0\"></span>oordelen zal gener<span class=\"_ _0\"></span>eren.<span class=\"_ _0\"></span> Kosten v<span class=\"_ _2\"></span>an ontwikkeling opgenomen op de b<span class=\"_ _0\"></span>alans wor<span class=\"_ _0\"></span>den afgeschrev<span class=\"_ _0\"></span>en op een system<span class=\"_ _0\"></span>atische manier o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> hun geschatte g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span>.In over<span class=\"_ _0\"></span>eenstemming met IFRS 3 <span class=\"ff11 ws1\">Bedrijfscomb<span class=\"_ _0\"></span>inaties<span class=\"ff1 ws21\"> is de k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _2\"></span>an een immaterieel actief verworven in een bedrijfs<span class=\"ws1\">-</span></span></span>combinatie de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van het immaterieel actief op o<span class=\"_ _0\"></span>vernamedatum.<span class=\"_ _2\"></span> De re\u00eble waar<span class=\"_ _2\"></span>de van een immaterieel actief weerspiegelt de m<span class=\"_ _0\"></span>arktverw<span class=\"_ _2\"></span>achtingen over<span class=\"_ _0\"></span> de w<span class=\"_ _0\"></span>aarschijnlijkheid dat toek<span class=\"_ _0\"></span>omstige economische v<span class=\"_ _0\"></span>oordelen,<span class=\"_ _0\"></span> verva<span class=\"_ _0\"></span>t in het actief,<span class=\"_ _2\"></span> naar de entiteit zullen toevloeien.50.9.2 Uitgaven na eerste opnameUitgav<span class=\"_ _0\"></span>en na eerste opname wor<span class=\"_ _2\"></span>den onmiddellijk in de winst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen. Ze w<span class=\"_ _0\"></span>orden echter<span class=\"_ _0\"></span> wel g<span class=\"_ _0\"></span>eac<span class=\"ws1\">-</span>tiveerd indien z<span class=\"_ _0\"></span>e resulteren in een <span class=\"_ _0\"></span>verhoging v<span class=\"_ _2\"></span>an het toekomstig economisch nut v<span class=\"_ _0\"></span>an de respectieve ma<span class=\"_ _0\"></span>teri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a.50.9.3 AfschrijvingenImmateri\u00eble activ<span class=\"_ _2\"></span>a met een beperkte gebruiksduur<span class=\"_ _2\"></span>, z<span class=\"_ _0\"></span>oals verworven technologie en kl<span class=\"_ _0\"></span>antenrelaties w<span class=\"_ _0\"></span>orden afg<span class=\"_ _0\"></span>eschreven vo<span class=\"_ _0\"></span>lg<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> lineair<span class=\"_ _0\"></span>e methode over<span class=\"_ _2\"></span> de geschatte gebruiksduur<span class=\"_ _2\"></span>, o<span class=\"_ _0\"></span>ver het alg<span class=\"_ _0\"></span>emeen een periode v<span class=\"_ _0\"></span>an vijf tot vijf<span class=\"_ _0\"></span>tien jaar<span class=\"_ _2\"></span>. Afschrijvingsmethode<span class=\"_ _2\"></span>, gebruiksduur<span class=\"_ _0\"></span> en restw<span class=\"_ _2\"></span>aarde wor<span class=\"_ _0\"></span>den op rapporteringsd<span class=\"_ _0\"></span>atum telkens opnieuw<span class=\"_ _0\"></span> beoordeeld en<span class=\"_ _0\"></span> ind<span class=\"_ _9\"></span>ien<span class=\"_ _9\"></span> nodig aangepast.50.<span class=\"_ _2\"></span>10 Materi\u00eble vaste activa50.<span class=\"_ _2\"></span>10.1 Opname en waarderingDe materi\u00eble v<span class=\"_ _2\"></span>aste activa w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aardeerd tegen k<span class=\"_ _0\"></span>ostprijs, <span class=\"_ _0\"></span>verminderd met g<span class=\"_ _0\"></span>eaccumuleer<span class=\"_ _0\"></span>de afschrijvingen en g<span class=\"_ _0\"></span>eaccu-muleerde bijzonder<span class=\"_ _0\"></span>e waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en.De kostprijs v<span class=\"_ _2\"></span>an een materieel v<span class=\"_ _0\"></span>ast actief omv<span class=\"_ _2\"></span>at: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">de aankoopprijs, met inbegrip <span class=\"_ _0\"></span>van in<span class=\"_ _0\"></span>voerrechten en niet af<span class=\"_ _0\"></span>trekbar<span class=\"_ _0\"></span>e belastingen op de a<span class=\"_ _0\"></span>ankopen;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws35\">alle rechtstreek<span class=\"_ _0\"></span>s toerekenb<span class=\"_ _0\"></span>are k<span class=\"_ _0\"></span>osten om het actief op de locatie en in de staat te krijg<span class=\"_ _0\"></span>en die noodzakelijk is om te f<span class=\"_ _0\"></span>unc<span class=\"ws1\">-</span></span></span>tioneren op de door<span class=\"_ _0\"></span> het management beoog<span class=\"_ _0\"></span>de wijze; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsd0\">de eerste schatting v<span class=\"_ _2\"></span>an de kosten van ontm<span class=\"_ _0\"></span>anteling en verwijdering <span class=\"_ _0\"></span>van het actief<span class=\"_ _2\"></span>, en van het hers<span class=\"_ _0\"></span>tel v<span class=\"_ _0\"></span>an het terrein w<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span> </span></span>het actief zich bevindt; de verplichtin<span class=\"_ _0\"></span>g hiervoor w<span class=\"_ _0\"></span>ordt door<span class=\"_ _0\"></span> de entiteit aangega<span class=\"_ _0\"></span>an wanneer<span class=\"_ _2\"></span> het actief wordt verkr<span class=\"_ _0\"></span>egen, of ontstaat als gev<span class=\"_ _0\"></span>olg van het g<span class=\"_ _0\"></span>ebruik g<span class=\"_ _0\"></span>edurende een bepa<span class=\"_ _0\"></span>alde periode voor<span class=\"_ _0\"></span> andere doeleinden dan de productie <span class=\"_ _0\"></span>van voorr<span class=\"_ _0\"></span>aden tijdens die periode; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">geactiv<span class=\"_ _0\"></span>eerde \ue616nancieringsk<span class=\"_ _0\"></span>osten.</span></span>V<span class=\"_ _2\"></span>oor zelfv<span class=\"_ _0\"></span>ervaar<span class=\"_ _0\"></span>digde materi\u00eble <span class=\"_ _0\"></span>vas<span class=\"_ _0\"></span>te activa om<span class=\"_ _2\"></span>vatten de rechtstr<span class=\"_ _0\"></span>eeks toerek<span class=\"_ _2\"></span>enbare kosten de directe m<span class=\"_ _0\"></span>ateriaalkos<span class=\"_ _0\"></span>t, di<span class=\"ws1\">-</span>recte fabricag<span class=\"_ _0\"></span>ekosten,<span class=\"_ _2\"></span> een evenredig deel v<span class=\"_ _0\"></span>an de v<span class=\"_ _0\"></span>aste kosten <span class=\"_ _0\"></span>van ma<span class=\"_ _0\"></span>teriaal en fabricag<span class=\"_ _0\"></span>e,<span class=\"_ _2\"></span> en een evenredig deel v<span class=\"_ _0\"></span>an de afschrijvingen <span class=\"_ _0\"></span>van activ<span class=\"_ _2\"></span>a gebruikt bij de v<span class=\"_ _0\"></span>ervaar<span class=\"_ _0\"></span>diging.<span class=\"_ _2\"></span> De kostprijs omv<span class=\"_ _0\"></span>at tevens een evenr<span class=\"_ _0\"></span>edig deel v<span class=\"_ _2\"></span>an de kosten voor<span class=\"_ _0\"></span> het bedrijfspensioenplan, ander<span class=\"_ _0\"></span>e vrijwillig<span class=\"_ _0\"></span>e personeelsbeloningen <span class=\"_ _0\"></span>van de Onderneming en g<span class=\"_ _0\"></span>eactiv<span class=\"_ _0\"></span>eerde \ue616nancieringsk<span class=\"_ _0\"></span>osten.50.<span class=\"_ _2\"></span>10.2 Uitgaven na eerste opnameUitgav<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> de herstellingen en onderhoud <span class=\"_ _0\"></span>van ma<span class=\"_ _0\"></span>teri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a wor<span class=\"_ _0\"></span>den onmiddellijk in de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>ke<span class=\"ws1\">-</span>ning opgenomen.Ze wor<span class=\"_ _0\"></span>den echter w<span class=\"_ _0\"></span>el ge<span class=\"_ _0\"></span>activeerd indien <span class=\"_ _0\"></span>ze resulter<span class=\"_ _0\"></span>en in een verhoging v<span class=\"_ _2\"></span>an het toekomstig economisch nut v<span class=\"_ _2\"></span>an de respec<span class=\"ws1\">-</span>tieve materi\u00eble <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva.50.<span class=\"_ _2\"></span>10.3 AfschrijvingenMateri\u00eble v<span class=\"_ _2\"></span>aste activa wor<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>anaf datum v<span class=\"_ _2\"></span>an ingebruikname afgeschr<span class=\"_ _0\"></span>even volg<span class=\"_ _0\"></span>ens de lineaire methode o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de gebruiks<span class=\"ws1\">-</span>duur v<span class=\"_ _2\"></span>an het actief. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oor materi\u00eble <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva aan<span class=\"_ _0\"></span>gehouden op grond <span class=\"_ _0\"></span>van le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomsten stemt de afschrijv<span class=\"_ _0\"></span>ingspe<span class=\"ws1\">-</span>riode over<span class=\"_ _0\"></span>een met de gebruiksduur<span class=\"_ _2\"></span> of met de looptijd van de leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omst, indien k<span class=\"_ _0\"></span>orter<span class=\"_ _2\"></span>.De geschatte g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de respectieve activ<span class=\"_ _2\"></span>a is de volgende:Gebouwen<span class=\"_ _2db\"> </span>\ue61f\ue61e tot \ue618\ue61e jaar\ue610Andere bouwwerken <span class=\"_ _1d6\"> </span>\ue61d\ue61e tot \ue61f\ue61e jaar\ue610Bedrijfsinstallaties<span class=\"_ _28c\"> </span>\ue617 tot \ue61f\ue61e jaar\ue610Machines en uitrusting <span class=\"_ _21c\"> </span>\ue617 tot \ue61d\ue61f jaar\ue610Laboratorium- en onderzoekinstallaties <span class=\"_ _2a3\"> </span>\ue61a tot \ue618 jaar\ue610Rollend materieel<span class=\"_ _232\"> </span>\ue616 tot \ue61c jaar\ue610Computermaterieel<span class=\"_ _2e3\"> </span>\ue61a tot \ue618 jaar\ue610Bedrijfs- en kantooruitrusting <span class=\"_ _1a5\"> </span>\ue616 tot \ue61d\ue61e jaarDe afschrijvingsperiode<span class=\"_ _2\"></span>, economische levensduur en r<span class=\"_ _0\"></span>estw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an vaste activ<span class=\"_ _2\"></span>a worden op gereg<span class=\"_ _0\"></span>elde tijdstippen ge\u00ebv<span class=\"_ _2\"></span>alu<span class=\"ws1\">-</span>eerd en aang<span class=\"_ _0\"></span>epast indien nodig<span class=\"_ _0\"></span>.50.<span class=\"_ _2\"></span>11 V<span class=\"_ _2\"></span>aste activa aangehouden voor verkoopDe Groep classi\ue616ceert een v<span class=\"_ _2\"></span>ast actief (of een groep activ<span class=\"_ _0\"></span>a die wor<span class=\"_ _0\"></span>dt afgestoten) als a<span class=\"_ _0\"></span>angehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop w<span class=\"_ _2\"></span>anneer zijn boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de hoofdzakelijk zal w<span class=\"_ _0\"></span>orden ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>d in een verkooptr<span class=\"_ _2\"></span>ansactie en niet door het voortge<span class=\"_ _0\"></span>zette ge<span class=\"_ _0\"></span>bruik ervan.<span class=\"_ _2\"></span> Dit is evenw<span class=\"_ _0\"></span>el alleen v<span class=\"_ _0\"></span>an toepassing <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> het vast actief (of een groep a<span class=\"_ _0\"></span>ctiva die w<span class=\"_ _0\"></span>ordt afg<span class=\"_ _0\"></span>estoten) onmiddellijk<span class=\"_ _0\"></span> in zijn huidige toestand v<span class=\"_ _0\"></span>erkoopbaar<span class=\"_ _2\"></span> is onder voorw<span class=\"_ _0\"></span>aarden die ge<span class=\"_ _0\"></span>bruikelijk<span class=\"_ _0\"></span> zijn bij dergelijk<span class=\"_ _0\"></span>e verk<span class=\"_ _0\"></span>oop en de verk<span class=\"_ _0\"></span>oop bovendien zeer<span class=\"_ _0\"></span> waarschijnlijk<span class=\"_ _0\"></span> is.Onmiddellijk v<span class=\"_ _0\"></span>oordat het actief v<span class=\"_ _0\"></span>oor het eers<span class=\"_ _0\"></span>t wordt g<span class=\"_ _0\"></span>eclassi\ue616ceerd als a<span class=\"_ _0\"></span>angehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop w<span class=\"_ _2\"></span>aardeert de Groep de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van het actief (of v<span class=\"_ _2\"></span>an alle activa en verplichting<span class=\"_ _0\"></span>en in de Groep) o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omstig met de v<span class=\"_ _0\"></span>an toepassing zijnde IFRS. Bij de initi\u00eb<span class=\"_ _0\"></span>le classi\ue616catie als aang<span class=\"_ _0\"></span>ehouden voor<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oop,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a en groepen v<span class=\"_ _2\"></span>an activa die wor<span class=\"_ _0\"></span>den af<span class=\"ws1\">-</span>gestoten,<span class=\"_ _0\"></span> gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d tegen de laagste <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van hun boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde en hun re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde minus de verk<span class=\"_ _2\"></span>oopkosten. Bijzon<span class=\"ws1\">-</span>dere w<span class=\"_ _2\"></span>aardeverminderingsv<span class=\"_ _0\"></span>erliezen w<span class=\"_ _0\"></span>orden opgenomen <span class=\"_ _0\"></span>voor e<span class=\"_ _0\"></span>lke eerste of later<span class=\"_ _0\"></span>e afschrijving v<span class=\"_ _2\"></span>an een actief (of een groep activ<span class=\"_ _0\"></span>a die wordt af<span class=\"_ _0\"></span>gestoten) tot de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde minus v<span class=\"_ _0\"></span>erkoopk<span class=\"_ _0\"></span>osten.V<span class=\"_ _2\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop w<span class=\"_ _0\"></span>orden niet lang<span class=\"_ _0\"></span>er afg<span class=\"_ _0\"></span>eschreven.50.<span class=\"_ _2\"></span>12 Financi\u00eble instrumenten50.<span class=\"_ _2\"></span>12.1 Financi\u00eble activaFinanci\u00eble activ<span class=\"_ _2\"></span>a omvatten in<span class=\"_ _0\"></span>vestering<span class=\"_ _0\"></span>en in obligaties en aandelen v<span class=\"_ _2\"></span>an een ander bedrijf,<span class=\"_ _2\"></span> geldmiddelen, geg<span class=\"_ _0\"></span>even leningen,<span class=\"_ _0\"></span> handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en, v<span class=\"_ _0\"></span>orderingen uit le<span class=\"_ _2\"></span>aseovereenkomsten en o<span class=\"_ _0\"></span>verige v<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en evenals deriv<span class=\"_ _0\"></span>aten.Leningen en vor<span class=\"_ _2\"></span>deringen worden in de b<span class=\"_ _0\"></span>alans opgenomen op het moment dat z<span class=\"_ _0\"></span>e ge\u00efnitieerd w<span class=\"_ _0\"></span>orden.<span class=\"_ _0\"></span> Alle andere \ue616nan<span class=\"ws1\">-</span>ci\u00eble activ<span class=\"_ _0\"></span>a neemt de Groep op in haar<span class=\"_ _2\"></span> balans op de transactieda<span class=\"_ _0\"></span>tum, op het moment dat de Gr<span class=\"_ _0\"></span>oep zich verbindt aan de contractue<span class=\"_ _0\"></span>le bepalingen v<span class=\"_ _2\"></span>an het instrument. Bij eerste opname w<span class=\"_ _0\"></span>ordt een handels<span class=\"_ _2\"></span>vordering zonder<span class=\"_ _0\"></span> signi\ue616cante \ue616nan<span class=\"ws1\">-</span>cieringscomponent gew<span class=\"_ _2\"></span>aardeerd aan re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _0\"></span>ermeerderd met dir<span class=\"_ _0\"></span>ect toewijsbar<span class=\"_ _0\"></span>e transactie<span class=\"_ _0\"></span>kosten.<span class=\"_ _0\"></span> T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ansactiekosten met betrekking tot \ue616nanci\u00eb<span class=\"_ _0\"></span>le activa en <span class=\"_ _0\"></span>verplichtingen g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.<span class=\"_ _0\"></span> De Groep neemt een \ue616nancieel actief niet langer<span class=\"_ _2\"></span> in de balans op vanaf het moment da<span class=\"_ _0\"></span>t de contractuele r<span class=\"_ _0\"></span>echten op de kasstromen uit het \ue616nanciee<span class=\"_ _0\"></span>l actief a\ue617open of de Groep de contr<span class=\"_ _0\"></span>actuele rechten op de ontv<span class=\"_ _2\"></span>angst van de kass<span class=\"_ _0\"></span>tromen uit het \ue616nancieel actief ov<span class=\"_ _0\"></span>erdr<span class=\"_ _0\"></span>aagt in een tr<span class=\"_ _0\"></span>ansactie wa<span class=\"_ _0\"></span>arbij de risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voordelen v<span class=\"_ _2\"></span>an eigendom van het \ue616nanciee<span class=\"_ _0\"></span>l actief overg<span class=\"_ _0\"></span>edrag<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den. Indien de entiteit nag<span class=\"_ _0\"></span>enoeg alle risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voordelen v<span class=\"_ _2\"></span>an eigendom van het \ue616n<span class=\"_ _0\"></span>ancieel actief niet over<span class=\"_ _0\"></span>draagt,<span class=\"_ _2\"></span> noch behoudt, moet de entiteit vas<span class=\"_ _0\"></span>tstellen of zij zeggenschap o<span class=\"_ _0\"></span>ver het \ue616n<span class=\"_ _0\"></span>ancieel actief heeft behouden.<span class=\"_ _0\"></span> In gev<span class=\"_ _0\"></span>al van <span class=\"_ _0\"></span>verlies v<span class=\"_ _0\"></span>an zeggensch<span class=\"_ _0\"></span>ap mag de entiteit de \ue616nan<span class=\"ws1\">-</span>ci\u00eble activ<span class=\"_ _0\"></span>a niet langer<span class=\"_ _2\"></span> in de balans opnemen. Financi\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen wor<span class=\"_ _0\"></span>den netto in de balans opg<span class=\"_ _0\"></span>enomen, uitsluitend w<span class=\"_ _0\"></span>anneer de Groep beschik<span class=\"_ _2\"></span>t over een w<span class=\"_ _0\"></span>ettelijk recht om de bedr<span class=\"_ _2\"></span>agen netto voor te s<span class=\"_ _0\"></span>tellen en zij de intentie heeft om de betre\ue618ende activ<span class=\"_ _2\"></span>a en verplichtingen hetzij gelijk<span class=\"_ _0\"></span>tijdig hetzij netto af te wikk<span class=\"_ _0\"></span>elen. De Groep houdt de volg<span class=\"_ _0\"></span>ende categorie\u00ebn aan v<span class=\"_ _2\"></span>an \ue616nanci\u00eble instrumenten: \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a aan geamortiseerde k<span class=\"_ _0\"></span>ostprijs en \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a aan re\u00eble wa<span class=\"_ _0\"></span>arde vi<span class=\"_ _0\"></span>a de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten. De classi\ue616ca<span class=\"_ _0\"></span>tie is gebaseer<span class=\"_ _0\"></span>d op het ondernemings<span class=\"ls1 ws1\">-</span>model v<span class=\"_ _0\"></span>an w<span class=\"_ _0\"></span>aaruit de activ<span class=\"_ _0\"></span>a beheerd <span class=\"_ _0\"></span>worden en op de k<span class=\"_ _0\"></span>enmerken v<span class=\"_ _2\"></span>an hun kasstromen.A. Financi\u00eble activa aan geamortiseerde kostprijsNa eerste opname <span class=\"_ _0\"></span>worden de \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan ge<span class=\"_ _0\"></span>amortiseerde kos<span class=\"_ _0\"></span>tprijs wanneer<span class=\"_ _2\"></span> het \ue616nanci\u00eble activa betreft die contr<span class=\"_ _0\"></span>actueel recht g<span class=\"_ _0\"></span>even op de ontv<span class=\"_ _0\"></span>angst v<span class=\"_ _2\"></span>an kasstromen en de contractue<span class=\"_ _0\"></span>le voorwa<span class=\"_ _0\"></span>arden aanleiding g<span class=\"_ _0\"></span>even tot kasuitgav<span class=\"_ _0\"></span>en op speci\ue616eke data ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an de hoofdsom en de interesten op het opensta<span class=\"_ _0\"></span>and saldo.<span class=\"_ _0\"></span> De vor<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de Groep<span class=\"_ _0\"></span>, zijnde handels<span class=\"_ _0\"></span>vor<span class=\"_ _0\"></span>deringen, <span class=\"_ _0\"></span>vordering<span class=\"_ _0\"></span>en uit leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten en overig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen, en g<span class=\"_ _0\"></span>eldmiddelen en kasequivalenten <span class=\"_ _0\"></span>voldoen allemaal aan de de\ue616nitie en w<span class=\"_ _0\"></span>orden bijg<span class=\"_ _0\"></span>evolg gew<span class=\"_ _2\"></span>aardeerd aan ge<span class=\"_ _0\"></span>amortiseerde k<span class=\"_ _0\"></span>ostprijs.B. Financi\u00eble activa aan re\u00eble waarde via de niet gerealiseerde winsten (FVOCI)De \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a worden gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _2\"></span>d aan re\u00eble waar<span class=\"_ _2\"></span>de via de niet-gere<span class=\"_ _0\"></span>aliseerde wins<span class=\"_ _0\"></span>ten w<span class=\"_ _0\"></span>anneer het \ue616nanci\u00eble a<span class=\"_ _0\"></span>ctiva betreft die contr<span class=\"_ _0\"></span>actueel recht g<span class=\"_ _0\"></span>even op zo<span class=\"_ _0\"></span>wel de ontv<span class=\"_ _2\"></span>angst van kasstr<span class=\"_ _0\"></span>omen als de verk<span class=\"_ _0\"></span>oop van \ue616n<span class=\"_ _0\"></span>anci\u00eble activ<span class=\"_ _0\"></span>a en de con<span class=\"ws1\">-</span>tractue<span class=\"_ _0\"></span>le voorwa<span class=\"_ _0\"></span>arden aanleiding g<span class=\"_ _0\"></span>even tot kasuitga<span class=\"_ _0\"></span>ven op speci\ue616eke d<span class=\"_ _0\"></span>ata ten belope v<span class=\"_ _0\"></span>an de hoofdsom en de interes<span class=\"_ _0\"></span>ten op het openstaand saldo<span class=\"_ _0\"></span>. Interestink<span class=\"_ _2\"></span>omsten worden berek<span class=\"_ _2\"></span>end volgens de e\ue618ectieve rentemethode; v<span class=\"_ _2\"></span>alutakoersverschillen en bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en worden g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.<span class=\"_ _0\"></span> Overige nettow<span class=\"_ _0\"></span>insten en -ver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>liezen w<span class=\"_ _0\"></span>orden ge<span class=\"_ _0\"></span>boekt in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> Bij verk<span class=\"_ _0\"></span>oop wor<span class=\"_ _0\"></span>den de winsten en v<span class=\"_ _0\"></span>erliezen uit de niet-ger<span class=\"_ _0\"></span>eali<span class=\"ws1\">-</span>seerde res<span class=\"_ _0\"></span>ultaten overg<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t naar de <span class=\"_ _0\"></span>winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g. De in<span class=\"_ _2\"></span>vestering van de Gr<span class=\"_ _0\"></span>oep in Dilli Illustr<span class=\"_ _0\"></span>ate Inc. v<span class=\"_ _0\"></span>oldoet aan de voorw<span class=\"_ _0\"></span>aarden opg<span class=\"_ _0\"></span>elegd aan \ue616n<span class=\"_ _0\"></span>anci\u00eble activ<span class=\"_ _0\"></span>a gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde via de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resultaten. De impact v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>dering na eerste opname v<span class=\"_ _2\"></span>an deze aandelenparticip<span class=\"_ _0\"></span>atie wor<span class=\"_ _0\"></span>dt opgenomen in niet-gere<span class=\"_ _2\"></span>aliseerde resulta<span class=\"ws1\">-</span>ten onder de <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e reserves<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>. Dit item zal niet op een later<span class=\"_ _0\"></span> tijdstip v<span class=\"_ _0\"></span>anuit de niet-gere<span class=\"_ _0\"></span>aliseerde r<span class=\"_ _0\"></span>esultaten in de winst- en verliesrek<span class=\"_ _2\"></span>ening worden opgenomen.50.<span class=\"_ _2\"></span>12.2 Financi\u00eble verplichtingenFinanci\u00eble verplichtin<span class=\"_ _0\"></span>gen omv<span class=\"_ _2\"></span>atten obligatieleningen,<span class=\"_ _0\"></span> bankschulden,<span class=\"_ _0\"></span> \u2018<span class=\"_ _2\"></span>revolving\u2019<span class=\"_ _2\"></span>- en andere kre<span class=\"_ _0\"></span>dietfaciliteiten, h<span class=\"_ _0\"></span>andels<span class=\"ws1\">-</span>schulden en overig<span class=\"_ _0\"></span>e te betalen posten evenals deriv<span class=\"_ _2\"></span>aten. Financi\u00eble verplichting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den opgenomen in de balans op transactie<span class=\"_ _0\"></span>datum, zijnde het moment da<span class=\"_ _0\"></span>t de Groep zich verbindt a<span class=\"_ _0\"></span>an de contractuele bep<span class=\"_ _0\"></span>alingen v<span class=\"_ _2\"></span>an het instrument.Bij eerste opname w<span class=\"_ _2\"></span>aardeert de Groep \ue616nanci\u00eble v<span class=\"_ _0\"></span>erplichtingen aan re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _0\"></span>erminderd met de direct toew<span class=\"_ _0\"></span>ijsbare transactie<span class=\"_ _0\"></span>kosten bij de uitga<span class=\"_ _0\"></span>ve v<span class=\"_ _2\"></span>an de \ue616nanci\u00eble verplichting.<span class=\"_ _0\"></span> Niet-afgeleide \ue616nanci\u00eb<span class=\"_ _0\"></span>le verplichting<span class=\"_ _0\"></span>en worden n<span class=\"_ _0\"></span>a eerste opname gew<span class=\"_ _2\"></span>aardeerd aan ge<span class=\"_ _0\"></span>amortiseerde k<span class=\"_ _0\"></span>ostprijs met uitzondering v<span class=\"_ _2\"></span>an de \ue616nanci\u00eble verplichtingen die hun oorspr<span class=\"_ _0\"></span>ong vinden in een ov<span class=\"_ _0\"></span>erdr<span class=\"_ _0\"></span>acht v<span class=\"_ _0\"></span>an \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a die niet in aanmerking komt voor<span class=\"_ _0\"></span> a\ue609oeking of w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> nog betrokken<span class=\"ws1\">-</span>heid bij het afgestoten \ue616nanciee<span class=\"_ _0\"></span>l actief van toep<span class=\"_ _0\"></span>assing is.<span class=\"_ _0\"></span> De rentedr<span class=\"_ _0\"></span>agende verplichting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den na initi\u00eble opname gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan ge<span class=\"_ _0\"></span>amortiseerde k<span class=\"_ _0\"></span>ostprijs, w<span class=\"_ _2\"></span>aarbij het verschil tussen het initi\u00eble bedr<span class=\"_ _0\"></span>ag en het a\ue617ossingsbedr<span class=\"_ _0\"></span>ag pro r<span class=\"_ _0\"></span>ata temporis in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt opgenomen op basis <span class=\"_ _0\"></span>van de e\ue618ectiev<span class=\"_ _0\"></span>e rentemethode<span class=\"_ _2\"></span>. W<span class=\"_ _2\"></span>anneer een ov<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>dracht <span class=\"_ _0\"></span>van \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a niet resulteert in a\ue609oeking v<span class=\"_ _2\"></span>an het actief omdat de entiteit de risico<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>s en v<span class=\"_ _0\"></span>oordelen v<span class=\"_ _2\"></span>an de eigendom v<span class=\"_ _2\"></span>an het betre\ue618ende actief behouden heeft, blijft de Gr<span class=\"_ _0\"></span>oep het getr<span class=\"_ _0\"></span>ansfereerde a<span class=\"_ _0\"></span>ctief opnemen in de balans en erkent een \ue616nanci\u00eble <span class=\"_ _0\"></span>verplichting ten belope v<span class=\"_ _2\"></span>an de ontvang<span class=\"_ _0\"></span>en vergoe<span class=\"_ _0\"></span>ding.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>olgend op de eerste opname erk<span class=\"_ _0\"></span>ent de Groep een opbrengst op het g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerde actief en een k<span class=\"_ _0\"></span>ost op de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>g.W<span class=\"_ _2\"></span>anneer de Groep de <span class=\"_ _0\"></span>wezenlijk<span class=\"_ _2\"></span>e risico\u2019<span class=\"_ _1\"></span>s en voordelen gek<span class=\"_ _2\"></span>oppeld aan de eigendom van het g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerde actief niet o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span><span class=\"ws1\">-</span>draagt noch be<span class=\"_ _0\"></span>houdt, blijft de entiteit het getr<span class=\"_ _2\"></span>ansfereerde actief opnemen in de balans ten be<span class=\"_ _0\"></span>lope van de betr<span class=\"_ _0\"></span>okkenheid van de entiteit en erk<span class=\"_ _2\"></span>ent tegelijkertijd een bijhorende v<span class=\"_ _0\"></span>erplichting en behoudt controle ov<span class=\"_ _0\"></span>er het g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerde actief<span class=\"_ _2\"></span>. De betrokkenheid <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep in het getr<span class=\"_ _0\"></span>ansfereer<span class=\"_ _0\"></span>de actief is de mate w<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span>aan zij aan wijziging<span class=\"_ _0\"></span>en in de w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het actief wordt blootg<span class=\"_ _0\"></span>esteld.De w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het getransfereer<span class=\"_ _2\"></span>de actief en daarbij horende verplichting w<span class=\"_ _0\"></span>ordt bepaald op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de rechten en ver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>plichtingen die de entiteit heeft behouden.<span class=\"_ _2\"></span> De bijhorende verplichting wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d zodanig da<span class=\"_ _0\"></span>t de nettoboekw<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span>de v<span class=\"_ _0\"></span>an het getransf<span class=\"_ _0\"></span>ereerde a<span class=\"_ _0\"></span>ctief en bijhorende verplichting de g<span class=\"_ _0\"></span>eamortiseerde k<span class=\"_ _2\"></span>ostprijs is van de rechten en v<span class=\"_ _0\"></span>erplichtingen behouden door de Gr<span class=\"_ _0\"></span>oep ervan uitgaande d<span class=\"_ _0\"></span>at het getr<span class=\"_ _0\"></span>ansfereer<span class=\"_ _0\"></span>de actief aan geamortiseer<span class=\"_ _2\"></span>de kost wordt g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d. De Groep neemt een \ue616nanci\u00eble v<span class=\"_ _0\"></span>erplichting niet lang<span class=\"_ _0\"></span>er op in ha<span class=\"_ _0\"></span>ar bal<span class=\"_ _0\"></span>ans wanneer<span class=\"_ _2\"></span> de contractuele verplichtin<span class=\"_ _0\"></span>gen ophouden, ontbonden wor<span class=\"_ _0\"></span>den of a\ue617open. De Groep neemt een \ue616nanci\u00eble <span class=\"_ _0\"></span>verplichting niet lang<span class=\"_ _0\"></span>er op in g<span class=\"_ _0\"></span>eval de <span class=\"_ _0\"></span>voorwaar<span class=\"_ _2\"></span>den van de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen aang<span class=\"_ _0\"></span>epast wer<span class=\"_ _2\"></span>den en de kasstromen uit deze aang<span class=\"_ _0\"></span>epaste \ue616nanci\u00eb<span class=\"_ _0\"></span>le verplichting aanzienlijk<span class=\"_ _0\"></span> verschillend zijn. In d<span class=\"_ _0\"></span>at gev<span class=\"_ _0\"></span>al wor<span class=\"_ _0\"></span>dt de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>g gebaseer<span class=\"_ _0\"></span>d op de aangep<span class=\"_ _0\"></span>aste modaliteiten opgenomen aan re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _0\"></span> Op het moment v<span class=\"_ _0\"></span>an de a\ue609oeking v<span class=\"_ _2\"></span>an de oorspronkelijke \ue616nanci\u00eb<span class=\"_ _0\"></span>le verplichting w<span class=\"_ _0\"></span>ordt het verschil tus<span class=\"_ _0\"></span>sen de afgeboek<span class=\"_ _2\"></span>te verplichting en het betaalde bedrag g<span class=\"_ _0\"></span>eboekt in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g.50.<span class=\"_ _2\"></span>12.3 Derivaten en afdekkingtransactiesDe Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an derivaten <span class=\"_ _0\"></span>voor het be<span class=\"_ _0\"></span>heer v<span class=\"_ _2\"></span>an wisselkoersrisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en v<span class=\"_ _0\"></span>an risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s verbonden aan schommelin<span class=\"ws1\">-</span>gen v<span class=\"_ _2\"></span>an grondstofprijzen die voortv<span class=\"_ _0\"></span>loeien uit de operationele<span class=\"_ _2\"></span>, \ue616nanci\u00eble en inv<span class=\"_ _0\"></span>esteringsactiviteiten.<span class=\"_ _2\"></span> De Groep gebruikt volgende ty<span class=\"_ _0\"></span>pes van deriv<span class=\"_ _2\"></span>aten: wisselk<span class=\"_ _0\"></span>oers- en sw<span class=\"_ _0\"></span>ap-contra<span class=\"_ _0\"></span>cten gebruik<span class=\"_ _0\"></span>t als afdekkingsinstrument <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arvoor <span class=\"_ _0\"></span>\u2018hedge ac<span class=\"ws1\">-</span>counting\u2019 w<span class=\"_ _0\"></span>ordt toegep<span class=\"_ _0\"></span>ast en ov<span class=\"_ _0\"></span>erige wisse<span class=\"_ _0\"></span>lkoersen en sw<span class=\"_ _2\"></span>ap-contracten.De Groep gebr<span class=\"_ _0\"></span>uikt termijnw<span class=\"_ _0\"></span>isselcontr<span class=\"_ _0\"></span>acten om de v<span class=\"_ _0\"></span>ariabiliteit in te dekk<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de kasstromen a\ue615<span class=\"_ _0\"></span>omstig v<span class=\"_ _0\"></span>an wisselk<span class=\"_ _2\"></span>oers-\ue617uctuaties verbonden a<span class=\"_ _0\"></span>an toekomstig<span class=\"_ _0\"></span>e verk<span class=\"_ _0\"></span>open. De Groep g<span class=\"_ _0\"></span>ebruikt ev<span class=\"_ _0\"></span>eneens \u2018<span class=\"_ _2\"></span>metal-swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _0\"></span>omsten om \ue617uctu<span class=\"ws1\">-</span>aties in te dekken <span class=\"_ _0\"></span>van z<span class=\"_ _0\"></span>eer w<span class=\"_ _2\"></span>aarschijnlijke aankopen v<span class=\"_ _2\"></span>an aluminium. Deze contr<span class=\"_ _2\"></span>acten zijn aangeduid als kasstroomaf<span class=\"_ _0\"></span>dek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>kingen v<span class=\"_ _2\"></span>an aankopen v<span class=\"_ _0\"></span>an grondsto\ue618en in lijn met het v<span class=\"_ _0\"></span>erwachte ge<span class=\"_ _0\"></span>bruik v<span class=\"_ _2\"></span>an grondsto\ue618en door de Groep<span class=\"_ _2\"></span>. Derivaten die niet aangeduid zijn als kas<span class=\"_ _0\"></span>stroomafde<span class=\"_ _0\"></span>kkingen w<span class=\"_ _0\"></span>orden opgenomen aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde met <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deveranderingen opg<span class=\"_ _0\"></span>eno<span class=\"ws1\">-</span>men in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.In het kader <span class=\"_ _0\"></span>van ha<span class=\"_ _0\"></span>ar huidig<span class=\"_ _0\"></span>e thesauriepolitiek w<span class=\"_ _0\"></span>endt de Groep geen deriv<span class=\"_ _2\"></span>aten aan voor hande<span class=\"_ _0\"></span>lsdoeleinden.Deriva<span class=\"_ _0\"></span>ten worden initiee<span class=\"_ _0\"></span>l, op het ogenblik<span class=\"_ _0\"></span> dat het deriv<span class=\"_ _0\"></span>aat w<span class=\"_ _0\"></span>ordt afgesloten,<span class=\"_ _2\"></span> opgenomen aan re\u00eble w<span class=\"_ _0\"></span>aarde en <span class=\"_ _0\"></span>vervolgens geherw<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _2\"></span> W<span class=\"_ _2\"></span>anneer \u2018<span class=\"_ _2\"></span>cash\ue617ow hedge accountin<span class=\"_ _0\"></span>g\u2019 of \u2018<span class=\"_ _2\"></span>net investment hedg<span class=\"_ _0\"></span>e accounting\u2019 <span class=\"_ _0\"></span>wordt toe<span class=\"ws1\">-</span>gepast,<span class=\"_ _2\"></span> wordt het e\ue618ectieve deel v<span class=\"_ _2\"></span>an de winst of verlies opgenomen in niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resultaten, het niet-e\ue618ectieve deel wor<span class=\"_ _0\"></span>dt opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening. <span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>ransactie<span class=\"_ _0\"></span>kosten met betre<span class=\"_ _0\"></span>kking tot \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en passiva gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de met waardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>den in de winst- en <span class=\"_ _0\"></span>verliesre<span class=\"ws1\">-</span>kening g<span class=\"_ _0\"></span>eboekt.De Groep heeft v<span class=\"_ _0\"></span>olgende categorie\u00ebn <span class=\"_ _0\"></span>van deriv<span class=\"_ _2\"></span>aten: afdekkingsinstrumenten en deriv<span class=\"_ _2\"></span>aten geclassi\ue616ceerd als aang<span class=\"_ _0\"></span>ehouden voor<span class=\"_ _0\"></span> handelsdoeleinden.A. AfdekkingsinstrumentenT<span class=\"_ _2\"></span>ermijn<span class=\"_ _0\"></span>wisselcontr<span class=\"_ _0\"></span>acten en sw<span class=\"_ _2\"></span>ap-contracten aange<span class=\"_ _0\"></span>duid als kasstroomaf<span class=\"_ _0\"></span>dekkingen k<span class=\"_ _2\"></span>wali\ue616ceren beide als <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>Af<span class=\"_ _0\"></span>dekkingsin<span class=\"ws1\">-</span>strumenten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Na eerste opn<span class=\"_ _0\"></span>ame wor<span class=\"_ _0\"></span>den ze gew<span class=\"_ _2\"></span>aardeerd tegen r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>. W<span class=\"_ _2\"></span>anneer aan alle v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den opgeleg<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> \u2018hedge a<span class=\"_ _0\"></span>ccounting\u2019 is v<span class=\"_ _0\"></span>oldaan, <span class=\"_ _0\"></span>wordt de<span class=\"_ _0\"></span>ze toegepas<span class=\"_ _0\"></span>t. Dit betek<span class=\"_ _0\"></span>ent dat de ver<span class=\"_ _0\"></span>eiste documentatie voorh<span class=\"_ _0\"></span>anden is, dat de afdekkingsr<span class=\"_ _0\"></span>elatie kan wor<span class=\"_ _2\"></span>den aangetoond en dat de afdekking e\ue618<span class=\"_ _0\"></span>ectief is. W<span class=\"_ _2\"></span>anneer<span class=\"_ _0\"></span> \u2018hedg<span class=\"_ _0\"></span>e accounting\u2019 <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>epast,<span class=\"_ _0\"></span> wordt het e\ue618<span class=\"_ _0\"></span>ectieve gedeelte <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseerde r<span class=\"_ _0\"></span>esultaten,<span class=\"_ _0\"></span> het deel dat niet e\ue618ectief is wor<span class=\"_ _2\"></span>dt opgenomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.W<span class=\"_ _2\"></span>at \u2018he<span class=\"_ _0\"></span>dge accounting\u2019<span class=\"_ _0\"></span> betreft, p<span class=\"_ _0\"></span>ast de Groep IFRS 9 toe<span class=\"_ _2\"></span>. Deze stand<span class=\"_ _0\"></span>aard v<span class=\"_ _0\"></span>ereist dat de a<span class=\"_ _0\"></span>angeduide afde<span class=\"_ _0\"></span>kkingstransa<span class=\"_ _0\"></span>cties in over<span class=\"_ _0\"></span>eenkomst zijn met de objectieven <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep inzake risicobeheer<span class=\"_ _2\"></span> en strategie en dat een meer<span class=\"_ _0\"></span> kw<span class=\"_ _2\"></span>alitatieve en toekomstg<span class=\"_ _0\"></span>erichte benadering ge<span class=\"_ _0\"></span>bruikt w<span class=\"_ _0\"></span>ordt in het bepalen <span class=\"_ _0\"></span>van de e\ue618ectiv<span class=\"_ _0\"></span>iteit v<span class=\"_ _0\"></span>an de afdekkingstr<span class=\"_ _2\"></span>ansactie. De Gr<span class=\"_ _0\"></span>oep gebruik<span class=\"_ _0\"></span>t termijnwis<span class=\"_ _0\"></span>selcontra<span class=\"_ _0\"></span>cten om het valutarisico met betr<span class=\"_ _0\"></span>ekking tot zeer<span class=\"_ _2\"></span> waarschijnlijke toe<span class=\"_ _0\"></span>komstige <span class=\"_ _0\"></span>verkopen in te dekken.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erandering<span class=\"_ _0\"></span>en in de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an het termijnwisse<span class=\"_ _0\"></span>lcontract ten g<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an verandering<span class=\"_ _0\"></span>en in contantwissel<span class=\"ws1\">-</span>koersen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eduid als e\ue618ectief in kasstroom<span class=\"_ _0\"></span>afdekkingen en <span class=\"_ _0\"></span>worden bijg<span class=\"_ _0\"></span>evolg erkend in niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resulta<span class=\"ws1\">-</span>ten. Over<span class=\"_ _0\"></span>eenkomstig de IFR<span class=\"_ _0\"></span>S 9 standaard zal het <span class=\"_ _0\"></span>verschil tussen termijnk<span class=\"_ _0\"></span>oers en contantkoers eveneens g<span class=\"_ _0\"></span>eboekt <span class=\"_ _0\"></span>worden in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening in de netto\ue616nancieringslasten.De Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an \u2018<span class=\"_ _2\"></span>metal swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _0\"></span>omsten die het risico op prijsschommeling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an aluminium indek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>ken.<span class=\"_ _0\"></span> Deze contr<span class=\"_ _0\"></span>acten zijn aang<span class=\"_ _0\"></span>eduid als kasstroomaf<span class=\"_ _0\"></span>dekkingen en zijn afg<span class=\"_ _0\"></span>esloten voor<span class=\"_ _0\"></span> de levering v<span class=\"_ _2\"></span>an grondsto\ue618en in over<span class=\"_ _0\"></span>eenstemming met het verw<span class=\"_ _0\"></span>achte verbr<span class=\"_ _0\"></span>uik v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. Onder<span class=\"_ _0\"></span> de IAS 39 standaar<span class=\"_ _0\"></span>d en ook onder<span class=\"_ _0\"></span> de huidige IFRS 9 worden <span class=\"_ _0\"></span>veranderin<span class=\"_ _0\"></span>gen in de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van deze af<span class=\"_ _0\"></span>dekkingsinstrumenten g<span class=\"_ _0\"></span>eboekt in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten en overg<span class=\"_ _0\"></span>eboekt n<span class=\"_ _0\"></span>aar de initi\u00eb<span class=\"_ _0\"></span>le boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de voorr<span class=\"_ _0\"></span>aad. De t<span class=\"_ _0\"></span>ypes v<span class=\"_ _0\"></span>an afdekkingsr<span class=\"_ _0\"></span>elaties dat de Gr<span class=\"_ _0\"></span>oep momenteel aan<span class=\"ws1\">-</span>duidt, v<span class=\"_ _0\"></span>oldoen aan de vereis<span class=\"_ _0\"></span>ten van IFR<span class=\"_ _0\"></span>S 9 en zijn in over<span class=\"_ _0\"></span>eenstemming met de str<span class=\"_ _0\"></span>ategie en doelstelling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep inzake risicobeheer<span class=\"_ _2\"></span>.Ingev<span class=\"_ _2\"></span>al de afdekking niet meer v<span class=\"_ _0\"></span>oldoet aan de vereis<span class=\"_ _0\"></span>ten van <span class=\"_ _2\"></span>\u2018hedge accounting\u2019 of ing<span class=\"_ _0\"></span>eval het af<span class=\"_ _0\"></span>dekkingsinstrument verkocht <span class=\"_ _0\"></span>wordt,<span class=\"_ _0\"></span> verv<span class=\"_ _0\"></span>alt, be\u00ebindig<span class=\"_ _0\"></span>d of uitgeoefend wor<span class=\"_ _2\"></span>dt, dan wordt de af<span class=\"_ _0\"></span>dekkingsrel<span class=\"_ _0\"></span>atie voor<span class=\"_ _2\"></span> de nog resterende periode be\u00ebindigd.<span class=\"_ _0\"></span> W<span class=\"_ _2\"></span>anneer de <span class=\"_ _0\"></span>\u2018hedge a<span class=\"_ _0\"></span>ccounting\u2019 be\u00ebindig<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>dt, dan blijft het bedr<span class=\"_ _2\"></span>ag dat in de niet-gerealiseer<span class=\"_ _2\"></span>de resultaten geboek<span class=\"_ _0\"></span>t wer<span class=\"_ _0\"></span>d daar<span class=\"_ _0\"></span> behouden tot het moment dat het afg<span class=\"_ _0\"></span>edekte item erk<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>dt in de gev<span class=\"_ _0\"></span>allen dat het gaat o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een niet-\ue616nancieel afge<span class=\"_ _0\"></span>dekt actief<span class=\"_ _2\"></span>. In de gevallen d<span class=\"_ _0\"></span>at het gaat ov<span class=\"_ _0\"></span>er ander<span class=\"_ _0\"></span>e kasstroomaf<span class=\"_ _0\"></span>dekkingen,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>dt de re\u00eble w<span class=\"_ _2\"></span>aarde van de af<span class=\"_ _0\"></span>dekkingsinstrumenten tot dan g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de niet-gere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten afgeboek<span class=\"_ _0\"></span>t in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning op het moment dat het afg<span class=\"_ _0\"></span>edekte actief ev<span class=\"_ _0\"></span>eneens in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening geboek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt. In de gev<span class=\"_ _2\"></span>allen dat de toekomstig<span class=\"_ _0\"></span>e transactie niet meer<span class=\"_ _2\"></span> geacht wor<span class=\"_ _2\"></span>dt plaats te vinden, dan <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de afdekkingsinstrumenten onmiddellijk ge<span class=\"_ _0\"></span>herklasseerd v<span class=\"_ _2\"></span>anuit de niet-gerealiseer<span class=\"_ _0\"></span>de resultaten na<span class=\"_ _0\"></span>ar de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.B. Derivaten verplicht gewaardeerd aan re\u00eble waarde met re\u00eble waardeveranderingen in de winst- en verliesrekeningDeriva<span class=\"_ _0\"></span>ten die economische afdekkingen zijn,<span class=\"_ _2\"></span> doch die niet voldoen aan de strikte criteria v<span class=\"_ _0\"></span>oor <span class=\"_ _0\"></span>\u2018hedg<span class=\"_ _0\"></span>e accounting\u2019 z<span class=\"_ _0\"></span>oals voorgeschr<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> IFRS 9 <span class=\"ff11 ws3b\">Financi\u00eble instrumen<span class=\"_ _0\"></span>ten<span class=\"ff1 ws16\">, w<span class=\"_ _0\"></span>orden boekhoudk<span class=\"_ _2\"></span>undig verwerkt als \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a of \ue616nanci\u00eble </span></span>verplichtingen g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde met verwerking v<span class=\"_ _2\"></span>an waar<span class=\"_ _0\"></span>dever<span class=\"_ _0\"></span>anderingen in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening en worden opg<span class=\"_ _0\"></span>enomen in de categorie <span class=\"_ _0\"></span>\u2018V<span class=\"_ _2\"></span>erplicht gewaar<span class=\"_ _2\"></span>deerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met re\u00eble w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de winst- en verliesre<span class=\"_ _0\"></span>kening\u2019<span class=\"_ _c3\"></span>. In de winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g worden de <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deveranderingen opg<span class=\"_ _0\"></span>enomen onder de ov<span class=\"_ _0\"></span>erige be<span class=\"ws1\">-</span>drijfsopbrengsten/-k<span class=\"_ _0\"></span>osten of de netto\ue616nancieringslasten a\ue607ank<span class=\"_ _2\"></span>elijk van de aar<span class=\"_ _2\"></span>d van het actief dat economisch ing<span class=\"_ _0\"></span>edekt is.50.<span class=\"_ _2\"></span>13 Bijzondere waardeverminderingen50.<span class=\"_ _2\"></span>13.1 Bijzondere waardeverminderingen van goodwill, immateri\u00eble activa en materi\u00eble vaste activaGoodwill en immateri\u00eble a<span class=\"_ _0\"></span>ctiva met een onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur w<span class=\"_ _0\"></span>orden jaarlijk<span class=\"_ _0\"></span>s op bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering getoetst en elk<span class=\"_ _0\"></span>e keer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> een aanwijzing bestaat d<span class=\"_ _0\"></span>at zij mogelijk een bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering hebben on<span class=\"ws1\">-</span>dergaan.<span class=\"_ _0\"></span> Het toetsen op bijzondere w<span class=\"_ _2\"></span>aardevermindering ge<span class=\"_ _0\"></span>beurt ieder ja<span class=\"_ _0\"></span>ar op hetz<span class=\"_ _0\"></span>elfde ogenblik<span class=\"_ _0\"></span> en op het niveau <span class=\"_ _0\"></span>van de kasstroomg<span class=\"_ _0\"></span>enererende eenheid.De Groep bepaalt h<span class=\"_ _0\"></span>aar kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende eenheden in ov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t met de wijze <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>op ze haar<span class=\"_ _2\"></span> goodwill be<span class=\"ls1 ws1\">-</span>heert en economische voor<span class=\"_ _0\"></span>delen krijgt v<span class=\"_ _0\"></span>an de verworven goodw<span class=\"_ _0\"></span>ill en immateri\u00eble activ<span class=\"_ _2\"></span>a. Het toetsen op bijzondere wa<span class=\"_ _0\"></span>ardevermindering g<span class=\"_ _0\"></span>ebeurt door<span class=\"_ _0\"></span> het verge<span class=\"_ _0\"></span>lijken v<span class=\"_ _2\"></span>an de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheden met hun realiseerb<span class=\"_ _0\"></span>are w<span class=\"_ _2\"></span>aarde,<span class=\"_ _0\"></span> gebaseer<span class=\"_ _2\"></span>d op hun verwachte toek<span class=\"_ _0\"></span>omstige kasstr<span class=\"_ _0\"></span>omen ver<span class=\"_ _0\"></span>disconteerd tegen een g<span class=\"_ _0\"></span>epaste disconte<span class=\"ls1 ws1\">-</span>ringsv<span class=\"_ _0\"></span>oet voor bel<span class=\"_ _0\"></span>astingen.De disconteringsv<span class=\"_ _0\"></span>oet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt in de bepaling v<span class=\"_ _2\"></span>an de contante waarde v<span class=\"_ _2\"></span>an de verwachte toek<span class=\"_ _2\"></span>omstige kasstromen is een disconteringsv<span class=\"_ _0\"></span>oet die gebaseer<span class=\"_ _0\"></span>d is op een gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC).<span class=\"_ _0\"></span> Deze g<span class=\"_ _0\"></span>ewogen g<span class=\"_ _0\"></span>emiddel<span class=\"ws1\">-</span>de kapitaalkost g<span class=\"_ _0\"></span>ebruikt een <span class=\"_ _0\"></span>verhouding vr<span class=\"_ _0\"></span>eemd vermogen <span class=\"_ _0\"></span>versus eigen <span class=\"_ _0\"></span>vermogen v<span class=\"_ _2\"></span>an een gemiddelde marktparticip<span class=\"_ _0\"></span>ant wa<span class=\"_ _0\"></span>arbij een extra risicocomponent toeg<span class=\"_ _0\"></span>evoeg<span class=\"_ _0\"></span>d werd a<span class=\"_ _0\"></span>an de kost v<span class=\"_ _2\"></span>an eigen vermogen.<span class=\"_ _0\"></span> De kost v<span class=\"_ _2\"></span>an vreemd vermogen is gebaseer<span class=\"_ _2\"></span>d op voorwaarden die <span class=\"_ _0\"></span>vergelijkb<span class=\"_ _0\"></span>are bedrijven <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> hun langetermijn\ue616nanciering z<span class=\"_ _0\"></span>ouden kunnen neg<span class=\"_ _0\"></span>oti\u00ebren. Het risico verbonden aan de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de prijsevoluties v<span class=\"_ _2\"></span>an zilver en aluminium is weerspieg<span class=\"_ _0\"></span>eld in de toekomstig<span class=\"_ _0\"></span>e kasstromen.<span class=\"_ _0\"></span> Er w<span class=\"_ _0\"></span>ordt een bijz<span class=\"_ _0\"></span>onder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies geboek<span class=\"_ _2\"></span>t indien de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgene<span class=\"ws1\">-</span>rerende eenheid zijn r<span class=\"_ _0\"></span>ealiseerbar<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aarde ov<span class=\"_ _0\"></span>ertreft.<span class=\"_ _0\"></span> Bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en worden opg<span class=\"_ _0\"></span>enomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.Op iedere r<span class=\"_ _0\"></span>apporteringsdatum dient te w<span class=\"_ _0\"></span>orden nag<span class=\"_ _0\"></span>egaan of er een aan<span class=\"_ _2\"></span>wijzing bestaat dat de boek<span class=\"_ _2\"></span>waarden v<span class=\"_ _2\"></span>an de mate<span class=\"ws1\">-</span>ri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a, imma<span class=\"_ _0\"></span>teri\u00eble activ<span class=\"_ _0\"></span>a met een beperkte ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> en \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a mogelijk een bijzondere w<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span>devermindering hebben onderg<span class=\"_ _0\"></span>aan. Indien een derg<span class=\"_ _0\"></span>elijke indicatie bes<span class=\"_ _0\"></span>taat, <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>ealiseerbar<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het actief ger<span class=\"_ _0\"></span>aamd. Er<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlies g<span class=\"_ _0\"></span>eboekt als de boe<span class=\"_ _0\"></span>kw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an een actief zijn realiseerb<span class=\"_ _0\"></span>are wa<span class=\"_ _0\"></span>arde ov<span class=\"_ _0\"></span>ertreft.<span class=\"_ _0\"></span> Bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliezen <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>enomen in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening en de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van het desbetre\ue618ende actief w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>erminderd door<span class=\"_ _0\"></span> gebruik<span class=\"_ _0\"></span> te maken v<span class=\"_ _2\"></span>an een aparte rekening<span class=\"_ _0\"></span>. De r<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span><span class=\"ws1\">-</span>bare w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de materi\u00eble v<span class=\"_ _2\"></span>aste activa en immateri\u00eb<span class=\"_ _0\"></span>le activa met een beperk<span class=\"_ _2\"></span>te gebruiksduur is de hoogs<span class=\"_ _0\"></span>te wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde minus verkoopk<span class=\"_ _2\"></span>osten en de gebruiksw<span class=\"_ _2\"></span>aarde<span class=\"_ _0\"></span>. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> de bepaling v<span class=\"_ _2\"></span>an de gebruiksw<span class=\"_ _2\"></span>aarde worden de g<span class=\"_ _0\"></span>eschatte toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _0\"></span>erdisconteer<span class=\"_ _0\"></span>d naar<span class=\"_ _0\"></span> hun contante wa<span class=\"_ _0\"></span>arde op basis <span class=\"_ _0\"></span>van een disconterings<span class=\"_ _2\"></span>voet voor bel<span class=\"_ _0\"></span>astingen die de tijdsw<span class=\"_ _2\"></span>aarde van g<span class=\"_ _0\"></span>eld en de aan het actief verbonden speci\ue616e<span class=\"_ _0\"></span>ke risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s weerspiege<span class=\"_ _0\"></span>lt.Een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies d<span class=\"_ _0\"></span>at in voorga<span class=\"_ _0\"></span>ande perioden voor<span class=\"_ _0\"></span> een actief,<span class=\"_ _2\"></span> met uitsluiting van goodw<span class=\"_ _0\"></span>ill, w<span class=\"_ _0\"></span>erd opgenomen, <span class=\"_ _0\"></span>wordt terugg<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t als en slechts als er sinds de opname v<span class=\"_ _2\"></span>an het laatste bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>lies een wijziging heeft pl<span class=\"_ _0\"></span>aatsgevonden in de sch<span class=\"_ _0\"></span>attingen die g<span class=\"_ _0\"></span>ebruikt w<span class=\"_ _0\"></span>orden om de re<span class=\"_ _2\"></span>aliseerbare wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an het actief te bepalen.50.<span class=\"_ _2\"></span>13.2 Bijzondere waardeverminderingen op recht-op-gebruik activa Op elke r<span class=\"_ _2\"></span>apporteringsdatum analyseert de Groep al haar<span class=\"_ _0\"></span> recht-op-ge<span class=\"_ _0\"></span>bruik activ<span class=\"_ _2\"></span>a om na te gaan of er geen bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aar<span class=\"ws1\">-</span>devermindering dient ge<span class=\"_ _0\"></span>boekt te w<span class=\"_ _0\"></span>orden.<span class=\"_ _0\"></span> Een indicatie tot mogelijk<span class=\"_ _0\"></span> bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies kan zijn dat een contract a<span class=\"_ _0\"></span>angegaan als le<span class=\"_ _0\"></span>asingnemer<span class=\"_ _0\"></span> verlieslatend w<span class=\"_ _0\"></span>ordt in w<span class=\"_ _0\"></span>elk gev<span class=\"_ _2\"></span>al een bijzonder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies ge<span class=\"ws1\">-</span>boekt w<span class=\"_ _0\"></span>ordt,<span class=\"_ _0\"></span> zijnde de laagste re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de verwachte kos<span class=\"_ _0\"></span>t om het contract te be\u00ebindig<span class=\"_ _0\"></span>en en de verwa<span class=\"_ _0\"></span>chte nettokost om het contract toch <span class=\"_ _0\"></span>verder<span class=\"_ _2\"></span> te laten lopen. Een geboek<span class=\"_ _2\"></span>t bijzonder w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies <span class=\"_ _0\"></span>wordt teg<span class=\"_ _0\"></span>engedr<span class=\"_ _2\"></span>aaid, enkel wanneer<span class=\"_ _2\"></span> de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het actief niet hoger is dan de w<span class=\"_ _2\"></span>aarde die zou zijn v<span class=\"_ _2\"></span>astgesteld na aftre<span class=\"_ _0\"></span>k v<span class=\"_ _0\"></span>an afschrijvingen indien er g<span class=\"_ _0\"></span>een bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt z<span class=\"_ _0\"></span>ou zijn geweest.50.<span class=\"_ _2\"></span>13.3 Bijzondere waardeverminderingen van \ue61fnanci\u00eble activa en contractuele activa verb<span class=\"_ _9\"></span>onden aan contracten met klantenDe IFRS 9 standaar<span class=\"_ _0\"></span>d verv<span class=\"_ _0\"></span>angt het model dat g<span class=\"_ _0\"></span>ebruikt w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>oor het boek<span class=\"_ _2\"></span>en van bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en en dat geb<span class=\"_ _0\"></span>aseerd is op opge<span class=\"_ _0\"></span>lopen verliessitua<span class=\"_ _0\"></span>ties door een model da<span class=\"_ _0\"></span>t gebaseer<span class=\"_ _0\"></span>d is op verw<span class=\"_ _0\"></span>achte verlie<span class=\"_ _0\"></span>zen op het moment dat het actief voor<span class=\"_ _2\"></span> de eerste maal geboek<span class=\"_ _0\"></span>t wordt.<span class=\"_ _2\"></span> Dit vereist aanzienlijke beoor<span class=\"_ _0\"></span>delingen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> hoe ver<span class=\"_ _0\"></span>anderingen in econo<span class=\"ws1\">-</span>mische factoren de <span class=\"_ _0\"></span>verwachte <span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en kunnen be\u00efn<span class=\"_ _0\"></span>vloeden. De Gr<span class=\"_ _0\"></span>oep zal de vereen<span class=\"_ _0\"></span>voudig<span class=\"_ _0\"></span>de methode toepassen voor<span class=\"_ _2\"></span> de evalu<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en, leasev<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en en contractue<span class=\"_ _0\"></span>le activa <span class=\"_ _0\"></span>verbonden aan contr<span class=\"_ _0\"></span>acten met klanten w<span class=\"_ _2\"></span>at inhoudt dat verw<span class=\"_ _2\"></span>achte verliezen v<span class=\"_ _0\"></span>oor dez<span class=\"_ _0\"></span>e categorie\u00ebn v<span class=\"_ _2\"></span>an activa steeds ber<span class=\"_ _0\"></span>ekend w<span class=\"_ _0\"></span>orden ten belope v<span class=\"_ _2\"></span>an de verwachte verliez<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de gehele looptijd <span class=\"_ _0\"></span>van de activ<span class=\"_ _2\"></span>a. Kredietv<span class=\"_ _0\"></span>erliezen w<span class=\"_ _0\"></span>orden berek<span class=\"_ _2\"></span>end als de verdisconteerde w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an alle tekorten in kass<span class=\"_ _0\"></span>tromen zijnde het verschil tussen de kas<span class=\"_ _0\"></span>stromen w<span class=\"_ _2\"></span>aar de onderneming recht op heeft en w<span class=\"_ _2\"></span>at de onderne<span class=\"ws1\">-</span>ming verw<span class=\"_ _0\"></span>acht te ontv<span class=\"_ _0\"></span>angen.<span class=\"_ _0\"></span> Een \ue616nancieel actief is moge<span class=\"_ _0\"></span>lijk in w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>verminderd door<span class=\"_ _2\"></span> kredietverliezen indien \u00e9\u00e9n of meerdere <span class=\"_ _0\"></span>voorvallen zich hebben <span class=\"_ _0\"></span>voorge<span class=\"_ _0\"></span>daan die een nadelig e\ue618ect he<span class=\"_ _0\"></span>bben op de toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _2\"></span>an het \ue616nan<span class=\"ws1\">-</span>cieel actief<span class=\"_ _0\"></span>.De gebruik<span class=\"_ _0\"></span>te input en veronders<span class=\"_ _0\"></span>tellingen in dit v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erliesmodel zijn de volg<span class=\"_ _0\"></span>ende: ernstige \ue616nanci\u00eble moeilijkhe<span class=\"ws1\">-</span>den w<span class=\"_ _0\"></span>aarin een tegenpartij zich z<span class=\"_ _0\"></span>ou bevinden, a<span class=\"_ _0\"></span>chterstallen v<span class=\"_ _0\"></span>an meer dan 90 dag<span class=\"_ _0\"></span>en na verv<span class=\"_ _0\"></span>aldatum v<span class=\"_ _2\"></span>an de factuur<span class=\"_ _2\"></span>, een mogelijks f<span class=\"_ _0\"></span>aillissement v<span class=\"_ _0\"></span>an de tegenpartij,<span class=\"_ _0\"></span> \u2026De evalu<span class=\"_ _0\"></span>atie voor<span class=\"_ _0\"></span> het boeken <span class=\"_ _0\"></span>van ev<span class=\"_ _0\"></span>entuele bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en houdt rek<span class=\"_ _0\"></span>ening met toekomstg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>richte elementen. <span class=\"_ _0\"></span>Alle debiteuren wor<span class=\"_ _2\"></span>den gegroepeerd in risicocategorie\u00ebn g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d op kw<span class=\"_ _2\"></span>antitatieve en kw<span class=\"_ _2\"></span>alitatieve kenmerk<span class=\"_ _0\"></span>en. Dez<span class=\"_ _0\"></span>e indeling in risicocategorie\u00ebn <span class=\"_ _0\"></span>wordt ieder<span class=\"_ _2\"></span> jaar beoordee<span class=\"_ _0\"></span>ld, rek<span class=\"_ _2\"></span>ening houdend met relevante toek<span class=\"_ _0\"></span>omstge<span class=\"ws1\">-</span>richte informatie zo<span class=\"_ _0\"></span>als informatie v<span class=\"_ _2\"></span>an externe kredietbeoordelin<span class=\"_ _0\"></span>gsbureaus,<span class=\"_ _2\"></span> ouderdomsanalyse v<span class=\"_ _0\"></span>an de business, landen<span class=\"ws1\">-</span>risico en de individuele beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an de kredietman<span class=\"_ _0\"></span>ager<span class=\"_ _2\"></span>. De Groep tr<span class=\"_ _0\"></span>acht het kredietrisico te beperk<span class=\"_ _0\"></span>en door g<span class=\"_ _0\"></span>ebruik te maken v<span class=\"_ _2\"></span>an kredietverz<span class=\"_ _0\"></span>ekering en ander<span class=\"_ _0\"></span>e kredietver<span class=\"_ _0\"></span>zachtende hulpmiddelen zo<span class=\"_ _0\"></span>als wissels,<span class=\"_ _0\"></span> bankgar<span class=\"_ _2\"></span>anties, hypotheek.De methodologie,<span class=\"_ _2\"></span> gehanteerd door<span class=\"_ _0\"></span> de Groep voor<span class=\"_ _2\"></span> de evaluatie v<span class=\"_ _0\"></span>an bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en, is dus ge<span class=\"ws1\">-</span>baseerd op indiv<span class=\"_ _0\"></span>idueel nazicht v<span class=\"_ _2\"></span>an uitstaande vordering<span class=\"_ _0\"></span>en rekenin<span class=\"_ _0\"></span>g houdend met toekomstg<span class=\"_ _0\"></span>erichte informatie<span class=\"_ _2\"></span>. Daarom heeft de introductie v<span class=\"_ _2\"></span>an IFRS 9 geen kw<span class=\"_ _2\"></span>antitatieve impact geha<span class=\"_ _0\"></span>d op de geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.W<span class=\"_ _2\"></span>aardeverminderin<span class=\"_ _0\"></span>gen op \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a aan geamortiseerde k<span class=\"_ _2\"></span>ostprijs worden geboe<span class=\"_ _0\"></span>kt in de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening en netto gepresenteer<span class=\"_ _0\"></span>d v<span class=\"_ _0\"></span>an de brutow<span class=\"_ _0\"></span>aarden in de g<span class=\"_ _0\"></span>econsolideerde bal<span class=\"_ _0\"></span>ans. W<span class=\"_ _2\"></span>aar<span class=\"_ _0\"></span>devermindering<span class=\"_ _0\"></span>en op \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de met waardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de niet-gere<span class=\"_ _0\"></span>aliseerde r<span class=\"_ _0\"></span>esultaten wor<span class=\"_ _0\"></span>den geboek<span class=\"_ _0\"></span>t in de winst- en verliesrek<span class=\"_ _2\"></span>ening.De brutow<span class=\"_ _2\"></span>aarde van de \ue616n<span class=\"_ _0\"></span>anci\u00eble activ<span class=\"_ _0\"></span>a worden af<span class=\"_ _0\"></span>geboek<span class=\"_ _0\"></span>t w<span class=\"_ _0\"></span>anneer er<span class=\"_ _0\"></span> geen re<span class=\"_ _0\"></span>delijke v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en zijn dat het \ue616nancieel actief in zijn geheel of ge<span class=\"_ _0\"></span>deeltelijk kan ger<span class=\"_ _0\"></span>ecupereer<span class=\"_ _0\"></span>d worden.<span class=\"_ _2\"></span> De Groep maakt een individuele insch<span class=\"_ _0\"></span>atting per t<span class=\"_ _0\"></span>ype v<span class=\"_ _0\"></span>an actief of dat er al d<span class=\"_ _0\"></span>an niet een redelijk<span class=\"_ _0\"></span>e verw<span class=\"_ _0\"></span>achting v<span class=\"_ _0\"></span>an recuper<span class=\"_ _0\"></span>atie kan zijn. <span class=\"_ _0\"></span>Afgeboek<span class=\"_ _0\"></span>te w<span class=\"_ _0\"></span>aarden mak<span class=\"_ _2\"></span>en nog steeds deel uit v<span class=\"_ _0\"></span>an acties die de Groep onderneemt ter<span class=\"_ _0\"></span> recuper<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an de uitstaande w<span class=\"_ _0\"></span>aarden.50.<span class=\"_ _2\"></span>14 Inkomsten uit leaseovereenk<span class=\"_ _0\"></span>omstenBij het aangaan v<span class=\"_ _2\"></span>an een overeenk<span class=\"_ _0\"></span>omst beoordeelt de Gr<span class=\"_ _0\"></span>oep of het contract al d<span class=\"_ _0\"></span>an niet een leasecomponent bev<span class=\"_ _0\"></span>at. E<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span>eenkomst bev<span class=\"_ _2\"></span>at een leasecomponent als de overeenk<span class=\"_ _2\"></span>omst het gebruiksrecht v<span class=\"_ _2\"></span>an een gespeci\ue616eerd actief bestanddeel overbr<span class=\"_ _0\"></span>engt in ruil voor<span class=\"_ _2\"></span> een vergoeding<span class=\"_ _0\"></span>. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>er beoorde<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an het feit of dat het contra<span class=\"_ _0\"></span>ct al dan niet een gebruik<span class=\"_ _0\"></span>srecht ov<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>draagt,<span class=\"_ _2\"></span> baseert de Groep zich op de de\ue616nitie van een le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomst uit de stand<span class=\"_ _0\"></span>aard IFRS 1<span class=\"_ _0\"></span>6.A. Als een leasingnemerBij aanv<span class=\"_ _2\"></span>ang of aanpassing v<span class=\"_ _0\"></span>an een contra<span class=\"_ _0\"></span>ct dat een leasecomponent bev<span class=\"_ _2\"></span>at, zal de Groep de v<span class=\"_ _0\"></span>erkoopprijs v<span class=\"_ _2\"></span>an het contract toewijzen na<span class=\"_ _0\"></span>ar elk<span class=\"_ _0\"></span>e leasecomponent op b<span class=\"_ _0\"></span>asis van de r<span class=\"_ _0\"></span>elatieve <span class=\"_ _0\"></span>verkoopprijs <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> deze componenten apart verk<span class=\"_ _0\"></span>ocht worden.<span class=\"_ _2\"></span> De Groep heeft ervoor geopteer<span class=\"_ _0\"></span>d om de niet-leasecomponenten niet af te zonder<span class=\"_ _0\"></span>en en zal zow<span class=\"_ _0\"></span>el de leasecompo<span class=\"ws1\">-</span>nenten als de niet-leasecomponenten behande<span class=\"_ _0\"></span>len als \u00e9\u00e9nzelfde le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomst.Op de aanv<span class=\"_ _2\"></span>angsdatum van de le<span class=\"_ _0\"></span>ase erkent de Gr<span class=\"_ _0\"></span>oep een met een gebruiksr<span class=\"_ _0\"></span>echt over<span class=\"_ _0\"></span>eenstemmend actief en een leasev<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>plichting.<span class=\"_ _0\"></span> Het gebruik<span class=\"_ _0\"></span>srecht wor<span class=\"_ _2\"></span>dt initieel bij eerste opname geboekt a<span class=\"_ _0\"></span>an kostprijs,<span class=\"_ _0\"></span> die bestaat uit het bedr<span class=\"_ _2\"></span>ag van eerste wa<span class=\"_ _0\"></span>ardering v<span class=\"_ _2\"></span>an de leaseverplichting,<span class=\"_ _2\"></span> alle op of<span class=\"_ _9\"></span> voor<span class=\"_ _0\"></span> de aanv<span class=\"_ _2\"></span>angsdatum verrichte lease<span class=\"_ _0\"></span>betalingen,<span class=\"_ _0\"></span> vermeerder<span class=\"_ _2\"></span>d met alle door de le<span class=\"_ _0\"></span>asingnemer g<span class=\"_ _0\"></span>emaak<span class=\"_ _0\"></span>te initi\u00eble directe kos<span class=\"_ _0\"></span>ten en een schatting v<span class=\"_ _2\"></span>an de door de leasingnemer<span class=\"_ _0\"></span> te maken k<span class=\"_ _2\"></span>osten voor ontmanteling en v<span class=\"_ _0\"></span>erwijdering v<span class=\"_ _0\"></span>an het onderliggend actief en v<span class=\"_ _2\"></span>an het herstel van het terrein <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span> het zich bevindt, vermin<span class=\"ws1\">-</span>derd met alle ontv<span class=\"_ _2\"></span>angen lease-incentives.Het gebruik<span class=\"_ _0\"></span>srecht wor<span class=\"_ _0\"></span>dt na eerste opname line<span class=\"_ _0\"></span>air afg<span class=\"_ _0\"></span>eschreven v<span class=\"_ _2\"></span>anaf aanv<span class=\"_ _0\"></span>angsdatum tot einde looptijd v<span class=\"_ _2\"></span>an het contract. Indien de leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t de eigendom v<span class=\"_ _0\"></span>an het onderliggende actief aan het einde v<span class=\"_ _2\"></span>an de leaseperiode aan de leasing<span class=\"ws1\">-</span>nemer o<span class=\"_ _0\"></span>verdr<span class=\"_ _2\"></span>aagt of indien de kosten van het met een g<span class=\"_ _0\"></span>ebruiksr<span class=\"_ _0\"></span>echt over<span class=\"_ _0\"></span>eenstemmende actief weerspiege<span class=\"_ _0\"></span>len dat de leasingnemer<span class=\"_ _2\"></span> een aankoopoptie zal uitoefenen, moet de le<span class=\"_ _0\"></span>asingnemer het met een g<span class=\"_ _0\"></span>ebruiksrecht o<span class=\"_ _0\"></span>vereens<span class=\"_ _0\"></span>temmende ac<span class=\"ws1\">-</span>tief afschrijven v<span class=\"_ _0\"></span>anaf de aanv<span class=\"_ _2\"></span>angsdatum tot aan het einde v<span class=\"_ _0\"></span>an de gebruiksduur<span class=\"_ _2\"></span> van het onderliggende actief<span class=\"_ _2\"></span>. Anders moet de leasingnemer<span class=\"_ _2\"></span> het met een gebruiksrecht ov<span class=\"_ _0\"></span>ereenstemmende actief afschrijven <span class=\"_ _0\"></span>vanaf de aan<span class=\"_ _2\"></span>vangsdatum tot het vr<span class=\"_ _0\"></span>oegste van de <span class=\"_ _0\"></span>volgende tw<span class=\"_ _0\"></span>ee momenten: het einde v<span class=\"_ _0\"></span>an de gebruiksduur<span class=\"_ _2\"></span> van het met een gebr<span class=\"_ _0\"></span>uiksrecht ov<span class=\"_ _0\"></span>ereenstemmende ac<span class=\"ws1\">-</span>tief of het einde van de le<span class=\"_ _0\"></span>aseperiode.<span class=\"_ _2\"></span> Het gebruiksrecht dient periodiek<span class=\"_ _0\"></span> verminderd te <span class=\"_ _0\"></span>worden met ev<span class=\"_ _0\"></span>entuele bijzondere wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verliezen, en aan<span class=\"_ _0\"></span>gepast w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>oor bep<span class=\"_ _0\"></span>aalde herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de leaseverplichting.<span class=\"_ _2\"></span> Op de aan<span class=\"ws1\">-</span>van<span class=\"_ _0\"></span>gsdatum moet een leasingnemer<span class=\"_ _2\"></span> de leaseverplichting w<span class=\"_ _2\"></span>aarderen tegen de contante w<span class=\"_ _2\"></span>aarde van de le<span class=\"_ _2\"></span>asebetalingen die op die datum niet zijn verricht.<span class=\"_ _2\"></span> De leasebetalingen moeten wor<span class=\"_ _0\"></span>den gedisconteer<span class=\"_ _0\"></span>d op basis v<span class=\"_ _2\"></span>an de impliciete rentevoet van de leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t, mits die op een<span class=\"_ _0\"></span>voudige w<span class=\"_ _0\"></span>ijze kan wor<span class=\"_ _0\"></span>den bepaald.<span class=\"_ _0\"></span> Indien die rentevoet niet op een<span class=\"_ _0\"></span>voudige <span class=\"_ _0\"></span>wijze kan wor<span class=\"_ _0\"></span>den bepaald, <span class=\"_ _0\"></span>moet de leasingnemer<span class=\"_ _0\"></span> de marginale r<span class=\"_ _0\"></span>entevoet v<span class=\"_ _0\"></span>an de Groep ge<span class=\"_ _0\"></span>bruiken.<span class=\"_ _0\"></span> De Groep gebruik<span class=\"_ _2\"></span>t in het algemeen haar<span class=\"_ _2\"></span> marginale rentevoet als ver<span class=\"_ _0\"></span>disconteringsv<span class=\"_ _0\"></span>oet. De v<span class=\"_ _0\"></span>erdisconterings<span class=\"_ _0\"></span>voet wor<span class=\"_ _2\"></span>dt tweemaal per ja<span class=\"_ _0\"></span>ar bere<span class=\"_ _0\"></span>kend als het rendement op een ov<span class=\"_ _0\"></span>erheidsobligatie per l<span class=\"_ _0\"></span>and met verg<span class=\"_ _0\"></span>elijkbare r<span class=\"_ _0\"></span>esterende looptijd (bron: Reuters<span class=\"_ _0\"></span>), v<span class=\"_ _0\"></span>erhoogd met een risicopremie die het risicopro\ue616el <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep weerg<span class=\"_ _0\"></span>eeft. Dez<span class=\"_ _0\"></span>e risicopremie verschilt <span class=\"_ _0\"></span>van het landenrisico <span class=\"_ _0\"></span>volgens de OESO<span class=\"_ _0\"></span>. A\ue607<span class=\"_ _0\"></span>ankelijk<span class=\"_ _0\"></span> van een l<span class=\"_ _0\"></span>aag,<span class=\"_ _0\"></span> medium of hoog landenrisico wor<span class=\"_ _0\"></span>dt een verschillende risicocomponent toegev<span class=\"_ _0\"></span>oegd.<span class=\"_ _0\"></span> Op deze manier<span class=\"_ _2\"></span> wordt er<span class=\"_ _0\"></span> een matrix v<span class=\"_ _0\"></span>an marginale rentev<span class=\"_ _0\"></span>oeten samengeste<span class=\"_ _0\"></span>ld met zes verschillende looptijdcateg<span class=\"_ _0\"></span>orie\u00ebn en 50 landen.De leasebetaling<span class=\"_ _0\"></span>en verv<span class=\"_ _0\"></span>at in de w<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>aseverplichting om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>tten: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">vaste betaling<span class=\"_ _0\"></span>en, met inbegrip v<span class=\"_ _2\"></span>an in wezen v<span class=\"_ _2\"></span>aste betaalde leaseverplichting<span class=\"_ _0\"></span>en;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws23\">variabe<span class=\"_ _0\"></span>le leasebetaling<span class=\"_ _0\"></span>en die v<span class=\"_ _0\"></span>an een index of rentevoet a\ue607ank<span class=\"_ _2\"></span>elijk zijn en die bij eerste opname op basis v<span class=\"_ _0\"></span>an de index </span></span>of rentevoet op de aan<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>gsdatum berek<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>den; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsea\">de uitoefenprijs van een a<span class=\"_ _0\"></span>ankoopoptie indien het rede<span class=\"_ _0\"></span>lijk zek<span class=\"_ _0\"></span>er is d<span class=\"_ _0\"></span>at de leasingnemer<span class=\"_ _2\"></span> deze optie zal uitoefenen, de </span></span>leasebetaling<span class=\"_ _0\"></span>en die voortvloeien uit een optione<span class=\"_ _0\"></span>le verlengingsperiode indien de Gr<span class=\"_ _0\"></span>oep redelijk<span class=\"_ _0\"></span> zeker<span class=\"_ _2\"></span> is gebruik te zullen maken v<span class=\"_ _2\"></span>an deze verlengin<span class=\"_ _0\"></span>g en betalingen v<span class=\"_ _2\"></span>an boetes voor het vervr<span class=\"_ _0\"></span>oegd be\u00ebindigen <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomst,<span class=\"_ _0\"></span> behalve indien de Groep rede<span class=\"_ _0\"></span>lijk zek<span class=\"_ _0\"></span>er is d<span class=\"_ _0\"></span>at de lease niet v<span class=\"_ _0\"></span>ervroegd zal be\u00ebindig<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den.Er zijn g<span class=\"_ _0\"></span>een leasecontr<span class=\"_ _0\"></span>acten w<span class=\"_ _0\"></span>aarvoor <span class=\"_ _0\"></span>verwacht <span class=\"_ _0\"></span>wordt d<span class=\"_ _0\"></span>at de Groep een residuele r<span class=\"_ _0\"></span>estw<span class=\"_ _0\"></span>aarde dient te betalen.De leaseverplichtin<span class=\"_ _0\"></span>g wordt g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d tegen de contante w<span class=\"_ _0\"></span>aarde op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de e\ue618ectieve interestmethode<span class=\"_ _2\"></span>. De leasever<span class=\"_ _2\"></span><span class=\"ls1 ws1\">-</span>plichting dient geherw<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d te wor<span class=\"_ _0\"></span>den bij ver<span class=\"_ _0\"></span>anderingen in de le<span class=\"_ _0\"></span>asebetalingen ten g<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an wijzigingen in een index of rentevoet indien er<span class=\"_ _0\"></span> een aanpassing is <span class=\"_ _0\"></span>van de beoor<span class=\"_ _0\"></span>deling of een aank<span class=\"_ _0\"></span>oopoptie al dan niet zal uitgeoefend w<span class=\"_ _0\"></span>orden, een verlenging zal doorg<span class=\"_ _0\"></span>evoerd <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>asetermijn of een vervroeg<span class=\"_ _0\"></span>de be\u00ebindiging,<span class=\"_ _0\"></span> of indien er een w<span class=\"_ _0\"></span>ijziging is v<span class=\"_ _0\"></span>an de in wez<span class=\"_ _0\"></span>en vas<span class=\"_ _0\"></span>te betaalde leasev<span class=\"_ _0\"></span>erplichtingen. Het be<span class=\"_ _0\"></span>drag v<span class=\"_ _2\"></span>an de her<span class=\"_ _9\"></span>waar<span class=\"_ _2\"></span>dering van de leasev<span class=\"_ _0\"></span>erplichting wor<span class=\"_ _0\"></span>dt opgenomen als een aanpassing <span class=\"_ _0\"></span>van het met een g<span class=\"_ _0\"></span>ebruiksr<span class=\"_ _0\"></span>echt overeens<span class=\"_ _0\"></span>temmende actief.<span class=\"_ _0\"></span> Indien de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an het met een gebruiks<span class=\"ls1 ws1\">-</span>recht ov<span class=\"_ _0\"></span>ereenstemmende actief echter<span class=\"_ _0\"></span> tot nul is afgeboek<span class=\"_ _0\"></span>t en er <span class=\"_ _0\"></span>van een v<span class=\"_ _0\"></span>erder<span class=\"_ _0\"></span>e vermindering v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de leaseverplichtin<span class=\"_ _0\"></span>g sprak<span class=\"_ _0\"></span>e is, moet een le<span class=\"_ _0\"></span>asingnemer elk<span class=\"_ _0\"></span> resterend be<span class=\"_ _0\"></span>drag v<span class=\"_ _2\"></span>an de her<span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>ardering in w<span class=\"_ _0\"></span>inst of verlies opnemen.De Groep heeft ervoor<span class=\"_ _0\"></span> geopteerd om g<span class=\"_ _0\"></span>een gebruik<span class=\"_ _0\"></span>srecht en geen le<span class=\"_ _0\"></span>aseverplichtingen <span class=\"_ _0\"></span>te erkennen voor<span class=\"_ _2\"></span> leaseovereenk<span class=\"_ _0\"></span>om<span class=\"ws1\">-</span>sten met een lage w<span class=\"_ _2\"></span>aarde (voorn<span class=\"_ _0\"></span>amelijk IT<span class=\"_ _2\"></span>-materiaal) en leasecontr<span class=\"_ _0\"></span>acten met een korte looptijd <span class=\"_ _0\"></span>van minder<span class=\"_ _2\"></span> dan 12 maan<span class=\"ws1\">-</span>den. De Groep erk<span class=\"_ _2\"></span>ent de leasebetalingen voor<span class=\"_ _2\"></span> deze contracten in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening ev<span class=\"_ _0\"></span>enredig gespr<span class=\"_ _0\"></span>eid over<span class=\"_ _2\"></span> de leasetermijn.In de geconsolideerde b<span class=\"_ _0\"></span>alans wor<span class=\"_ _0\"></span>den de gebruik<span class=\"_ _0\"></span>srechten apart v<span class=\"_ _0\"></span>oorgeste<span class=\"_ _0\"></span>ld en zitten de leaseverplichting<span class=\"_ _0\"></span>en verv<span class=\"_ _0\"></span>at in rente<span class=\"ws1\">-</span>drag<span class=\"_ _0\"></span>ende verplichtingen.<span class=\"_ _2\"></span> De leasebetalingen die verv<span class=\"_ _2\"></span>allen binnen de 12 maanden na balansdatum w<span class=\"_ _0\"></span>orden voor<span class=\"_ _0\"></span>gesteld als kortlopende v<span class=\"_ _0\"></span>erplichtingen, de<span class=\"_ _0\"></span>ze die v<span class=\"_ _0\"></span>ervallen meer<span class=\"_ _0\"></span> dan 12 maanden na bal<span class=\"_ _0\"></span>ansdatum wor<span class=\"_ _2\"></span>den voorgesteld als lang<span class=\"_ _0\"></span>lopende verplichtingen.B. Als een leasinggeverW<span class=\"_ _2\"></span>anneer de Groep le<span class=\"_ _0\"></span>asinggev<span class=\"_ _0\"></span>er is,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt bij aanv<span class=\"_ _2\"></span>ang van het leasecontr<span class=\"_ _2\"></span>act bepaald of de lease een \ue616nanci\u00eble le<span class=\"_ _0\"></span>ase dan wel een operatione<span class=\"_ _0\"></span>le lease is.<span class=\"_ _0\"></span> Om elk contr<span class=\"_ _0\"></span>act te classi\ue616ceren,<span class=\"_ _2\"></span> maakt de Groep een algemene inscha<span class=\"_ _0\"></span>tting of dat de leaseo<span class=\"_ _0\"></span>vereen<span class=\"ws1\">-</span>komst al dan niet alle a<span class=\"_ _0\"></span>an het eigendom verbonden risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voor<span class=\"_ _2\"></span>delen overdr<span class=\"_ _0\"></span>aagt naar<span class=\"_ _0\"></span> de klant. <span class=\"_ _0\"></span>Als dit het gev<span class=\"_ _0\"></span>al is wor<span class=\"_ _0\"></span>dt het contract be<span class=\"_ _0\"></span>handeld als een \ue616nanci\u00eble le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomst,<span class=\"_ _0\"></span> indien niet dan wor<span class=\"_ _0\"></span>dt het behandeld als een oper<span class=\"_ _2\"></span>ationele leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t. De algemene insch<span class=\"_ _0\"></span>atting houdt rek<span class=\"_ _0\"></span>ening met bepaalde indicator<span class=\"_ _0\"></span>en zoals of da<span class=\"_ _0\"></span>t de leaseov<span class=\"_ _0\"></span>ereenkomst aangega<span class=\"_ _0\"></span>an wordt <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> het belangrijkste dee<span class=\"_ _0\"></span>l van de economische lev<span class=\"_ _0\"></span>ensduur <span class=\"_ _0\"></span>van het actief<span class=\"_ _2\"></span>.Het overgr<span class=\"_ _0\"></span>ote deel v<span class=\"_ _0\"></span>an de leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten wor<span class=\"_ _0\"></span>dt afgesloten met A<span class=\"_ _0\"></span>gfa Finance (zijnde Agf<span class=\"_ _0\"></span>a Finance NV<span class=\"_ _1\"></span>, Agfa Fin<span class=\"_ _0\"></span>ance Corp.<span class=\"_ _2\"></span> en Agfa Finance Inc.).Op leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten aangega<span class=\"_ _0\"></span>an uit hoofde v<span class=\"_ _0\"></span>an de producent wor<span class=\"_ _2\"></span>dt op basis van de grondsl<span class=\"_ _0\"></span>agen voor<span class=\"_ _2\"></span> de erkenning van opbr<span class=\"_ _0\"></span>engsten uit de verk<span class=\"_ _2\"></span>oop van goeder<span class=\"_ _0\"></span>en een verk<span class=\"_ _0\"></span>oopwinst erk<span class=\"_ _0\"></span>end. Dit betek<span class=\"_ _0\"></span>ent dat de Onderneming opbr<span class=\"_ _0\"></span>engsten en daar<span class=\"_ _0\"></span>aan gerel<span class=\"_ _0\"></span>ateerde w<span class=\"_ _0\"></span>instmarge erk<span class=\"_ _2\"></span>ent op het ogenblik dat de fabriek<span class=\"_ _0\"></span>seenheid of een verbonden onderneming <span class=\"_ _0\"></span>Agfa Finance factur<span class=\"_ _0\"></span>eert bij het begin van de le<span class=\"_ _2\"></span>aseovereenkomst met de eindkl<span class=\"_ _0\"></span>ant. Een commerci\u00eb<span class=\"_ _0\"></span>le over<span class=\"_ _0\"></span>eenkomst w<span class=\"_ _2\"></span>aarbij een bepaald toestel <span class=\"_ _0\"></span>wordt g<span class=\"_ _0\"></span>e\ue616nancierd door<span class=\"_ _0\"></span> een hal\ue617ange- of lan<span class=\"_ _0\"></span>getermijnover<span class=\"_ _0\"></span>eenkomst <span class=\"_ _0\"></span>waarbij de kl<span class=\"_ _0\"></span>ant zich verbindt tot het kopen v<span class=\"_ _2\"></span>an een bepaalde hoeveelheid verbr<span class=\"_ _0\"></span>uiksgoeder<span class=\"_ _0\"></span>en aan een hogere w<span class=\"_ _2\"></span>aarde dan hun mark<span class=\"_ _0\"></span>twa<span class=\"_ _0\"></span>arde w<span class=\"_ _0\"></span>ordt een \u2018<span class=\"_ _0\"></span>bundle deal<span class=\"_ _2\"></span>\u2019 genoemd. Betalin<span class=\"_ _0\"></span>gen voor<span class=\"_ _2\"></span> \ue616nanci\u00eble leaseover<span class=\"_ _0\"></span>eenkomsten afg<span class=\"_ _0\"></span>esloten in de vorm v<span class=\"_ _2\"></span>an \u2018bundle deals<span class=\"_ _0\"></span>\u2019 w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>wend voor<span class=\"_ _2\"></span> de a\ue617ossing van de opensta<span class=\"_ _0\"></span>ande invor<span class=\"_ _0\"></span>derbare minimale le<span class=\"_ _2\"></span>asebetalingen en de vergoe<span class=\"_ _0\"></span>ding voor<span class=\"_ _0\"></span> de verk<span class=\"_ _0\"></span>ochte verbruiksg<span class=\"_ _0\"></span>oederen op basis v<span class=\"_ _2\"></span>an <span class=\"_ _9\"></span>hun verkoopprijs w<span class=\"_ _2\"></span>anneer ze apart wor<span class=\"_ _0\"></span>den verk<span class=\"_ _0\"></span>ocht.Invor<span class=\"_ _2\"></span>derbare minimale leasebetaling<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>aarbij de Groep als le<span class=\"_ _0\"></span>asinggever<span class=\"_ _2\"></span> alle aan het eigendom verbonden risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voorde<span class=\"_ _0\"></span>len over<span class=\"_ _0\"></span>draagt n<span class=\"_ _0\"></span>aar de klant <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>enomen als vor<span class=\"_ _0\"></span>dering voor<span class=\"_ _0\"></span> een bedrag g<span class=\"_ _0\"></span>elijk aan de contante <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van de toekomstig<span class=\"_ _0\"></span>e minimale leasebetalin<span class=\"_ _0\"></span>gen. B<span class=\"_ _0\"></span>aten uit \ue616nanci\u00eble leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten \u2013 ger<span class=\"_ _0\"></span>apporteerd onder<span class=\"_ _2\"></span> \u2018Overige bedrijfs<span class=\"ws1\">-</span>opbrengsten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> \u2013 worden <span class=\"_ _0\"></span>vervolgens zod<span class=\"_ _0\"></span>anig aan iedere periode v<span class=\"_ _2\"></span>an de totale leasetermijn toegerek<span class=\"_ _0\"></span>end dat dit resulteert in een constante periodieke r<span class=\"_ _0\"></span>entevoet.In de balans w<span class=\"_ _0\"></span>orden vor<span class=\"_ _2\"></span>deringen uit \ue616nanci\u00eble leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten apart gepr<span class=\"_ _0\"></span>esenteerd. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>orderingen uit \ue616nanci\u00eb<span class=\"_ _0\"></span>le leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten die verv<span class=\"_ _0\"></span>allen binnen het jaar <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>epresenteerd als k<span class=\"_ _2\"></span>ortlopende activa. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>orderingen uit \ue616nanci<span class=\"ws1\">-</span>ele leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten die verv<span class=\"_ _0\"></span>allen op meer dan \u00e9\u00e9n j<span class=\"_ _0\"></span>aar na b<span class=\"_ _0\"></span>alansdatum w<span class=\"_ _0\"></span>orden gepr<span class=\"_ _0\"></span>esenteerd als lang<span class=\"_ _0\"></span>lopende activ<span class=\"_ _0\"></span>a.De Groep hanteert de reg<span class=\"_ _0\"></span>elgevin<span class=\"_ _0\"></span>g omtrent uitboeking en bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering zoals g<span class=\"_ _0\"></span>estipuleerd door<span class=\"_ _2\"></span> IFRS 9 op het netto inves<span class=\"_ _0\"></span>teringsbedrag <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>.Opbrengsten uit oper<span class=\"_ _2\"></span>ationele leaseover<span class=\"_ _0\"></span>eenkomsten v<span class=\"_ _0\"></span>oor de v<span class=\"_ _0\"></span>erhuur v<span class=\"_ _2\"></span>an bedrijfsruimte en -uitrusting \u2013 ger<span class=\"_ _0\"></span>apporteerd onder <span class=\"_ _9\"></span>\u2018Opbrengsten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> \u2013 wor<span class=\"_ _0\"></span>den lineair<span class=\"_ _0\"></span> over<span class=\"_ _0\"></span> de looptijd v<span class=\"_ _0\"></span>an de lease opgenomen.50.<span class=\"_ _2\"></span>15 Overige activaOverige activ<span class=\"_ _2\"></span>a omva<span class=\"_ _0\"></span>tten uitgestelde k<span class=\"_ _0\"></span>osten en andere niet-\ue616nanci\u00eble activ<span class=\"_ _2\"></span>a. Uitgestelde k<span class=\"_ _2\"></span>osten betre\ue618en door de Onder<span class=\"ws1\">-</span>neming voor<span class=\"_ _2\"></span> balansdatum betaalde bedr<span class=\"_ _0\"></span>agen die betrekking he<span class=\"_ _0\"></span>bben op kosten v<span class=\"_ _0\"></span>oor toek<span class=\"_ _0\"></span>omstige boekj<span class=\"_ _0\"></span>aren (voor<span class=\"_ _0\"></span>uitbeta<span class=\"ws1\">-</span>lingen).<span class=\"_ _2\"></span> V<span class=\"_ _0\"></span>oorbeelden v<span class=\"_ _2\"></span>an uitgestelde kosten zijn de huurg<span class=\"_ _0\"></span>elden, interes<span class=\"_ _0\"></span>ten en verze<span class=\"_ _0\"></span>keringspremies,<span class=\"_ _2\"></span> betaald voor bal<span class=\"_ _0\"></span>ansda<span class=\"ws1\">-</span>tum maar<span class=\"_ _0\"></span> met betrekking tot een w<span class=\"_ _0\"></span>elbepaalde periode na b<span class=\"_ _0\"></span>alansdatum.Niet-\ue616nanci\u00eble activ<span class=\"_ _2\"></span>a worden gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _2\"></span>d aan kostprijs. Uitg<span class=\"_ _0\"></span>estelde kosten <span class=\"_ _0\"></span>worden line<span class=\"_ _0\"></span>air of na<span class=\"_ _0\"></span>armate de betre\ue618ende diensten wor<span class=\"_ _0\"></span>den verstrek<span class=\"_ _2\"></span>t, opgenomen in de winst- en verliesrek<span class=\"_ _0\"></span>ening.50.<span class=\"_ _2\"></span>16 V<span class=\"_ _0\"></span>oorradenGrondsto\ue618en,<span class=\"_ _0\"></span> hulpgoederen en h<span class=\"_ _0\"></span>andelsgoeder<span class=\"_ _0\"></span>en zijn gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan aanscha\ue614ngs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde<span class=\"_ _0\"></span>. Goeder<span class=\"_ _0\"></span>en in bewerking en afgewerk<span class=\"_ _2\"></span>te producten zijn gewaar<span class=\"_ _0\"></span>deerd aan k<span class=\"_ _2\"></span>ostprijs. De kostprijs om<span class=\"_ _0\"></span>vat n<span class=\"_ _0\"></span>aast de directe productie- en m<span class=\"_ _0\"></span>ateriaalk<span class=\"_ _0\"></span>osten, een evenredig dee<span class=\"_ _0\"></span>l van de indir<span class=\"_ _0\"></span>ecte kosten (\u2018<span class=\"_ _2\"></span>overhe<span class=\"_ _0\"></span>ads<span class=\"_ _0\"></span>\u2019) v<span class=\"_ _0\"></span>an de productie en het materiaal en een ev<span class=\"_ _0\"></span>enredig deel v<span class=\"_ _2\"></span>an de afschrijvingen <span class=\"_ _0\"></span>van de a<span class=\"_ _0\"></span>ctiva die in het pr<span class=\"_ _0\"></span>oductieproces wer<span class=\"_ _2\"></span>den gebruikt. Bo<span class=\"_ _0\"></span>vendien wor<span class=\"_ _2\"></span>dt een evenredig deel v<span class=\"_ _0\"></span>an de kos<span class=\"ws1\">-</span>ten voor<span class=\"_ _0\"></span> het bedrijfspensioenplan en andere v<span class=\"_ _0\"></span>rijwillige personeelsbe<span class=\"_ _0\"></span>loningen toeger<span class=\"_ _0\"></span>ekend.<span class=\"_ _0\"></span> Administr<span class=\"_ _0\"></span>atiekos<span class=\"_ _0\"></span>ten zijn in<span class=\"ws1\">-</span>begrepen voor<span class=\"_ _2\"></span> zover<span class=\"_ _0\"></span> ze verb<span class=\"_ _0\"></span>and houden met de productie<span class=\"_ _0\"></span>. De v<span class=\"_ _0\"></span>oorraden w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aardeerd v<span class=\"_ _0\"></span>olgens de methode v<span class=\"_ _2\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kos<span class=\"_ _0\"></span>tprijs. Indien de aanscha\ue614n<span class=\"_ _0\"></span>gsw<span class=\"_ _0\"></span>aarde of de k<span class=\"_ _0\"></span>ostprijs hoger<span class=\"_ _0\"></span> is dan de opbrengst<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de, w<span class=\"_ _0\"></span>ordt de wa<span class=\"_ _0\"></span>ardering aan de lag<span class=\"_ _0\"></span>ere opbren<span class=\"_ _0\"></span>gstw<span class=\"_ _0\"></span>aarde toegep<span class=\"_ _0\"></span>ast. De opbr<span class=\"_ _0\"></span>engstw<span class=\"_ _2\"></span>aarde is gelijk aan de g<span class=\"_ _0\"></span>eschatte normale v<span class=\"_ _0\"></span>erkoopprijs, verminderd met de g<span class=\"_ _0\"></span>eschatte kos<span class=\"_ _0\"></span>ten die nodig zijn om de verk<span class=\"_ _0\"></span>oop te realiser<span class=\"_ _0\"></span>en.De aanscha\ue614ngs<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de of<span class=\"_ _9\"></span> kostprijs v<span class=\"_ _2\"></span>an de voorraad is om <span class=\"_ _0\"></span>volgende r<span class=\"_ _0\"></span>edenen mogelijks niet r<span class=\"_ _0\"></span>ecupereerbaar: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse2\">Overtollige voorr<span class=\"_ _2\"></span>aad: dit wordt bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an een lijst van producten z<span class=\"_ _0\"></span>onder of met weinig bew<span class=\"_ _0\"></span>eging of producten </span></span>dicht bij vervalda<span class=\"_ _0\"></span>tum; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Beschadigde producten of pr<span class=\"_ _0\"></span>oducten met kw<span class=\"_ _2\"></span>aliteitsproblemen;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws34\">Gedaalde verk<span class=\"_ _0\"></span>oopprijzen.</span></span>Binnen de Groep zijn afw<span class=\"_ _0\"></span>aardering<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an voorr<span class=\"_ _0\"></span>aden voornamelijk<span class=\"_ _0\"></span> het gevolg <span class=\"_ _0\"></span>van o<span class=\"_ _0\"></span>vertollige v<span class=\"_ _0\"></span>oorraden.50.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7 Geldmiddelen en kasequivalentenGeldmiddelen en kasequiv<span class=\"_ _0\"></span>alenten omv<span class=\"_ _2\"></span>atten geldmiddelen, ontv<span class=\"_ _2\"></span>angen cheques en saldi ten opzichte v<span class=\"_ _0\"></span>an bank<span class=\"_ _0\"></span>en en kre<span class=\"ws1\">-</span>dietinstellingen.<span class=\"_ _2\"></span> Kasequivalenten zijn erg liquide \ue616nanci\u00eble instrumenten op k<span class=\"_ _2\"></span>orte termijn die weinig onderhevig zijn aan risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s op waar<span class=\"_ _2\"></span>deverandering,<span class=\"_ _2\"></span> gemakkelijk te con<span class=\"_ _0\"></span>verteren zijn in g<span class=\"_ _0\"></span>eldmiddelen en een verv<span class=\"_ _0\"></span>aldag hebben ge<span class=\"_ _0\"></span>lijk aan of minder dan drie m<span class=\"_ _0\"></span>aanden na aanscha\ue614ng v<span class=\"_ _2\"></span>an de belegging.50.<span class=\"_ _2\"></span>18 Maatschapp<span class=\"_ _9\"></span>elijk kapitaalGewone aandelen w<span class=\"_ _0\"></span>orden opgenomen in het eig<span class=\"_ _0\"></span>en vermog<span class=\"_ _0\"></span>en.T<span class=\"_ _2\"></span>ransactiek<span class=\"_ _0\"></span>osten verbonden a<span class=\"_ _0\"></span>an de uitgifte v<span class=\"_ _0\"></span>an nieuwe aandelen <span class=\"_ _0\"></span>worden netto na af<span class=\"_ _0\"></span>trek v<span class=\"_ _2\"></span>an belastingen opgenomen in mindering v<span class=\"_ _0\"></span>an ingehouden winsten.Indien aandelen die het eigen v<span class=\"_ _0\"></span>ermogen verteg<span class=\"_ _0\"></span>enw<span class=\"_ _0\"></span>oordigen terug <span class=\"_ _0\"></span>worden ing<span class=\"_ _0\"></span>ekocht,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt het betaalde bedr<span class=\"_ _0\"></span>ag met inbe<span class=\"ws1\">-</span>grip v<span class=\"_ _0\"></span>an de aanverw<span class=\"_ _2\"></span>ante kosten, netto na aftr<span class=\"_ _0\"></span>ek v<span class=\"_ _2\"></span>an belastingen, in minderin<span class=\"_ _0\"></span>g gebr<span class=\"_ _0\"></span>acht v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en. Ing<span class=\"_ _0\"></span>ekoch<span class=\"ws1\">-</span>te eigen aandelen w<span class=\"_ _0\"></span>orden als <span class=\"_ _0\"></span>\u2018Reserve voor<span class=\"_ _0\"></span> eigen aandelen<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> in mindering v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en gebr<span class=\"_ _0\"></span>acht. In<span class=\"_ _0\"></span>gekochte ei<span class=\"ws1\">-</span>gen aandelen w<span class=\"_ _0\"></span>orden in de bal<span class=\"_ _0\"></span>ans opgenomen op afwikk<span class=\"_ _0\"></span>elingsdatum.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>ernietigde eigen aande<span class=\"_ _0\"></span>len wor<span class=\"_ _0\"></span>den getransf<span class=\"_ _0\"></span>ereerd van <span class=\"_ _2\"></span>\u2018Reser<span class=\"_ _9\"></span>ve voor<span class=\"_ _2\"></span> eigen aandelen<span class=\"_ _2\"></span>\u2019 naar<span class=\"_ _0\"></span> \u2018Ing<span class=\"_ _0\"></span>ehouden winsten<span class=\"_ _2\"></span>\u2019<span class=\"_ _c3\"></span>. Indien de eigen aandelen verk<span class=\"_ _2\"></span>ocht worden dan wor<span class=\"_ _0\"></span>dt het ontv<span class=\"_ _0\"></span>angen bedr<span class=\"_ _0\"></span>ag geboek<span class=\"_ _0\"></span>t als een stijging v<span class=\"_ _2\"></span>an het eigen vermogen en het eventue<span class=\"_ _0\"></span>le surplus/<span class=\"_ _2\"></span>de\ue616cit op de transactie <span class=\"_ _0\"></span>wordt geboek<span class=\"_ _0\"></span>t in \u2018Uitgiftepremie<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>.50.<span class=\"_ _2\"></span>19 V<span class=\"_ _0\"></span>oorzieningenV<span class=\"_ _2\"></span>oorzieningen wor<span class=\"_ _0\"></span>den in de balans opg<span class=\"_ _0\"></span>enomen indien een onderneming v<span class=\"_ _0\"></span>an de Groep een bestaande v<span class=\"_ _0\"></span>erplichting heeft (in rechte afdw<span class=\"_ _0\"></span>ingbare of feitelijk<span class=\"_ _2\"></span>e) ten gevolge <span class=\"_ _0\"></span>van een g<span class=\"_ _0\"></span>ebeurtenis v<span class=\"_ _0\"></span>an het verleden en als het w<span class=\"_ _2\"></span>aarschijnlijk is dat de afwikkelin<span class=\"_ _0\"></span>g van de<span class=\"_ _0\"></span>ze v<span class=\"_ _0\"></span>erplichting resulteert in een uitstr<span class=\"_ _0\"></span>oom van midde<span class=\"_ _0\"></span>len die economische voor<span class=\"_ _0\"></span>delen in zich bergen en een betrouwb<span class=\"_ _0\"></span>are inschatting g<span class=\"_ _0\"></span>emaakt kan <span class=\"_ _0\"></span>worden v<span class=\"_ _2\"></span>an het bedrag v<span class=\"_ _0\"></span>an de verplichting<span class=\"_ _2\"></span>. Het bedrag v<span class=\"_ _2\"></span>an de voorziening is gebaseer<span class=\"_ _2\"></span>d op de best mogelijke schatting <span class=\"_ _0\"></span>van de uitga<span class=\"_ _0\"></span>ven die ver<span class=\"_ _0\"></span>eist zijn om de bestaande v<span class=\"_ _0\"></span>erplichting op de rapporterin<span class=\"_ _0\"></span>gs<span class=\"ws1\">-</span>datum af te wikk<span class=\"_ _0\"></span>elen. Indien het e\ue618ect <span class=\"_ _0\"></span>van de tijds<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an geld materieel is, <span class=\"_ _0\"></span>worden v<span class=\"_ _0\"></span>oorzieningen <span class=\"_ _0\"></span>verdisconteer<span class=\"_ _0\"></span>d op basis v<span class=\"_ _2\"></span>an een disconteringsvoet v\u00f3\u00f3r<span class=\"_ _0\"></span> belasting<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>aarbij rek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt gehouden met de huidige m<span class=\"_ _0\"></span>arktbeoor<span class=\"_ _0\"></span>delingen voor<span class=\"_ _0\"></span> de tijdsw<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van het g<span class=\"_ _0\"></span>eld en de risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s die inherent zijn aan de verplichting<span class=\"_ _0\"></span>.50.<span class=\"_ _2\"></span>19.1 Reorganisatiek<span class=\"_ _0\"></span>ostenEen voorzienin<span class=\"_ _0\"></span>g voor<span class=\"_ _0\"></span> reorganisatie<span class=\"_ _0\"></span>kosten w<span class=\"_ _0\"></span>ordt geboe<span class=\"_ _0\"></span>kt indien de Groep f<span class=\"_ _0\"></span>ormeel een gedetailleer<span class=\"_ _0\"></span>d reorganisatieplan heeft goedg<span class=\"_ _0\"></span>ekeur<span class=\"_ _0\"></span>d en bij de betrokkenen een g<span class=\"_ _0\"></span>eldige v<span class=\"_ _0\"></span>erwachting heef<span class=\"_ _0\"></span>t gewek<span class=\"_ _2\"></span>t dat de reorganisatie zal wor<span class=\"_ _2\"></span>den doorge<span class=\"ws1\">-</span>voerd door<span class=\"_ _2\"></span> het plan te beginnen uitvoeren of door de be<span class=\"_ _0\"></span>langrijke k<span class=\"_ _0\"></span>enmerken erv<span class=\"_ _0\"></span>an mee te delen aan de betrokk<span class=\"_ _0\"></span>enen. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> toekomstig<span class=\"_ _0\"></span>e exploitatieverlie<span class=\"_ _0\"></span>zen w<span class=\"_ _0\"></span>orden geen v<span class=\"_ _0\"></span>oorzieningen opg<span class=\"_ _0\"></span>enomen.50.<span class=\"_ _2\"></span>19.2 MilieuIndien er terr<span class=\"_ _0\"></span>einen vervuild zijn, d<span class=\"_ _0\"></span>an wor<span class=\"_ _0\"></span>dt er<span class=\"_ _2\"></span>, in overeens<span class=\"_ _0\"></span>temming met de gepubliceerde milieupolitie<span class=\"_ _0\"></span>k v<span class=\"_ _0\"></span>an de Groep en de van toep<span class=\"_ _0\"></span>assing zijnde wettelijk<span class=\"_ _0\"></span>e verplichtingen,<span class=\"_ _0\"></span> een voorziening v<span class=\"_ _0\"></span>oor bodemsanering aang<span class=\"_ _0\"></span>elegd.50.<span class=\"_ _2\"></span>19.3 OmzetgerelateerdOmzetger<span class=\"_ _0\"></span>elateerde <span class=\"_ _0\"></span>voorziening<span class=\"_ _0\"></span>en omv<span class=\"_ _0\"></span>atten voorname<span class=\"_ _0\"></span>lijk commissies op opbrengs<span class=\"_ _0\"></span>ten, v<span class=\"_ _0\"></span>oorzieningen v<span class=\"_ _0\"></span>oor gar<span class=\"_ _2\"></span>antiever<span class=\"ws1\">-</span>plichtingen en commerci\u00eb<span class=\"_ _0\"></span>le betwisting<span class=\"_ _0\"></span>en. Een v<span class=\"_ _0\"></span>oorziening voor<span class=\"_ _2\"></span> garantieverplichting<span class=\"_ _0\"></span>en gerela<span class=\"_ _0\"></span>teerd aan producten <span class=\"_ _0\"></span>wordt aangeleg<span class=\"_ _2\"></span>d op moment van opbrengstenerk<span class=\"_ _0\"></span>enning en re\ue617ecteert de v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>ervangin<span class=\"_ _0\"></span>gskost v<span class=\"_ _0\"></span>oor de Groep<span class=\"_ _2\"></span>.50.<span class=\"_ _2\"></span>19.4 Verlieslatende contractenEen voorziening v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erlieslatende contra<span class=\"_ _0\"></span>cten wordt erk<span class=\"_ _0\"></span>end wanneer<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>de verwa<span class=\"_ _0\"></span>chte voordelen v<span class=\"_ _2\"></span>an een contract voor<span class=\"_ _0\"></span> de Groep lager<span class=\"_ _2\"></span> zijn dan de onvermijdbar<span class=\"_ _0\"></span>e kosten v<span class=\"_ _2\"></span>an het contract. De on<span class=\"_ _0\"></span>vermijdbar<span class=\"_ _0\"></span>e kosten v<span class=\"_ _2\"></span>an het contract zijn geb<span class=\"_ _0\"></span>aseerd op de incrementele k<span class=\"_ _0\"></span>osten voor<span class=\"_ _0\"></span> de uitvoering v<span class=\"_ _2\"></span>an de verplichting en een toewijzing v<span class=\"_ _2\"></span>an overige k<span class=\"_ _0\"></span>osten die direct toewijsb<span class=\"_ _0\"></span>aar zijn aan de uitvoering <span class=\"_ _0\"></span>van het contr<span class=\"_ _2\"></span>act. Prov<span class=\"_ _0\"></span>isies worden g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t voor<span class=\"_ _0\"></span> dreigende v<span class=\"_ _0\"></span>erliezen uit aank<span class=\"_ _2\"></span>oop- en verkoopcon<span class=\"ws1\">-</span>tracten ten belope v<span class=\"_ _2\"></span>an de verwachte verliez<span class=\"_ _0\"></span>en.50.20 Contractuele verplichtingen verbonden aan contracten met klantenDe Groep past IFR<span class=\"_ _0\"></span>S 15 <span class=\"ff11 ws3e\">Opbreng<span class=\"_ _0\"></span>sten uit con<span class=\"_ _0\"></span>tracten met k<span class=\"_ _0\"></span>lanten<span class=\"ff1 wscd\"> toe<span class=\"_ _2\"></span>. IFRS 15 heeft de begrippen \u2018<span class=\"_ _0\"></span>Contra<span class=\"_ _0\"></span>ctuele activ<span class=\"_ _0\"></span>a en contrac<span class=\"ws1\">-</span></span></span>tuele verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _2\"></span>acten met klanten<span class=\"_ _2\"></span>\u2019 ge\u00efntroduceer<span class=\"_ _0\"></span>d.Contra<span class=\"_ _0\"></span>ctuele verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _0\"></span>acten met klanten om<span class=\"_ _0\"></span>vatten uitg<span class=\"_ _0\"></span>estelde opbren<span class=\"_ _0\"></span>gsten en vooruitbetalin<span class=\"ws1\">-</span>gen evenals de tijdens het j<span class=\"_ _0\"></span>aar opg<span class=\"_ _0\"></span>ebouw<span class=\"_ _0\"></span>de verplichtingen <span class=\"_ _0\"></span>voor omz<span class=\"_ _0\"></span>etkorting<span class=\"_ _0\"></span>en en rab<span class=\"_ _0\"></span>atten met betrekking tot tijdens het boekjaar<span class=\"_ _0\"></span> gelever<span class=\"_ _2\"></span>de goederen en diensten.50.21 Overige verplichtingenOverige v<span class=\"_ _0\"></span>erplichtingen hebben <span class=\"_ _0\"></span>voornamelijk betr<span class=\"_ _0\"></span>ekking op bedrijfsopbren<span class=\"_ _0\"></span>gsten die nog niet verworven zijn.<span class=\"_ _0\"></span> Overheids<span class=\"ws1\">-</span>subsidies zijn een typisch v<span class=\"_ _0\"></span>oorbeeld v<span class=\"_ _0\"></span>an uitgestelde o<span class=\"_ _0\"></span>verige bedrijfsopbr<span class=\"_ _0\"></span>engsten. Ze w<span class=\"_ _0\"></span>orden als bedrijfsopbr<span class=\"_ _0\"></span>engst in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen zodr<span class=\"_ _0\"></span>a er r<span class=\"_ _0\"></span>edelijke z<span class=\"_ _0\"></span>ekerheid bes<span class=\"_ _0\"></span>taat dat zij zullen w<span class=\"_ _0\"></span>orden ontv<span class=\"_ _2\"></span>angen en dat de Groep zal voldoen of reeds <span class=\"_ _0\"></span>voldoet aan de daar<span class=\"_ _2\"></span>aan verbonden voorwa<span class=\"_ _0\"></span>arden. Subsidies ter<span class=\"_ _2\"></span> compensatie van door<span class=\"_ _0\"></span> de Groep ge<span class=\"ws1\">-</span>maakte k<span class=\"_ _2\"></span>osten worden in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening opgenomen in dezelfde f<span class=\"_ _0\"></span>unctionele rapporteringslijn <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span> tevens de kosten w<span class=\"_ _0\"></span>orden gepr<span class=\"_ _0\"></span>esenteerd.<span class=\"_ _0\"></span> Zij wor<span class=\"_ _2\"></span>den systematisch aan de k<span class=\"_ _0\"></span>osten toegewe<span class=\"_ _0\"></span>zen w<span class=\"_ _0\"></span>aarop z<span class=\"_ _0\"></span>e betrekking hebben.<span class=\"_ _0\"></span> Subsi<span class=\"ws1\">-</span>dies, toege<span class=\"_ _0\"></span>kend voor<span class=\"_ _2\"></span> de aankoop of productie v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a (immateri\u00eble activ<span class=\"_ _2\"></span>a of materi\u00eble vas<span class=\"_ _0\"></span>te activa<span class=\"_ _0\"></span>), w<span class=\"_ _0\"></span>orden bij eerste op<span class=\"ws1\">-</span>name in de balans g<span class=\"_ _0\"></span>epresenteerd als uitg<span class=\"_ _0\"></span>estelde ov<span class=\"_ _0\"></span>erige bedrijfsopbrengs<span class=\"_ _0\"></span>ten en vervolgens in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening opgenomen, g<span class=\"_ _0\"></span>espreid ov<span class=\"_ _0\"></span>er de g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an het actief.<span class=\"_ _0\"></span> Overheidssubsidies toeg<span class=\"_ _0\"></span>ekend v<span class=\"_ _0\"></span>oor toe<span class=\"_ _0\"></span>komstige k<span class=\"_ _2\"></span>osten worden verwerkt als uitg<span class=\"_ _0\"></span>estelde ov<span class=\"_ _0\"></span>erige verplichtin<span class=\"_ _0\"></span>gen. NIEUWE ST<span class=\"_ _2\"></span>ANDAARDEN EN INTERPRET<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>TIES <span class=\"_ _2\"></span>VAN ST<span class=\"_ _2\"></span>ANDAARDEN GEPUBLICEERD<span class=\"_ _2\"></span>, NOG NIET <span class=\"_ _2\"></span>VAN KRACHT<span class=\"_ _0\"></span> PER EINDE BOEKJAAREen aantal reeds g<span class=\"_ _0\"></span>epubliceerde IFRS stand<span class=\"_ _0\"></span>aarden,<span class=\"_ _0\"></span> herzieningen aan IFR<span class=\"_ _0\"></span>S standaarden en nieu<span class=\"_ _0\"></span>we interpretaties <span class=\"_ _0\"></span>van IFRS standaar<span class=\"_ _0\"></span>den war<span class=\"_ _0\"></span>en nog niet v<span class=\"_ _0\"></span>an kracht per<span class=\"_ _2\"></span> 31 december 2022 en w<span class=\"_ _0\"></span>erden dus niet toeg<span class=\"_ _0\"></span>epast in de opstelling <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>econ<span class=\"ws1\">-</span>solideerde jaarr<span class=\"_ _0\"></span>ekening<span class=\"_ _2\"></span>. De Groep zal deze stand<span class=\"_ _0\"></span>aarden toepas<span class=\"_ _0\"></span>sen nadat de<span class=\"_ _0\"></span>ze zijn goedg<span class=\"_ _0\"></span>ekeur<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> gebruik<span class=\"_ _0\"></span> in de Europese Unie<span class=\"_ _0\"></span>. Het betreft: <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5\">Aanpassing<span class=\"_ _0\"></span>en aan IFRS 1<span class=\"_ _0\"></span>6<span class=\"ff64\"> Leaseverplicht<span class=\"_ _0\"></span>ingen: leasev<span class=\"_ _0\"></span>erplicht<span class=\"_ _0\"></span>ing in een sale- en leaseback<span class=\"_ _0\"></span>-transact<span class=\"_ _0\"></span>ie</span></span></span>In september 20<span class=\"_ _2\"></span>22 publiceerde de IASB aanpassing<span class=\"_ _0\"></span>en aan IFRS 16 <span class=\"ff11 ws1\">Leasev<span class=\"_ _0\"></span>erplichtin<span class=\"_ _0\"></span>gen <span class=\"ff1 ws6e\">betre\ue618ende de behandeling v<span class=\"_ _2\"></span>an de </span></span>leaseverplichtin<span class=\"_ _0\"></span>g in een sale- en leaseba<span class=\"_ _0\"></span>ck<span class=\"_ _0\"></span>-transa<span class=\"_ _0\"></span>ctie.<span class=\"_ _0\"></span> Deze a<span class=\"_ _0\"></span>anpassingen zijn <span class=\"_ _0\"></span>van toep<span class=\"_ _0\"></span>assing op jaarperioden die aan<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an<span class=\"ws1\">-</span>gen op 1 januari 20<span class=\"_ _2\"></span>24. Eerdere toep<span class=\"_ _0\"></span>assing is toegela<span class=\"_ _0\"></span>ten. De aanpassing a<span class=\"_ _0\"></span>an IFRS 16 bepaalt de v<span class=\"_ _0\"></span>ereisten die de v<span class=\"_ _0\"></span>erkoper<span class=\"_ _0\"></span> en leasingnemer<span class=\"_ _2\"></span> in acht dienen te nemen bij de bepa<span class=\"ws1\">-</span>ling v<span class=\"_ _0\"></span>an de leaseverplichtin<span class=\"_ _0\"></span>g in een sale- en leaseb<span class=\"_ _0\"></span>ack<span class=\"_ _2\"></span>-transactie zodat de v<span class=\"_ _0\"></span>erkoper/le<span class=\"_ _2\"></span>asingnemer geen wins<span class=\"_ _0\"></span>ten of ver<span class=\"ws1\">-</span>liezen zal erk<span class=\"_ _0\"></span>ennen met betrekking tot het g<span class=\"_ _0\"></span>ebruiksr<span class=\"_ _0\"></span>echt dat behouden blijft.<span class=\"_ _0\"></span> Een sale- en lease<span class=\"_ _0\"></span>back<span class=\"_ _2\"></span>-transactie omv<span class=\"_ _2\"></span>at <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>de over<span class=\"_ _0\"></span>dracht <span class=\"_ _0\"></span>van een a<span class=\"_ _0\"></span>ctief door een onderneming (v<span class=\"_ _0\"></span>erkoper/le<span class=\"_ _2\"></span>asingnemer) aan een andere vennootschap (k<span class=\"_ _2\"></span>oper/leasingg<span class=\"_ _0\"></span>ever) en het terug le<span class=\"_ _0\"></span>asen v<span class=\"_ _0\"></span>an hetzelfde a<span class=\"_ _0\"></span>ctief door de verk<span class=\"_ _2\"></span>oper/leasingnemer<span class=\"_ _2\"></span>. Deze a<span class=\"_ _0\"></span>anpassing is bedoeld om de vereisten <span class=\"_ _0\"></span>voor der<span class=\"_ _0\"></span>gelijk<span class=\"_ _0\"></span>e transacties te v<span class=\"_ _0\"></span>erbeteren in IFRS 16<span class=\"_ _0\"></span>. Het v<span class=\"_ _0\"></span>erandert niets aan de boekhoudk<span class=\"_ _2\"></span>undige verwerking v<span class=\"_ _0\"></span>an leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten die niet gerel<span class=\"_ _0\"></span>ateerd zijn aan een sale- en le<span class=\"_ _0\"></span>aseback<span class=\"_ _2\"></span>-overeenk<span class=\"_ _2\"></span>omst.   Deze aanp<span class=\"_ _0\"></span>assing wer<span class=\"_ _2\"></span>d bekrachtigd door<span class=\"_ _2\"></span> de Europese Unie in januari 20<span class=\"_ _0\"></span>23. De toepas<span class=\"_ _0\"></span>sing v<span class=\"_ _0\"></span>an deze aanp<span class=\"_ _0\"></span>assing zal geen materieel impa<span class=\"_ _0\"></span>ct hebben op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 ws4a\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 1 <span class=\"ff64\">Pr<span class=\"_ _0\"></span>esentatie v<span class=\"_ _0\"></span>an \ue61fnanci\u00eble staten: C<span class=\"_ _0\"></span>lassi\ue61fcat<span class=\"_ _0\"></span>ie van verp<span class=\"_ _0\"></span>lichtin<span class=\"_ _0\"></span>gen als langlopend o<span class=\"_ _0\"></span>f als kort<span class=\"ws1\">-</span></span></span></span>lopend, <span class=\"ff5\">en uit<span class=\"_ _0\"></span>stel v<span class=\"_ _2\"></span>an e\ue60bectieve datum</span>In januari 20<span class=\"_ _0\"></span>20 publiceerde de IASB aanp<span class=\"_ _0\"></span>assingen aan IAS 1 met betr<span class=\"_ _0\"></span>ekking tot de classi\ue616catie <span class=\"_ _0\"></span>van v<span class=\"_ _0\"></span>erplichtingen.<span class=\"_ _0\"></span> Deze aanpassing<span class=\"_ _0\"></span>en zijn v<span class=\"_ _0\"></span>an toepassing op ja<span class=\"_ _0\"></span>arperioden die aanv<span class=\"_ _2\"></span>angen op of na 1 januari 2022 en dienen r<span class=\"_ _0\"></span>etroactief toeg<span class=\"_ _0\"></span>epast te worden.<span class=\"_ _2\"></span> De aanpassingen aan <span class=\"ff11 ws52\">Cl<span class=\"_ _0\"></span>assi\ue61ecat<span class=\"_ _2\"></span>ie van verplicht<span class=\"_ _0\"></span>ingen al<span class=\"_ _0\"></span>s langlopend o<span class=\"_ _0\"></span>f als kortlopend<span class=\"ff1 wse0\"> (IAS 1 a<span class=\"_ _0\"></span>anpassingen<span class=\"_ _0\"></span>) hebben </span></span>enkel betr<span class=\"_ _0\"></span>ekking op de presentatie v<span class=\"_ _2\"></span>an verplichtingen in de bal<span class=\"_ _0\"></span>ans en niet op het bedrag noch op het tijds<span class=\"_ _0\"></span>tip van erk<span class=\"_ _2\"></span>enning van een a<span class=\"_ _0\"></span>ctiva,<span class=\"_ _0\"></span> verplichting<span class=\"_ _0\"></span>, ink<span class=\"_ _0\"></span>omsten of kosten noch op de toelichtin<span class=\"_ _0\"></span>gen omtrent de<span class=\"_ _0\"></span>ze items. Een onderneming classi\ue616ceert v<span class=\"_ _0\"></span>erplichtingen als lang<span class=\"_ _0\"></span>lopend indien deze het r<span class=\"_ _0\"></span>echt heeft om de terugbetaling ervan uit te stellen tot 12 maanden na r<span class=\"_ _2\"></span>apporteringsdatum. De aanpas<span class=\"_ _0\"></span>singen aan de standa<span class=\"_ _0\"></span>ard speci\ue616ceren da<span class=\"_ _0\"></span>t de classi\ue616catie v<span class=\"_ _2\"></span>an verplichtingen als l<span class=\"_ _0\"></span>anglopend of als kortlopend ge<span class=\"_ _0\"></span>baseerd dient te zijn op r<span class=\"_ _0\"></span>echten die reeds bestonden op b<span class=\"_ _0\"></span>alansdatum. Ze verduide<span class=\"_ _0\"></span>lijken tevens da<span class=\"_ _0\"></span>t de classi\ue616catie lossta<span class=\"_ _0\"></span>at v<span class=\"_ _0\"></span>an het feit of dat de entiteit de intentie heeft om al dan niet ge<span class=\"_ _0\"></span>bruik te maken om de terugbetalin<span class=\"_ _0\"></span>g uit te stellen. De IASB heeft ver<span class=\"_ _0\"></span>dere aanpas<span class=\"_ _0\"></span>singen aan IAS 1 v<span class=\"_ _0\"></span>oorgesteld ev<span class=\"_ _0\"></span>enals een uitstel v<span class=\"_ _2\"></span>an e\ue618ectieve datum naar<span class=\"_ _0\"></span> perioden die aan<span class=\"ws1\">-</span>van<span class=\"_ _0\"></span>gen niet later<span class=\"_ _0\"></span> dan 1 januari 20<span class=\"_ _2\"></span>24. Deze aanpas<span class=\"_ _0\"></span>singen wer<span class=\"_ _2\"></span>den nog niet bekrachtigd door<span class=\"_ _2\"></span> de Europese Unie.<span class=\"_ _2\"></span> De toepassing van de<span class=\"_ _0\"></span>ze aanpas<span class=\"_ _0\"></span>singen zal geen m<span class=\"_ _0\"></span>aterieel impact hebben op de g<span class=\"_ _0\"></span>econsolideerde \ue616nanci\u00eble s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 1: <span class=\"ff64\">Langlopende v<span class=\"_ _0\"></span>erplicht<span class=\"_ _0\"></span>ingen met cov<span class=\"_ _0\"></span>enanten</span></span></span>In oktober<span class=\"_ _0\"></span> 2022 publiceer<span class=\"_ _2\"></span>de de IASB een aanpassing op IAS 1 <span class=\"ff11 ws28\">Langlopend<span class=\"_ _0\"></span>e verplicht<span class=\"_ _2\"></span>ingen met covenant<span class=\"_ _0\"></span>en<span class=\"ff1 ws71\">, toepasb<span class=\"_ _0\"></span>aar op </span></span>jaarperioden die aan<span class=\"_ _0\"></span>vang<span class=\"_ _0\"></span>en op of na 1 januari 20<span class=\"_ _0\"></span>24. Eer<span class=\"_ _0\"></span>dere toepassin<span class=\"_ _0\"></span>g is toegelaten.<span class=\"_ _0\"></span> De aanpassing<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span>duidelijken op w<span class=\"_ _0\"></span>elke b<span class=\"_ _0\"></span>asis een entiteit de classi\ue616catie v<span class=\"_ _2\"></span>an schuld en andere \ue616nanci\u00eble verplichtingen tussen kortlopend of lang<span class=\"_ _0\"></span>lopend maakt in bep<span class=\"_ _0\"></span>aalde omstandigheden.<span class=\"_ _0\"></span> De aanpassing<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an 2022 s<span class=\"_ _0\"></span>tipuleren dat enk<span class=\"_ _0\"></span>el co<span class=\"ws1\">-</span>venanten w<span class=\"_ _2\"></span>aar een entiteit dient aan te voldoen op r<span class=\"_ _2\"></span>apporteringsdatum kunnen bepalen of een v<span class=\"_ _0\"></span>erplichting kan geclas<span class=\"ws1\">-</span>si\ue616ceerd w<span class=\"_ _0\"></span>orden als kortlopend of als lan<span class=\"_ _0\"></span>glopend. De aanp<span class=\"_ _0\"></span>assingen v<span class=\"_ _2\"></span>an 2022, in teg<span class=\"_ _0\"></span>enstelling tot de v<span class=\"_ _0\"></span>oorstellen v<span class=\"_ _0\"></span>an in de \u2018Exposur<span class=\"_ _0\"></span>e Draft<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _2\"></span>an 2021, stipuler<span class=\"_ _0\"></span>en dat de verplichtin<span class=\"_ _0\"></span>gen, die op b<span class=\"_ _0\"></span>asis van het al d<span class=\"_ _0\"></span>an niet voldoen aan toek<span class=\"_ _2\"></span>omstige covenanten,<span class=\"_ _2\"></span> eventueel met 12 maanden uitgesteld z<span class=\"_ _0\"></span>ouden kunnen w<span class=\"_ _0\"></span>orden,<span class=\"_ _0\"></span> niet als langlopend dienen gepr<span class=\"_ _0\"></span>esenteerd te worden.<span class=\"_ _2\"></span> De aanpassingen v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2 vereisen w<span class=\"_ _0\"></span>el dat de entiteiten inform<span class=\"_ _0\"></span>atie aangaande de<span class=\"_ _0\"></span>ze coven<span class=\"_ _0\"></span>anten en desbetre\ue618en<span class=\"ws1\">-</span>de verplichting<span class=\"_ _0\"></span>en dienen toe te lichten. Deze aanp<span class=\"_ _0\"></span>assingen w<span class=\"_ _0\"></span>erden nog niet bekr<span class=\"_ _2\"></span>achtigd door de Eur<span class=\"_ _0\"></span>opese Unie<span class=\"_ _0\"></span>. De Groep zal z<span class=\"_ _0\"></span>e toepassen na bekr<span class=\"_ _2\"></span>achtiging. De toepassing v<span class=\"_ _2\"></span>an deze aanpassin<span class=\"_ _0\"></span>gen zullen geen ma<span class=\"_ _0\"></span>terieel impact hebben op de g<span class=\"_ _0\"></span>econsolideerde staten <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep.<span class=\"_ _0\"></span>  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 ws10\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 1 <span class=\"ff64 ws75\">Pr<span class=\"_ _0\"></span>esentatie v<span class=\"_ _0\"></span>an Financi\u00eble Staten<span class=\"ff5 ws10\"> en IFR<span class=\"_ _0\"></span>S <span class=\"ff64 ws75\">\u2018Pr<span class=\"_ _0\"></span>actice st<span class=\"_ _0\"></span>atement 2<span class=\"ff5 ws1\">\u2019</span><span class=\"ws2d\">: T<span class=\"_ _1\"></span>oelichting v<span class=\"_ _0\"></span>an waard<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span></span></span></span></span></span></span>ringsr<span class=\"_ _0\"></span>egels uit<span class=\"_ _0\"></span>gegev<span class=\"_ _0\"></span>en op 12 februari 2<span class=\"_ _0\"></span>021Deze aanp<span class=\"_ _0\"></span>assingen bev<span class=\"_ _2\"></span>atten kleinere aanpassing<span class=\"_ _0\"></span>en om de toelichtingen v<span class=\"_ _2\"></span>an waar<span class=\"_ _0\"></span>deringsregels te <span class=\"_ _0\"></span>verbeteren zod<span class=\"_ _0\"></span>at deze meer bruikb<span class=\"_ _0\"></span>are informatie bev<span class=\"_ _2\"></span>atten voor in<span class=\"_ _2\"></span>vesteerders en gebruik<span class=\"_ _0\"></span>ers v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble staten.<span class=\"_ _0\"></span> De aanpassin<span class=\"_ _0\"></span>gen ver<span class=\"_ _0\"></span>eisen dat ondernemingen hun be<span class=\"_ _0\"></span>langrijkste v<span class=\"_ _2\"></span>an toepassing zijnde w<span class=\"_ _0\"></span>aarderingsr<span class=\"_ _0\"></span>egels toelichten eer<span class=\"_ _2\"></span>der dan meer algemene <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ar<span class=\"ws1\">-</span>deringsrege<span class=\"_ _0\"></span>ls. De aanpas<span class=\"_ _0\"></span>singen v<span class=\"_ _0\"></span>ervat in<span class=\"ff11 ws27\"> \u2018P<span class=\"_ _2\"></span>ractice s<span class=\"_ _0\"></span>tatement 2<span class=\"_ _2\"></span>\u2019 <span class=\"ff1 ws76\">bevat richtlijnen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> hoe het concept van m<span class=\"_ _0\"></span>aterialiteit kan </span></span>toegepast w<span class=\"_ _0\"></span>orden w<span class=\"_ _2\"></span>anneer het gaat over<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>arderingsr<span class=\"_ _0\"></span>egels. De aanpassing<span class=\"_ _0\"></span>en zijn v<span class=\"_ _0\"></span>an toepassing v<span class=\"_ _0\"></span>oor ja<span class=\"_ _0\"></span>arperioden die aanv<span class=\"_ _2\"></span>angen op of na 1 januari 202<span class=\"_ _0\"></span>3 wa<span class=\"_ _0\"></span>arbij eerdere toep<span class=\"_ _0\"></span>assing toegelaten is.<span class=\"_ _2\"></span> Deze aanpassing<span class=\"_ _0\"></span>en werden be<span class=\"_ _0\"></span>krachtig<span class=\"_ _0\"></span>d door de E<span class=\"_ _0\"></span>uropese Unie<span class=\"_ _2\"></span>. De toepassing v<span class=\"_ _2\"></span>an deze aanpassing<span class=\"_ _0\"></span>en zal geen materieel e\ue618<span class=\"_ _0\"></span>ect hebben op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 wsce\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 8 <span class=\"ff64\">W<span class=\"_ _2\"></span>aarderings<span class=\"_ _0\"></span>regels<span class=\"_ _0\"></span>, V<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>anderingen aan boekhoudk<span class=\"_ _2\"></span>undige inschattingen en f<span class=\"_ _2\"></span>outen: De\ue61fnitie </span></span></span>van boekhoudk<span class=\"_ _2\"></span>undige beoordel<span class=\"_ _0\"></span>ingenIn februari 20<span class=\"_ _2\"></span>21 heeft de IASB een aanpassingen aan IAS 8 g<span class=\"_ _0\"></span>epubliceerd om te ver<span class=\"_ _2\"></span>duidelijken hoe de ondernemingen een verschil dienen te mak<span class=\"_ _0\"></span>en tussen ver<span class=\"_ _0\"></span>anderingen in w<span class=\"_ _2\"></span>aarderingsrege<span class=\"_ _0\"></span>ls en ver<span class=\"_ _0\"></span>anderingen aan boekhoudk<span class=\"_ _2\"></span>undige inschat<span class=\"ws1\">-</span>tingen.<span class=\"_ _0\"></span> Dit verschil is belangrijk<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> ver<span class=\"_ _0\"></span>anderingen aan boekhoudk<span class=\"_ _2\"></span>undige inschattingen prospectief toeg<span class=\"_ _0\"></span>epast dienen te worden op toe<span class=\"_ _0\"></span>komstige tr<span class=\"_ _2\"></span>ansacties en andere toekomstig<span class=\"_ _0\"></span>e gebeurtenissen terwijl v<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en aan w<span class=\"_ _0\"></span>aarderingsr<span class=\"_ _0\"></span>egels in het algemeen retr<span class=\"_ _0\"></span>ospectief dienen toegepast te w<span class=\"_ _0\"></span>orden op v<span class=\"_ _0\"></span>oorbije transacties en ander<span class=\"_ _0\"></span>e voorbije gebeurtenis<span class=\"_ _0\"></span>sen. De aanpassing<span class=\"_ _0\"></span>en zijn v<span class=\"_ _0\"></span>an toepassing v<span class=\"_ _0\"></span>oor ja<span class=\"_ _0\"></span>arperioden die aanv<span class=\"_ _2\"></span>angen op of na 1 januari 202<span class=\"_ _0\"></span>3 wa<span class=\"_ _0\"></span>arbij eerdere toep<span class=\"_ _0\"></span>assing toegelaten is.<span class=\"_ _2\"></span> Deze aanpassing<span class=\"_ _0\"></span>en werden be<span class=\"_ _0\"></span>krachtig<span class=\"_ _0\"></span>d door de E<span class=\"_ _0\"></span>uropese Unie<span class=\"_ _2\"></span>. De toepassing v<span class=\"_ _2\"></span>an deze aanpassing<span class=\"_ _0\"></span>en zal geen materieel e\ue618<span class=\"_ _0\"></span>ect hebben op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 wsc1\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 12 <span class=\"ff64 wsf\">W<span class=\"_ _0\"></span>instbelast<span class=\"_ _0\"></span>ingen: Ui<span class=\"_ _0\"></span>tges<span class=\"_ _0\"></span>telde belast<span class=\"_ _0\"></span>ingen met betr<span class=\"_ _0\"></span>ekkin<span class=\"_ _0\"></span>g tot acti<span class=\"_ _2\"></span>va en verplicht<span class=\"_ _0\"></span>ingen af<span class=\"_ _0\"></span><span class=\"ws1\">-</span></span></span></span>komst<span class=\"_ _0\"></span>ig uit een bepaal<span class=\"_ _0\"></span>de transact<span class=\"_ _0\"></span>ieIn mei 2021 publiceer<span class=\"_ _0\"></span>de de IASB aanpassing<span class=\"_ _0\"></span>en aan IAS 12 die ver<span class=\"_ _2\"></span>duidelijken hoe ondernemingen uitgestelde be<span class=\"_ _0\"></span>lastingen dienen te boeken op bep<span class=\"_ _0\"></span>aalde transacties z<span class=\"_ _0\"></span>oals le<span class=\"_ _0\"></span>aseovereenk<span class=\"_ _2\"></span>omsten en ontmantelingsvoorzienin<span class=\"_ _0\"></span>gen. IAS 12 <span class=\"ff11 ws1\">W<span class=\"_ _0\"></span>instbelas-</span>tingen<span class=\"ff1 ls1 ws20\"> bepaalt hoe een onderneming winstbelas<span class=\"_ _0\"></span>tingen, inclusief uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gen die te betalen of terug te vor<span class=\"_ _0\"></span>deren </span>belasting<span class=\"_ _0\"></span>en in de toekomst om<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>atten, dient te bepalen.<span class=\"_ _2\"></span> In bepaalde omstandigheden zijn ondernemingen v<span class=\"_ _0\"></span>rijgesteld v<span class=\"_ _2\"></span>an belasting<span class=\"_ _0\"></span>en op de eerste erkenning <span class=\"_ _0\"></span>van activ<span class=\"_ _2\"></span>a en verplichtingen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorheen was er<span class=\"_ _2\"></span> een onduidelijkheid of deze vrijstellin<span class=\"_ _0\"></span>g tevens v<span class=\"_ _2\"></span>an toepassing was op le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomsten en ontmante<span class=\"_ _0\"></span>lingsvoor<span class=\"_ _0\"></span>zieningen \u2013 tr<span class=\"_ _0\"></span>ansacties w<span class=\"_ _0\"></span>aarvoor ondernemin<span class=\"ws1\">-</span>gen zo<span class=\"_ _0\"></span>wel een activ<span class=\"_ _2\"></span>a als een verplichting boeken.<span class=\"_ _0\"></span> De aanpassing<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span>duidelijken dat de <span class=\"_ _0\"></span>vrijstelling niet v<span class=\"_ _2\"></span>an toepassing is en dat ondernemingen uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gen dienen te erkennen op der<span class=\"_ _0\"></span>gelijke tr<span class=\"_ _2\"></span>ansacties. Het doel v<span class=\"_ _0\"></span>an de aanpassing<span class=\"_ _0\"></span>en is om de diversiteit in de r<span class=\"_ _0\"></span>apportering v<span class=\"_ _0\"></span>an uitgestelde bel<span class=\"_ _0\"></span>astingen op le<span class=\"_ _0\"></span>aseovereenk<span class=\"_ _2\"></span>omsten en ontmantelingsvoorzienin<span class=\"ws1\">-</span>gen te verminderen.<span class=\"_ _2\"></span> De aanpassing<span class=\"_ _0\"></span>en zijn v<span class=\"_ _0\"></span>an toepassing v<span class=\"_ _0\"></span>oor ja<span class=\"_ _0\"></span>arperioden die aanv<span class=\"_ _2\"></span>angen op of na 1 januari 202<span class=\"_ _0\"></span>3 wa<span class=\"_ _0\"></span>arbij eerdere toep<span class=\"_ _0\"></span>assing toegelaten is.<span class=\"_ _2\"></span> Deze aanpassing<span class=\"_ _0\"></span>en werden be<span class=\"_ _0\"></span>krachtig<span class=\"_ _0\"></span>d door de E<span class=\"_ _0\"></span>uropese Unie<span class=\"_ _2\"></span>. De toepassing v<span class=\"_ _2\"></span>an deze aanpassing<span class=\"_ _0\"></span>en zal geen materieel e\ue618<span class=\"_ _0\"></span>ect hebben op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. V<span class=\"_ _2\"></span>olgende ver<span class=\"_ _0\"></span>anderingen w<span class=\"_ _0\"></span>erden niet ver<span class=\"_ _2\"></span>der toegelicht en wor<span class=\"_ _2\"></span>den niet verwacht een materi\u00eble imp<span class=\"_ _0\"></span>act te hebben op de geconsolideerd \ue616n<span class=\"_ _0\"></span>anci\u00eble staten. Het betr<span class=\"_ _0\"></span>eft:  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff64 ws3d\">IFRS 17 V<span class=\"_ _2\"></span>erz<span class=\"_ _0\"></span>ekering<span class=\"_ _0\"></span>scontracten<span class=\"ff1 ws3b\"> (g<span class=\"_ _0\"></span>epubliceerd op 18 mei 201<span class=\"_ _0\"></span>7); inclusief aanpassing<span class=\"_ _0\"></span>en aan IFRS 1<span class=\"_ _0\"></span>7 (gepubliceerd op 25 </span></span></span>juni 2020) be<span class=\"_ _0\"></span>krachtig<span class=\"_ _0\"></span>d door de E<span class=\"_ _0\"></span>uropese Unie en v<span class=\"_ _2\"></span>an toepassing op jaarperioden die aan<span class=\"_ _0\"></span>vang<span class=\"_ _0\"></span>en op of na 1 januari 20<span class=\"_ _0\"></span>23;  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 ws3a\">Aanpassing<span class=\"_ _0\"></span>en aan<span class=\"ff64 ws9b\"> IFR<span class=\"_ _0\"></span>S 17 V<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>zekerin<span class=\"_ _0\"></span>gscontract<span class=\"_ _0\"></span>en<span class=\"ff1 wse\">: initi\u00eble toepassing v<span class=\"_ _2\"></span>an IFRS 17 en IFRS 9 V<span class=\"_ _2\"></span>erg<span class=\"_ _0\"></span>elijkende informa<span class=\"_ _0\"></span>tie </span></span></span></span>(gepubliceerd op 9 december<span class=\"_ _2\"></span> 2021) \u2013 bekr<span class=\"_ _0\"></span>achtigd en v<span class=\"_ _2\"></span>an toepassing op jaarperioden die beginnen op of na 1 januari 20<span class=\"_ _0\"></span>23. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__112": {
   "value": "50.<span class=\"_ _2\"></span>1 Consolidatieprincipes50.<span class=\"_ _2\"></span>1.1 BedrijfscombinatiesBedrijfscombinaties w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _2\"></span>t op basis van de ov<span class=\"_ _0\"></span>ernamemethode op overn<span class=\"_ _0\"></span>amedatum,<span class=\"_ _0\"></span> zijnde de datum w<span class=\"_ _0\"></span>aarop de zeggenschap o<span class=\"_ _0\"></span>vergaa<span class=\"_ _0\"></span>t naar<span class=\"_ _0\"></span> de Groep.<span class=\"_ _2\"></span> De Groep heeft zegg<span class=\"_ _0\"></span>enschap over<span class=\"_ _2\"></span> een entiteit indien zij op basis van ha<span class=\"_ _0\"></span>ar betrokk<span class=\"_ _2\"></span>enheid bij de entiteit is blootgesteld aan, dan wel r<span class=\"_ _0\"></span>echt heeft op,<span class=\"_ _2\"></span> variabele r<span class=\"_ _0\"></span>endementen en de mogelijkheid heeft die rendementen te be\u00efn<span class=\"_ _2\"></span>vloeden aan de hand van haar<span class=\"_ _0\"></span> zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de entiteit.Goodwill wor<span class=\"_ _2\"></span>dt niet afgeschreven maar<span class=\"_ _2\"></span> op bijzondere wa<span class=\"_ _0\"></span>ardevermindering g<span class=\"_ _0\"></span>etoetst, op j<span class=\"_ _0\"></span>aarlijkse basis en telk<span class=\"_ _2\"></span>ens er een aanw<span class=\"_ _0\"></span>ijzing bestaat dat de kas<span class=\"_ _0\"></span>stroomg<span class=\"_ _0\"></span>enererende eenheid w<span class=\"_ _2\"></span>aaraan goodw<span class=\"_ _0\"></span>ill werd toeg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end mogelijk een bijz<span class=\"_ _0\"></span>ondere wa<span class=\"_ _0\"></span>ardevermindering heef<span class=\"_ _0\"></span>t ondergaan.<span class=\"_ _0\"></span> Het onderzoek <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende eenheden op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>mindering wor<span class=\"_ _0\"></span>dt toegelicht in een da<span class=\"_ _0\"></span>artoe voorziene rubriek<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an deze gr<span class=\"_ _0\"></span>ondslagen. Goodw<span class=\"_ _0\"></span>ill wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d tegen kostprijs,<span class=\"_ _0\"></span> verminder<span class=\"_ _0\"></span>d met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oor ge<span class=\"_ _0\"></span>associeerde deelneming<span class=\"_ _0\"></span>en wordt het be<span class=\"_ _0\"></span>drag v<span class=\"_ _2\"></span>an de goodwill opgenomen in de boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an de investering<span class=\"_ _0\"></span>.De Groep w<span class=\"_ _2\"></span>aardeert de goodwill op ov<span class=\"_ _0\"></span>ernamedatum als v<span class=\"_ _0\"></span>olgt:  <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het totaal van de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de o<span class=\"_ _0\"></span>vergedr<span class=\"_ _2\"></span>agen vergoedin<span class=\"_ _0\"></span>g; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsf3\">het bedrag v<span class=\"_ _2\"></span>an enig minderheidsbelang in de overg<span class=\"_ _0\"></span>enomen partij en in een bedrijfscombinatie die in v<span class=\"_ _0\"></span>erschillende </span></span>fasen wor<span class=\"_ _2\"></span>dt gerealiseerd,<span class=\"_ _0\"></span> de re\u00eble w<span class=\"_ _2\"></span>aarde op de overn<span class=\"_ _0\"></span>amedatum v<span class=\"_ _2\"></span>an het voorheen aangehouden aandelenbel<span class=\"_ _0\"></span>ang v<span class=\"_ _0\"></span>an de overnemende p<span class=\"_ _0\"></span>artij in de overg<span class=\"_ _0\"></span>enomen partij; verminder<span class=\"_ _0\"></span>d met <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het nettosaldo van de v<span class=\"_ _0\"></span>erworven identi\ue616ceerbare activ<span class=\"_ _2\"></span>a en overgenomen v<span class=\"_ _0\"></span>erplichtingen.</span></span>Indien het belang v<span class=\"_ _2\"></span>an de Groep in de netto re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activ<span class=\"_ _0\"></span>a, v<span class=\"_ _0\"></span>erplichtingen en voorw<span class=\"_ _2\"></span>aardelijke verplichtingen,<span class=\"_ _2\"></span> de kostprijs van de be<span class=\"_ _0\"></span>drijfscombinatie overtr<span class=\"_ _0\"></span>eft, w<span class=\"_ _0\"></span>ordt dit surplus onmidde<span class=\"_ _0\"></span>llijk in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning opgenomen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorwaar<span class=\"_ _0\"></span>delijke te betalen v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den opgenomen in de balans aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _2\"></span>aarde op overna<span class=\"ws1\">-</span>medatum.<span class=\"_ _0\"></span> Wijzigin<span class=\"_ _0\"></span>gen aan de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an voorwaarde<span class=\"_ _0\"></span>lijke te betalen v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en, we<span class=\"_ _0\"></span>lke in de bal<span class=\"_ _0\"></span>ans als verplich<span class=\"ws1\">-</span>ting zijn opgenomen, w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _0\"></span>t via de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _0\"></span>ening.Overnamek<span class=\"_ _0\"></span>osten wor<span class=\"_ _0\"></span>den onmiddellijk in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening g<span class=\"_ _0\"></span>eboekt.50.<span class=\"_ _2\"></span>1.2 Be\u00ebindigde b<span class=\"_ _9\"></span>edrijfsactiviteitenEen be\u00ebindigde bedrijfsa<span class=\"_ _0\"></span>ctiviteit is een onderdeel <span class=\"_ _0\"></span>van het be<span class=\"_ _0\"></span>drijf van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> de activiteiten en kasstr<span class=\"_ _0\"></span>omen die duidelijk onderscheiden kunnen w<span class=\"_ _0\"></span>orden v<span class=\"_ _2\"></span>an de rest van de Gr<span class=\"_ _0\"></span>oep en die <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws31\">een belangrijk te onderscheiden onder<span class=\"_ _0\"></span>deel v<span class=\"_ _0\"></span>an de activiteiten v<span class=\"_ _0\"></span>ertegenw<span class=\"_ _0\"></span>oordigen of een belan<span class=\"_ _0\"></span>grijke geogr<span class=\"_ _2\"></span>a\ue616sche regio;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws93\">deel uitmaken v<span class=\"_ _2\"></span>an een geco\u00f6rdineerd plan om een onderscheiden dee<span class=\"_ _0\"></span>l van de a<span class=\"_ _0\"></span>ctiviteiten of een geogr<span class=\"_ _0\"></span>a\ue616sche regio af </span></span>te stoten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">een dochteronderneming is enkel <span class=\"_ _0\"></span>verworven met het oog op de wederverk<span class=\"_ _2\"></span>oop.</span></span>De classi\ue616catie als be\u00ebindig<span class=\"_ _0\"></span>de bedrijfsactiviteiten ge<span class=\"_ _0\"></span>beurt op de vroegste d<span class=\"_ _0\"></span>atum v<span class=\"_ _0\"></span>an ofwel afstoting ofwel het moment d<span class=\"_ _0\"></span>at de activiteiten v<span class=\"_ _0\"></span>oldoen aan de voorw<span class=\"_ _0\"></span>aarden om g<span class=\"_ _0\"></span>eclassi\ue616ceerd te w<span class=\"_ _0\"></span>orden als aang<span class=\"_ _0\"></span>ehouden voor<span class=\"_ _2\"></span> verkoop.<span class=\"_ _2\"></span> Ingeval dat de activiteiten gecl<span class=\"_ _0\"></span>assi\ue616ceerd w<span class=\"_ _0\"></span>orden als be\u00ebindig<span class=\"_ _0\"></span>de bedrijfsactiviteiten,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>den de verg<span class=\"_ _0\"></span>elijkende staten <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>winst- en verliesrek<span class=\"_ _2\"></span>ening en de niet-gerealiseer<span class=\"_ _0\"></span>de resultaten herwerk<span class=\"_ _0\"></span>t alsof de activiteiten reeds be\u00ebindig<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>an bij de aan<span class=\"ws1\">-</span>van<span class=\"_ _0\"></span>g van de ver<span class=\"_ _0\"></span>gelijk<span class=\"_ _0\"></span>ende periode.50.<span class=\"_ _2\"></span>1.3 V<span class=\"_ _2\"></span>erwerving van minderheidsb<span class=\"_ _9\"></span>elangenMinderheidsbelangen <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd teg<span class=\"_ _0\"></span>en het proportionele aandeel in de netto-identi\ue616ceerb<span class=\"_ _0\"></span>are activ<span class=\"_ _2\"></span>a van de ver<span class=\"_ _0\"></span><span class=\"ws1\">-</span>worven partij op o<span class=\"_ _0\"></span>vernamedatum.<span class=\"_ _2\"></span> V<span class=\"_ _2\"></span>eranderingen in het aandeel v<span class=\"_ _2\"></span>an de Groep in een dochteronderneming die niet leiden tot verlies v<span class=\"_ _0\"></span>an zeggenschap w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _0\"></span>t als eigenv<span class=\"_ _0\"></span>ermogenstr<span class=\"_ _0\"></span>ansacties. Bij verlies v<span class=\"_ _2\"></span>an zeggenschap worden alle activ<span class=\"_ _2\"></span>a en verplichting<span class=\"_ _0\"></span>en uitgeboek<span class=\"_ _0\"></span>t inclusief de minderheidsbelangen en ander<span class=\"_ _0\"></span>e componenten van het eig<span class=\"_ _0\"></span>en vermogen.<span class=\"_ _2\"></span> De re<span class=\"ws1\">-</span>sulterende w<span class=\"_ _0\"></span>inst of verlies w<span class=\"_ _0\"></span>ordt erkend in de <span class=\"_ _0\"></span>winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g.<span class=\"_ _0\"></span> Enig aangehouden bel<span class=\"_ _0\"></span>ang wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde w<span class=\"_ _0\"></span>anneer er<span class=\"_ _0\"></span> geen controle meer<span class=\"_ _2\"></span> is. 50.<span class=\"_ _2\"></span>1.4 Do<span class=\"_ _9\"></span>chterondernemingenDochterondernemingen zijn de<span class=\"_ _0\"></span>ze entiteiten w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> de Groep zeggensch<span class=\"_ _0\"></span>ap uitoefent. De Gr<span class=\"_ _0\"></span>oep heeft zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een entiteit indien zij op basis v<span class=\"_ _2\"></span>an haar betrokk<span class=\"_ _0\"></span>enheid bij de entiteit is blootgesteld aan,<span class=\"_ _0\"></span> dan wel r<span class=\"_ _0\"></span>echt heeft op<span class=\"_ _0\"></span>, v<span class=\"_ _2\"></span>ariabele rendementen en de mogelijkheid heef<span class=\"_ _0\"></span>t die rendementen te be\u00efnvloe<span class=\"_ _0\"></span>den aan de hand v<span class=\"_ _0\"></span>an haar<span class=\"_ _0\"></span> zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de en<span class=\"ws1\">-</span>titeit. De jaarr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de dochterondernemingen <span class=\"_ _0\"></span>worden in de consolida<span class=\"_ _0\"></span>tiekring opgenomen v<span class=\"_ _2\"></span>anaf de datum van verwerving tot het einde v<span class=\"_ _2\"></span>an de zeggenschap.Wijzigingen in het eigendomsbelang van een moedermaatschappij in een do<span class=\"_ _9\"></span>chteronderneming die niet tot een verlies van zeggenschap leidenWijziging<span class=\"_ _0\"></span>en in het eigendomsbelang <span class=\"_ _0\"></span>van een moe<span class=\"_ _0\"></span>dermaatschappij in een dochterondernemin<span class=\"_ _0\"></span>g die niet tot een verlies van z<span class=\"_ _0\"></span>eggenschap leiden,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den verwerkt als eig<span class=\"_ _0\"></span>envermog<span class=\"_ _0\"></span>ens-transa<span class=\"_ _0\"></span>cties (d.<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>.z. tr<span class=\"_ _0\"></span>ansacties v<span class=\"_ _0\"></span>an aandeelhouders in hun hoedanigheid v<span class=\"_ _2\"></span>an eigenaar). In der<span class=\"_ _0\"></span>gelijke oms<span class=\"_ _0\"></span>tandigheden moeten de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarden v<span class=\"_ _2\"></span>an de meerderheids- en minder<span class=\"ws1\">-</span>heidsbelangen <span class=\"_ _0\"></span>worden aan<span class=\"_ _0\"></span>gepast om de w<span class=\"_ _0\"></span>ijzigingen in hun r<span class=\"_ _0\"></span>elatieve bel<span class=\"_ _0\"></span>angen in de dochteronderneming <span class=\"_ _0\"></span>weer<span class=\"_ _0\"></span> te geven.<span class=\"_ _0\"></span> Aanpassing<span class=\"_ _0\"></span>en aan minderheidsbelangen,<span class=\"_ _2\"></span> als gevolg van <span class=\"_ _0\"></span>verrichtingen die niet leiden tot een v<span class=\"_ _0\"></span>erlies v<span class=\"_ _0\"></span>an zeggenschap<span class=\"_ _2\"></span>, zijn gebaseer<span class=\"_ _2\"></span>d op een proportioneel aandeel in het nettoactief v<span class=\"_ _0\"></span>an de dochteronderneming<span class=\"_ _0\"></span>. Elk ev<span class=\"_ _0\"></span>entueel verschil tus<span class=\"_ _0\"></span>sen het bedrag <span class=\"_ _0\"></span>waarmee de minderheidsbe<span class=\"_ _0\"></span>langen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>epast en de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de ontvangen of betaalde v<span class=\"_ _0\"></span>ergoedin<span class=\"_ _0\"></span>g, moet rechtstree<span class=\"_ _0\"></span>ks in het eigen v<span class=\"_ _0\"></span>ermogen wor<span class=\"_ _2\"></span>den verwerkt en aan de aandeelhouders <span class=\"_ _0\"></span>van de moederm<span class=\"_ _0\"></span>aatschappij w<span class=\"_ _0\"></span>orden toegewe<span class=\"_ _0\"></span>zen.50.<span class=\"_ _2\"></span>1.5 V<span class=\"_ _2\"></span>erlies van zeggenschapW<span class=\"_ _2\"></span>anneer een moederma<span class=\"_ _0\"></span>atschappij de zeggensch<span class=\"_ _0\"></span>ap over<span class=\"_ _0\"></span> een dochteronderneming v<span class=\"_ _0\"></span>erliest, neemt z<span class=\"_ _0\"></span>e op de datum w<span class=\"_ _0\"></span>aarop ze de zegg<span class=\"_ _0\"></span>enschap verliest de boek<span class=\"_ _2\"></span>waar<span class=\"_ _0\"></span>de van de a<span class=\"_ _0\"></span>ctiva en <span class=\"_ _0\"></span>verplichtingen v<span class=\"_ _2\"></span>an de dochteronderneming evenals de boek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an minderheidsbelangen in de voormalig<span class=\"_ _0\"></span>e dochteronderneming (met inbegrip v<span class=\"_ _2\"></span>an aan die minderheidsbelangen toerek<span class=\"_ _0\"></span>enbare componenten v<span class=\"_ _2\"></span>an niet-gerealiseer<span class=\"_ _0\"></span>de resultaten) niet l<span class=\"_ _0\"></span>anger<span class=\"_ _0\"></span> in de balans op<span class=\"_ _0\"></span>. Elk <span class=\"_ _0\"></span>verschil dat v<span class=\"_ _0\"></span>oortvloeit uit een verlies v<span class=\"_ _2\"></span>an zeggenschap wor<span class=\"_ _0\"></span>dt als een winst of v<span class=\"_ _0\"></span>erlies opgenomen. Elk<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tering die de Groep aanhoudt in de voormalige dochter<span class=\"_ _0\"></span>onderneming wor<span class=\"_ _0\"></span>dt opgenomen aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde op de datum <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>verlies v<span class=\"_ _0\"></span>an zeggenschap<span class=\"_ _2\"></span>. Na eerste opname wor<span class=\"_ _0\"></span>dt de inv<span class=\"_ _0\"></span>estering,<span class=\"_ _0\"></span> a\ue607ankelijk<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an het deelnemingspercentag<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> verwerk<span class=\"_ _0\"></span>t volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode of als een \ue616nancieel actief<span class=\"_ _0\"></span>.50.<span class=\"_ _2\"></span>1.6 Geasso<span class=\"_ _9\"></span>cieerde deelnemingenEen ge<span class=\"_ _0\"></span>associeerde deelnemin<span class=\"_ _0\"></span>g is een entiteit wa<span class=\"_ _0\"></span>arin de Onderneming invloe<span class=\"_ _0\"></span>d van <span class=\"_ _0\"></span>betekenis heeft en die g<span class=\"_ _0\"></span>een dochteron<span class=\"ws1\">-</span>derneming of belang in een joint v<span class=\"_ _0\"></span>enture is. <span class=\"_ _0\"></span>Als de Onderneming tussen 20% en 50% <span class=\"_ _0\"></span>van de stemr<span class=\"_ _0\"></span>echten v<span class=\"_ _0\"></span>an de deelne<span class=\"ws1\">-</span>ming aanhoudt, <span class=\"_ _0\"></span>wordt v<span class=\"_ _0\"></span>erondersteld d<span class=\"_ _0\"></span>at de Onderneming invloe<span class=\"_ _0\"></span>d van bete<span class=\"_ _0\"></span>kenis heeft.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>olgens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode wor<span class=\"_ _0\"></span>dt de inves<span class=\"_ _0\"></span>tering in een ge<span class=\"_ _0\"></span>associeerde deelneming bij eers<span class=\"_ _0\"></span>te opname gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _2\"></span>d aan de kostprijs. De k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _0\"></span>an de inves<span class=\"ws1\">-</span>tering omv<span class=\"_ _2\"></span>at transactiek<span class=\"_ _0\"></span>osten. Een in<span class=\"_ _0\"></span>vestering in een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming wor<span class=\"_ _2\"></span>dt verwerkt volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-me<span class=\"ws1\">-</span>thode v<span class=\"_ _0\"></span>anaf de datum w<span class=\"_ _0\"></span>aarop de in<span class=\"_ _0\"></span>vestering een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming wor<span class=\"_ _2\"></span>dt. Bij de verwerving v<span class=\"_ _0\"></span>an de inv<span class=\"_ _0\"></span>estering wordt een ev<span class=\"_ _0\"></span>entueel verschil tus<span class=\"_ _0\"></span>sen de kostprijs v<span class=\"_ _2\"></span>an de investering en het aandeel <span class=\"_ _0\"></span>van de Onderneming in de netto r<span class=\"_ _0\"></span>e\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activa en <span class=\"_ _0\"></span>verplichtingen v<span class=\"_ _2\"></span>an de geassocieer<span class=\"_ _0\"></span>de deelneming als volgt v<span class=\"_ _0\"></span>erwerkt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse4\">goodwill die betrekkin<span class=\"_ _0\"></span>g heeft op een geas<span class=\"_ _0\"></span>socieerde deelneming <span class=\"_ _0\"></span>wordt opg<span class=\"_ _0\"></span>enomen in de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de inves<span class=\"_ _0\"></span>tering;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws31\">elk surplus v<span class=\"_ _2\"></span>an het aandeel van de in<span class=\"_ _0\"></span>vesteerder<span class=\"_ _2\"></span> in de netto re\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activa en <span class=\"_ _0\"></span>verplichtingen </span></span>van de g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming ten op<span class=\"_ _0\"></span>zichte van de k<span class=\"_ _2\"></span>ostprijs van de inv<span class=\"_ _0\"></span>estering wor<span class=\"_ _2\"></span>dt als bate opgenomen bij de be<span class=\"ws1\">-</span>paling v<span class=\"_ _2\"></span>an het aandeel van de in<span class=\"_ _0\"></span>vesteer<span class=\"_ _0\"></span>der in de w<span class=\"_ _0\"></span>inst of het verlies v<span class=\"_ _2\"></span>an de geassocieerde deelnemin<span class=\"_ _0\"></span>g tijdens de periode wa<span class=\"_ _0\"></span>arin de investerin<span class=\"_ _0\"></span>g is verworven.Eliminatie van niet-gerealiseerde winsten en verliezen op transacties met geassocieerde deelnemingenWinsten en <span class=\"_ _0\"></span>verliezen die <span class=\"_ _0\"></span>voortvloeien uit <span class=\"_ _0\"></span>\u2018ups<span class=\"_ _0\"></span>tream<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>- en \u2018<span class=\"_ _2\"></span>downs<span class=\"_ _0\"></span>tream<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-tr<span class=\"_ _0\"></span>ansacties tussen de Onderneming (met inbegrip van zijn g<span class=\"_ _0\"></span>econsolideerde dochterondernemin<span class=\"_ _0\"></span>gen) en een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming wor<span class=\"_ _0\"></span>den alleen in de jaarre<span class=\"_ _0\"></span>kening v<span class=\"_ _2\"></span>an de<span class=\"_ _9\"></span> Onderneming ge\u00eblimineer<span class=\"_ _0\"></span>d ten belope v<span class=\"_ _0\"></span>an het belang v<span class=\"_ _2\"></span>an de Onderneming in de geassocieer<span class=\"_ _0\"></span>de deelneming.<span class=\"_ _2\"></span> Een voorbeeld van een <span class=\"_ _2\"></span>\u2018upstre<span class=\"_ _0\"></span>am<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-transactie is de verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a van een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming aan de Onderneming<span class=\"_ _2\"></span>. Een voorbeeld van een <span class=\"_ _2\"></span>\u2018<span class=\"_ _0\"></span>downstre<span class=\"_ _2\"></span>am<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>-transactie is de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an activa v<span class=\"_ _0\"></span>an de Onderneming aan een ge<span class=\"_ _2\"></span>associeerde deelneming.V<span class=\"_ _2\"></span>erlies van invloed van b<span class=\"_ _9\"></span>etekenis over de geassocieerde deelnemingV<span class=\"_ _2\"></span>anaf de datum w<span class=\"_ _0\"></span>aarop de Onderneming in<span class=\"_ _0\"></span>vloed v<span class=\"_ _2\"></span>an betekenis over<span class=\"_ _0\"></span> de geas<span class=\"_ _0\"></span>socieerde deelneming v<span class=\"_ _0\"></span>erliest, <span class=\"_ _0\"></span>wordt betr<span class=\"_ _0\"></span>ef<span class=\"ws1\">-</span>fende inv<span class=\"_ _0\"></span>estering verwerk<span class=\"_ _0\"></span>t conform IFRS 9.<span class=\"_ _0\"></span> Bij verlies v<span class=\"_ _2\"></span>an invloed van bete<span class=\"_ _0\"></span>kenis w<span class=\"_ _2\"></span>aardeert de Onderneming de inves<span class=\"_ _0\"></span>te<span class=\"ws1\">-</span>ring in voormalig<span class=\"_ _0\"></span>e geas<span class=\"_ _0\"></span>socieerde deelneming a<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.De Onderneming erkent in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening alle <span class=\"_ _0\"></span>verschillen tussen: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsbc\">de re\u00eble w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de o<span class=\"_ _0\"></span>verblijvende in<span class=\"_ _0\"></span>vestering en de ink<span class=\"_ _0\"></span>omsten uit de vervreemdin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an het belang in de ge<span class=\"_ _0\"></span>associeer<span class=\"_ _0\"></span><span class=\"ws1\">-</span></span></span>de deelneming; en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de investerin<span class=\"_ _0\"></span>g op de datum w<span class=\"_ _0\"></span>aarop de Onderneming zijn in<span class=\"_ _0\"></span>vloed v<span class=\"_ _2\"></span>an betekenis verliest.</span></span>De bedrag<span class=\"_ _0\"></span>en opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten met betre<span class=\"_ _0\"></span>kking tot geas<span class=\"_ _0\"></span>socieerde deelneming<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den op dezelf<span class=\"_ _0\"></span>de basis verwerk<span class=\"_ _2\"></span>t alsof<span class=\"_ _9\"></span> de geas<span class=\"_ _0\"></span>socieerde onderneming de desbetre\ue618<span class=\"_ _0\"></span>ende activa en <span class=\"_ _0\"></span>verplichtingen z<span class=\"_ _0\"></span>elf gedesin<span class=\"_ _0\"></span>ves<span class=\"ws1\">-</span>teerd zou he<span class=\"_ _0\"></span>bben.50.<span class=\"_ _2\"></span>1.7 Entiteiten en activiteiten waarover gezamenlijk de zeggenschap wordt uitgeoefendEen gezamenlijk<span class=\"_ _2\"></span>e overeenkomst is een o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omst w<span class=\"_ _0\"></span>aaro<span class=\"_ _0\"></span>ver t<span class=\"_ _0\"></span>wee of meerdere p<span class=\"_ _0\"></span>artijen gezamenlijk<span class=\"_ _0\"></span> zeggenschap uitoe<span class=\"ws1\">-</span>fenen. Ge<span class=\"_ _0\"></span>zamenlijk zeggensch<span class=\"_ _0\"></span>ap over<span class=\"_ _0\"></span> een over<span class=\"_ _0\"></span>eenkomst besta<span class=\"_ _0\"></span>at alleen w<span class=\"_ _0\"></span>anneer contr<span class=\"_ _2\"></span>actueel is vastges<span class=\"_ _0\"></span>teld dat beslissin<span class=\"ws1\">-</span>gen ov<span class=\"_ _0\"></span>er re<span class=\"_ _0\"></span>levante a<span class=\"_ _0\"></span>ctiviteiten met unanimiteit v<span class=\"_ _2\"></span>an de betrokken partijen k<span class=\"_ _0\"></span>unnen worden g<span class=\"_ _0\"></span>enomen. A\ue607<span class=\"_ _0\"></span>ankelijk<span class=\"_ _0\"></span> van de rechten en verplichtin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de betrokk<span class=\"_ _0\"></span>en partijen wor<span class=\"_ _0\"></span>dt een gezamenlijk<span class=\"_ _0\"></span>e over<span class=\"_ _0\"></span>eenkomst g<span class=\"_ _0\"></span>eklasseerd als een a<span class=\"_ _0\"></span>ctiviteit wa<span class=\"_ _0\"></span>arover<span class=\"_ _2\"></span> gezamenlijk de zegg<span class=\"_ _0\"></span>enschap wor<span class=\"_ _0\"></span>dt uitgeoefend of als een joint ventur<span class=\"_ _0\"></span>e.A. Activiteiten waarover gezamenlijk de zeggenschap wordt uitgeoefendEen activiteit w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> gezamenlijk<span class=\"_ _0\"></span> de zeggenschap <span class=\"_ _0\"></span>wordt uitg<span class=\"_ _0\"></span>eoefend, betr<span class=\"_ _0\"></span>eft een over<span class=\"_ _0\"></span>eenkomst w<span class=\"_ _2\"></span>aarbij de partijen geza<span class=\"ws1\">-</span>menlijk rechten hebben op de a<span class=\"_ _0\"></span>ctiva v<span class=\"_ _2\"></span>an de overeenk<span class=\"_ _0\"></span>omst en verplichting<span class=\"_ _0\"></span>en uit hoofde v<span class=\"_ _2\"></span>an de schulden van de over<span class=\"_ _0\"></span>een<span class=\"ws1\">-</span>komst.<span class=\"_ _0\"></span> De geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening omv<span class=\"_ _2\"></span>at de activa w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> de Groep zegg<span class=\"_ _0\"></span>enschap uitoefent en de verplichting<span class=\"_ _0\"></span>en die de Groep aanga<span class=\"_ _0\"></span>at bij de uitvoering v<span class=\"_ _2\"></span>an de gezamenlijke activ<span class=\"_ _0\"></span>iteit, even<span class=\"_ _0\"></span>als de kosten die de Gr<span class=\"_ _0\"></span>oep maakt en het aandee<span class=\"_ _0\"></span>l van de opbr<span class=\"_ _0\"></span>engsten dat de Gr<span class=\"_ _0\"></span>oep met de gezamenlijk<span class=\"_ _0\"></span>e activiteit v<span class=\"_ _0\"></span>erdient.B. Joint ventureEen joint ventur<span class=\"_ _0\"></span>e is een overeenk<span class=\"_ _2\"></span>omst waaro<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de Groep ge<span class=\"_ _0\"></span>zamenlijke zegg<span class=\"_ _0\"></span>enschap uitoefent, <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>door de Groep rechten heeft op de nettoactiv<span class=\"_ _2\"></span>a van de ov<span class=\"_ _0\"></span>ereenkomst.<span class=\"_ _2\"></span> De Groep neemt zijn belang op in een entiteit <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>over<span class=\"_ _2\"></span> gezamenlijk de zeggensch<span class=\"_ _0\"></span>ap wor<span class=\"_ _0\"></span>dt uitgeoefend volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019- methode (zie toelichting 50<span class=\"_ _0\"></span>.1.6).50.<span class=\"_ _2\"></span>1.8 Ge\u00eblimineerde transacties bij de consolidatieAlle intragr<span class=\"_ _0\"></span>oepsaldi en -transacties,<span class=\"_ _0\"></span> met inbegrip v<span class=\"_ _0\"></span>an niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten op intragr<span class=\"_ _0\"></span>oeptransacties en -div<span class=\"_ _0\"></span>iden<span class=\"ws1\">-</span>den, w<span class=\"_ _0\"></span>orden bij de opmaak<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de geconsolideerde ja<span class=\"_ _0\"></span>arrekenin<span class=\"_ _0\"></span>g ge\u00eblimineer<span class=\"_ _0\"></span>d. Niet-ger<span class=\"_ _0\"></span>ealiseerde <span class=\"_ _0\"></span>winsten en v<span class=\"_ _0\"></span>erliezen uit transacties binnen de Gr<span class=\"_ _0\"></span>oep die zijn opgenomen in de activ<span class=\"_ _2\"></span>a, zoals voorr<span class=\"_ _2\"></span>aden en vaste activ<span class=\"_ _2\"></span>a, worden <span class=\"_ _0\"></span>volledig ge\u00eb<span class=\"_ _0\"></span>limi<span class=\"ws1\">-</span>neerd.<span class=\"_ _0\"></span> Niet-gere<span class=\"_ _0\"></span>aliseerde w<span class=\"_ _0\"></span>insten uit transacties met <span class=\"_ _0\"></span>geassocieer<span class=\"_ _2\"></span>de deelnemingen worden g<span class=\"_ _0\"></span>e\u00eblimineerd na<span class=\"_ _0\"></span>ar r<span class=\"_ _0\"></span>atio v<span class=\"_ _2\"></span>an het belang dat de Gr<span class=\"_ _0\"></span>oep in de entiteit heeft. Niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de verlie<span class=\"_ _0\"></span>zen wor<span class=\"_ _0\"></span>den op deze<span class=\"_ _0\"></span>lfde wijz<span class=\"_ _0\"></span>e ge\u00eblimineerd als niet-g<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>a<span class=\"ws1\">-</span>liseerde w<span class=\"_ _0\"></span>insten, maar<span class=\"_ _2\"></span> alleen voor zo<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> er g<span class=\"_ _0\"></span>een aanwijzin<span class=\"_ _0\"></span>g is voor<span class=\"_ _0\"></span> een bijzondere w<span class=\"_ _2\"></span>aardevermindering<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__114": {
   "value": "50.<span class=\"_ _2\"></span>1.1 BedrijfscombinatiesBedrijfscombinaties w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _2\"></span>t op basis van de ov<span class=\"_ _0\"></span>ernamemethode op overn<span class=\"_ _0\"></span>amedatum,<span class=\"_ _0\"></span> zijnde de datum w<span class=\"_ _0\"></span>aarop de zeggenschap o<span class=\"_ _0\"></span>vergaa<span class=\"_ _0\"></span>t naar<span class=\"_ _0\"></span> de Groep.<span class=\"_ _2\"></span> De Groep heeft zegg<span class=\"_ _0\"></span>enschap over<span class=\"_ _2\"></span> een entiteit indien zij op basis van ha<span class=\"_ _0\"></span>ar betrokk<span class=\"_ _2\"></span>enheid bij de entiteit is blootgesteld aan, dan wel r<span class=\"_ _0\"></span>echt heeft op,<span class=\"_ _2\"></span> variabele r<span class=\"_ _0\"></span>endementen en de mogelijkheid heeft die rendementen te be\u00efn<span class=\"_ _2\"></span>vloeden aan de hand van haar<span class=\"_ _0\"></span> zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de entiteit.Goodwill wor<span class=\"_ _2\"></span>dt niet afgeschreven maar<span class=\"_ _2\"></span> op bijzondere wa<span class=\"_ _0\"></span>ardevermindering g<span class=\"_ _0\"></span>etoetst, op j<span class=\"_ _0\"></span>aarlijkse basis en telk<span class=\"_ _2\"></span>ens er een aanw<span class=\"_ _0\"></span>ijzing bestaat dat de kas<span class=\"_ _0\"></span>stroomg<span class=\"_ _0\"></span>enererende eenheid w<span class=\"_ _2\"></span>aaraan goodw<span class=\"_ _0\"></span>ill werd toeg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end mogelijk een bijz<span class=\"_ _0\"></span>ondere wa<span class=\"_ _0\"></span>ardevermindering heef<span class=\"_ _0\"></span>t ondergaan.<span class=\"_ _0\"></span> Het onderzoek <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende eenheden op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>mindering wor<span class=\"_ _0\"></span>dt toegelicht in een da<span class=\"_ _0\"></span>artoe voorziene rubriek<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an deze gr<span class=\"_ _0\"></span>ondslagen. Goodw<span class=\"_ _0\"></span>ill wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d tegen kostprijs,<span class=\"_ _0\"></span> verminder<span class=\"_ _0\"></span>d met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oor ge<span class=\"_ _0\"></span>associeerde deelneming<span class=\"_ _0\"></span>en wordt het be<span class=\"_ _0\"></span>drag v<span class=\"_ _2\"></span>an de goodwill opgenomen in de boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an de investering<span class=\"_ _0\"></span>.De Groep w<span class=\"_ _2\"></span>aardeert de goodwill op ov<span class=\"_ _0\"></span>ernamedatum als v<span class=\"_ _0\"></span>olgt:  <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het totaal van de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de o<span class=\"_ _0\"></span>vergedr<span class=\"_ _2\"></span>agen vergoedin<span class=\"_ _0\"></span>g; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsf3\">het bedrag v<span class=\"_ _2\"></span>an enig minderheidsbelang in de overg<span class=\"_ _0\"></span>enomen partij en in een bedrijfscombinatie die in v<span class=\"_ _0\"></span>erschillende </span></span>fasen wor<span class=\"_ _2\"></span>dt gerealiseerd,<span class=\"_ _0\"></span> de re\u00eble w<span class=\"_ _2\"></span>aarde op de overn<span class=\"_ _0\"></span>amedatum v<span class=\"_ _2\"></span>an het voorheen aangehouden aandelenbel<span class=\"_ _0\"></span>ang v<span class=\"_ _0\"></span>an de overnemende p<span class=\"_ _0\"></span>artij in de overg<span class=\"_ _0\"></span>enomen partij; verminder<span class=\"_ _0\"></span>d met <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het nettosaldo van de v<span class=\"_ _0\"></span>erworven identi\ue616ceerbare activ<span class=\"_ _2\"></span>a en overgenomen v<span class=\"_ _0\"></span>erplichtingen.</span></span>Indien het belang v<span class=\"_ _2\"></span>an de Groep in de netto re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activ<span class=\"_ _0\"></span>a, v<span class=\"_ _0\"></span>erplichtingen en voorw<span class=\"_ _2\"></span>aardelijke verplichtingen,<span class=\"_ _2\"></span> de kostprijs van de be<span class=\"_ _0\"></span>drijfscombinatie overtr<span class=\"_ _0\"></span>eft, w<span class=\"_ _0\"></span>ordt dit surplus onmidde<span class=\"_ _0\"></span>llijk in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning opgenomen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorwaar<span class=\"_ _0\"></span>delijke te betalen v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den opgenomen in de balans aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _2\"></span>aarde op overna<span class=\"ws1\">-</span>medatum.<span class=\"_ _0\"></span> Wijzigin<span class=\"_ _0\"></span>gen aan de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an voorwaarde<span class=\"_ _0\"></span>lijke te betalen v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en, we<span class=\"_ _0\"></span>lke in de bal<span class=\"_ _0\"></span>ans als verplich<span class=\"ws1\">-</span>ting zijn opgenomen, w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _0\"></span>t via de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _0\"></span>ening.Overnamek<span class=\"_ _0\"></span>osten wor<span class=\"_ _0\"></span>den onmiddellijk in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening g<span class=\"_ _0\"></span>eboekt.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__113": {
   "value": "50.<span class=\"_ _2\"></span>1.1 BedrijfscombinatiesBedrijfscombinaties w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _2\"></span>t op basis van de ov<span class=\"_ _0\"></span>ernamemethode op overn<span class=\"_ _0\"></span>amedatum,<span class=\"_ _0\"></span> zijnde de datum w<span class=\"_ _0\"></span>aarop de zeggenschap o<span class=\"_ _0\"></span>vergaa<span class=\"_ _0\"></span>t naar<span class=\"_ _0\"></span> de Groep.<span class=\"_ _2\"></span> De Groep heeft zegg<span class=\"_ _0\"></span>enschap over<span class=\"_ _2\"></span> een entiteit indien zij op basis van ha<span class=\"_ _0\"></span>ar betrokk<span class=\"_ _2\"></span>enheid bij de entiteit is blootgesteld aan, dan wel r<span class=\"_ _0\"></span>echt heeft op,<span class=\"_ _2\"></span> variabele r<span class=\"_ _0\"></span>endementen en de mogelijkheid heeft die rendementen te be\u00efn<span class=\"_ _2\"></span>vloeden aan de hand van haar<span class=\"_ _0\"></span> zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de entiteit.Goodwill wor<span class=\"_ _2\"></span>dt niet afgeschreven maar<span class=\"_ _2\"></span> op bijzondere wa<span class=\"_ _0\"></span>ardevermindering g<span class=\"_ _0\"></span>etoetst, op j<span class=\"_ _0\"></span>aarlijkse basis en telk<span class=\"_ _2\"></span>ens er een aanw<span class=\"_ _0\"></span>ijzing bestaat dat de kas<span class=\"_ _0\"></span>stroomg<span class=\"_ _0\"></span>enererende eenheid w<span class=\"_ _2\"></span>aaraan goodw<span class=\"_ _0\"></span>ill werd toeg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end mogelijk een bijz<span class=\"_ _0\"></span>ondere wa<span class=\"_ _0\"></span>ardevermindering heef<span class=\"_ _0\"></span>t ondergaan.<span class=\"_ _0\"></span> Het onderzoek <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende eenheden op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>mindering wor<span class=\"_ _0\"></span>dt toegelicht in een da<span class=\"_ _0\"></span>artoe voorziene rubriek<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an deze gr<span class=\"_ _0\"></span>ondslagen. Goodw<span class=\"_ _0\"></span>ill wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d tegen kostprijs,<span class=\"_ _0\"></span> verminder<span class=\"_ _0\"></span>d met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e wa<span class=\"_ _0\"></span>ardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oor ge<span class=\"_ _0\"></span>associeerde deelneming<span class=\"_ _0\"></span>en wordt het be<span class=\"_ _0\"></span>drag v<span class=\"_ _2\"></span>an de goodwill opgenomen in de boek<span class=\"_ _2\"></span>waarde v<span class=\"_ _2\"></span>an de investering<span class=\"_ _0\"></span>.De Groep w<span class=\"_ _2\"></span>aardeert de goodwill op ov<span class=\"_ _0\"></span>ernamedatum als v<span class=\"_ _0\"></span>olgt:  <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het totaal van de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de o<span class=\"_ _0\"></span>vergedr<span class=\"_ _2\"></span>agen vergoedin<span class=\"_ _0\"></span>g; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsf3\">het bedrag v<span class=\"_ _2\"></span>an enig minderheidsbelang in de overg<span class=\"_ _0\"></span>enomen partij en in een bedrijfscombinatie die in v<span class=\"_ _0\"></span>erschillende </span></span>fasen wor<span class=\"_ _2\"></span>dt gerealiseerd,<span class=\"_ _0\"></span> de re\u00eble w<span class=\"_ _2\"></span>aarde op de overn<span class=\"_ _0\"></span>amedatum v<span class=\"_ _2\"></span>an het voorheen aangehouden aandelenbel<span class=\"_ _0\"></span>ang v<span class=\"_ _0\"></span>an de overnemende p<span class=\"_ _0\"></span>artij in de overg<span class=\"_ _0\"></span>enomen partij; verminder<span class=\"_ _0\"></span>d met <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het nettosaldo van de v<span class=\"_ _0\"></span>erworven identi\ue616ceerbare activ<span class=\"_ _2\"></span>a en overgenomen v<span class=\"_ _0\"></span>erplichtingen.</span></span>Indien het belang v<span class=\"_ _2\"></span>an de Groep in de netto re\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activ<span class=\"_ _0\"></span>a, v<span class=\"_ _0\"></span>erplichtingen en voorw<span class=\"_ _2\"></span>aardelijke verplichtingen,<span class=\"_ _2\"></span> de kostprijs van de be<span class=\"_ _0\"></span>drijfscombinatie overtr<span class=\"_ _0\"></span>eft, w<span class=\"_ _0\"></span>ordt dit surplus onmidde<span class=\"_ _0\"></span>llijk in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning opgenomen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorwaar<span class=\"_ _0\"></span>delijke te betalen v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den opgenomen in de balans aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _2\"></span>aarde op overna<span class=\"ws1\">-</span>medatum.<span class=\"_ _0\"></span> Wijzigin<span class=\"_ _0\"></span>gen aan de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an voorwaarde<span class=\"_ _0\"></span>lijke te betalen v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en, we<span class=\"_ _0\"></span>lke in de bal<span class=\"_ _0\"></span>ans als verplich<span class=\"ws1\">-</span>ting zijn opgenomen, w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _0\"></span>t via de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _0\"></span>ening.Overnamek<span class=\"_ _0\"></span>osten wor<span class=\"_ _0\"></span>den onmiddellijk in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening g<span class=\"_ _0\"></span>eboekt.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__115": {
   "value": "50.<span class=\"_ _2\"></span>1.2 Be\u00ebindigde b<span class=\"_ _9\"></span>edrijfsactiviteitenEen be\u00ebindigde bedrijfsa<span class=\"_ _0\"></span>ctiviteit is een onderdeel <span class=\"_ _0\"></span>van het be<span class=\"_ _0\"></span>drijf van de Gr<span class=\"_ _0\"></span>oep,<span class=\"_ _0\"></span> de activiteiten en kasstr<span class=\"_ _0\"></span>omen die duidelijk onderscheiden kunnen w<span class=\"_ _0\"></span>orden v<span class=\"_ _2\"></span>an de rest van de Gr<span class=\"_ _0\"></span>oep en die <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws31\">een belangrijk te onderscheiden onder<span class=\"_ _0\"></span>deel v<span class=\"_ _0\"></span>an de activiteiten v<span class=\"_ _0\"></span>ertegenw<span class=\"_ _0\"></span>oordigen of een belan<span class=\"_ _0\"></span>grijke geogr<span class=\"_ _2\"></span>a\ue616sche regio;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws93\">deel uitmaken v<span class=\"_ _2\"></span>an een geco\u00f6rdineerd plan om een onderscheiden dee<span class=\"_ _0\"></span>l van de a<span class=\"_ _0\"></span>ctiviteiten of een geogr<span class=\"_ _0\"></span>a\ue616sche regio af </span></span>te stoten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">een dochteronderneming is enkel <span class=\"_ _0\"></span>verworven met het oog op de wederverk<span class=\"_ _2\"></span>oop.</span></span>De classi\ue616catie als be\u00ebindig<span class=\"_ _0\"></span>de bedrijfsactiviteiten ge<span class=\"_ _0\"></span>beurt op de vroegste d<span class=\"_ _0\"></span>atum v<span class=\"_ _0\"></span>an ofwel afstoting ofwel het moment d<span class=\"_ _0\"></span>at de activiteiten v<span class=\"_ _0\"></span>oldoen aan de voorw<span class=\"_ _0\"></span>aarden om g<span class=\"_ _0\"></span>eclassi\ue616ceerd te w<span class=\"_ _0\"></span>orden als aang<span class=\"_ _0\"></span>ehouden voor<span class=\"_ _2\"></span> verkoop.<span class=\"_ _2\"></span> Ingeval dat de activiteiten gecl<span class=\"_ _0\"></span>assi\ue616ceerd w<span class=\"_ _0\"></span>orden als be\u00ebindig<span class=\"_ _0\"></span>de bedrijfsactiviteiten,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>den de verg<span class=\"_ _0\"></span>elijkende staten <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>winst- en verliesrek<span class=\"_ _2\"></span>ening en de niet-gerealiseer<span class=\"_ _0\"></span>de resultaten herwerk<span class=\"_ _0\"></span>t alsof de activiteiten reeds be\u00ebindig<span class=\"_ _0\"></span>d wer<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>an bij de aan<span class=\"ws1\">-</span>van<span class=\"_ _0\"></span>g van de ver<span class=\"_ _0\"></span>gelijk<span class=\"_ _0\"></span>ende periode.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__116": {
   "value": "50.<span class=\"_ _2\"></span>1.3 V<span class=\"_ _2\"></span>erwerving van minderheidsb<span class=\"_ _9\"></span>elangenMinderheidsbelangen <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd teg<span class=\"_ _0\"></span>en het proportionele aandeel in de netto-identi\ue616ceerb<span class=\"_ _0\"></span>are activ<span class=\"_ _2\"></span>a van de ver<span class=\"_ _0\"></span><span class=\"ws1\">-</span>worven partij op o<span class=\"_ _0\"></span>vernamedatum.<span class=\"_ _2\"></span> V<span class=\"_ _2\"></span>eranderingen in het aandeel v<span class=\"_ _2\"></span>an de Groep in een dochteronderneming die niet leiden tot verlies v<span class=\"_ _0\"></span>an zeggenschap w<span class=\"_ _0\"></span>orden verwerk<span class=\"_ _0\"></span>t als eigenv<span class=\"_ _0\"></span>ermogenstr<span class=\"_ _0\"></span>ansacties. Bij verlies v<span class=\"_ _2\"></span>an zeggenschap worden alle activ<span class=\"_ _2\"></span>a en verplichting<span class=\"_ _0\"></span>en uitgeboek<span class=\"_ _0\"></span>t inclusief de minderheidsbelangen en ander<span class=\"_ _0\"></span>e componenten van het eig<span class=\"_ _0\"></span>en vermogen.<span class=\"_ _2\"></span> De re<span class=\"ws1\">-</span>sulterende w<span class=\"_ _0\"></span>inst of verlies w<span class=\"_ _0\"></span>ordt erkend in de <span class=\"_ _0\"></span>winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g.<span class=\"_ _0\"></span> Enig aangehouden bel<span class=\"_ _0\"></span>ang wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde w<span class=\"_ _0\"></span>anneer er<span class=\"_ _0\"></span> geen controle meer<span class=\"_ _2\"></span> is.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__117": {
   "value": "50.<span class=\"_ _2\"></span>1.4 Do<span class=\"_ _9\"></span>chterondernemingenDochterondernemingen zijn de<span class=\"_ _0\"></span>ze entiteiten w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> de Groep zeggensch<span class=\"_ _0\"></span>ap uitoefent. De Gr<span class=\"_ _0\"></span>oep heeft zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een entiteit indien zij op basis v<span class=\"_ _2\"></span>an haar betrokk<span class=\"_ _0\"></span>enheid bij de entiteit is blootgesteld aan,<span class=\"_ _0\"></span> dan wel r<span class=\"_ _0\"></span>echt heeft op<span class=\"_ _0\"></span>, v<span class=\"_ _2\"></span>ariabele rendementen en de mogelijkheid heef<span class=\"_ _0\"></span>t die rendementen te be\u00efnvloe<span class=\"_ _0\"></span>den aan de hand v<span class=\"_ _0\"></span>an haar<span class=\"_ _0\"></span> zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de en<span class=\"ws1\">-</span>titeit. De jaarr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de dochterondernemingen <span class=\"_ _0\"></span>worden in de consolida<span class=\"_ _0\"></span>tiekring opgenomen v<span class=\"_ _2\"></span>anaf de datum van verwerving tot het einde v<span class=\"_ _2\"></span>an de zeggenschap.Wijzigingen in het eigendomsbelang van een moedermaatschappij in een do<span class=\"_ _9\"></span>chteronderneming die niet tot een verlies van zeggenschap leidenWijziging<span class=\"_ _0\"></span>en in het eigendomsbelang <span class=\"_ _0\"></span>van een moe<span class=\"_ _0\"></span>dermaatschappij in een dochterondernemin<span class=\"_ _0\"></span>g die niet tot een verlies van z<span class=\"_ _0\"></span>eggenschap leiden,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den verwerkt als eig<span class=\"_ _0\"></span>envermog<span class=\"_ _0\"></span>ens-transa<span class=\"_ _0\"></span>cties (d.<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>.z. tr<span class=\"_ _0\"></span>ansacties v<span class=\"_ _0\"></span>an aandeelhouders in hun hoedanigheid v<span class=\"_ _2\"></span>an eigenaar). In der<span class=\"_ _0\"></span>gelijke oms<span class=\"_ _0\"></span>tandigheden moeten de boek<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarden v<span class=\"_ _2\"></span>an de meerderheids- en minder<span class=\"ws1\">-</span>heidsbelangen <span class=\"_ _0\"></span>worden aan<span class=\"_ _0\"></span>gepast om de w<span class=\"_ _0\"></span>ijzigingen in hun r<span class=\"_ _0\"></span>elatieve bel<span class=\"_ _0\"></span>angen in de dochteronderneming <span class=\"_ _0\"></span>weer<span class=\"_ _0\"></span> te geven.<span class=\"_ _0\"></span> Aanpassing<span class=\"_ _0\"></span>en aan minderheidsbelangen,<span class=\"_ _2\"></span> als gevolg van <span class=\"_ _0\"></span>verrichtingen die niet leiden tot een v<span class=\"_ _0\"></span>erlies v<span class=\"_ _0\"></span>an zeggenschap<span class=\"_ _2\"></span>, zijn gebaseer<span class=\"_ _2\"></span>d op een proportioneel aandeel in het nettoactief v<span class=\"_ _0\"></span>an de dochteronderneming<span class=\"_ _0\"></span>. Elk ev<span class=\"_ _0\"></span>entueel verschil tus<span class=\"_ _0\"></span>sen het bedrag <span class=\"_ _0\"></span>waarmee de minderheidsbe<span class=\"_ _0\"></span>langen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>epast en de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de ontvangen of betaalde v<span class=\"_ _0\"></span>ergoedin<span class=\"_ _0\"></span>g, moet rechtstree<span class=\"_ _0\"></span>ks in het eigen v<span class=\"_ _0\"></span>ermogen wor<span class=\"_ _2\"></span>den verwerkt en aan de aandeelhouders <span class=\"_ _0\"></span>van de moederm<span class=\"_ _0\"></span>aatschappij w<span class=\"_ _0\"></span>orden toegewe<span class=\"_ _0\"></span>zen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__118": {
   "value": "50.<span class=\"_ _2\"></span>1.6 Geasso<span class=\"_ _9\"></span>cieerde deelnemingenEen ge<span class=\"_ _0\"></span>associeerde deelnemin<span class=\"_ _0\"></span>g is een entiteit wa<span class=\"_ _0\"></span>arin de Onderneming invloe<span class=\"_ _0\"></span>d van <span class=\"_ _0\"></span>betekenis heeft en die g<span class=\"_ _0\"></span>een dochteron<span class=\"ws1\">-</span>derneming of belang in een joint v<span class=\"_ _0\"></span>enture is. <span class=\"_ _0\"></span>Als de Onderneming tussen 20% en 50% <span class=\"_ _0\"></span>van de stemr<span class=\"_ _0\"></span>echten v<span class=\"_ _0\"></span>an de deelne<span class=\"ws1\">-</span>ming aanhoudt, <span class=\"_ _0\"></span>wordt v<span class=\"_ _0\"></span>erondersteld d<span class=\"_ _0\"></span>at de Onderneming invloe<span class=\"_ _0\"></span>d van bete<span class=\"_ _0\"></span>kenis heeft.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>olgens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode wor<span class=\"_ _0\"></span>dt de inves<span class=\"_ _0\"></span>tering in een ge<span class=\"_ _0\"></span>associeerde deelneming bij eers<span class=\"_ _0\"></span>te opname gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _2\"></span>d aan de kostprijs. De k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _0\"></span>an de inves<span class=\"ws1\">-</span>tering omv<span class=\"_ _2\"></span>at transactiek<span class=\"_ _0\"></span>osten. Een in<span class=\"_ _0\"></span>vestering in een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming wor<span class=\"_ _2\"></span>dt verwerkt volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-me<span class=\"ws1\">-</span>thode v<span class=\"_ _0\"></span>anaf de datum w<span class=\"_ _0\"></span>aarop de in<span class=\"_ _0\"></span>vestering een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming wor<span class=\"_ _2\"></span>dt. Bij de verwerving v<span class=\"_ _0\"></span>an de inv<span class=\"_ _0\"></span>estering wordt een ev<span class=\"_ _0\"></span>entueel verschil tus<span class=\"_ _0\"></span>sen de kostprijs v<span class=\"_ _2\"></span>an de investering en het aandeel <span class=\"_ _0\"></span>van de Onderneming in de netto r<span class=\"_ _0\"></span>e\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activa en <span class=\"_ _0\"></span>verplichtingen v<span class=\"_ _2\"></span>an de geassocieer<span class=\"_ _0\"></span>de deelneming als volgt v<span class=\"_ _0\"></span>erwerkt: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse4\">goodwill die betrekkin<span class=\"_ _0\"></span>g heeft op een geas<span class=\"_ _0\"></span>socieerde deelneming <span class=\"_ _0\"></span>wordt opg<span class=\"_ _0\"></span>enomen in de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de inves<span class=\"_ _0\"></span>tering;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws31\">elk surplus v<span class=\"_ _2\"></span>an het aandeel van de in<span class=\"_ _0\"></span>vesteerder<span class=\"_ _2\"></span> in de netto re\u00eble wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de identi\ue616ceerbare activa en <span class=\"_ _0\"></span>verplichtingen </span></span>van de g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming ten op<span class=\"_ _0\"></span>zichte van de k<span class=\"_ _2\"></span>ostprijs van de inv<span class=\"_ _0\"></span>estering wor<span class=\"_ _2\"></span>dt als bate opgenomen bij de be<span class=\"ws1\">-</span>paling v<span class=\"_ _2\"></span>an het aandeel van de in<span class=\"_ _0\"></span>vesteer<span class=\"_ _0\"></span>der in de w<span class=\"_ _0\"></span>inst of het verlies v<span class=\"_ _2\"></span>an de geassocieerde deelnemin<span class=\"_ _0\"></span>g tijdens de periode wa<span class=\"_ _0\"></span>arin de investerin<span class=\"_ _0\"></span>g is verworven.Eliminatie van niet-gerealiseerde winsten en verliezen op transacties met geassocieerde deelnemingenWinsten en <span class=\"_ _0\"></span>verliezen die <span class=\"_ _0\"></span>voortvloeien uit <span class=\"_ _0\"></span>\u2018ups<span class=\"_ _0\"></span>tream<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>- en \u2018<span class=\"_ _2\"></span>downs<span class=\"_ _0\"></span>tream<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-tr<span class=\"_ _0\"></span>ansacties tussen de Onderneming (met inbegrip van zijn g<span class=\"_ _0\"></span>econsolideerde dochterondernemin<span class=\"_ _0\"></span>gen) en een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming wor<span class=\"_ _0\"></span>den alleen in de jaarre<span class=\"_ _0\"></span>kening v<span class=\"_ _2\"></span>an de<span class=\"_ _9\"></span> Onderneming ge\u00eblimineer<span class=\"_ _0\"></span>d ten belope v<span class=\"_ _0\"></span>an het belang v<span class=\"_ _2\"></span>an de Onderneming in de geassocieer<span class=\"_ _0\"></span>de deelneming.<span class=\"_ _2\"></span> Een voorbeeld van een <span class=\"_ _2\"></span>\u2018upstre<span class=\"_ _0\"></span>am<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-transactie is de verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a van een g<span class=\"_ _0\"></span>eassocieer<span class=\"_ _0\"></span>de deelneming aan de Onderneming<span class=\"_ _2\"></span>. Een voorbeeld van een <span class=\"_ _2\"></span>\u2018<span class=\"_ _0\"></span>downstre<span class=\"_ _2\"></span>am<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>-transactie is de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an activa v<span class=\"_ _0\"></span>an de Onderneming aan een ge<span class=\"_ _2\"></span>associeerde deelneming.V<span class=\"_ _2\"></span>erlies van invloed van b<span class=\"_ _9\"></span>etekenis over de geassocieerde deelnemingV<span class=\"_ _2\"></span>anaf de datum w<span class=\"_ _0\"></span>aarop de Onderneming in<span class=\"_ _0\"></span>vloed v<span class=\"_ _2\"></span>an betekenis over<span class=\"_ _0\"></span> de geas<span class=\"_ _0\"></span>socieerde deelneming v<span class=\"_ _0\"></span>erliest, <span class=\"_ _0\"></span>wordt betr<span class=\"_ _0\"></span>ef<span class=\"ws1\">-</span>fende inv<span class=\"_ _0\"></span>estering verwerk<span class=\"_ _0\"></span>t conform IFRS 9.<span class=\"_ _0\"></span> Bij verlies v<span class=\"_ _2\"></span>an invloed van bete<span class=\"_ _0\"></span>kenis w<span class=\"_ _2\"></span>aardeert de Onderneming de inves<span class=\"_ _0\"></span>te<span class=\"ws1\">-</span>ring in voormalig<span class=\"_ _0\"></span>e geas<span class=\"_ _0\"></span>socieerde deelneming a<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde.De Onderneming erkent in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening alle <span class=\"_ _0\"></span>verschillen tussen: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsbc\">de re\u00eble w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de o<span class=\"_ _0\"></span>verblijvende in<span class=\"_ _0\"></span>vestering en de ink<span class=\"_ _0\"></span>omsten uit de vervreemdin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an het belang in de ge<span class=\"_ _0\"></span>associeer<span class=\"_ _0\"></span><span class=\"ws1\">-</span></span></span>de deelneming; en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de investerin<span class=\"_ _0\"></span>g op de datum w<span class=\"_ _0\"></span>aarop de Onderneming zijn in<span class=\"_ _0\"></span>vloed v<span class=\"_ _2\"></span>an betekenis verliest.</span></span>De bedrag<span class=\"_ _0\"></span>en opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten met betre<span class=\"_ _0\"></span>kking tot geas<span class=\"_ _0\"></span>socieerde deelneming<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den op dezelf<span class=\"_ _0\"></span>de basis verwerk<span class=\"_ _2\"></span>t alsof<span class=\"_ _9\"></span> de geas<span class=\"_ _0\"></span>socieerde onderneming de desbetre\ue618<span class=\"_ _0\"></span>ende activa en <span class=\"_ _0\"></span>verplichtingen z<span class=\"_ _0\"></span>elf gedesin<span class=\"_ _0\"></span>ves<span class=\"ws1\">-</span>teerd zou he<span class=\"_ _0\"></span>bben.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__119": {
   "value": "50.<span class=\"_ _2\"></span>1.7 Entiteiten en activiteiten waarover gezamenlijk de zeggenschap wordt uitgeoefendEen gezamenlijk<span class=\"_ _2\"></span>e overeenkomst is een o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omst w<span class=\"_ _0\"></span>aaro<span class=\"_ _0\"></span>ver t<span class=\"_ _0\"></span>wee of meerdere p<span class=\"_ _0\"></span>artijen gezamenlijk<span class=\"_ _0\"></span> zeggenschap uitoe<span class=\"ws1\">-</span>fenen. Ge<span class=\"_ _0\"></span>zamenlijk zeggensch<span class=\"_ _0\"></span>ap over<span class=\"_ _0\"></span> een over<span class=\"_ _0\"></span>eenkomst besta<span class=\"_ _0\"></span>at alleen w<span class=\"_ _0\"></span>anneer contr<span class=\"_ _2\"></span>actueel is vastges<span class=\"_ _0\"></span>teld dat beslissin<span class=\"ws1\">-</span>gen ov<span class=\"_ _0\"></span>er re<span class=\"_ _0\"></span>levante a<span class=\"_ _0\"></span>ctiviteiten met unanimiteit v<span class=\"_ _2\"></span>an de betrokken partijen k<span class=\"_ _0\"></span>unnen worden g<span class=\"_ _0\"></span>enomen. A\ue607<span class=\"_ _0\"></span>ankelijk<span class=\"_ _0\"></span> van de rechten en verplichtin<span class=\"_ _0\"></span>gen v<span class=\"_ _0\"></span>an de betrokk<span class=\"_ _0\"></span>en partijen wor<span class=\"_ _0\"></span>dt een gezamenlijk<span class=\"_ _0\"></span>e over<span class=\"_ _0\"></span>eenkomst g<span class=\"_ _0\"></span>eklasseerd als een a<span class=\"_ _0\"></span>ctiviteit wa<span class=\"_ _0\"></span>arover<span class=\"_ _2\"></span> gezamenlijk de zegg<span class=\"_ _0\"></span>enschap wor<span class=\"_ _0\"></span>dt uitgeoefend of als een joint ventur<span class=\"_ _0\"></span>e.A. Activiteiten waarover gezamenlijk de zeggenschap wordt uitgeoefendEen activiteit w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> gezamenlijk<span class=\"_ _0\"></span> de zeggenschap <span class=\"_ _0\"></span>wordt uitg<span class=\"_ _0\"></span>eoefend, betr<span class=\"_ _0\"></span>eft een over<span class=\"_ _0\"></span>eenkomst w<span class=\"_ _2\"></span>aarbij de partijen geza<span class=\"ws1\">-</span>menlijk rechten hebben op de a<span class=\"_ _0\"></span>ctiva v<span class=\"_ _2\"></span>an de overeenk<span class=\"_ _0\"></span>omst en verplichting<span class=\"_ _0\"></span>en uit hoofde v<span class=\"_ _2\"></span>an de schulden van de over<span class=\"_ _0\"></span>een<span class=\"ws1\">-</span>komst.<span class=\"_ _0\"></span> De geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening omv<span class=\"_ _2\"></span>at de activa w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> de Groep zegg<span class=\"_ _0\"></span>enschap uitoefent en de verplichting<span class=\"_ _0\"></span>en die de Groep aanga<span class=\"_ _0\"></span>at bij de uitvoering v<span class=\"_ _2\"></span>an de gezamenlijke activ<span class=\"_ _0\"></span>iteit, even<span class=\"_ _0\"></span>als de kosten die de Gr<span class=\"_ _0\"></span>oep maakt en het aandee<span class=\"_ _0\"></span>l van de opbr<span class=\"_ _0\"></span>engsten dat de Gr<span class=\"_ _0\"></span>oep met de gezamenlijk<span class=\"_ _0\"></span>e activiteit v<span class=\"_ _0\"></span>erdient.B. Joint ventureEen joint ventur<span class=\"_ _0\"></span>e is een overeenk<span class=\"_ _2\"></span>omst waaro<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de Groep ge<span class=\"_ _0\"></span>zamenlijke zegg<span class=\"_ _0\"></span>enschap uitoefent, <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>door de Groep rechten heeft op de nettoactiv<span class=\"_ _2\"></span>a van de ov<span class=\"_ _0\"></span>ereenkomst.<span class=\"_ _2\"></span> De Groep neemt zijn belang op in een entiteit <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>over<span class=\"_ _2\"></span> gezamenlijk de zeggensch<span class=\"_ _0\"></span>ap wor<span class=\"_ _0\"></span>dt uitgeoefend volg<span class=\"_ _0\"></span>ens de \u2018<span class=\"_ _2\"></span>equity\u2019- methode (zie toelichting 50<span class=\"_ _0\"></span>.1.6).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__121": {
   "value": "50.2 V<span class=\"_ _0\"></span>reemde <span class=\"_ _9\"></span>valutaElementen opgenomen in de jaarr<span class=\"_ _0\"></span>ekening v<span class=\"_ _2\"></span>an de entiteiten van de Groep <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd in de <span class=\"_ _0\"></span>valuta v<span class=\"_ _2\"></span>an de pri<span class=\"ws1\">-</span>maire economische omg<span class=\"_ _0\"></span>eving w<span class=\"_ _2\"></span>aarin de entiteit actief is (de functionele v<span class=\"_ _0\"></span>aluta). De g<span class=\"_ _0\"></span>econsolideerde jaarr<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>wordt voorges<span class=\"_ _0\"></span>teld in euro die de functionele v<span class=\"_ _2\"></span>aluta en presentatievaluta <span class=\"_ _0\"></span>van de Onderneming is.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__120": {
   "value": "50.2 V<span class=\"_ _0\"></span>reemde <span class=\"_ _9\"></span>valutaElementen opgenomen in de jaarr<span class=\"_ _0\"></span>ekening v<span class=\"_ _2\"></span>an de entiteiten van de Groep <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd in de <span class=\"_ _0\"></span>valuta v<span class=\"_ _2\"></span>an de pri<span class=\"ws1\">-</span>maire economische omg<span class=\"_ _0\"></span>eving w<span class=\"_ _2\"></span>aarin de entiteit actief is (de functionele v<span class=\"_ _0\"></span>aluta). De g<span class=\"_ _0\"></span>econsolideerde jaarr<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>wordt voorges<span class=\"_ _0\"></span>teld in euro die de functionele v<span class=\"_ _2\"></span>aluta en presentatievaluta <span class=\"_ _0\"></span>van de Onderneming is.50.2.<span class=\"_ _2\"></span>1 V<span class=\"_ _2\"></span>errichtingen in vreemde valutaAlle verrichting<span class=\"_ _0\"></span>en in andere dan de functionele <span class=\"_ _0\"></span>valuta zijn v<span class=\"_ _0\"></span>errichtingen in v<span class=\"_ _0\"></span>reemde v<span class=\"_ _0\"></span>aluta. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>errichtingen in vreemde v<span class=\"_ _2\"></span>aluta worden om<span class=\"_ _0\"></span>gerek<span class=\"_ _0\"></span>end in de functionele v<span class=\"_ _2\"></span>aluta op basis van de w<span class=\"_ _0\"></span>isselkoers die g<span class=\"_ _0\"></span>eldt op de transa<span class=\"_ _0\"></span>ctiedatum. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>alutakoersv<span class=\"_ _0\"></span>er<span class=\"ls1 ws1\">-</span>schillen als gevolg v<span class=\"_ _2\"></span>an de afwikkeling v<span class=\"_ _2\"></span>an dergelijke verrichtin<span class=\"_ _0\"></span>gen en v<span class=\"_ _0\"></span>an de omrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an monetaire activ<span class=\"_ _2\"></span>a en verplich<span class=\"ls1 ws1\">-</span>tingen uitge<span class=\"_ _0\"></span>drukt in vr<span class=\"_ _0\"></span>eemde v<span class=\"_ _0\"></span>aluta aan slotkoers w<span class=\"_ _0\"></span>orden in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen. Echter<span class=\"_ _2\"></span> de vreemde valutak<span class=\"_ _2\"></span>oersresultaten die voortvloeien uit de v<span class=\"_ _0\"></span>olgende tr<span class=\"_ _0\"></span>ansacties wor<span class=\"_ _0\"></span>den erkend in de niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws11d\">een investering in eig<span class=\"_ _0\"></span>en-vermogensins<span class=\"_ _0\"></span>trumenten aangeduid als a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen via de </span></span>niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten, beh<span class=\"_ _0\"></span>alve in het gev<span class=\"_ _2\"></span>al van een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlies w<span class=\"_ _2\"></span>aarbij de valuta<span class=\"_ _0\"></span>ver<span class=\"ws1\">-</span>schillen die in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten opgenomen w<span class=\"_ _2\"></span>aren, gehercl<span class=\"_ _0\"></span>assi\ue616ceerd w<span class=\"_ _0\"></span>orden naar<span class=\"_ _2\"></span> de winst- en verlies<span class=\"ws1\">-</span>rek<span class=\"_ _0\"></span>ening; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">kasstroomafde<span class=\"_ _0\"></span>kkingen voor<span class=\"_ _2\"></span> zover<span class=\"_ _0\"></span> deze als e\ue618ectief beschouw<span class=\"_ _2\"></span>d worden.</span></span>Niet-monetaire posten die in vr<span class=\"_ _0\"></span>eemde v<span class=\"_ _0\"></span>aluta wor<span class=\"_ _0\"></span>den uitgedruk<span class=\"_ _0\"></span>t en tegen historische kos<span class=\"_ _0\"></span>tprijs wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d, w<span class=\"_ _0\"></span>or<span class=\"ws1\">-</span>den omgere<span class=\"_ _0\"></span>kend op basis v<span class=\"_ _2\"></span>an de wisselkoers die g<span class=\"_ _0\"></span>eldt op de transa<span class=\"_ _0\"></span>ctiedatum.50.2.2 Buitenlandse activiteitenEen buitenlandse activiteit is een entiteit die een dochter<span class=\"_ _0\"></span>onderneming,<span class=\"_ _0\"></span> ge<span class=\"_ _0\"></span>associeerde deelneming<span class=\"_ _2\"></span>, joint venture of \ue616liaal van de <span class=\"_ _0\"></span>verslaggev<span class=\"_ _0\"></span>ende entiteit is en w<span class=\"_ _0\"></span>aarvan de activ<span class=\"_ _0\"></span>iteiten zijn gebaseer<span class=\"_ _2\"></span>d of<span class=\"_ _9\"></span> wor<span class=\"_ _0\"></span>den uitgevoer<span class=\"_ _0\"></span>d in een andere v<span class=\"_ _2\"></span>aluta dan euro<span class=\"_ _0\"></span>.De resultaten en \ue616nanci\u00eb<span class=\"_ _0\"></span>le positie van al de gr<span class=\"_ _0\"></span>oepsondernemingen w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>oor consolidatie<span class=\"_ _0\"></span>doeleinden omger<span class=\"_ _0\"></span>ekend in de presentatiev<span class=\"_ _2\"></span>aluta op de volgende wijze: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">de activa en v<span class=\"_ _0\"></span>erplichtingen w<span class=\"_ _0\"></span>orden omg<span class=\"_ _0\"></span>erekend teg<span class=\"_ _0\"></span>en de slotkoers op r<span class=\"_ _0\"></span>apporteringsdatum;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsc2\">de baten en lasten w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>oor elk<span class=\"_ _0\"></span>e winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>ening omger<span class=\"_ _0\"></span>ekend teg<span class=\"_ _0\"></span>en de gemiddelde koers o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> het boekjaar; </span></span>en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws4a\">de componenten van het eig<span class=\"_ _0\"></span>en vermogen w<span class=\"_ _0\"></span>orden omg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>end aan historische koersen met uitz<span class=\"_ _0\"></span>ondering v<span class=\"_ _0\"></span>an de bewe<span class=\"ws1\">-</span></span></span>gingen v<span class=\"_ _2\"></span>an het jaar die wor<span class=\"_ _0\"></span>den omger<span class=\"_ _0\"></span>ekend aan k<span class=\"_ _0\"></span>oersen die de koers op tr<span class=\"_ _0\"></span>ansactiedatum ben<span class=\"_ _0\"></span>adert.Alle resulterende <span class=\"_ _0\"></span>valutak<span class=\"_ _0\"></span>oersv<span class=\"_ _0\"></span>erschillen worden als een afz<span class=\"_ _0\"></span>onderlijke component in het eig<span class=\"_ _0\"></span>en vermogen onder<span class=\"_ _2\"></span> \u2018V<span class=\"_ _2\"></span>aluta<span class=\"ws1\">-</span>koers<span class=\"_ _0\"></span>verschillen<span class=\"_ _2\"></span>\u2019 opgenomen.<span class=\"_ _2\"></span> Het bedrag dat toewijsb<span class=\"_ _0\"></span>aar is aan minderheidsbe<span class=\"_ _0\"></span>langen w<span class=\"_ _0\"></span>ordt opgenomen als dee<span class=\"_ _0\"></span>l van de minderheidsbelangen.Bij het afstoten v<span class=\"_ _0\"></span>an een buitenlandse activiteit moet het cumula<span class=\"_ _0\"></span>tieve bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an de valutak<span class=\"_ _2\"></span>oersverschillen dat verb<span class=\"_ _0\"></span>and houdt met die buitenlandse activiteit,<span class=\"_ _0\"></span> opgenomen in niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten en v<span class=\"_ _0\"></span>erwerkt in de afzonderlijk<span class=\"_ _0\"></span>e com<span class=\"ws1\">-</span>ponent v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en, w<span class=\"_ _0\"></span>orden ov<span class=\"_ _0\"></span>ergeboek<span class=\"_ _0\"></span>t v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en naar<span class=\"_ _0\"></span> de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening (als een herclassi\ue616catie-a<span class=\"_ _0\"></span>anpassing) op het ogenblik dat de <span class=\"_ _0\"></span>winst of het verlies op de afs<span class=\"_ _0\"></span>toting wor<span class=\"_ _0\"></span>dt opgenomen.Bij gedeeltelijk<span class=\"_ _2\"></span>e afstoting van een dochterondernemin<span class=\"_ _0\"></span>g die een buitenlandse activiteit om<span class=\"_ _0\"></span>vat,<span class=\"_ _2\"></span> moet de entiteit het even<span class=\"ws1\">-</span>redige dee<span class=\"_ _0\"></span>l van het cumul<span class=\"_ _0\"></span>atieve bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an de v<span class=\"_ _0\"></span>alutakoersv<span class=\"_ _0\"></span>erschillen, opg<span class=\"_ _0\"></span>enomen in niet-gere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten, toewij<span class=\"ws1\">-</span>zen aan de minderheidsbelan<span class=\"_ _0\"></span>gen in die buitenlandse activiteit.<span class=\"_ _2\"></span> Bij elke andere gedeelte<span class=\"_ _0\"></span>lijke afstoting v<span class=\"_ _2\"></span>an een buitenlandse activiteit moet de entiteit alleen het evenr<span class=\"_ _0\"></span>edig deel v<span class=\"_ _2\"></span>an het cumulatieve bedrag v<span class=\"_ _2\"></span>an de valutak<span class=\"_ _0\"></span>oersverschillen,<span class=\"_ _0\"></span> opgenomen in niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten, o<span class=\"_ _0\"></span>verboeken n<span class=\"_ _0\"></span>aar de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _2\"></span>.Elke v<span class=\"_ _0\"></span>ermindering v<span class=\"_ _0\"></span>an het belang in een buitenlandse activ<span class=\"_ _0\"></span>iteit wor<span class=\"_ _0\"></span>dt beschouwd als een g<span class=\"_ _0\"></span>edeeltelijk<span class=\"_ _0\"></span>e afstoting v<span class=\"_ _0\"></span>an een buitenlandse activiteit,<span class=\"_ _0\"></span> met uitzondering v<span class=\"_ _2\"></span>an verminderingen die leiden tot: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het verlies v<span class=\"_ _0\"></span>an zeggenschap o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een dochteronderneming die een buitenlandse activ<span class=\"_ _0\"></span>iteit omv<span class=\"_ _2\"></span>at;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het verlies v<span class=\"_ _0\"></span>an invloed <span class=\"_ _0\"></span>van bete<span class=\"_ _0\"></span>kenis ov<span class=\"_ _0\"></span>er een ge<span class=\"_ _2\"></span>associeerde deelneming die een buitenlandse activiteit om<span class=\"_ _2\"></span>vat; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws80\">het verlies v<span class=\"_ _0\"></span>an gezamenlijk<span class=\"_ _0\"></span>e zeggensch<span class=\"_ _0\"></span>ap over<span class=\"_ _0\"></span> een over<span class=\"_ _0\"></span>eenkomst w<span class=\"_ _2\"></span>aarover<span class=\"_ _0\"></span> twee of meer<span class=\"_ _0\"></span>dere partijen ge<span class=\"_ _0\"></span>zamenlijk zeg<span class=\"ws1\">-</span></span></span>genschap uitoefenen.Deze g<span class=\"_ _0\"></span>edeeltelijke afn<span class=\"_ _0\"></span>amen v<span class=\"_ _0\"></span>an belangen in buitenlandse a<span class=\"_ _0\"></span>ctiviteiten wor<span class=\"_ _0\"></span>den administr<span class=\"_ _0\"></span>atief verwerk<span class=\"_ _0\"></span>t als afstotingen w<span class=\"_ _2\"></span>at leidt tot een herclassi\ue616catie-a<span class=\"_ _0\"></span>anpassing v<span class=\"_ _2\"></span>an de valutakoers<span class=\"_ _2\"></span>verschillen op deze buitenlandse activiteiten,<span class=\"_ _0\"></span> opgenomen in de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten, na<span class=\"_ _0\"></span>ar de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__122-1": {
   "value": "50.3 Opbrengsten uit contracten met klantenOpbrengsten uit contr<span class=\"_ _2\"></span>acten met klanten worden erk<span class=\"_ _0\"></span>end volgens de principes z<span class=\"_ _0\"></span>oals gestipuleer<span class=\"_ _0\"></span>d in IFRS 15 <span class=\"ff11\">Opbr<span class=\"_ _0\"></span>engst<span class=\"_ _0\"></span>en uit </span>contrac<span class=\"_ _0\"></span>ten met klanten<span class=\"ff1 ws1d\">.<span class=\"_ _2\"></span> Deze standaard intr<span class=\"_ _0\"></span>oduceert een vijfstappen aanp<span class=\"_ _0\"></span>ak in de bepalin<span class=\"_ _0\"></span>g van de methode <span class=\"_ _0\"></span>voor het boe<span class=\"_ _0\"></span>ken </span>van opbr<span class=\"_ _0\"></span>engsten: als eerste stap dient het contr<span class=\"_ _2\"></span>act met de klant ge\u00efdenti\ue616ceerd te wor<span class=\"_ _2\"></span>den, nadien dienen de prestatiev<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>plichtingen in het contr<span class=\"_ _0\"></span>act bepaald te w<span class=\"_ _0\"></span>orden,<span class=\"_ _0\"></span> in een derde stap dient de tr<span class=\"_ _2\"></span>ansactieprijs bepaald te worden,<span class=\"_ _0\"></span> nadien w<span class=\"_ _0\"></span>ordt de transactieprijs toeg<span class=\"_ _0\"></span>ewez<span class=\"_ _0\"></span>en aan de prestatiev<span class=\"_ _0\"></span>erplichtingen in het contr<span class=\"_ _0\"></span>act en als laatste s<span class=\"_ _0\"></span>tap wor<span class=\"_ _0\"></span>den de opbrengsten geboek<span class=\"_ _0\"></span>t w<span class=\"_ _0\"></span>anneer de entiteit een pr<span class=\"_ _0\"></span>estatieverplichting v<span class=\"_ _0\"></span>ervult. De standa<span class=\"_ _0\"></span>ard bepa<span class=\"_ _0\"></span>alt tevens dat de opbren<span class=\"_ _0\"></span>gsten dienen geboek<span class=\"_ _0\"></span>t te wor<span class=\"_ _0\"></span>den op een bepaald moment of gespr<span class=\"_ _0\"></span>eid over<span class=\"_ _0\"></span> een bepaalde periode<span class=\"_ _2\"></span>.Opbrengsten w<span class=\"_ _0\"></span>orden ge<span class=\"_ _0\"></span>boekt na af<span class=\"_ _0\"></span>trek v<span class=\"_ _2\"></span>an omzetbelastingen,<span class=\"_ _0\"></span> korting<span class=\"_ _0\"></span>en en rab<span class=\"_ _0\"></span>atten.De Groep hanteert een v<span class=\"_ _0\"></span>erschillende aanpak w<span class=\"_ _2\"></span>at betreft de erkenning in opbr<span class=\"_ _0\"></span>engsten uit de verk<span class=\"_ _2\"></span>oop van goeder<span class=\"_ _0\"></span>en, uit de verk<span class=\"_ _0\"></span>oop van diens<span class=\"_ _0\"></span>ten en uit de verk<span class=\"_ _0\"></span>oop van o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten w<span class=\"_ _2\"></span>aarin meerdere goeder<span class=\"_ _0\"></span>en en/<span class=\"_ _2\"></span>of diensten samen aan de koper<span class=\"_ _0\"></span> worden aan<span class=\"_ _0\"></span>geboden.Opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an goederen bev<span class=\"_ _0\"></span>atten opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an consumptiegoederen, chemicali\u00ebn,<span class=\"_ _2\"></span> vervan<span class=\"_ _0\"></span>gingsonderdelen,<span class=\"_ _0\"></span> apart v<span class=\"_ _0\"></span>erkochte appar<span class=\"_ _2\"></span>atuur en softw<span class=\"_ _0\"></span>arelicenties.<span class=\"_ _0\"></span> Opbrengsten uit dienstv<span class=\"_ _0\"></span>erlening bev<span class=\"_ _0\"></span>at diensten met betrekking tot de install<span class=\"_ _0\"></span>atie,<span class=\"_ _2\"></span> onderhoud en dienstverlening na verk<span class=\"_ _0\"></span>oop.<span class=\"_ _0\"></span> De Groep sluit tevens o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten af wa<span class=\"_ _0\"></span>arin meerdere g<span class=\"_ _0\"></span>oederen en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den aan de koper<span class=\"_ _2\"></span> (\u2018multiple-element arr<span class=\"_ _0\"></span>angements<span class=\"_ _0\"></span>\u2019). Deze o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten omv<span class=\"_ _2\"></span>atten de verkoop v<span class=\"_ _2\"></span>an software<span class=\"_ _2\"></span>, licenties, har<span class=\"_ _0\"></span>dwar<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> installatiediens<span class=\"_ _0\"></span>ten, onderhoud en dienst<span class=\"ws1\">-</span>verlening na v<span class=\"_ _0\"></span>erkoop<span class=\"_ _0\"></span>. De aan kl<span class=\"_ _0\"></span>anten gefactur<span class=\"_ _0\"></span>eerde vervoersk<span class=\"_ _2\"></span>osten worden geboe<span class=\"_ _0\"></span>kt in opbrengs<span class=\"_ _0\"></span>ten in de periode.A. <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>erkoop van goederenOmzet uit de verk<span class=\"_ _2\"></span>oop van goeder<span class=\"_ _0\"></span>en wordt erk<span class=\"_ _2\"></span>end op het moment dat de controle van de g<span class=\"_ _0\"></span>oederen ov<span class=\"_ _0\"></span>ergaat op de klant en wanneer<span class=\"_ _2\"></span> er geen onzek<span class=\"_ _0\"></span>erheid bestaat omtr<span class=\"_ _0\"></span>ent de inning v<span class=\"_ _0\"></span>an de verk<span class=\"_ _0\"></span>oopprijs. In de bepaling of de inning <span class=\"_ _0\"></span>van de v<span class=\"_ _0\"></span>erkoop<span class=\"ws1\">-</span>prijs al dan niet w<span class=\"_ _0\"></span>aarschijnlijk is,<span class=\"_ _0\"></span> houdt de Groep rek<span class=\"_ _0\"></span>ening met de krediet<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>digheid van de klant en diens intentie tot betalen v<span class=\"_ _0\"></span>an de verk<span class=\"_ _0\"></span>oopprijs op vervald<span class=\"_ _0\"></span>ag.<span class=\"_ _0\"></span> Omzet uit de verk<span class=\"_ _0\"></span>oop v<span class=\"_ _0\"></span>an goederen <span class=\"_ _0\"></span>wordt onder<span class=\"_ _2\"></span> de huidige IFRS 15 standaar<span class=\"_ _0\"></span>d erkend op een speci\ue616ek<span class=\"_ _0\"></span> tijdstip,<span class=\"_ _0\"></span> zijnde het moment v<span class=\"_ _0\"></span>an levering re<span class=\"_ _0\"></span>kening houdend met de g<span class=\"_ _0\"></span>eldende incoterms. Omzet uit de verk<span class=\"_ _0\"></span>oop van ap<span class=\"_ _0\"></span>art verk<span class=\"_ _0\"></span>ochte softw<span class=\"_ _0\"></span>arelicenties w<span class=\"_ _0\"></span>ordt erk<span class=\"_ _0\"></span>end op een speci\ue616ek tijdstip<span class=\"_ _0\"></span>, zijnde op het moment v<span class=\"_ _2\"></span>an de levering v<span class=\"_ _2\"></span>an de source key aan de klant.<span class=\"_ _0\"></span> Opbrengstenerk<span class=\"_ _0\"></span>enning op een speci\ue616ek tijdstip is ter<span class=\"_ _0\"></span>echt daar<span class=\"_ _0\"></span> de Groep de klant toegang verleend tot de sof<span class=\"_ _0\"></span>tw<span class=\"_ _0\"></span>are op een speci\ue616ek moment en het r<span class=\"_ _0\"></span>echt verleend tot ge<span class=\"_ _0\"></span>bruik v<span class=\"_ _2\"></span>an de intellectuele eigendom zoals de<span class=\"_ _0\"></span>ze bestaat op een speci\ue616ek<span class=\"_ _0\"></span> moment.In gev<span class=\"_ _0\"></span>al dat er<span class=\"_ _0\"></span> volumek<span class=\"_ _0\"></span>ortingen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den aan de klanten,<span class=\"_ _0\"></span> wordt er<span class=\"_ _2\"></span> een inschatting gemaak<span class=\"_ _0\"></span>t van de <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>chte volumek<span class=\"_ _0\"></span>orting op basis v<span class=\"_ _2\"></span>an historische consumptiepatronen v<span class=\"_ _2\"></span>an de klanten. Het bedrag v<span class=\"_ _2\"></span>an de variabele <span class=\"_ _0\"></span>verkoopprijs is gebaseer<span class=\"_ _2\"></span>d op de \u2018most lik<span class=\"_ _2\"></span>ely amount\u2019<span class=\"_ _2\"></span>-methode. <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>anneer er<span class=\"_ _0\"></span> verw<span class=\"_ _0\"></span>acht wor<span class=\"_ _0\"></span>dt dat de v<span class=\"_ _0\"></span>ooropgez<span class=\"_ _0\"></span>ette aankoop<span class=\"_ _0\"></span>volumes zullen behaald w<span class=\"_ _0\"></span>orden door<span class=\"_ _0\"></span> de klant, w<span class=\"_ _0\"></span>ordt de omzet erk<span class=\"_ _2\"></span>end aan een waarde die r<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g houdt met de verwa<span class=\"_ _0\"></span>chte volumek<span class=\"_ _0\"></span>or<span class=\"ws1\">-</span>ting en wor<span class=\"_ _0\"></span>dt er een contr<span class=\"_ _2\"></span>actuele verplichting verbonden aan contr<span class=\"_ _2\"></span>acten met klanten geboekt.B. DienstverleningIn over<span class=\"_ _0\"></span>eenstemming met de huidige IFRS 1<span class=\"_ _0\"></span>5 wor<span class=\"_ _0\"></span>dt de omzet uit dienstverlenin<span class=\"_ _0\"></span>g erkend ov<span class=\"_ _0\"></span>er de looptijd v<span class=\"_ _2\"></span>an het contract aange<span class=\"_ _0\"></span>zien de klant gelijk<span class=\"_ _0\"></span>tijdig de voor<span class=\"_ _0\"></span>delen v<span class=\"_ _0\"></span>an deze dienstv<span class=\"_ _0\"></span>erlening ontv<span class=\"_ _0\"></span>angt en consumeert.<span class=\"_ _0\"></span> Omzet met betrekking tot installatie en implementatie v<span class=\"_ _2\"></span>an de softwar<span class=\"_ _0\"></span>elicentie wor<span class=\"_ _0\"></span>dt erkend op basis v<span class=\"_ _2\"></span>an de reeds gepresteer<span class=\"_ _2\"></span>de kosten. De vooruit<span class=\"ws1\">-</span>gang wor<span class=\"_ _2\"></span>dt gemeten aan de hand van inputp<span class=\"_ _0\"></span>arameters zijnde de r<span class=\"_ _0\"></span>eeds gepresteer<span class=\"_ _2\"></span>de arbeidskosten in verge<span class=\"_ _0\"></span>lijking tot de ingeschatte arbeidsk<span class=\"_ _2\"></span>osten. In de gev<span class=\"_ _0\"></span>allen wa<span class=\"_ _0\"></span>arbij de Groep meerder<span class=\"_ _0\"></span>e diensten gelijk<span class=\"_ _0\"></span>tijdig aanbiedt, zal de omz<span class=\"_ _0\"></span>et over<span class=\"_ _2\"></span> de verschillende diensten v<span class=\"_ _0\"></span>erdeeld w<span class=\"_ _0\"></span>orden ge<span class=\"_ _0\"></span>baseerd op de v<span class=\"_ _0\"></span>erkoopprijs die v<span class=\"_ _2\"></span>an toepassing is w<span class=\"_ _0\"></span>anneer dez<span class=\"_ _0\"></span>e diensten apart verkocht w<span class=\"_ _0\"></span>orden.C. Overeenkomsten waarin meerdere goederen en/of diensten samen aan de koper worden aangebodenDe Groep sluit tevens o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten af w<span class=\"_ _0\"></span>aarin meerdere g<span class=\"_ _0\"></span>oederen en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den aan de koper<span class=\"_ _0\"></span> (\u2018<span class=\"_ _0\"></span>multiple-element arran<span class=\"_ _0\"></span>gements<span class=\"_ _0\"></span>\u2019). Dez<span class=\"_ _0\"></span>e over<span class=\"_ _0\"></span>eenkomsten om<span class=\"_ _0\"></span>vatten de <span class=\"_ _0\"></span>verkoop v<span class=\"_ _2\"></span>an softwar<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> licenties, har<span class=\"_ _2\"></span>dware<span class=\"_ _0\"></span>, installatiediensten,<span class=\"_ _2\"></span> onderhoud en dienstverlening na verk<span class=\"_ _0\"></span>oop.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten die geen substantiev<span class=\"_ _0\"></span>e aanpassing van de sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e verg<span class=\"_ _0\"></span>en, k<span class=\"_ _2\"></span>wali\ue616ceert elk onder<span class=\"_ _0\"></span>deel als een aparte presta<span class=\"_ _0\"></span>tieverplichting.<span class=\"_ _2\"></span> De totale verkoopprijs wor<span class=\"_ _0\"></span>dt toe<span class=\"ws1\">-</span>gewe<span class=\"_ _0\"></span>zen aan de verschillende pr<span class=\"_ _0\"></span>estatieverplichtin<span class=\"_ _0\"></span>gen op basis v<span class=\"_ _2\"></span>an hun verkoopprijs w<span class=\"_ _0\"></span>anneer z<span class=\"_ _0\"></span>e apart verk<span class=\"_ _2\"></span>ocht worden.In het gev<span class=\"_ _0\"></span>al dat kortin<span class=\"_ _0\"></span>gen toegek<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>den, w<span class=\"_ _0\"></span>orden dez<span class=\"_ _0\"></span>e proportioneel toege<span class=\"_ _0\"></span>kend aan elk<span class=\"_ _0\"></span>e prestatiev<span class=\"_ _0\"></span>erplichting op basis van hun prijs <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> ze apart verkocht <span class=\"_ _0\"></span>worden.Binnen de segmenten HealthCar<span class=\"_ _0\"></span>e IT en Ra<span class=\"_ _0\"></span>diology Solutions vereisen de mees<span class=\"_ _0\"></span>te overeenk<span class=\"_ _2\"></span>omsten waarin meer<span class=\"_ _0\"></span>dere goede<span class=\"ws1\">-</span>ren en/<span class=\"_ _2\"></span>of diensten samen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den, geen signi\ue616cante aanp<span class=\"_ _0\"></span>assingen <span class=\"_ _0\"></span>van het soft<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>egedeelte en g<span class=\"_ _0\"></span>een program<span class=\"ws1\">-</span>matie op maat <span class=\"_ _0\"></span>van de k<span class=\"_ _0\"></span>oper<span class=\"_ _2\"></span>. Het deel v<span class=\"_ _0\"></span>an de verk<span class=\"_ _0\"></span>oopprijs toegewe<span class=\"_ _0\"></span>zen aan de har<span class=\"_ _0\"></span>dwar<span class=\"_ _0\"></span>ecomponent wor<span class=\"_ _0\"></span>dt in omzet erkend op het moment da<span class=\"_ _0\"></span>t deze gelever<span class=\"_ _2\"></span>d is aan de koper en toegev<span class=\"_ _0\"></span>oegde w<span class=\"_ _2\"></span>aarde cre\u00ebert. De h<span class=\"_ _0\"></span>ardw<span class=\"_ _0\"></span>arecomponent wor<span class=\"_ _2\"></span>dt als een aparte prestatieverplichting beschouwd a<span class=\"_ _0\"></span>angezien de o<span class=\"_ _0\"></span>verige componenten v<span class=\"_ _2\"></span>an de overeenkoms<span class=\"_ _0\"></span>t geen tr<span class=\"_ _0\"></span>ansformaties aanbren<span class=\"_ _0\"></span>gen aan de har<span class=\"_ _0\"></span>dwar<span class=\"_ _0\"></span>e.<span class=\"_ _2\"></span> Het deel v<span class=\"_ _0\"></span>an de softw<span class=\"_ _0\"></span>arecomponent wor<span class=\"_ _2\"></span>dt in omzet erkend na succesv<span class=\"_ _0\"></span>olle installatie in de lokalen v<span class=\"_ _2\"></span>an de koper en accep<span class=\"ws1\">-</span>tatie door de k<span class=\"_ _2\"></span>oper.<span class=\"_ _0\"></span> De softw<span class=\"_ _2\"></span>arecomponent wordt beschouw<span class=\"_ _0\"></span>d als een aparte pres<span class=\"_ _0\"></span>tatieverplichting aang<span class=\"_ _0\"></span>ezien de k<span class=\"_ _0\"></span>oper de softw<span class=\"_ _0\"></span>are kan gebr<span class=\"_ _0\"></span>uiken met diensten en/<span class=\"_ _2\"></span>of goeder<span class=\"_ _0\"></span>en die vrij v<span class=\"_ _0\"></span>erkrijgbaar<span class=\"_ _0\"></span> zijn op de markt.<span class=\"_ _0\"></span> Gezien de Groep de klant toe<span class=\"ws1\">-</span>gang verleent tot de licentie op een speci\ue616e<span class=\"_ _0\"></span>k tijdstip en een gebr<span class=\"_ _0\"></span>uiksrecht v<span class=\"_ _0\"></span>erleend tot de licentie zoals z<span class=\"_ _0\"></span>e ontwikke<span class=\"_ _0\"></span>ld wer<span class=\"_ _0\"></span>d op een speci\ue616ek tijdstip<span class=\"_ _2\"></span>, wordt de omz<span class=\"_ _0\"></span>et uit deze licenties eveneens erk<span class=\"_ _2\"></span>end op een speci\ue616ek tijdstip.<span class=\"_ _0\"></span> De softw<span class=\"_ _0\"></span>are wor<span class=\"_ _0\"></span>dt gezien als ap<span class=\"_ _0\"></span>art identi\ue616ceerbaar<span class=\"_ _0\"></span> aange<span class=\"_ _0\"></span>zien niettegenstaande het feit da<span class=\"_ _0\"></span>t de softw<span class=\"_ _0\"></span>are ge\u00efntegr<span class=\"_ _0\"></span>eerd is in het sy<span class=\"_ _0\"></span>steem v<span class=\"_ _0\"></span>an de klant, de nog te lev<span class=\"_ _0\"></span>eren installatie de b<span class=\"_ _0\"></span>aten die de klant heeft v<span class=\"_ _2\"></span>an de softwarelicentie niet in de <span class=\"_ _0\"></span>weg staan.<span class=\"_ _0\"></span> De installatie<span class=\"ws1\">-</span>diensten zijn immers routinematig en k<span class=\"_ _2\"></span>unnen eveneens verstrek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>den door der<span class=\"_ _0\"></span>de lever<span class=\"_ _0\"></span>anciers. Omzet met betrekkin<span class=\"_ _0\"></span>g tot installatie en implementatie v<span class=\"_ _2\"></span>an de software<span class=\"_ _0\"></span>licentie wordt erk<span class=\"_ _2\"></span>end op basis van de ree<span class=\"_ _0\"></span>ds gepres-teerde k<span class=\"_ _0\"></span>osten. De v<span class=\"_ _0\"></span>ooruitgang w<span class=\"_ _0\"></span>ordt gemeten aan de h<span class=\"_ _0\"></span>and van inputp<span class=\"_ _0\"></span>arameters zijnde de r<span class=\"_ _0\"></span>eeds gepres<span class=\"_ _0\"></span>teerde arbeidskos<span class=\"ws1\">-</span>ten in verg<span class=\"_ _0\"></span>elijking met de ingescha<span class=\"_ _0\"></span>tte arbeidskosten.In gev<span class=\"_ _0\"></span>allen w<span class=\"_ _0\"></span>aarbij de klant additionele gar<span class=\"_ _2\"></span>anties aankoopt, zijnde gar<span class=\"_ _0\"></span>anties bovenop de w<span class=\"_ _0\"></span>ettelijke g<span class=\"_ _0\"></span>aranties die geg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ven wor<span class=\"_ _2\"></span>den of<span class=\"_ _9\"></span> wa<span class=\"_ _0\"></span>arbij een langer<span class=\"_ _0\"></span>e garantieperiode dan de<span class=\"_ _0\"></span>ze wette<span class=\"_ _0\"></span>lijke v<span class=\"_ _0\"></span>oorzien wor<span class=\"_ _0\"></span>dt aangek<span class=\"_ _0\"></span>ocht (\u2018<span class=\"_ _2\"></span>extended w<span class=\"_ _0\"></span>arranty\u2019),<span class=\"_ _0\"></span> wordt dit beschou<span class=\"_ _0\"></span>wd als een aparte pr<span class=\"_ _0\"></span>estatieverplichtin<span class=\"_ _0\"></span>g in een overeenk<span class=\"_ _2\"></span>omst waarbij meer<span class=\"_ _0\"></span>dere goeder<span class=\"_ _0\"></span>en en diensten samen worden aan<span class=\"_ _0\"></span>geboden.Omzet erkend <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> nog geen factura<span class=\"_ _0\"></span>tie plaatsgev<span class=\"_ _0\"></span>onden heeft, w<span class=\"_ _0\"></span>ordt ge<span class=\"_ _0\"></span>boekt als contr<span class=\"_ _0\"></span>actuele activ<span class=\"_ _2\"></span>a verbonden aan contracten met kl<span class=\"_ _0\"></span>anten. Ontv<span class=\"_ _2\"></span>angen vooruitbetalingen <span class=\"_ _0\"></span>waarvoor<span class=\"_ _2\"></span> nog geen omzet erkend w<span class=\"_ _0\"></span>erd, <span class=\"_ _0\"></span>wordt g<span class=\"_ _0\"></span>eboekt als contr<span class=\"_ _2\"></span>ac<span class=\"ws1\">-</span>tuele verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _2\"></span>acten met klanten.Binnen het segment O\ue618set Solutions en Digital Print &amp; Chemicals wor<span class=\"_ _0\"></span>den de opbrengsten uit de v<span class=\"_ _0\"></span>erkoop v<span class=\"_ _2\"></span>an apparatuur<span class=\"_ _0\"></span> die signi\ue616cante installatie v<span class=\"_ _0\"></span>ereisen, in opbr<span class=\"_ _0\"></span>engsten geboe<span class=\"_ _0\"></span>kt nada<span class=\"_ _0\"></span>t de installatie in ov<span class=\"_ _0\"></span>ereenstemming met alle contr<span class=\"_ _0\"></span>actuele bepalingen is <span class=\"_ _0\"></span>voltooid en de machine g<span class=\"_ _0\"></span>ebruiksklaar<span class=\"_ _2\"></span> is voor de k<span class=\"_ _0\"></span>oper<span class=\"_ _2\"></span>. De machine en installatie<span class=\"_ _0\"></span>diensten zijn zeer<span class=\"_ _0\"></span> nauw met elkaar<span class=\"_ _0\"></span> verbonden en wor<span class=\"_ _2\"></span>den bijgevolg behandeld als \u00e9\u00e9n presta<span class=\"_ _0\"></span>tieverplichting,<span class=\"_ _2\"></span> die in opbrengst wordt erk<span class=\"_ _2\"></span>end op het moment v<span class=\"_ _0\"></span>an succesvolle ins<span class=\"_ _0\"></span>tallatie bij de koper<span class=\"_ _2\"></span>.50.20 Contractuele verplichtingen verbonden aan contracten met klantenDe Groep past IFR<span class=\"_ _0\"></span>S 15 <span class=\"ff11 ws3e\">Opbreng<span class=\"_ _0\"></span>sten uit con<span class=\"_ _0\"></span>tracten met k<span class=\"_ _0\"></span>lanten<span class=\"ff1 wscd\"> toe<span class=\"_ _2\"></span>. IFRS 15 heeft de begrippen \u2018<span class=\"_ _0\"></span>Contra<span class=\"_ _0\"></span>ctuele activ<span class=\"_ _0\"></span>a en contrac<span class=\"ws1\">-</span></span></span>tuele verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _2\"></span>acten met klanten<span class=\"_ _2\"></span>\u2019 ge\u00efntroduceer<span class=\"_ _0\"></span>d.Contra<span class=\"_ _0\"></span>ctuele verplichting<span class=\"_ _0\"></span>en verbonden aan contr<span class=\"_ _0\"></span>acten met klanten om<span class=\"_ _0\"></span>vatten uitg<span class=\"_ _0\"></span>estelde opbren<span class=\"_ _0\"></span>gsten en vooruitbetalin<span class=\"ws1\">-</span>gen evenals de tijdens het j<span class=\"_ _0\"></span>aar opg<span class=\"_ _0\"></span>ebouw<span class=\"_ _0\"></span>de verplichtingen <span class=\"_ _0\"></span>voor omz<span class=\"_ _0\"></span>etkorting<span class=\"_ _0\"></span>en en rab<span class=\"_ _0\"></span>atten met betrekking tot tijdens het boekjaar<span class=\"_ _0\"></span> gelever<span class=\"_ _2\"></span>de goederen en diensten.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__123-1": {
   "value": "In gev<span class=\"_ _0\"></span>al dat er<span class=\"_ _0\"></span> volumek<span class=\"_ _0\"></span>ortingen aang<span class=\"_ _0\"></span>eboden wor<span class=\"_ _0\"></span>den aan de klanten,<span class=\"_ _0\"></span> wordt er<span class=\"_ _2\"></span> een inschatting gemaak<span class=\"_ _0\"></span>t van de <span class=\"_ _0\"></span>verwa<span class=\"_ _0\"></span>chte volumek<span class=\"_ _0\"></span>orting op basis v<span class=\"_ _2\"></span>an historische consumptiepatronen v<span class=\"_ _2\"></span>an de klanten. Het bedrag v<span class=\"_ _2\"></span>an de variabele <span class=\"_ _0\"></span>verkoopprijs is gebaseer<span class=\"_ _2\"></span>d op de \u2018most lik<span class=\"_ _2\"></span>ely amount\u2019<span class=\"_ _2\"></span>-methode. <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>anneer er<span class=\"_ _0\"></span> verw<span class=\"_ _0\"></span>acht wor<span class=\"_ _0\"></span>dt dat de v<span class=\"_ _0\"></span>ooropgez<span class=\"_ _0\"></span>ette aankoop<span class=\"_ _0\"></span>volumes zullen behaald w<span class=\"_ _0\"></span>orden door<span class=\"_ _0\"></span> de klant, w<span class=\"_ _0\"></span>ordt de omzet erk<span class=\"_ _2\"></span>end aan een waarde die r<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g houdt met de verwa<span class=\"_ _0\"></span>chte volumek<span class=\"_ _0\"></span>or<span class=\"ws1\">-</span>ting en wor<span class=\"_ _0\"></span>dt er een contr<span class=\"_ _2\"></span>actuele verplichting verbonden aan contr<span class=\"_ _2\"></span>acten met klanten geboekt.In het gev<span class=\"_ _0\"></span>al dat kortin<span class=\"_ _0\"></span>gen toegek<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>den, w<span class=\"_ _0\"></span>orden dez<span class=\"_ _0\"></span>e proportioneel toege<span class=\"_ _0\"></span>kend aan elk<span class=\"_ _0\"></span>e prestatiev<span class=\"_ _0\"></span>erplichting op basis van hun prijs <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> ze apart verkocht <span class=\"_ _0\"></span>worden.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__125": {
   "value": "50.4 PersoneelsbeloningenV<span class=\"_ _2\"></span>oor de boekhoudk<span class=\"_ _0\"></span>undige behandelin<span class=\"_ _0\"></span>g van pensioen- en soortg<span class=\"_ _0\"></span>elijke <span class=\"_ _0\"></span>verplichtingen ma<span class=\"_ _0\"></span>akt IFRS een onderscheid tussen toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _0\"></span>agereg<span class=\"_ _0\"></span>elingen en toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen. De clas<span class=\"_ _0\"></span>si\ue616catie is a\ue607ankelijk<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de partij \u2013 Onderneming of werknemer<span class=\"_ _0\"></span> \u2013 die het actuarieel en inv<span class=\"_ _0\"></span>esteringsrisico dr<span class=\"_ _0\"></span>aagt. Bij een toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>g draagt de w<span class=\"_ _0\"></span>erknemer alle risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en dient de Onderneming bijgevolg \u2013 met uitzonderin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an de te betalen bijdragen <span class=\"_ _0\"></span>\u2013 geen verplichting op te nemen in de balans,<span class=\"_ _0\"></span> behalve v<span class=\"_ _0\"></span>oor het onbetaalde dee<span class=\"_ _0\"></span>l van de bijdr<span class=\"_ _2\"></span>agen. Bij toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen dr<span class=\"_ _2\"></span>aagt de Onder<span class=\"ws1\">-</span>neming het actuarieel en in<span class=\"_ _0\"></span>vesteringsrisico en erk<span class=\"_ _0\"></span>ent bijgevolg een <span class=\"_ _0\"></span>verplichting in de balans.50.4.<span class=\"_ _2\"></span>1 T<span class=\"_ _2\"></span>oegezegdebijdrageregelingenDe bijdrag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _0\"></span>agereg<span class=\"_ _0\"></span>elingen w<span class=\"_ _0\"></span>orden als k<span class=\"_ _0\"></span>ost opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening wanneer<span class=\"_ _0\"></span> ze verschuldigd zijn.<span class=\"_ _2\"></span> Deze kosten w<span class=\"_ _0\"></span>orden in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening toegewezen aan hun <span class=\"_ _0\"></span>verschillende functies: kos<span class=\"_ _0\"></span>t<span class=\"ws1\">-</span>prijs v<span class=\"_ _0\"></span>an verkopen,<span class=\"_ _2\"></span> kosten van onder<span class=\"_ _0\"></span>zoek en ontw<span class=\"_ _0\"></span>ikkelin<span class=\"_ _0\"></span>g, <span class=\"_ _0\"></span>verkoop- en alg<span class=\"_ _0\"></span>emene beheerskosten,<span class=\"_ _0\"></span> op basis v<span class=\"_ _2\"></span>an de functio<span class=\"ws1\">-</span>nele kostenpl<span class=\"_ _0\"></span>aatsen w<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span> de betrokken w<span class=\"_ _0\"></span>erknemers aan toegewe<span class=\"_ _0\"></span>zen zijn.50.4.2 T<span class=\"_ _1\"></span>oegezegdp<span class=\"_ _9\"></span>ensioenregelingenV<span class=\"_ _2\"></span>anaf 31 december 2016 is de boe<span class=\"_ _0\"></span>khoudkundige <span class=\"_ _0\"></span>verwerking v<span class=\"_ _2\"></span>an Belgische toegezegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en met gew<span class=\"_ _0\"></span>aarborgd rendement in lijn gebr<span class=\"_ _2\"></span>acht met de boekhoudkundige beh<span class=\"_ _0\"></span>andeling v<span class=\"_ _0\"></span>an toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen.A. <span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>erplichtingen wegens vergoedingen na uitdiensttredingDe boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de op de balans van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen wor<span class=\"_ _0\"></span>dt bepaald als de contante w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de brutoverplich<span class=\"ws1\">-</span>tingen uit hoofde <span class=\"_ _0\"></span>van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenregelin<span class=\"_ _0\"></span>gen verminder<span class=\"_ _0\"></span>d met de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an fondsbeleggingen.<span class=\"_ _0\"></span> W<span class=\"_ _2\"></span>anneer<span class=\"_ _0\"></span> deze berek<span class=\"_ _0\"></span>ening een nettosurplus oplevert,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>dt de w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het hieruit resulterend opgenomen actief begr<span class=\"_ _0\"></span>ensd tot het totaal v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de economische voordelen die beschikba<span class=\"_ _0\"></span>ar zijn in de v<span class=\"_ _0\"></span>orm v<span class=\"_ _0\"></span>an terugbetalingen uit de regelin<span class=\"_ _0\"></span>g of vermindering v<span class=\"_ _2\"></span>an toekomstige bijdr<span class=\"_ _0\"></span>agen aan de reg<span class=\"_ _0\"></span>eling.De contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichtingen uit hoof<span class=\"_ _0\"></span>de van toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>dpensioenrege<span class=\"_ _0\"></span>lingen (DBO) en de aan het dienst<span class=\"ws1\">-</span>jaar<span class=\"_ _0\"></span> toegerek<span class=\"_ _0\"></span>ende pensioenkosten <span class=\"_ _0\"></span>worden door<span class=\"_ _2\"></span> een gekw<span class=\"_ _0\"></span>ali\ue616ceerd actu<span class=\"_ _0\"></span>aris berekend <span class=\"_ _0\"></span>volgens de <span class=\"_ _0\"></span>\u2018Projected Unit Cr<span class=\"_ _0\"></span>edit\u2019<span class=\"_ _2\"></span>-me<span class=\"ws1\">-</span>thode (PUC). V<span class=\"_ _2\"></span>olgens de<span class=\"_ _0\"></span>ze methode wor<span class=\"_ _2\"></span>den de toekomstige jaarlijkse uitk<span class=\"_ _2\"></span>eringen verdisconteer<span class=\"_ _0\"></span>d aan een ver<span class=\"_ _0\"></span>onderstelde interestv<span class=\"_ _0\"></span>oet. De totale verplichtin<span class=\"_ _0\"></span>g die hieruit voortv<span class=\"_ _0\"></span>loeit wordt <span class=\"_ _0\"></span>vervolgens toeger<span class=\"_ _0\"></span>ekend a<span class=\"_ _0\"></span>an de verstre<span class=\"_ _0\"></span>ken diensttijd \u2013 die de DBO vertegen<span class=\"_ _2\"></span>woordigt \u2013 en aan het huidige dienstja<span class=\"_ _0\"></span>ar \u2013 die de aan het dienstj<span class=\"_ _0\"></span>aar toeg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>ende pensioenkosten v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>tegenw<span class=\"_ _0\"></span>oordigen.<span class=\"_ _2\"></span> De te gebruiken interest<span class=\"_ _0\"></span>voet is de disconteringsv<span class=\"_ _0\"></span>oet geb<span class=\"_ _0\"></span>aseerd op interest<span class=\"_ _0\"></span>voeten op bedrijfsobligaties met een hoge r<span class=\"_ _0\"></span>ating die een looptijd hebben die dez<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>an de brutoverplichting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep benader<span class=\"_ _0\"></span>en. Bij het bepalen van de contante <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van de brutov<span class=\"_ _0\"></span>erplichtingen uit hoofde v<span class=\"_ _2\"></span>an toegezeg<span class=\"_ _0\"></span>dpensioenregeling<span class=\"_ _0\"></span>en (DBO) wor<span class=\"_ _0\"></span>dt rek<span class=\"_ _0\"></span>ening gehouden met toek<span class=\"_ _0\"></span>omstige aanp<span class=\"_ _0\"></span>assingen in salaris<span class=\"_ _0\"></span>sen en pensioenuitkeringen.De DBO omv<span class=\"_ _2\"></span>at tevens de contante waar<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an belasting<span class=\"_ _0\"></span>en betaalbaar<span class=\"_ _0\"></span> op de bijdrag<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> het plan of op verg<span class=\"_ _0\"></span>oedingen betre\ue618ende ge<span class=\"_ _0\"></span>leverde diensten.W<span class=\"_ _2\"></span>at de toepassing v<span class=\"_ _2\"></span>an de PUC-methode voor Belgische toeg<span class=\"_ _0\"></span>ezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregelin<span class=\"_ _0\"></span>gen met gew<span class=\"_ _2\"></span>aarborgd rendement betreft wordt hiern<span class=\"_ _0\"></span>a bijkomende informatie <span class=\"_ _0\"></span>verstre<span class=\"_ _0\"></span>kt.B. Kosten voor toegezegdpensio<span class=\"_ _9\"></span>enregelingen weergegeven in de \u2018Winst- en verliesrekening\u2019 en in \u2018Niet-gerealiseerde resultaten\u2019Het bedrag d<span class=\"_ _0\"></span>at in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt geboek<span class=\"_ _0\"></span>t, bestaa<span class=\"_ _0\"></span>t uit de aan het dienstjaar<span class=\"_ _0\"></span> toegere<span class=\"_ _0\"></span>kende pensioen<span class=\"ws1\">-</span>kosten,<span class=\"_ _0\"></span> de pensioenkosten v<span class=\"_ _2\"></span>an verstrek<span class=\"_ _0\"></span>en diensttijd, het e\ue618ect <span class=\"_ _0\"></span>van een inperkin<span class=\"_ _0\"></span>g of afwikkeling v<span class=\"_ _2\"></span>an een toegezeg<span class=\"_ _0\"></span>dpen-<span class=\"ws1\"> </span>sioenregelin<span class=\"_ _0\"></span>g, de inter<span class=\"_ _0\"></span>est op de nettov<span class=\"_ _0\"></span>erplichting en administr<span class=\"_ _0\"></span>atieve kos<span class=\"_ _0\"></span>ten en belasting<span class=\"_ _0\"></span>en. De aan het dienstja<span class=\"_ _0\"></span>ar toeger<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>kende pensioenk<span class=\"_ _0\"></span>osten en de administr<span class=\"_ _0\"></span>atieve k<span class=\"_ _0\"></span>osten en belasting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den gedr<span class=\"_ _0\"></span>agen door de <span class=\"_ _0\"></span>werkg<span class=\"_ _0\"></span>ever(s),<span class=\"_ _2\"></span> die deelnemen aan de rege<span class=\"_ _0\"></span>ling,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den toegewez<span class=\"_ _0\"></span>en aan de kosten <span class=\"_ _0\"></span>volgens hun functie: k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _0\"></span>an verk<span class=\"_ _0\"></span>open, k<span class=\"_ _0\"></span>osten v<span class=\"_ _0\"></span>an onderzoek<span class=\"_ _0\"></span> en ontwikk<span class=\"_ _0\"></span>eling,<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oopkosten en alg<span class=\"_ _0\"></span>emene beheerskosten,<span class=\"_ _0\"></span> op basis v<span class=\"_ _2\"></span>an de functionele kostenplaatsen <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span> de betrokken werknemers aan toegew<span class=\"_ _0\"></span>ezen zijn.P<span class=\"_ _0\"></span>ensioenkosten v<span class=\"_ _2\"></span>an verstrek<span class=\"_ _0\"></span>en diensttijd en winsten of v<span class=\"_ _0\"></span>erliezen op de inperking of afwikk<span class=\"_ _2\"></span>eling van een toege<span class=\"_ _0\"></span>zegdpen<span class=\"ws1\">-</span>sioenregelin<span class=\"_ _0\"></span>g worden erk<span class=\"_ _2\"></span>end in \u2018Overige bedrijfsopbr<span class=\"_ _0\"></span>engsten,<span class=\"_ _1\"></span>\u2019 respectiev<span class=\"_ _0\"></span>elijk <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e bedrijfskosten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> op het moment dat de inperking of afwikkelin<span class=\"_ _0\"></span>g plaatsv<span class=\"_ _0\"></span>indt. <span class=\"_ _0\"></span>Administratiev<span class=\"_ _0\"></span>e kosten die v<span class=\"_ _0\"></span>erbonden zijn aan het beheer<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an fondsbeleggingen en belasting<span class=\"_ _0\"></span>en die rechtstreek<span class=\"_ _0\"></span>s gelink<span class=\"_ _0\"></span>t zijn aan het rendement v<span class=\"_ _2\"></span>an de fondsbeleggingen en die door het pl<span class=\"_ _0\"></span>an worden gedr<span class=\"_ _0\"></span>agen, zijn mee begr<span class=\"_ _0\"></span>epen in het rendement op de fondsbeleggin<span class=\"_ _0\"></span>gen en wor<span class=\"_ _0\"></span>den opgenomen in de \u2018Niet-g<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>aliseerde resultaten,<span class=\"_ _0\"></span> na winstbelas<span class=\"_ _0\"></span>tingen<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.De interest op de nettov<span class=\"_ _0\"></span>erplichting v<span class=\"_ _0\"></span>an toegez<span class=\"_ _0\"></span>egdpensioenreg<span class=\"_ _0\"></span>elingen w<span class=\"_ _0\"></span>ordt in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen onder <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e \ue616nancieringskos<span class=\"_ _0\"></span>ten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Ze wordt ber<span class=\"_ _0\"></span>ekend door<span class=\"_ _0\"></span> de disconteringsv<span class=\"_ _0\"></span>oet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt voor<span class=\"_ _0\"></span> de berek<span class=\"_ _0\"></span>ening van de contante <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van de brutov<span class=\"_ _0\"></span>erplichting toe te passen op de nettov<span class=\"_ _0\"></span>erplichting.<span class=\"_ _0\"></span> De interest op de netto<span class=\"_ _0\"></span>verplichting wordt uitg<span class=\"_ _0\"></span>esplitst over<span class=\"_ _2\"></span> de interestopbrengsten op fondsbeleggin<span class=\"_ _0\"></span>gen en interestk<span class=\"_ _2\"></span>osten op de contante waar<span class=\"_ _0\"></span>de van de br<span class=\"_ _0\"></span>uto<span class=\"ws1\">-</span>verplichting<span class=\"_ _0\"></span>. Het verschil tus<span class=\"_ _0\"></span>sen de interestopbren<span class=\"_ _0\"></span>gsten en het re\u00eble rendement op f<span class=\"_ _0\"></span>ondsbeleggingen w<span class=\"_ _0\"></span>ordt w<span class=\"_ _0\"></span>eergegev<span class=\"_ _0\"></span>en in de balans onder<span class=\"_ _0\"></span> \u2018V<span class=\"_ _2\"></span>erplichtingen w<span class=\"_ _0\"></span>egens ver<span class=\"_ _0\"></span>goeding<span class=\"_ _0\"></span>en na uitdiensttreding: herw<span class=\"_ _2\"></span>aardering v<span class=\"_ _0\"></span>an de nettoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egelingen<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> en in de \u2018Niet-ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>de resultaten,<span class=\"_ _0\"></span> na winstbe<span class=\"_ _0\"></span>lastingen<span class=\"_ _2\"></span>\u2019<span class=\"_ _c3\"></span>.Naast het <span class=\"_ _0\"></span>verschil tussen het re\u00eble r<span class=\"_ _0\"></span>endement op fondsbelegging<span class=\"_ _0\"></span>en en de berekende inter<span class=\"_ _0\"></span>estopbrengs<span class=\"_ _0\"></span>ten op fondsbeleg<span class=\"ws1\">-</span>gingen om<span class=\"_ _0\"></span>vatten de <span class=\"_ _2\"></span>\u2018V<span class=\"_ _0\"></span>erplichtingen w<span class=\"_ _0\"></span>egens verg<span class=\"_ _0\"></span>oedingen n<span class=\"_ _0\"></span>a uitdiensttreding: herw<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van de netto<span class=\"_ _0\"></span>verplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egelingen<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> de actuari\u00eble w<span class=\"_ _0\"></span>insten en verliez<span class=\"_ _0\"></span>en die bijvoorbeeld r<span class=\"_ _0\"></span>esulteren uit een aanpas<span class=\"ws1\">-</span>sing v<span class=\"_ _0\"></span>an de aanname inzake disconterin<span class=\"_ _0\"></span>gsvoet.<span class=\"_ _0\"></span> Al dez<span class=\"_ _0\"></span>e e\ue618ecten uit herwaar<span class=\"_ _2\"></span>deringen worden g<span class=\"_ _0\"></span>etoond in de \u2018Niet-ger<span class=\"_ _0\"></span>eali<span class=\"ws1\">-</span>seerde res<span class=\"_ _0\"></span>ultaten, na w<span class=\"_ _0\"></span>instbelastin<span class=\"_ _0\"></span>gen<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>.C. Belgische toegezegdebijdrageregelingen met gewaarborgd rendementBelgische toegez<span class=\"_ _0\"></span>egdebijdr<span class=\"_ _2\"></span>ageregelingen met g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>arborgd r<span class=\"_ _0\"></span>endement vallen onder<span class=\"_ _2\"></span> toepassing v<span class=\"_ _0\"></span>an de wet v<span class=\"_ _2\"></span>an april 2003 op de aanv<span class=\"_ _0\"></span>ullende pensioenen. V<span class=\"_ _2\"></span>olgens artik<span class=\"_ _0\"></span>el 24 v<span class=\"_ _0\"></span>an deze w<span class=\"_ _0\"></span>et hebben aang<span class=\"_ _0\"></span>eslotenen recht op een minimum rendement op bijdrag<span class=\"_ _0\"></span>en betaald door hetzij de or<span class=\"_ _0\"></span>ganisator <span class=\"_ _0\"></span>van het plan <span class=\"_ _0\"></span>hetzij de werknemer<span class=\"_ _2\"></span>. Een aantal v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den opgenomen in dez<span class=\"_ _0\"></span>e wet, z<span class=\"_ _0\"></span>oals het wette<span class=\"_ _0\"></span>lijk minimum rendement,<span class=\"_ _0\"></span> wer<span class=\"_ _0\"></span>den aangepas<span class=\"_ _0\"></span>t bij wet v<span class=\"_ _2\"></span>an 18 december 2015. In lijn met de <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardering gehanteer<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> \u2018<span class=\"_ _2\"></span>zuivere\u2019<span class=\"_ _2\"></span> toegezegdpensioenr<span class=\"_ _0\"></span>egelingen,<span class=\"_ _2\"></span> wordt de verplichting uit hoof<span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>an toegezeg<span class=\"_ _2\"></span>debijdragereg<span class=\"_ _0\"></span>elin<span class=\"ws1\">-</span>gen met gew<span class=\"_ _2\"></span>aarborgd rendement v<span class=\"_ _0\"></span>oortaan bepaald als het v<span class=\"_ _0\"></span>erschil tussen de contante w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de bruto<span class=\"_ _0\"></span>verplichtingen (DBO) en de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an fondsbeleggingen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>anaf 31 december 2<span class=\"_ _0\"></span>016 wor<span class=\"_ _0\"></span>den de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutover<span class=\"_ _0\"></span><span class=\"ws1\">-</span>plichtingen (DBO) en de aan het dienstj<span class=\"_ _0\"></span>aar toeg<span class=\"_ _0\"></span>erek<span class=\"_ _0\"></span>ende pensioenkosten door<span class=\"_ _0\"></span> een gek<span class=\"_ _2\"></span>wali\ue616ceerd actuaris ber<span class=\"_ _0\"></span>ekend v<span class=\"_ _0\"></span>ol<span class=\"ws1\">-</span>gens de \u2018P<span class=\"_ _0\"></span>rojected Unit Cre<span class=\"_ _0\"></span>dit\u2019<span class=\"_ _2\"></span>-methode (PUC).V<span class=\"_ _2\"></span>oor de algemene principes v<span class=\"_ _2\"></span>an deze methode verwijzen <span class=\"_ _0\"></span>we naar<span class=\"_ _2\"></span> de toelichting opgenomen onder \u2018V<span class=\"_ _2\"></span>erplichting<span class=\"_ _0\"></span>en wegens vergoe<span class=\"_ _0\"></span>dingen na uitdiensttr<span class=\"_ _0\"></span>eding.<span class=\"_ _c3\"></span>\u2019In de Belgische entiteiten v<span class=\"_ _0\"></span>an de Groep voor<span class=\"_ _0\"></span>zien alle verz<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span>de plannen in een v<span class=\"_ _0\"></span>ast gegar<span class=\"_ _0\"></span>andeerd r<span class=\"_ _0\"></span>endement tot aan pen<span class=\"ws1\">-</span>sionering (de zog<span class=\"_ _0\"></span>enoemde \u2018T<span class=\"_ _1\"></span>ak 21\u2019<span class=\"_ _2\"></span> verzeker<span class=\"_ _0\"></span>de producten).<span class=\"_ _2\"></span> A\ue607ankelijk v<span class=\"_ _2\"></span>an de aard v<span class=\"_ _0\"></span>an het verz<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span>d plan wor<span class=\"_ _0\"></span>dt de contan<span class=\"ws1\">-</span>te w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichtingen bep<span class=\"_ _0\"></span>aald inclusief of exclusief toekoms<span class=\"_ _0\"></span>tige bijdr<span class=\"_ _0\"></span>agen en hun toekoms<span class=\"_ _0\"></span>tig gew<span class=\"_ _0\"></span>aarborgd rendement tot pensionering of be\u00ebindiging v<span class=\"_ _2\"></span>an deelname aan het plan. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> het \u2018T<span class=\"_ _1\"></span>op Performance Plan<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> werden g<span class=\"_ _0\"></span>een toekomstig<span class=\"_ _0\"></span>e bijdrag<span class=\"_ _0\"></span>en in aanmerking genomen,<span class=\"_ _0\"></span> voor<span class=\"_ _0\"></span> alle ander <span class=\"_ _0\"></span>\u2018T<span class=\"_ _2\"></span>ak 21<span class=\"_ _2\"></span>\u2019 ver<span class=\"_ _0\"></span>zeker<span class=\"_ _2\"></span>de producten worden recurr<span class=\"_ _0\"></span>ente bijdrag<span class=\"_ _0\"></span>en betaald en bijgevolg ook<span class=\"_ _0\"></span> in de actuari\u00eble bere<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>en in aanmerking genomen.<span class=\"_ _0\"></span> Bij de bepaling v<span class=\"_ _2\"></span>an de nettoverplichting uit hoofde v<span class=\"_ _2\"></span>an toegezegdebijdr<span class=\"_ _2\"></span>ageregelingen met g<span class=\"_ _0\"></span>ew<span class=\"_ _0\"></span>aarborgd r<span class=\"_ _0\"></span>endement heeft de Groep par<span class=\"_ _2\"></span>agraaf 115 v<span class=\"_ _0\"></span>an IAS 19 toe<span class=\"ws1\">-</span>gepast.<span class=\"_ _2\"></span> Paragr<span class=\"_ _2\"></span>aaf 115 stelt \u201c<span class=\"_ _2\"></span>in de mate dat fondsbeleggingen v<span class=\"_ _0\"></span>erzek<span class=\"_ _0\"></span>eringscontr<span class=\"_ _0\"></span>acten omv<span class=\"_ _2\"></span>atten die kw<span class=\"_ _0\"></span>ali\ue616ceren als in aan<span class=\"ws1\">-</span>merking te nemen fondsbelegging<span class=\"_ _0\"></span>en wa<span class=\"_ _0\"></span>arvan bedr<span class=\"_ _0\"></span>ag en verv<span class=\"_ _0\"></span>aldagstructuur<span class=\"_ _0\"></span> over<span class=\"_ _0\"></span>eenstemmen met het geheel of een deel van de toe<span class=\"_ _0\"></span>zeggingen onder<span class=\"_ _2\"></span> het plan, wor<span class=\"_ _0\"></span>dt de marktw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de verze<span class=\"_ _0\"></span>keringscontr<span class=\"_ _0\"></span>acten gelijk<span class=\"_ _0\"></span>gesteld aan de contante wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de eraan gerel<span class=\"_ _0\"></span>ateerde v<span class=\"_ _0\"></span>erplichtingen<span class=\"_ _2\"></span>\u201d<span class=\"_ _1\"></span>, tot op het nive<span class=\"_ _0\"></span>au v<span class=\"_ _0\"></span>an het door de <span class=\"_ _0\"></span>verzek<span class=\"_ _2\"></span>eraar g<span class=\"_ _0\"></span>egarandeer<span class=\"_ _0\"></span>de rendement.V<span class=\"_ _2\"></span>ergelijkbaar<span class=\"_ _2\"></span> met de Belgische toegezeg<span class=\"_ _0\"></span>debijdrag<span class=\"_ _0\"></span>eregeling<span class=\"_ _0\"></span>en met gew<span class=\"_ _2\"></span>aarborgd rendement wor<span class=\"_ _2\"></span>den de toegezegdebijdr<span class=\"_ _2\"></span>age<span class=\"ws1\">-</span>regelin<span class=\"_ _0\"></span>gen in Zw<span class=\"_ _0\"></span>itserland verwerk<span class=\"_ _2\"></span>t zoals een toegezeg<span class=\"_ _2\"></span>dpensioenregeling volg<span class=\"_ _0\"></span>ens IAS 19. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> de w<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van de netto<span class=\"ws1\">-</span>verplichting v<span class=\"_ _2\"></span>an toegezegde<span class=\"_ _0\"></span>bijdrager<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en in Belgi\u00eb en Zw<span class=\"_ _0\"></span>itserland wor<span class=\"_ _0\"></span>dt par<span class=\"_ _0\"></span>agraaf 11<span class=\"_ _0\"></span>5 van IAS 1<span class=\"_ _0\"></span>9 toegepast.<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>aragr<span class=\"_ _2\"></span>aaf 115 stelt da<span class=\"_ _0\"></span>t daar<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>ar activ<span class=\"_ _2\"></span>a van het plan in aanmerkin<span class=\"_ _0\"></span>g komende ver<span class=\"_ _0\"></span>zek<span class=\"_ _0\"></span>eringspolissen bev<span class=\"_ _0\"></span>atten die exact o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omen in tijdstip en bedr<span class=\"_ _0\"></span>ag v<span class=\"_ _0\"></span>an de te betalen voorde<span class=\"_ _0\"></span>len gestipuleer<span class=\"_ _0\"></span>d in het plan, de re\u00eb<span class=\"_ _0\"></span>le w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an deze verz<span class=\"_ _0\"></span>ekeringspolissen gelijk is a<span class=\"_ _0\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde van de <span class=\"_ _0\"></span>verplichtingen en dit ten belope <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>egarandeer<span class=\"_ _2\"></span>de waarde door<span class=\"_ _2\"></span> de verzeker<span class=\"_ _2\"></span>aar<span class=\"_ _0\"></span>. De toepassing v<span class=\"_ _2\"></span>an deze par<span class=\"_ _0\"></span>agraaf 11<span class=\"_ _0\"></span>5 veronderste<span class=\"_ _0\"></span>lt het bepalen v<span class=\"_ _2\"></span>an de verzeker<span class=\"_ _0\"></span>de w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de toezeggingen bij pensione<span class=\"ws1\">-</span>ring,<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>at een invloe<span class=\"_ _0\"></span>d heeft op zow<span class=\"_ _0\"></span>el de w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van de fondsbe<span class=\"_ _0\"></span>leggingen als de contante w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de brutoverplichtin<span class=\"ws1\">-</span>gen. <span class=\"_ _0\"></span>W<span class=\"_ _2\"></span>at de toepassing v<span class=\"_ _2\"></span>an paragr<span class=\"_ _0\"></span>aaf 115 betreft is het m<span class=\"_ _0\"></span>anagement immers v<span class=\"_ _2\"></span>an mening dat de berekening <span class=\"_ _0\"></span>van de contante wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de brutoverplichtingen tevens r<span class=\"_ _0\"></span>ekening dient te houden met het f<span class=\"_ _0\"></span>eit dat de werknemer<span class=\"_ _2\"></span> aanspraak maak<span class=\"_ _2\"></span>t op het hoogste v<span class=\"_ _0\"></span>an de bij de verz<span class=\"_ _0\"></span>eker<span class=\"_ _2\"></span>aar opgebouw<span class=\"_ _2\"></span>de reserves en de gewaarbor<span class=\"_ _0\"></span>gde minimumreserves.<span class=\"_ _0\"></span> Da<span class=\"_ _0\"></span>arom dient de berek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichtingen met dit k<span class=\"_ _0\"></span>enmerk re<span class=\"_ _0\"></span>kening te houden en dit in elk<span class=\"_ _0\"></span>e situatie<span class=\"_ _0\"></span>, hetzij tewerkste<span class=\"_ _0\"></span>lling tot aan pensionering hetzij be\u00ebindiging v<span class=\"_ _2\"></span>an tewerkstelling v<span class=\"_ _0\"></span>oor pensionering<span class=\"_ _0\"></span>.50.4.3 OntslagvergoedingenOntslagvergoe<span class=\"_ _0\"></span>dingen wor<span class=\"_ _2\"></span>den opgenomen als een verplichting en als een last w<span class=\"_ _2\"></span>anneer een groepsonderneming zich aan<span class=\"ws1\">-</span>toonbaar<span class=\"_ _0\"></span> heeft verbonden tot ofwe<span class=\"_ _0\"></span>l: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse1\">het be\u00ebindigen v<span class=\"_ _0\"></span>an de tewerkstellin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an een werknemer<span class=\"_ _0\"></span> of groep v<span class=\"_ _0\"></span>an werknemers v<span class=\"_ _0\"></span>\u00f3\u00f3r de normale pensioenda<span class=\"_ _0\"></span>tum; of</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws18\">de betaling van ontsl<span class=\"_ _0\"></span>agvergoeding<span class=\"_ _0\"></span>en als gevolg <span class=\"_ _0\"></span>van een aanbod ter<span class=\"_ _2\"></span> aanmoediging van <span class=\"_ _0\"></span>vrijwillige pensionering en in de </span></span>mate dat het w<span class=\"_ _2\"></span>aarschijnlijk is dat de werknemers het a<span class=\"_ _0\"></span>anbod zullen aanv<span class=\"_ _2\"></span>aarden.W<span class=\"_ _2\"></span>anneer ontslagver<span class=\"_ _0\"></span>goedingen <span class=\"_ _0\"></span>verschuldigd zijn na t<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>alf maanden volgend op de r<span class=\"_ _2\"></span>apporteringsdatum, dan w<span class=\"_ _0\"></span>orden ze v<span class=\"_ _0\"></span>er<span class=\"ls1 ws1\">-</span>disconteerd aan een disconterings<span class=\"_ _2\"></span>voet gelijk aan het mark<span class=\"_ _0\"></span>trendement op r<span class=\"_ _0\"></span>apporteringsdatum v<span class=\"_ _2\"></span>an bedrijfsobligaties van hog<span class=\"_ _0\"></span>e kredietw<span class=\"_ _2\"></span>aardigheid met een rester<span class=\"_ _0\"></span>ende looptijd die consistent is met de termijn v<span class=\"_ _0\"></span>an de verplichtingen <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep.De interestimpa<span class=\"_ _0\"></span>ct van de afw<span class=\"_ _0\"></span>ikkeling en <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>dering van ontslagverg<span class=\"_ _0\"></span>oedingen aan de op b<span class=\"_ _0\"></span>alansdatum ge<span class=\"_ _0\"></span>ldende disconte<span class=\"ws1\">-</span>ringsv<span class=\"_ _0\"></span>oeten wordt in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g opgenomen onder <span class=\"_ _2\"></span>\u2018Overige \ue616nancieringsk<span class=\"_ _0\"></span>osten.<span class=\"_ _1\"></span>\u2019 De impact v<span class=\"_ _2\"></span>an toe- en afnamen v<span class=\"_ _0\"></span>an de verplichting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep betre\ue618ende ontslagv<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>dt opgenomen onder <span class=\"_ _2\"></span>\u2018Overige bedrijfs<span class=\"ws1\">-</span>kosten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> \u2013 Reorganisatiek<span class=\"_ _0\"></span>osten.50.4.4 Overige langetermijnpersoneelsbeloningenDe nettoverplichting <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep uit hoofde v<span class=\"_ _2\"></span>an langetermijnpersoneelsbeloningen ander<span class=\"_ _0\"></span>e dan bedrijfspensioenplan<span class=\"ws1\">-</span>nen, levens<span class=\"_ _2\"></span>verzekeringspl<span class=\"_ _0\"></span>annen en plannen voor<span class=\"_ _0\"></span> medische bijstand heeft betre<span class=\"_ _0\"></span>kking op de pensioenaanspr<span class=\"_ _0\"></span>aken die w<span class=\"_ _0\"></span>erk<span class=\"_ _2\"></span><span class=\"ws1\">-</span>nemers hebben opgebouw<span class=\"_ _2\"></span>d in ruil voor hun diensten in de <span class=\"_ _0\"></span>verslagperiode en voor<span class=\"_ _0\"></span>gaande perioden. De<span class=\"_ _0\"></span>ze verplichtin<span class=\"_ _0\"></span>g wordt ber<span class=\"_ _0\"></span>ekend op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de \u2018Projecte<span class=\"_ _0\"></span>d Unit Credit\u2019<span class=\"_ _2\"></span>-methode en w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>erdisconteer<span class=\"_ _0\"></span>d om de contante wa<span class=\"_ _0\"></span>arde te be<span class=\"ws1\">-</span>palen en de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van hiermee samenhangende a<span class=\"_ _0\"></span>ctiva w<span class=\"_ _0\"></span>ordt hierop in minderin<span class=\"_ _0\"></span>g gebr<span class=\"_ _0\"></span>acht. De g<span class=\"_ _0\"></span>ebruikte discon<span class=\"ws1\">-</span>teringsv<span class=\"_ _0\"></span>oet is het marktrendement op r<span class=\"_ _2\"></span>apporteringsdatum van be<span class=\"_ _0\"></span>drijfsobligaties v<span class=\"_ _0\"></span>an hoge krediet<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardigheid met een resterende looptijd die consis<span class=\"_ _0\"></span>tent is met de geschatte looptijd v<span class=\"_ _2\"></span>an de verplichtingen v<span class=\"_ _2\"></span>an de Groep.In tegenstelling tot de boe<span class=\"_ _0\"></span>khoudkundig<span class=\"_ _0\"></span>e verwerking v<span class=\"_ _2\"></span>an toegezegdpensioenr<span class=\"_ _0\"></span>egeling<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an ove<span class=\"ws1\">-</span>rige lang<span class=\"_ _0\"></span>etermijnpersoneelsbeloningen niet g<span class=\"_ _0\"></span>etoond in het overzicht <span class=\"_ _0\"></span>van de <span class=\"_ _2\"></span>\u2018Niet-gerealiseerde r<span class=\"_ _0\"></span>esultaten,<span class=\"_ _1\"></span>\u2019 maar<span class=\"_ _2\"></span> erkend in de \u2018W<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>\u201950.4.5 KortetermijnpersoneelsbeloningenDe verplichting<span class=\"_ _0\"></span>en uit hoofde v<span class=\"_ _0\"></span>an kortetermijnpersoneelsbe<span class=\"_ _0\"></span>loningen w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aardeerd op een niet-ver<span class=\"_ _2\"></span>disconteerde basis. Ze <span class=\"_ _0\"></span>worden in de <span class=\"_ _0\"></span>\u2018Wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening\u2019 opgenomen in de periode w<span class=\"_ _0\"></span>aarin de gere<span class=\"_ _0\"></span>lateerde pr<span class=\"_ _0\"></span>estaties wor<span class=\"_ _2\"></span>den ge<span class=\"ws1\">-</span>leverd.<span class=\"_ _2\"></span> Een verplichting wor<span class=\"_ _0\"></span>dt opgenomen voor<span class=\"_ _2\"></span> de personeelsbeloningen die betaalbaar<span class=\"_ _2\"></span> zijn binnen de twaalf maanden op voorwa<span class=\"_ _0\"></span>arde dat de Gr<span class=\"_ _0\"></span>oep een bestaande in rechte af<span class=\"_ _0\"></span>dwingbar<span class=\"_ _0\"></span>e of feitelijke v<span class=\"_ _0\"></span>erplichting heeft om derge<span class=\"_ _0\"></span>lijke betalingen te doen als gevolg v<span class=\"_ _2\"></span>an verleende prestaties in het v<span class=\"_ _0\"></span>erleden en indien de verplichting op een betr<span class=\"_ _0\"></span>ouwbar<span class=\"_ _0\"></span>e manier kan <span class=\"_ _0\"></span>worden bepaald.50.4.6 Beloningen in de vorm van eigen-vermogensinstrumentenDe Groep heeft op aandelen g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>de beloningen toeg<span class=\"_ _0\"></span>ekend aan ha<span class=\"_ _0\"></span>ar CE<span class=\"_ _0\"></span>O en een groep v<span class=\"_ _0\"></span>an sleutelpersoneelsleden onder de v<span class=\"_ _0\"></span>orm v<span class=\"_ _0\"></span>an een langetermijn v<span class=\"_ _2\"></span>ariabel compensatie verv<span class=\"_ _0\"></span>at in een stock optie plan.<span class=\"_ _0\"></span> Dit plan kan resulter<span class=\"_ _0\"></span>en in een bijkomende cash bonus.In de op aandelen geb<span class=\"_ _0\"></span>aseerde belonings<span class=\"_ _2\"></span>verrichtingen participeren de betr<span class=\"_ _0\"></span>okken personen in de evolutie v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>de van het onderligg<span class=\"_ _0\"></span>end instrument, zijnde de a<span class=\"_ _0\"></span>andelen v<span class=\"_ _0\"></span>an Agfa-Gev<span class=\"_ _2\"></span>aert NV en de betaling in cash is geb<span class=\"_ _0\"></span>aseerd op de koers of waar<span class=\"_ _2\"></span>de van het aandeel.Betre\ue618ende <span class=\"_ _0\"></span>\u2018Share apprecia<span class=\"_ _0\"></span>tion rights<span class=\"_ _0\"></span>\u2019 gev<span class=\"_ _0\"></span>en maar r<span class=\"_ _0\"></span>echt op verg<span class=\"_ _0\"></span>oeding w<span class=\"_ _2\"></span>anneer de betrokken persoon ge<span class=\"_ _0\"></span>durende een speci\ue616eke periode is tew<span class=\"_ _0\"></span>erkgesteld (k<span class=\"_ _2\"></span>ort \u2018wachtperiode<span class=\"_ _2\"></span>\u2019 genoemd). D<span class=\"_ _0\"></span>aarom erk<span class=\"_ _0\"></span>ent de Onderneming de kost <span class=\"_ _0\"></span>van de be<span class=\"ws1\">-</span>loning en de daaruit voortvloeiende v<span class=\"_ _0\"></span>erplichting,<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>over<span class=\"_ _0\"></span> de looptijd van v<span class=\"_ _0\"></span>oornoemde wachtperiode<span class=\"_ _2\"></span>. De verplichting wor<span class=\"_ _0\"></span>dt initieel en gedur<span class=\"_ _0\"></span>ende voornoemde looptijd, te<span class=\"_ _0\"></span>lkens op het einde v<span class=\"_ _2\"></span>an een rapporteringsperiode,<span class=\"_ _2\"></span> gewaar<span class=\"_ _0\"></span>deerd aan de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de \u2018Share Appreci<span class=\"_ _0\"></span>ation Rights<span class=\"_ _0\"></span>\u2019 bepaald a<span class=\"_ _0\"></span>an de hand v<span class=\"_ _0\"></span>an een aandelenoptiemodel en in de mate <span class=\"_ _0\"></span>van de door<span class=\"_ _2\"></span> de werknemers gelev<span class=\"_ _0\"></span>erde dienstpr<span class=\"_ _0\"></span>estaties. <span class=\"_ _0\"></span>Wijziging<span class=\"_ _0\"></span>en in de re\u00eble w<span class=\"_ _2\"></span>aarden wor<span class=\"_ _0\"></span>den erkend in de wins<span class=\"_ _0\"></span>t- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>. Zowel de k<span class=\"_ _2\"></span>ost bij initi\u00eble waar<span class=\"_ _0\"></span>dering als de impact v<span class=\"_ _2\"></span>an de wijzigingen in de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde w<span class=\"_ _0\"></span>orden opgenomen als k<span class=\"_ _0\"></span>ost v<span class=\"_ _0\"></span>an personeelsbeloningen.<span class=\"_ _2\"></span> Het gehanteerde optiew<span class=\"_ _0\"></span>aarderingsmode<span class=\"_ _0\"></span>l is \u2018Black<span class=\"_ _0\"></span> and Scholes.<span class=\"_ _1\"></span>\u2019",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__126": {
   "value": "50.4.3 OntslagvergoedingenOntslagvergoe<span class=\"_ _0\"></span>dingen wor<span class=\"_ _2\"></span>den opgenomen als een verplichting en als een last w<span class=\"_ _2\"></span>anneer een groepsonderneming zich aan<span class=\"ws1\">-</span>toonbaar<span class=\"_ _0\"></span> heeft verbonden tot ofwe<span class=\"_ _0\"></span>l: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse1\">het be\u00ebindigen v<span class=\"_ _0\"></span>an de tewerkstellin<span class=\"_ _0\"></span>g v<span class=\"_ _0\"></span>an een werknemer<span class=\"_ _0\"></span> of groep v<span class=\"_ _0\"></span>an werknemers v<span class=\"_ _0\"></span>\u00f3\u00f3r de normale pensioenda<span class=\"_ _0\"></span>tum; of</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws18\">de betaling van ontsl<span class=\"_ _0\"></span>agvergoeding<span class=\"_ _0\"></span>en als gevolg <span class=\"_ _0\"></span>van een aanbod ter<span class=\"_ _2\"></span> aanmoediging van <span class=\"_ _0\"></span>vrijwillige pensionering en in de </span></span>mate dat het w<span class=\"_ _2\"></span>aarschijnlijk is dat de werknemers het a<span class=\"_ _0\"></span>anbod zullen aanv<span class=\"_ _2\"></span>aarden.W<span class=\"_ _2\"></span>anneer ontslagver<span class=\"_ _0\"></span>goedingen <span class=\"_ _0\"></span>verschuldigd zijn na t<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>alf maanden volgend op de r<span class=\"_ _2\"></span>apporteringsdatum, dan w<span class=\"_ _0\"></span>orden ze v<span class=\"_ _0\"></span>er<span class=\"ls1 ws1\">-</span>disconteerd aan een disconterings<span class=\"_ _2\"></span>voet gelijk aan het mark<span class=\"_ _0\"></span>trendement op r<span class=\"_ _0\"></span>apporteringsdatum v<span class=\"_ _2\"></span>an bedrijfsobligaties van hog<span class=\"_ _0\"></span>e kredietw<span class=\"_ _2\"></span>aardigheid met een rester<span class=\"_ _0\"></span>ende looptijd die consistent is met de termijn v<span class=\"_ _0\"></span>an de verplichtingen <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep.De interestimpa<span class=\"_ _0\"></span>ct van de afw<span class=\"_ _0\"></span>ikkeling en <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>dering van ontslagverg<span class=\"_ _0\"></span>oedingen aan de op b<span class=\"_ _0\"></span>alansdatum ge<span class=\"_ _0\"></span>ldende disconte<span class=\"ws1\">-</span>ringsv<span class=\"_ _0\"></span>oeten wordt in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g opgenomen onder <span class=\"_ _2\"></span>\u2018Overige \ue616nancieringsk<span class=\"_ _0\"></span>osten.<span class=\"_ _1\"></span>\u2019 De impact v<span class=\"_ _2\"></span>an toe- en afnamen v<span class=\"_ _0\"></span>an de verplichting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep betre\ue618ende ontslagv<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>dt opgenomen onder <span class=\"_ _2\"></span>\u2018Overige bedrijfs<span class=\"ws1\">-</span>kosten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> \u2013 Reorganisatiek<span class=\"_ _0\"></span>osten.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__127": {
   "value": "50.4.6 Beloningen in de vorm van eigen-vermogensinstrumentenDe Groep heeft op aandelen g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>de beloningen toeg<span class=\"_ _0\"></span>ekend aan ha<span class=\"_ _0\"></span>ar CE<span class=\"_ _0\"></span>O en een groep v<span class=\"_ _0\"></span>an sleutelpersoneelsleden onder de v<span class=\"_ _0\"></span>orm v<span class=\"_ _0\"></span>an een langetermijn v<span class=\"_ _2\"></span>ariabel compensatie verv<span class=\"_ _0\"></span>at in een stock optie plan.<span class=\"_ _0\"></span> Dit plan kan resulter<span class=\"_ _0\"></span>en in een bijkomende cash bonus.In de op aandelen geb<span class=\"_ _0\"></span>aseerde belonings<span class=\"_ _2\"></span>verrichtingen participeren de betr<span class=\"_ _0\"></span>okken personen in de evolutie v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>de van het onderligg<span class=\"_ _0\"></span>end instrument, zijnde de a<span class=\"_ _0\"></span>andelen v<span class=\"_ _0\"></span>an Agfa-Gev<span class=\"_ _2\"></span>aert NV en de betaling in cash is geb<span class=\"_ _0\"></span>aseerd op de koers of waar<span class=\"_ _2\"></span>de van het aandeel.Betre\ue618ende <span class=\"_ _0\"></span>\u2018Share apprecia<span class=\"_ _0\"></span>tion rights<span class=\"_ _0\"></span>\u2019 gev<span class=\"_ _0\"></span>en maar r<span class=\"_ _0\"></span>echt op verg<span class=\"_ _0\"></span>oeding w<span class=\"_ _2\"></span>anneer de betrokken persoon ge<span class=\"_ _0\"></span>durende een speci\ue616eke periode is tew<span class=\"_ _0\"></span>erkgesteld (k<span class=\"_ _2\"></span>ort \u2018wachtperiode<span class=\"_ _2\"></span>\u2019 genoemd). D<span class=\"_ _0\"></span>aarom erk<span class=\"_ _0\"></span>ent de Onderneming de kost <span class=\"_ _0\"></span>van de be<span class=\"ws1\">-</span>loning en de daaruit voortvloeiende v<span class=\"_ _0\"></span>erplichting,<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>over<span class=\"_ _0\"></span> de looptijd van v<span class=\"_ _0\"></span>oornoemde wachtperiode<span class=\"_ _2\"></span>. De verplichting wor<span class=\"_ _0\"></span>dt initieel en gedur<span class=\"_ _0\"></span>ende voornoemde looptijd, te<span class=\"_ _0\"></span>lkens op het einde v<span class=\"_ _2\"></span>an een rapporteringsperiode,<span class=\"_ _2\"></span> gewaar<span class=\"_ _0\"></span>deerd aan de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de \u2018Share Appreci<span class=\"_ _0\"></span>ation Rights<span class=\"_ _0\"></span>\u2019 bepaald a<span class=\"_ _0\"></span>an de hand v<span class=\"_ _0\"></span>an een aandelenoptiemodel en in de mate <span class=\"_ _0\"></span>van de door<span class=\"_ _2\"></span> de werknemers gelev<span class=\"_ _0\"></span>erde dienstpr<span class=\"_ _0\"></span>estaties. <span class=\"_ _0\"></span>Wijziging<span class=\"_ _0\"></span>en in de re\u00eble w<span class=\"_ _2\"></span>aarden wor<span class=\"_ _0\"></span>den erkend in de wins<span class=\"_ _0\"></span>t- en verliesre<span class=\"_ _0\"></span>kening<span class=\"_ _0\"></span>. Zowel de k<span class=\"_ _2\"></span>ost bij initi\u00eble waar<span class=\"_ _0\"></span>dering als de impact v<span class=\"_ _2\"></span>an de wijzigingen in de re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde w<span class=\"_ _0\"></span>orden opgenomen als k<span class=\"_ _0\"></span>ost v<span class=\"_ _0\"></span>an personeelsbeloningen.<span class=\"_ _2\"></span> Het gehanteerde optiew<span class=\"_ _0\"></span>aarderingsmode<span class=\"_ _0\"></span>l is \u2018Black<span class=\"_ _0\"></span> and Scholes.<span class=\"_ _1\"></span>\u2019",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__128": {
   "value": "50.5 Kosten van onderzoek en ontwikkelingKosten v<span class=\"_ _2\"></span>an onderzoek wor<span class=\"_ _0\"></span>den voor<span class=\"_ _2\"></span> boekhoudkundige doeleinden gede\ue616nieer<span class=\"_ _2\"></span>d als kosten gemaak<span class=\"_ _0\"></span>t voor<span class=\"_ _0\"></span> huidige of geplan<span class=\"ws1\">-</span>de onderzoek<span class=\"_ _0\"></span>en met het oog op het verscha\ue618en <span class=\"_ _0\"></span>van nieu<span class=\"_ _0\"></span>we wetenschappe<span class=\"_ _0\"></span>lijke of technische kennis en inzichten.Ontwikk<span class=\"_ _0\"></span>elingskosten <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>ede\ue616nieerd als k<span class=\"_ _0\"></span>osten gemaak<span class=\"_ _2\"></span>t om de onderzoeksbevinding<span class=\"_ _0\"></span>en of de gespecialiseerde k<span class=\"_ _0\"></span>en<span class=\"ws1\">-</span>nis aan te wenden v<span class=\"_ _0\"></span>oor het uitdenk<span class=\"_ _0\"></span>en of plannen v<span class=\"_ _0\"></span>an de productie<span class=\"_ _0\"></span>, leverin<span class=\"_ _0\"></span>g of ontwikke<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an nieuwe of substantieel verbeterde pr<span class=\"_ _0\"></span>oducten, diensten of proces<span class=\"_ _0\"></span>sen alvorens de<span class=\"_ _0\"></span>ze in productie of gebr<span class=\"_ _0\"></span>uik te nemen.Kosten v<span class=\"_ _2\"></span>an onderzoek en ontwikk<span class=\"_ _2\"></span>eling in de Agfa-Gev<span class=\"_ _0\"></span>aert Groep betre\ue618<span class=\"_ _0\"></span>en zow<span class=\"_ _0\"></span>el interne onderzoek<span class=\"_ _0\"></span>s- en ontwikk<span class=\"_ _0\"></span>elings<span class=\"ws1\">-</span>activiteiten als v<span class=\"_ _0\"></span>erschillende samenwerking<span class=\"_ _0\"></span>en op het vlak<span class=\"_ _0\"></span> van onder<span class=\"_ _0\"></span>zoek en ontw<span class=\"_ _0\"></span>ikkelin<span class=\"_ _0\"></span>g en allianties met derde partijen.Kosten v<span class=\"_ _2\"></span>an onderzoek en ontwikk<span class=\"_ _0\"></span>eling om<span class=\"_ _0\"></span>vatten,<span class=\"_ _2\"></span> in het bijzonder<span class=\"_ _0\"></span>, de lopende k<span class=\"_ _0\"></span>osten voor<span class=\"_ _0\"></span> de onderzoek<span class=\"_ _0\"></span>s- en ontwikk<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>lingsdepartementen zo<span class=\"_ _0\"></span>als personeelskosten,<span class=\"_ _2\"></span> materiaalkosten en afschrijvin<span class=\"_ _0\"></span>g van <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva alsook<span class=\"_ _0\"></span> de kosten v<span class=\"_ _2\"></span>an labo<span class=\"ws1\">-</span>ratori<span class=\"_ _0\"></span>a, faciliteiten <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> de ontwikke<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an toepassing<span class=\"_ _0\"></span>en, \u2018<span class=\"_ _2\"></span>engineering\u2019<span class=\"_ _0\"></span> en andere departementen die onderz<span class=\"_ _0\"></span>oeks- en ontwikk<span class=\"_ _0\"></span>elingsactiviteiten v<span class=\"_ _0\"></span>errichten, k<span class=\"_ _0\"></span>osten voor<span class=\"_ _2\"></span> het contact met universiteiten en wetenschappelijk<span class=\"_ _0\"></span>e instellingen en de kosten v<span class=\"_ _2\"></span>an onderzoeks- en ontw<span class=\"_ _0\"></span>ikkelings<span class=\"_ _0\"></span>werk v<span class=\"_ _0\"></span>oor r<span class=\"_ _0\"></span>ekening <span class=\"_ _0\"></span>van der<span class=\"_ _0\"></span>den.Onderzoek<span class=\"_ _0\"></span>skosten k<span class=\"_ _0\"></span>unnen niet wor<span class=\"_ _0\"></span>den gea<span class=\"_ _0\"></span>ctiveerd.<span class=\"_ _0\"></span> De voorw<span class=\"_ _0\"></span>aarden v<span class=\"_ _0\"></span>oor activ<span class=\"_ _0\"></span>ering v<span class=\"_ _2\"></span>an ontwikkelingskos<span class=\"_ _0\"></span>ten zijn strikt gede\ue616nieer<span class=\"_ _0\"></span>d: een immaterieel actief kan maar<span class=\"_ _2\"></span> erkend worden,<span class=\"_ _0\"></span> alleen w<span class=\"_ _0\"></span>anneer er<span class=\"_ _0\"></span> redelijk<span class=\"_ _2\"></span>e zekerheid bestaat da<span class=\"_ _0\"></span>t toekomsti<span class=\"ws1\">-</span>ge kasstr<span class=\"_ _0\"></span>omen de boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an het actief kunnen af<span class=\"_ _0\"></span>dekken.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__131": {
   "value": "50.6 Netto\ue61fnancieringslastenFinancieringsbaten (-k<span class=\"_ _2\"></span>osten) \u2013 netto omv<span class=\"_ _0\"></span>atten rente verschuldig<span class=\"_ _2\"></span>d op leningen en ontvang<span class=\"_ _0\"></span>en rente op belegging<span class=\"_ _0\"></span>en. Zij beva<span class=\"_ _0\"></span>tten ontvan<span class=\"_ _0\"></span>gen en betaalde interes<span class=\"_ _0\"></span>ten met betrekking tot elementen opg<span class=\"_ _0\"></span>enomen in de netto \ue616nanci\u00eble schuldpositie<span class=\"_ _0\"></span>. De netto \ue616nanci\u00eble schuldpositie wor<span class=\"_ _2\"></span>dt gede\ue616nieerd als de som v<span class=\"_ _0\"></span>an langlopende en k<span class=\"_ _0\"></span>ortlopende rentedr<span class=\"_ _0\"></span>agende verplich<span class=\"ws1\">-</span>tingen en le<span class=\"_ _0\"></span>aseverplichtingen v<span class=\"_ _0\"></span>erminderd met g<span class=\"_ _0\"></span>eldmiddelen en kasequiv<span class=\"_ _0\"></span>alenten.Overige \ue616nancierin<span class=\"_ _0\"></span>gsbaten (-kos<span class=\"_ _0\"></span>ten) \u2013 netto omv<span class=\"_ _2\"></span>atten: <span class=\"_ _cd\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls60 ws15\">ontvangen en beta<span class=\"_ _0\"></span>alde interesten met betrekkin<span class=\"_ _0\"></span>g tot overig<span class=\"_ _0\"></span>e activa en <span class=\"_ _0\"></span>verplichtingen die g<span class=\"_ _0\"></span>een deel uitmaken <span class=\"_ _0\"></span>van<span class=\"_ _2\"></span> </span></span>de<span class=\"_ _9\"></span> <span class=\"_ _9\"></span>ne<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>\ue616nanci\u00eble schuldpositie zoals de interes<span class=\"_ _0\"></span>t op de nettoverplichting <span class=\"_ _0\"></span>wegens v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en na uitdiensttredin<span class=\"_ _0\"></span>g en de interestcomponent v<span class=\"_ _2\"></span>an ontslagvergoedingen g<span class=\"_ _0\"></span>eheel of gedeelte<span class=\"_ _0\"></span>lijk betaalbaar<span class=\"_ _2\"></span> na twaalf maanden; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">valutak<span class=\"_ _0\"></span>oersverschillen uit niet-oper<span class=\"_ _2\"></span>ationele activiteiten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls8 wscb\">winsten en v<span class=\"_ _0\"></span>erliezen uit de herw<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van deriv<span class=\"_ _2\"></span>aten die een economische indekking zijn van niet-oper<span class=\"_ _2\"></span>ationele <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span></span></span>activiteiten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het ine\ue618ectieve gedeelte <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomafde<span class=\"_ _0\"></span>kkingen die niet-oper<span class=\"_ _0\"></span>ationele activiteiten indekk<span class=\"_ _2\"></span>en;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">bijzondere w<span class=\"_ _2\"></span>aardeverminderingsv<span class=\"_ _0\"></span>erliezen g<span class=\"_ _0\"></span>eboekt op \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws34\">resultaten op de verkoop v<span class=\"_ _2\"></span>an e\ue618ecten beschikbaar voor<span class=\"_ _2\"></span> verkoop;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">herwaarderin<span class=\"_ _0\"></span>g van de uitg<span class=\"_ _0\"></span>estelde v<span class=\"_ _2\"></span>ariabele overnameprijs v<span class=\"_ _2\"></span>an overnames; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">andere niet-operatione<span class=\"_ _0\"></span>le kosten en opbren<span class=\"_ _0\"></span>gsten.</span></span>Inkomsten uit r<span class=\"_ _0\"></span>ente worden pr<span class=\"_ _0\"></span>o ra<span class=\"_ _0\"></span>ta temporis in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen rek<span class=\"_ _0\"></span>ening houdend met het e\ue618ectieve rendement <span class=\"_ _0\"></span>van het actief<span class=\"_ _2\"></span>. Inkomsten uit dividenden <span class=\"_ _0\"></span>worden in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen op de dag dat het dividend <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>ekend.Alle rentelasten en ander<span class=\"_ _0\"></span>e \ue616nancieringskos<span class=\"_ _0\"></span>ten in verband met lenin<span class=\"_ _0\"></span>gen wor<span class=\"_ _0\"></span>den in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>ening opge<span class=\"ws1\">-</span>nomen naarmate z<span class=\"_ _0\"></span>e ontstaan op basis v<span class=\"_ _2\"></span>an de e\ue618ectieve rentemethode<span class=\"_ _0\"></span>. De rentel<span class=\"_ _0\"></span>astcomponent v<span class=\"_ _0\"></span>an de betalingen v<span class=\"_ _0\"></span>oor leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten wor<span class=\"_ _0\"></span>dt in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen op basis v<span class=\"_ _2\"></span>an de e\ue618ectieve rentemethode<span class=\"_ _0\"></span>.De interest op de nettov<span class=\"_ _0\"></span>erplichting weg<span class=\"_ _0\"></span>ens verg<span class=\"_ _0\"></span>oedingen na uitdiensttr<span class=\"_ _0\"></span>eding wor<span class=\"_ _2\"></span>dt berekend door de disconterin<span class=\"_ _0\"></span>gsvoet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt voor<span class=\"_ _0\"></span> de berek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichting toe te passen op de netto<span class=\"_ _0\"></span>verplichting<span class=\"_ _0\"></span>.Zowel de br<span class=\"_ _0\"></span>uto- als nettoverplichting bij aan<span class=\"_ _2\"></span>vang v<span class=\"_ _0\"></span>an de rapporteringsperiode <span class=\"_ _0\"></span>wordt als b<span class=\"_ _0\"></span>asis genomen w<span class=\"_ _2\"></span>aarbij rekening wordt g<span class=\"_ _0\"></span>ehouden met wijziging<span class=\"_ _0\"></span>en in de nettoverplichtin<span class=\"_ _0\"></span>g tijdens de rapporteringsperiode als g<span class=\"_ _0\"></span>evolg v<span class=\"_ _0\"></span>an bijdrag<span class=\"_ _0\"></span>en en uit<span class=\"ws1\">-</span>kering<span class=\"_ _0\"></span>en.De interestcomponent v<span class=\"_ _2\"></span>an langetermijnontslagvergoe<span class=\"_ _0\"></span>dingen omv<span class=\"_ _2\"></span>at de impact v<span class=\"_ _0\"></span>an de afwikkelin<span class=\"_ _0\"></span>g van de <span class=\"_ _0\"></span>verplichting evenals de impa<span class=\"_ _0\"></span>ct van de g<span class=\"_ _0\"></span>ewijzig<span class=\"_ _0\"></span>de disconteringsvoet.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__130": {
   "value": "50.6 Netto\ue61fnancieringslastenFinancieringsbaten (-k<span class=\"_ _2\"></span>osten) \u2013 netto omv<span class=\"_ _0\"></span>atten rente verschuldig<span class=\"_ _2\"></span>d op leningen en ontvang<span class=\"_ _0\"></span>en rente op belegging<span class=\"_ _0\"></span>en. Zij beva<span class=\"_ _0\"></span>tten ontvan<span class=\"_ _0\"></span>gen en betaalde interes<span class=\"_ _0\"></span>ten met betrekking tot elementen opg<span class=\"_ _0\"></span>enomen in de netto \ue616nanci\u00eble schuldpositie<span class=\"_ _0\"></span>. De netto \ue616nanci\u00eble schuldpositie wor<span class=\"_ _2\"></span>dt gede\ue616nieerd als de som v<span class=\"_ _0\"></span>an langlopende en k<span class=\"_ _0\"></span>ortlopende rentedr<span class=\"_ _0\"></span>agende verplich<span class=\"ws1\">-</span>tingen en le<span class=\"_ _0\"></span>aseverplichtingen v<span class=\"_ _0\"></span>erminderd met g<span class=\"_ _0\"></span>eldmiddelen en kasequiv<span class=\"_ _0\"></span>alenten.Overige \ue616nancierin<span class=\"_ _0\"></span>gsbaten (-kos<span class=\"_ _0\"></span>ten) \u2013 netto omv<span class=\"_ _2\"></span>atten: <span class=\"_ _cd\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls60 ws15\">ontvangen en beta<span class=\"_ _0\"></span>alde interesten met betrekkin<span class=\"_ _0\"></span>g tot overig<span class=\"_ _0\"></span>e activa en <span class=\"_ _0\"></span>verplichtingen die g<span class=\"_ _0\"></span>een deel uitmaken <span class=\"_ _0\"></span>van<span class=\"_ _2\"></span> </span></span>de<span class=\"_ _9\"></span> <span class=\"_ _9\"></span>ne<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>\ue616nanci\u00eble schuldpositie zoals de interes<span class=\"_ _0\"></span>t op de nettoverplichting <span class=\"_ _0\"></span>wegens v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en na uitdiensttredin<span class=\"_ _0\"></span>g en de interestcomponent v<span class=\"_ _2\"></span>an ontslagvergoedingen g<span class=\"_ _0\"></span>eheel of gedeelte<span class=\"_ _0\"></span>lijk betaalbaar<span class=\"_ _2\"></span> na twaalf maanden; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">valutak<span class=\"_ _0\"></span>oersverschillen uit niet-oper<span class=\"_ _2\"></span>ationele activiteiten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls8 wscb\">winsten en v<span class=\"_ _0\"></span>erliezen uit de herw<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van deriv<span class=\"_ _2\"></span>aten die een economische indekking zijn van niet-oper<span class=\"_ _2\"></span>ationele <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span></span></span>activiteiten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het ine\ue618ectieve gedeelte <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomafde<span class=\"_ _0\"></span>kkingen die niet-oper<span class=\"_ _0\"></span>ationele activiteiten indekk<span class=\"_ _2\"></span>en;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">bijzondere w<span class=\"_ _2\"></span>aardeverminderingsv<span class=\"_ _0\"></span>erliezen g<span class=\"_ _0\"></span>eboekt op \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws34\">resultaten op de verkoop v<span class=\"_ _2\"></span>an e\ue618ecten beschikbaar voor<span class=\"_ _2\"></span> verkoop;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">herwaarderin<span class=\"_ _0\"></span>g van de uitg<span class=\"_ _0\"></span>estelde v<span class=\"_ _2\"></span>ariabele overnameprijs v<span class=\"_ _2\"></span>an overnames; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">andere niet-operatione<span class=\"_ _0\"></span>le kosten en opbren<span class=\"_ _0\"></span>gsten.</span></span>Inkomsten uit r<span class=\"_ _0\"></span>ente worden pr<span class=\"_ _0\"></span>o ra<span class=\"_ _0\"></span>ta temporis in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen rek<span class=\"_ _0\"></span>ening houdend met het e\ue618ectieve rendement <span class=\"_ _0\"></span>van het actief<span class=\"_ _2\"></span>. Inkomsten uit dividenden <span class=\"_ _0\"></span>worden in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen op de dag dat het dividend <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>ekend.Alle rentelasten en ander<span class=\"_ _0\"></span>e \ue616nancieringskos<span class=\"_ _0\"></span>ten in verband met lenin<span class=\"_ _0\"></span>gen wor<span class=\"_ _0\"></span>den in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>ening opge<span class=\"ws1\">-</span>nomen naarmate z<span class=\"_ _0\"></span>e ontstaan op basis v<span class=\"_ _2\"></span>an de e\ue618ectieve rentemethode<span class=\"_ _0\"></span>. De rentel<span class=\"_ _0\"></span>astcomponent v<span class=\"_ _0\"></span>an de betalingen v<span class=\"_ _0\"></span>oor leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten wor<span class=\"_ _0\"></span>dt in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen op basis v<span class=\"_ _2\"></span>an de e\ue618ectieve rentemethode<span class=\"_ _0\"></span>.De interest op de nettov<span class=\"_ _0\"></span>erplichting weg<span class=\"_ _0\"></span>ens verg<span class=\"_ _0\"></span>oedingen na uitdiensttr<span class=\"_ _0\"></span>eding wor<span class=\"_ _2\"></span>dt berekend door de disconterin<span class=\"_ _0\"></span>gsvoet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt voor<span class=\"_ _0\"></span> de berek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichting toe te passen op de netto<span class=\"_ _0\"></span>verplichting<span class=\"_ _0\"></span>.Zowel de br<span class=\"_ _0\"></span>uto- als nettoverplichting bij aan<span class=\"_ _2\"></span>vang v<span class=\"_ _0\"></span>an de rapporteringsperiode <span class=\"_ _0\"></span>wordt als b<span class=\"_ _0\"></span>asis genomen w<span class=\"_ _2\"></span>aarbij rekening wordt g<span class=\"_ _0\"></span>ehouden met wijziging<span class=\"_ _0\"></span>en in de nettoverplichtin<span class=\"_ _0\"></span>g tijdens de rapporteringsperiode als g<span class=\"_ _0\"></span>evolg v<span class=\"_ _0\"></span>an bijdrag<span class=\"_ _0\"></span>en en uit<span class=\"ws1\">-</span>kering<span class=\"_ _0\"></span>en.De interestcomponent v<span class=\"_ _2\"></span>an langetermijnontslagvergoe<span class=\"_ _0\"></span>dingen omv<span class=\"_ _2\"></span>at de impact v<span class=\"_ _0\"></span>an de afwikkelin<span class=\"_ _0\"></span>g van de <span class=\"_ _0\"></span>verplichting evenals de impa<span class=\"_ _0\"></span>ct van de g<span class=\"_ _0\"></span>ewijzig<span class=\"_ _0\"></span>de disconteringsvoet.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__129": {
   "value": "50.6 Netto\ue61fnancieringslastenFinancieringsbaten (-k<span class=\"_ _2\"></span>osten) \u2013 netto omv<span class=\"_ _0\"></span>atten rente verschuldig<span class=\"_ _2\"></span>d op leningen en ontvang<span class=\"_ _0\"></span>en rente op belegging<span class=\"_ _0\"></span>en. Zij beva<span class=\"_ _0\"></span>tten ontvan<span class=\"_ _0\"></span>gen en betaalde interes<span class=\"_ _0\"></span>ten met betrekking tot elementen opg<span class=\"_ _0\"></span>enomen in de netto \ue616nanci\u00eble schuldpositie<span class=\"_ _0\"></span>. De netto \ue616nanci\u00eble schuldpositie wor<span class=\"_ _2\"></span>dt gede\ue616nieerd als de som v<span class=\"_ _0\"></span>an langlopende en k<span class=\"_ _0\"></span>ortlopende rentedr<span class=\"_ _0\"></span>agende verplich<span class=\"ws1\">-</span>tingen en le<span class=\"_ _0\"></span>aseverplichtingen v<span class=\"_ _0\"></span>erminderd met g<span class=\"_ _0\"></span>eldmiddelen en kasequiv<span class=\"_ _0\"></span>alenten.Overige \ue616nancierin<span class=\"_ _0\"></span>gsbaten (-kos<span class=\"_ _0\"></span>ten) \u2013 netto omv<span class=\"_ _2\"></span>atten: <span class=\"_ _cd\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls60 ws15\">ontvangen en beta<span class=\"_ _0\"></span>alde interesten met betrekkin<span class=\"_ _0\"></span>g tot overig<span class=\"_ _0\"></span>e activa en <span class=\"_ _0\"></span>verplichtingen die g<span class=\"_ _0\"></span>een deel uitmaken <span class=\"_ _0\"></span>van<span class=\"_ _2\"></span> </span></span>de<span class=\"_ _9\"></span> <span class=\"_ _9\"></span>ne<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>t<span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>\ue616nanci\u00eble schuldpositie zoals de interes<span class=\"_ _0\"></span>t op de nettoverplichting <span class=\"_ _0\"></span>wegens v<span class=\"_ _0\"></span>ergoeding<span class=\"_ _0\"></span>en na uitdiensttredin<span class=\"_ _0\"></span>g en de interestcomponent v<span class=\"_ _2\"></span>an ontslagvergoedingen g<span class=\"_ _0\"></span>eheel of gedeelte<span class=\"_ _0\"></span>lijk betaalbaar<span class=\"_ _2\"></span> na twaalf maanden; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">valutak<span class=\"_ _0\"></span>oersverschillen uit niet-oper<span class=\"_ _2\"></span>ationele activiteiten;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ls8 wscb\">winsten en v<span class=\"_ _0\"></span>erliezen uit de herw<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van deriv<span class=\"_ _2\"></span>aten die een economische indekking zijn van niet-oper<span class=\"_ _2\"></span>ationele <span class=\"_ _54\"></span><span class=\"ls1 ws1\"> </span></span></span>activiteiten; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">het ine\ue618ectieve gedeelte <span class=\"_ _0\"></span>van kass<span class=\"_ _0\"></span>troomafde<span class=\"_ _0\"></span>kkingen die niet-oper<span class=\"_ _0\"></span>ationele activiteiten indekk<span class=\"_ _2\"></span>en;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">bijzondere w<span class=\"_ _2\"></span>aardeverminderingsv<span class=\"_ _0\"></span>erliezen g<span class=\"_ _0\"></span>eboekt op \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws34\">resultaten op de verkoop v<span class=\"_ _2\"></span>an e\ue618ecten beschikbaar voor<span class=\"_ _2\"></span> verkoop;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">herwaarderin<span class=\"_ _0\"></span>g van de uitg<span class=\"_ _0\"></span>estelde v<span class=\"_ _2\"></span>ariabele overnameprijs v<span class=\"_ _2\"></span>an overnames; en</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">andere niet-operatione<span class=\"_ _0\"></span>le kosten en opbren<span class=\"_ _0\"></span>gsten.</span></span>Inkomsten uit r<span class=\"_ _0\"></span>ente worden pr<span class=\"_ _0\"></span>o ra<span class=\"_ _0\"></span>ta temporis in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen rek<span class=\"_ _0\"></span>ening houdend met het e\ue618ectieve rendement <span class=\"_ _0\"></span>van het actief<span class=\"_ _2\"></span>. Inkomsten uit dividenden <span class=\"_ _0\"></span>worden in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen op de dag dat het dividend <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>ekend.Alle rentelasten en ander<span class=\"_ _0\"></span>e \ue616nancieringskos<span class=\"_ _0\"></span>ten in verband met lenin<span class=\"_ _0\"></span>gen wor<span class=\"_ _0\"></span>den in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>ening opge<span class=\"ws1\">-</span>nomen naarmate z<span class=\"_ _0\"></span>e ontstaan op basis v<span class=\"_ _2\"></span>an de e\ue618ectieve rentemethode<span class=\"_ _0\"></span>. De rentel<span class=\"_ _0\"></span>astcomponent v<span class=\"_ _0\"></span>an de betalingen v<span class=\"_ _0\"></span>oor leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten wor<span class=\"_ _0\"></span>dt in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen op basis v<span class=\"_ _2\"></span>an de e\ue618ectieve rentemethode<span class=\"_ _0\"></span>.De interest op de nettov<span class=\"_ _0\"></span>erplichting weg<span class=\"_ _0\"></span>ens verg<span class=\"_ _0\"></span>oedingen na uitdiensttr<span class=\"_ _0\"></span>eding wor<span class=\"_ _2\"></span>dt berekend door de disconterin<span class=\"_ _0\"></span>gsvoet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt voor<span class=\"_ _0\"></span> de berek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de contante w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de brutoverplichting toe te passen op de netto<span class=\"_ _0\"></span>verplichting<span class=\"_ _0\"></span>.Zowel de br<span class=\"_ _0\"></span>uto- als nettoverplichting bij aan<span class=\"_ _2\"></span>vang v<span class=\"_ _0\"></span>an de rapporteringsperiode <span class=\"_ _0\"></span>wordt als b<span class=\"_ _0\"></span>asis genomen w<span class=\"_ _2\"></span>aarbij rekening wordt g<span class=\"_ _0\"></span>ehouden met wijziging<span class=\"_ _0\"></span>en in de nettoverplichtin<span class=\"_ _0\"></span>g tijdens de rapporteringsperiode als g<span class=\"_ _0\"></span>evolg v<span class=\"_ _0\"></span>an bijdrag<span class=\"_ _0\"></span>en en uit<span class=\"ws1\">-</span>kering<span class=\"_ _0\"></span>en.De interestcomponent v<span class=\"_ _2\"></span>an langetermijnontslagvergoe<span class=\"_ _0\"></span>dingen omv<span class=\"_ _2\"></span>at de impact v<span class=\"_ _0\"></span>an de afwikkelin<span class=\"_ _0\"></span>g van de <span class=\"_ _0\"></span>verplichting evenals de impa<span class=\"_ _0\"></span>ct van de g<span class=\"_ _0\"></span>ewijzig<span class=\"_ _0\"></span>de disconteringsvoet.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__133": {
   "value": "50.<span class=\"_ _2\"></span>7 <span class=\"_ _0\"></span>Winstbelastingen en overige belastingenDe winstbel<span class=\"_ _0\"></span>astingen om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>tten de over<span class=\"_ _0\"></span> het boekjaar<span class=\"_ _0\"></span> verschuldig<span class=\"_ _0\"></span>de en verre<span class=\"_ _0\"></span>kenbar<span class=\"_ _0\"></span>e belasting<span class=\"_ _0\"></span>en en de uitgestelde belas<span class=\"_ _0\"></span>tingen.Beide belasting<span class=\"_ _0\"></span>en worden in de <span class=\"_ _0\"></span>winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g geboek<span class=\"_ _0\"></span>t behalve in die g<span class=\"_ _0\"></span>evallen w<span class=\"_ _2\"></span>aar het bestanddelen betr<span class=\"_ _0\"></span>eft die deel uitmaken <span class=\"_ _0\"></span>van de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resultaten. In dit laats<span class=\"_ _0\"></span>te gev<span class=\"_ _0\"></span>al verloopt de opname <span class=\"_ _0\"></span>via de niet-ger<span class=\"_ _0\"></span>ealiseerde resultaten of in het gev<span class=\"_ _2\"></span>al van bedrijfscombina<span class=\"_ _0\"></span>ties wa<span class=\"_ _0\"></span>arbij de opname verloopt v<span class=\"_ _0\"></span>ia goodwil.Bij de bepaling v<span class=\"_ _2\"></span>an de over het boekj<span class=\"_ _0\"></span>aar v<span class=\"_ _0\"></span>erschuldigde en v<span class=\"_ _0\"></span>errekenb<span class=\"_ _0\"></span>are w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en en uitgestelde w<span class=\"_ _0\"></span>instbelasting<span class=\"_ _0\"></span>en houdt de Groep rek<span class=\"_ _2\"></span>ening met het e\ue618ect van onze<span class=\"_ _0\"></span>kere bel<span class=\"_ _0\"></span>astingposities en de vr<span class=\"_ _0\"></span>aag of er nog <span class=\"_ _0\"></span>verder<span class=\"_ _0\"></span>e belastingen en r<span class=\"_ _0\"></span>ente verschuldigd zijn.Overige bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen en schulden hebben betre<span class=\"_ _0\"></span>kking op overig<span class=\"_ _0\"></span>e belastingen z<span class=\"_ _0\"></span>oals B<span class=\"_ _2\"></span>T<span class=\"_ _9\"></span>W<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span> onroerend goe<span class=\"_ _0\"></span>d belasting en andere indirecte bel<span class=\"_ _0\"></span>astingen.<span class=\"_ _0\"></span> Ze wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan kostprijs.<span class=\"_ _0\"></span> Overige be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>orden gecompenseerd in de b<span class=\"_ _0\"></span>alans w<span class=\"_ _0\"></span>anneer z<span class=\"_ _0\"></span>e geheven <span class=\"_ _0\"></span>worden door<span class=\"_ _2\"></span> dezelfde belastin<span class=\"_ _0\"></span>gautoriteit en afgelos<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>den op een net<span class=\"ws1\">-</span>tobasis en er<span class=\"_ _0\"></span> een wettelijk r<span class=\"_ _0\"></span>echt is om deze te compenser<span class=\"_ _0\"></span>en.50.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.1 V<span class=\"_ _2\"></span>erschuldigde <span class=\"_ _9\"></span>winstbelastingenOnder de o<span class=\"_ _0\"></span>ver <span class=\"_ _0\"></span>de verslagperiode v<span class=\"_ _0\"></span>erschuldigde en v<span class=\"_ _0\"></span>errekenb<span class=\"_ _0\"></span>are belastin<span class=\"_ _0\"></span>gen vers<span class=\"_ _0\"></span>taat men deze <span class=\"_ _0\"></span>die drukken op de \ue616scale winst v<span class=\"_ _2\"></span>an het boekjaar<span class=\"_ _2\"></span>, berekend teg<span class=\"_ _0\"></span>en de belastingtariev<span class=\"_ _0\"></span>en die van kr<span class=\"_ _2\"></span>acht zijn op de balansdatum, ev<span class=\"_ _0\"></span>enals de aanpassin<span class=\"ws1\">-</span>gen aan de belas<span class=\"_ _0\"></span>tingen die verschuldig<span class=\"_ _2\"></span>d zijn over de v<span class=\"_ _0\"></span>orige boekjaren.<span class=\"_ _2\"></span> Bijkomende winstbelastin<span class=\"_ _0\"></span>gen die ontstaan uit de uitkering v<span class=\"_ _2\"></span>an dividenden worden g<span class=\"_ _0\"></span>eboekt op hetz<span class=\"_ _0\"></span>elfde moment als de v<span class=\"_ _0\"></span>erplichting voor<span class=\"_ _0\"></span> uitbetaling v<span class=\"_ _2\"></span>an het desbetre\ue618ende dividend. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>erschuldigde winstbe<span class=\"_ _0\"></span>lastingen met betr<span class=\"_ _0\"></span>ekking tot de lopende en voor<span class=\"_ _0\"></span>gaande perioden, v<span class=\"_ _0\"></span>oor z<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span> deze nog onbetaald zijn, w<span class=\"_ _0\"></span>orden erk<span class=\"_ _0\"></span>end als schulden. Ing<span class=\"_ _0\"></span>eval het r<span class=\"_ _0\"></span>eeds betaalde bedr<span class=\"_ _0\"></span>ag aan winstbe<span class=\"_ _0\"></span>lastingen gr<span class=\"_ _0\"></span>oter is dan het v<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>schuldigde bedr<span class=\"_ _2\"></span>ag voor die perioden, d<span class=\"_ _0\"></span>an wordt dit o<span class=\"_ _0\"></span>verschot gepr<span class=\"_ _0\"></span>esenteerd als een actief<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__132": {
   "value": "Overige bel<span class=\"_ _0\"></span>astingvorderin<span class=\"_ _0\"></span>gen en schulden hebben betre<span class=\"_ _0\"></span>kking op overig<span class=\"_ _0\"></span>e belastingen z<span class=\"_ _0\"></span>oals B<span class=\"_ _2\"></span>T<span class=\"_ _9\"></span>W<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span> onroerend goe<span class=\"_ _0\"></span>d belasting en andere indirecte bel<span class=\"_ _0\"></span>astingen.<span class=\"_ _0\"></span> Ze wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan kostprijs.<span class=\"_ _0\"></span> Overige be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>deringen en schulden w<span class=\"_ _0\"></span>orden gecompenseerd in de b<span class=\"_ _0\"></span>alans w<span class=\"_ _0\"></span>anneer z<span class=\"_ _0\"></span>e geheven <span class=\"_ _0\"></span>worden door<span class=\"_ _2\"></span> dezelfde belastin<span class=\"_ _0\"></span>gautoriteit en afgelos<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>den op een net<span class=\"ws1\">-</span>tobasis en er<span class=\"_ _0\"></span> een wettelijk r<span class=\"_ _0\"></span>echt is om deze te compenser<span class=\"_ _0\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__134": {
   "value": "50.<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>.2 Uitgestelde winstb<span class=\"_ _9\"></span>elastingenDe uitgestelde bel<span class=\"_ _0\"></span>astingen w<span class=\"_ _0\"></span>orden bere<span class=\"_ _0\"></span>kend volg<span class=\"_ _0\"></span>ens de \u2018b<span class=\"_ _0\"></span>alance sheet\u2019<span class=\"_ _2\"></span>-methode en komen v<span class=\"_ _0\"></span>ooral v<span class=\"_ _0\"></span>oort uit de verschillen tussen de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an activa en verplichting<span class=\"_ _0\"></span>en in de balans en de \ue616scale boek<span class=\"_ _2\"></span>waarde erv<span class=\"_ _2\"></span>an (tijdelijke verschillen<span class=\"_ _0\"></span>).Er w<span class=\"_ _0\"></span>ordt echter<span class=\"_ _0\"></span> geen re<span class=\"_ _0\"></span>kening ge<span class=\"_ _0\"></span>houden met de volgende v<span class=\"_ _0\"></span>erschillen: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">belastbare <span class=\"_ _0\"></span>verschillen bij de eerste opname v<span class=\"_ _2\"></span>an goodwill;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws1f\">de eerste opname v<span class=\"_ _0\"></span>an een actief of verplichting in een tr<span class=\"_ _0\"></span>ansactie die geen bedrijfscombina<span class=\"_ _0\"></span>tie is en op het moment van de </span></span>transactie g<span class=\"_ _0\"></span>een invloed heef<span class=\"_ _0\"></span>t op de winst v<span class=\"_ _0\"></span>\u00f3\u00f3r bel<span class=\"_ _0\"></span>asting of op de \ue616scale winst (het \ue616scale v<span class=\"_ _0\"></span>erlies); en <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws2f\"> tijdelijke verschillen met betr<span class=\"_ _0\"></span>ekking tot inv<span class=\"_ _0\"></span>esteringen in dochter<span class=\"_ _0\"></span>ondernemingen in de mate d<span class=\"_ _0\"></span>at zij w<span class=\"_ _0\"></span>aarschijnlijk niet </span></span>zullen afgew<span class=\"_ _0\"></span>ikkeld w<span class=\"_ _0\"></span>orden in de nabije toe<span class=\"_ _0\"></span>komst.Het bedrag <span class=\"_ _0\"></span>van de uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gen is geb<span class=\"_ _0\"></span>aseerd op de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en met betrekking tot de re<span class=\"_ _2\"></span>alisatie van de boek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de activa en verplichting<span class=\"_ _0\"></span>en, w<span class=\"_ _2\"></span>aarbij gebruik w<span class=\"_ _0\"></span>ordt gem<span class=\"_ _0\"></span>aakt v<span class=\"_ _2\"></span>an de belastingtarieven (en de bel<span class=\"_ _0\"></span>astingwetge<span class=\"ws1\">-</span>ving) wa<span class=\"_ _0\"></span>arvan het wetg<span class=\"_ _0\"></span>evingspr<span class=\"_ _0\"></span>oces (materieel) is afgesloten op de b<span class=\"_ _0\"></span>alansdatum.<span class=\"_ _0\"></span> Een uitgestelde be<span class=\"_ _0\"></span>lastingvor<span class=\"_ _0\"></span>dering wordt enk<span class=\"_ _2\"></span>el opgenomen in de balans indien het voldoende z<span class=\"_ _0\"></span>eker<span class=\"_ _0\"></span> is dat de verr<span class=\"_ _0\"></span>ekenb<span class=\"_ _0\"></span>are tijdelijk<span class=\"_ _0\"></span>e verschillen,<span class=\"_ _0\"></span> de onge<span class=\"ws1\">-</span>bruikte bel<span class=\"_ _0\"></span>astingfaciliteiten en de ong<span class=\"_ _0\"></span>ebruik<span class=\"_ _0\"></span>te voorwa<span class=\"_ _0\"></span>artse verliescompensatie in de toek<span class=\"_ _0\"></span>omst met \ue616scale wins<span class=\"_ _0\"></span>ten kunnen worden <span class=\"_ _0\"></span>verrek<span class=\"_ _0\"></span>end. Uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den verminderd n<span class=\"_ _0\"></span>aarmate het niet lang<span class=\"_ _0\"></span>er w<span class=\"_ _2\"></span>aarschijnlijk is dat de belastingbesp<span class=\"_ _0\"></span>aring zal kunnen <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>d. Uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gvordering<span class=\"_ _0\"></span>en en -schulden wor<span class=\"_ _0\"></span>den gecompen<span class=\"ws1\">-</span>seerd in de bal<span class=\"_ _0\"></span>ans indien de entiteit een wettelijk r<span class=\"_ _0\"></span>echt heeft om verschuldig<span class=\"_ _0\"></span>de winstbe<span class=\"_ _0\"></span>lastingen netto af te re<span class=\"_ _0\"></span>kenen en indien de uitgestelde bel<span class=\"_ _0\"></span>astingbedr<span class=\"_ _0\"></span>agen gehev<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den door dez<span class=\"_ _0\"></span>elfde bel<span class=\"_ _0\"></span>astingsautoriteit en de entiteit de intentie heeft om de vor<span class=\"_ _0\"></span>dering en de verplichting op hetz<span class=\"_ _0\"></span>elfde moment te innen en te betalen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__135": {
   "value": "50.8 Goodwill en immateri\u00eble activa met een onb<span class=\"_ _9\"></span>epaalde gebruiksduur Goodwill wor<span class=\"_ _2\"></span>dt na eerste opname gewa<span class=\"_ _0\"></span>ardeerd teg<span class=\"_ _0\"></span>en kostprijs,<span class=\"_ _0\"></span> verminder<span class=\"_ _0\"></span>d met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span><span class=\"ws1\">-</span>minderingsv<span class=\"_ _0\"></span>erliezen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor ge<span class=\"_ _2\"></span>associeerde deelnemingen die v<span class=\"_ _0\"></span>olgens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d, w<span class=\"_ _0\"></span>ordt het bedrag <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>oodwill opgenomen in de boek<span class=\"_ _2\"></span>waarde <span class=\"_ _0\"></span>van de in<span class=\"_ _0\"></span>vestering<span class=\"_ _2\"></span>. Eventuele bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>liezen w<span class=\"_ _0\"></span>orden eveneens opg<span class=\"_ _0\"></span>enomen in de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de geassocieerde deelnemin<span class=\"_ _0\"></span>g.Immateri\u00eble activ<span class=\"_ _2\"></span>a met een onbepaalde gebruiksduur<span class=\"_ _2\"></span>, z<span class=\"_ _0\"></span>oals handelsnamen,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan kos<span class=\"_ _0\"></span>tprijs verminderd met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen. Imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a met onbepaalde ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den niet afgeschrev<span class=\"_ _0\"></span>en. Zij <span class=\"_ _0\"></span>worden j<span class=\"_ _0\"></span>aarlijks op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g getoetst en elk<span class=\"_ _0\"></span>e keer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> een aanwijzing bestaat dat zij mog<span class=\"_ _0\"></span>elijk een bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering hebben ondergaan.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__136": {
   "value": "Goodwill wor<span class=\"_ _2\"></span>dt na eerste opname gewa<span class=\"_ _0\"></span>ardeerd teg<span class=\"_ _0\"></span>en kostprijs,<span class=\"_ _0\"></span> verminder<span class=\"_ _0\"></span>d met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span><span class=\"ws1\">-</span>minderingsv<span class=\"_ _0\"></span>erliezen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oor ge<span class=\"_ _2\"></span>associeerde deelnemingen die v<span class=\"_ _0\"></span>olgens de \u2018<span class=\"_ _2\"></span>equity\u2019<span class=\"_ _2\"></span>-methode wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d, w<span class=\"_ _0\"></span>ordt het bedrag <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>oodwill opgenomen in de boek<span class=\"_ _2\"></span>waarde <span class=\"_ _0\"></span>van de in<span class=\"_ _0\"></span>vestering<span class=\"_ _2\"></span>. Eventuele bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>liezen w<span class=\"_ _0\"></span>orden eveneens opg<span class=\"_ _0\"></span>enomen in de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de geassocieerde deelnemin<span class=\"_ _0\"></span>g.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__137-1": {
   "value": "Immateri\u00eble activ<span class=\"_ _2\"></span>a met een onbepaalde gebruiksduur<span class=\"_ _2\"></span>, z<span class=\"_ _0\"></span>oals handelsnamen,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan kos<span class=\"_ _0\"></span>tprijs verminderd met gea<span class=\"_ _0\"></span>ccumuleerde bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlie<span class=\"_ _0\"></span>zen. Imm<span class=\"_ _0\"></span>ateri\u00eble activ<span class=\"_ _0\"></span>a met onbepaalde ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den niet afgeschrev<span class=\"_ _0\"></span>en. Zij <span class=\"_ _0\"></span>worden j<span class=\"_ _0\"></span>aarlijks op bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>g getoetst en elk<span class=\"_ _0\"></span>e keer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> een aanwijzing bestaat dat zij mog<span class=\"_ _0\"></span>elijk een bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering hebben ondergaan.50.9 Immateri\u00eble activa met beperkte gebruiksduur50.9.<span class=\"_ _2\"></span>1 Opname en waarderingImmateri\u00eble v<span class=\"_ _2\"></span>aste activa met beperk<span class=\"_ _0\"></span>te gebruiksduur<span class=\"_ _2\"></span> worden gew<span class=\"_ _2\"></span>aardeerd aan k<span class=\"_ _0\"></span>ostprijs verminder<span class=\"_ _0\"></span>d met gea<span class=\"_ _0\"></span>ccumuleerde afschrijvingen en g<span class=\"_ _0\"></span>eaccumuleer<span class=\"_ _0\"></span>de bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en.Kosten v<span class=\"_ _2\"></span>an onderzoek en ontwikk<span class=\"_ _2\"></span>eling worden als een k<span class=\"_ _0\"></span>ost in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening opgenomen in de periode w<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span>in zij wor<span class=\"_ _0\"></span>den gemaak<span class=\"_ _0\"></span>t, met uitzonderin<span class=\"_ _0\"></span>g voor<span class=\"_ _0\"></span> bepaalde kos<span class=\"_ _0\"></span>ten van ont<span class=\"_ _0\"></span>wikke<span class=\"_ _0\"></span>ling,<span class=\"_ _0\"></span> welk<span class=\"_ _0\"></span>e op de balans w<span class=\"_ _0\"></span>orden opgenomen wanneer<span class=\"_ _2\"></span> het waarschijnlijk is d<span class=\"_ _0\"></span>at het ontwikk<span class=\"_ _0\"></span>elingsproject een succes zal zijn en <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> aan bepaalde voorw<span class=\"_ _0\"></span>aarden is voldaan z<span class=\"_ _0\"></span>oals technische uitvoerb<span class=\"_ _0\"></span>aarheid en het kunnen a<span class=\"_ _0\"></span>antonen dat het ontwikk<span class=\"_ _0\"></span>elingsproject w<span class=\"_ _2\"></span>aarschijnlijke toekom<span class=\"ws1\">-</span>stige economische v<span class=\"_ _0\"></span>oordelen zal gener<span class=\"_ _0\"></span>eren.<span class=\"_ _0\"></span> Kosten v<span class=\"_ _2\"></span>an ontwikkeling opgenomen op de b<span class=\"_ _0\"></span>alans wor<span class=\"_ _0\"></span>den afgeschrev<span class=\"_ _0\"></span>en op een system<span class=\"_ _0\"></span>atische manier o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> hun geschatte g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _2\"></span>.In over<span class=\"_ _0\"></span>eenstemming met IFRS 3 <span class=\"ff11 ws1\">Bedrijfscomb<span class=\"_ _0\"></span>inaties<span class=\"ff1 ws21\"> is de k<span class=\"_ _0\"></span>ostprijs v<span class=\"_ _2\"></span>an een immaterieel actief verworven in een bedrijfs<span class=\"ws1\">-</span></span></span>combinatie de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van het immaterieel actief op o<span class=\"_ _0\"></span>vernamedatum.<span class=\"_ _2\"></span> De re\u00eble waar<span class=\"_ _2\"></span>de van een immaterieel actief weerspiegelt de m<span class=\"_ _0\"></span>arktverw<span class=\"_ _2\"></span>achtingen over<span class=\"_ _0\"></span> de w<span class=\"_ _0\"></span>aarschijnlijkheid dat toek<span class=\"_ _0\"></span>omstige economische v<span class=\"_ _0\"></span>oordelen,<span class=\"_ _0\"></span> verva<span class=\"_ _0\"></span>t in het actief,<span class=\"_ _2\"></span> naar de entiteit zullen toevloeien.50.9.2 Uitgaven na eerste opnameUitgav<span class=\"_ _0\"></span>en na eerste opname wor<span class=\"_ _2\"></span>den onmiddellijk in de winst- en verliesr<span class=\"_ _0\"></span>ekening opg<span class=\"_ _0\"></span>enomen. Ze w<span class=\"_ _0\"></span>orden echter<span class=\"_ _0\"></span> wel g<span class=\"_ _0\"></span>eac<span class=\"ws1\">-</span>tiveerd indien z<span class=\"_ _0\"></span>e resulteren in een <span class=\"_ _0\"></span>verhoging v<span class=\"_ _2\"></span>an het toekomstig economisch nut v<span class=\"_ _0\"></span>an de respectieve ma<span class=\"_ _0\"></span>teri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a.50.9.3 AfschrijvingenImmateri\u00eble activ<span class=\"_ _2\"></span>a met een beperkte gebruiksduur<span class=\"_ _2\"></span>, z<span class=\"_ _0\"></span>oals verworven technologie en kl<span class=\"_ _0\"></span>antenrelaties w<span class=\"_ _0\"></span>orden afg<span class=\"_ _0\"></span>eschreven vo<span class=\"_ _0\"></span>lg<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> lineair<span class=\"_ _0\"></span>e methode over<span class=\"_ _2\"></span> de geschatte gebruiksduur<span class=\"_ _2\"></span>, o<span class=\"_ _0\"></span>ver het alg<span class=\"_ _0\"></span>emeen een periode v<span class=\"_ _0\"></span>an vijf tot vijf<span class=\"_ _0\"></span>tien jaar<span class=\"_ _2\"></span>. Afschrijvingsmethode<span class=\"_ _2\"></span>, gebruiksduur<span class=\"_ _0\"></span> en restw<span class=\"_ _2\"></span>aarde wor<span class=\"_ _0\"></span>den op rapporteringsd<span class=\"_ _0\"></span>atum telkens opnieuw<span class=\"_ _0\"></span> beoordeeld en<span class=\"_ _0\"></span> ind<span class=\"_ _9\"></span>ien<span class=\"_ _9\"></span> nodig aangepast.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__139-1": {
   "value": "50.9.3 AfschrijvingenImmateri\u00eble activ<span class=\"_ _2\"></span>a met een beperkte gebruiksduur<span class=\"_ _2\"></span>, z<span class=\"_ _0\"></span>oals verworven technologie en kl<span class=\"_ _0\"></span>antenrelaties w<span class=\"_ _0\"></span>orden afg<span class=\"_ _0\"></span>eschreven vo<span class=\"_ _0\"></span>lg<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> lineair<span class=\"_ _0\"></span>e methode over<span class=\"_ _2\"></span> de geschatte gebruiksduur<span class=\"_ _2\"></span>, o<span class=\"_ _0\"></span>ver het alg<span class=\"_ _0\"></span>emeen een periode v<span class=\"_ _0\"></span>an vijf tot vijf<span class=\"_ _0\"></span>tien jaar<span class=\"_ _2\"></span>. Afschrijvingsmethode<span class=\"_ _2\"></span>, gebruiksduur<span class=\"_ _0\"></span> en restw<span class=\"_ _2\"></span>aarde wor<span class=\"_ _0\"></span>den op rapporteringsd<span class=\"_ _0\"></span>atum telkens opnieuw<span class=\"_ _0\"></span> beoordeeld en<span class=\"_ _0\"></span> ind<span class=\"_ _9\"></span>ien<span class=\"_ _9\"></span> nodig aangepast.50.<span class=\"_ _2\"></span>10.3 AfschrijvingenMateri\u00eble v<span class=\"_ _2\"></span>aste activa wor<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>anaf datum v<span class=\"_ _2\"></span>an ingebruikname afgeschr<span class=\"_ _0\"></span>even volg<span class=\"_ _0\"></span>ens de lineaire methode o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de gebruiks<span class=\"ws1\">-</span>duur v<span class=\"_ _2\"></span>an het actief. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oor materi\u00eble <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva aan<span class=\"_ _0\"></span>gehouden op grond <span class=\"_ _0\"></span>van le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomsten stemt de afschrijv<span class=\"_ _0\"></span>ingspe<span class=\"ws1\">-</span>riode over<span class=\"_ _0\"></span>een met de gebruiksduur<span class=\"_ _2\"></span> of met de looptijd van de leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omst, indien k<span class=\"_ _0\"></span>orter<span class=\"_ _2\"></span>.De geschatte g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de respectieve activ<span class=\"_ _2\"></span>a is de volgende:Gebouwen<span class=\"_ _2db\"> </span>\ue61f\ue61e tot \ue618\ue61e jaar\ue610Andere bouwwerken <span class=\"_ _1d6\"> </span>\ue61d\ue61e tot \ue61f\ue61e jaar\ue610Bedrijfsinstallaties<span class=\"_ _28c\"> </span>\ue617 tot \ue61f\ue61e jaar\ue610Machines en uitrusting <span class=\"_ _21c\"> </span>\ue617 tot \ue61d\ue61f jaar\ue610Laboratorium- en onderzoekinstallaties <span class=\"_ _2a3\"> </span>\ue61a tot \ue618 jaar\ue610Rollend materieel<span class=\"_ _232\"> </span>\ue616 tot \ue61c jaar\ue610Computermaterieel<span class=\"_ _2e3\"> </span>\ue61a tot \ue618 jaar\ue610Bedrijfs- en kantooruitrusting <span class=\"_ _1a5\"> </span>\ue616 tot \ue61d\ue61e jaarDe afschrijvingsperiode<span class=\"_ _2\"></span>, economische levensduur en r<span class=\"_ _0\"></span>estw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an vaste activ<span class=\"_ _2\"></span>a worden op gereg<span class=\"_ _0\"></span>elde tijdstippen ge\u00ebv<span class=\"_ _2\"></span>alu<span class=\"ws1\">-</span>eerd en aang<span class=\"_ _0\"></span>epast indien nodig<span class=\"_ _0\"></span>.V<span class=\"_ _2\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop w<span class=\"_ _0\"></span>orden niet lang<span class=\"_ _0\"></span>er afg<span class=\"_ _0\"></span>eschreven.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__141": {
   "value": "50.<span class=\"_ _2\"></span>10 Materi\u00eble vaste activa50.<span class=\"_ _2\"></span>10.1 Opname en waarderingDe materi\u00eble v<span class=\"_ _2\"></span>aste activa w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aardeerd tegen k<span class=\"_ _0\"></span>ostprijs, <span class=\"_ _0\"></span>verminderd met g<span class=\"_ _0\"></span>eaccumuleer<span class=\"_ _0\"></span>de afschrijvingen en g<span class=\"_ _0\"></span>eaccu-muleerde bijzonder<span class=\"_ _0\"></span>e waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en.De kostprijs v<span class=\"_ _2\"></span>an een materieel v<span class=\"_ _0\"></span>ast actief omv<span class=\"_ _2\"></span>at: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">de aankoopprijs, met inbegrip <span class=\"_ _0\"></span>van in<span class=\"_ _0\"></span>voerrechten en niet af<span class=\"_ _0\"></span>trekbar<span class=\"_ _0\"></span>e belastingen op de a<span class=\"_ _0\"></span>ankopen;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws35\">alle rechtstreek<span class=\"_ _0\"></span>s toerekenb<span class=\"_ _0\"></span>are k<span class=\"_ _0\"></span>osten om het actief op de locatie en in de staat te krijg<span class=\"_ _0\"></span>en die noodzakelijk is om te f<span class=\"_ _0\"></span>unc<span class=\"ws1\">-</span></span></span>tioneren op de door<span class=\"_ _0\"></span> het management beoog<span class=\"_ _0\"></span>de wijze; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsd0\">de eerste schatting v<span class=\"_ _2\"></span>an de kosten van ontm<span class=\"_ _0\"></span>anteling en verwijdering <span class=\"_ _0\"></span>van het actief<span class=\"_ _2\"></span>, en van het hers<span class=\"_ _0\"></span>tel v<span class=\"_ _0\"></span>an het terrein w<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span> </span></span>het actief zich bevindt; de verplichtin<span class=\"_ _0\"></span>g hiervoor w<span class=\"_ _0\"></span>ordt door<span class=\"_ _0\"></span> de entiteit aangega<span class=\"_ _0\"></span>an wanneer<span class=\"_ _2\"></span> het actief wordt verkr<span class=\"_ _0\"></span>egen, of ontstaat als gev<span class=\"_ _0\"></span>olg van het g<span class=\"_ _0\"></span>ebruik g<span class=\"_ _0\"></span>edurende een bepa<span class=\"_ _0\"></span>alde periode voor<span class=\"_ _0\"></span> andere doeleinden dan de productie <span class=\"_ _0\"></span>van voorr<span class=\"_ _0\"></span>aden tijdens die periode; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">geactiv<span class=\"_ _0\"></span>eerde \ue616nancieringsk<span class=\"_ _0\"></span>osten.</span></span>V<span class=\"_ _2\"></span>oor zelfv<span class=\"_ _0\"></span>ervaar<span class=\"_ _0\"></span>digde materi\u00eble <span class=\"_ _0\"></span>vas<span class=\"_ _0\"></span>te activa om<span class=\"_ _2\"></span>vatten de rechtstr<span class=\"_ _0\"></span>eeks toerek<span class=\"_ _2\"></span>enbare kosten de directe m<span class=\"_ _0\"></span>ateriaalkos<span class=\"_ _0\"></span>t, di<span class=\"ws1\">-</span>recte fabricag<span class=\"_ _0\"></span>ekosten,<span class=\"_ _2\"></span> een evenredig deel v<span class=\"_ _0\"></span>an de v<span class=\"_ _0\"></span>aste kosten <span class=\"_ _0\"></span>van ma<span class=\"_ _0\"></span>teriaal en fabricag<span class=\"_ _0\"></span>e,<span class=\"_ _2\"></span> en een evenredig deel v<span class=\"_ _0\"></span>an de afschrijvingen <span class=\"_ _0\"></span>van activ<span class=\"_ _2\"></span>a gebruikt bij de v<span class=\"_ _0\"></span>ervaar<span class=\"_ _0\"></span>diging.<span class=\"_ _2\"></span> De kostprijs omv<span class=\"_ _0\"></span>at tevens een evenr<span class=\"_ _0\"></span>edig deel v<span class=\"_ _2\"></span>an de kosten voor<span class=\"_ _0\"></span> het bedrijfspensioenplan, ander<span class=\"_ _0\"></span>e vrijwillig<span class=\"_ _0\"></span>e personeelsbeloningen <span class=\"_ _0\"></span>van de Onderneming en g<span class=\"_ _0\"></span>eactiv<span class=\"_ _0\"></span>eerde \ue616nancieringsk<span class=\"_ _0\"></span>osten.50.<span class=\"_ _2\"></span>10.2 Uitgaven na eerste opnameUitgav<span class=\"_ _0\"></span>en voor<span class=\"_ _0\"></span> de herstellingen en onderhoud <span class=\"_ _0\"></span>van ma<span class=\"_ _0\"></span>teri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a wor<span class=\"_ _0\"></span>den onmiddellijk in de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>ke<span class=\"ws1\">-</span>ning opgenomen.Ze wor<span class=\"_ _0\"></span>den echter w<span class=\"_ _0\"></span>el ge<span class=\"_ _0\"></span>activeerd indien <span class=\"_ _0\"></span>ze resulter<span class=\"_ _0\"></span>en in een verhoging v<span class=\"_ _2\"></span>an het toekomstig economisch nut v<span class=\"_ _2\"></span>an de respec<span class=\"ws1\">-</span>tieve materi\u00eble <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva.50.<span class=\"_ _2\"></span>10.3 AfschrijvingenMateri\u00eble v<span class=\"_ _2\"></span>aste activa wor<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>anaf datum v<span class=\"_ _2\"></span>an ingebruikname afgeschr<span class=\"_ _0\"></span>even volg<span class=\"_ _0\"></span>ens de lineaire methode o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> de gebruiks<span class=\"ws1\">-</span>duur v<span class=\"_ _2\"></span>an het actief. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>oor materi\u00eble <span class=\"_ _0\"></span>vaste a<span class=\"_ _0\"></span>ctiva aan<span class=\"_ _0\"></span>gehouden op grond <span class=\"_ _0\"></span>van le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomsten stemt de afschrijv<span class=\"_ _0\"></span>ingspe<span class=\"ws1\">-</span>riode over<span class=\"_ _0\"></span>een met de gebruiksduur<span class=\"_ _2\"></span> of met de looptijd van de leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omst, indien k<span class=\"_ _0\"></span>orter<span class=\"_ _2\"></span>.De geschatte g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an de respectieve activ<span class=\"_ _2\"></span>a is de volgende:Gebouwen<span class=\"_ _2db\"> </span>\ue61f\ue61e tot \ue618\ue61e jaar\ue610Andere bouwwerken <span class=\"_ _1d6\"> </span>\ue61d\ue61e tot \ue61f\ue61e jaar\ue610Bedrijfsinstallaties<span class=\"_ _28c\"> </span>\ue617 tot \ue61f\ue61e jaar\ue610Machines en uitrusting <span class=\"_ _21c\"> </span>\ue617 tot \ue61d\ue61f jaar\ue610Laboratorium- en onderzoekinstallaties <span class=\"_ _2a3\"> </span>\ue61a tot \ue618 jaar\ue610Rollend materieel<span class=\"_ _232\"> </span>\ue616 tot \ue61c jaar\ue610Computermaterieel<span class=\"_ _2e3\"> </span>\ue61a tot \ue618 jaar\ue610Bedrijfs- en kantooruitrusting <span class=\"_ _1a5\"> </span>\ue616 tot \ue61d\ue61e jaarDe afschrijvingsperiode<span class=\"_ _2\"></span>, economische levensduur en r<span class=\"_ _0\"></span>estw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an vaste activ<span class=\"_ _2\"></span>a worden op gereg<span class=\"_ _0\"></span>elde tijdstippen ge\u00ebv<span class=\"_ _2\"></span>alu<span class=\"ws1\">-</span>eerd en aang<span class=\"_ _0\"></span>epast indien nodig<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__142": {
   "value": "50.<span class=\"_ _2\"></span>11 V<span class=\"_ _2\"></span>aste activa aangehouden voor verkoopDe Groep classi\ue616ceert een v<span class=\"_ _2\"></span>ast actief (of een groep activ<span class=\"_ _0\"></span>a die wor<span class=\"_ _0\"></span>dt afgestoten) als a<span class=\"_ _0\"></span>angehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop w<span class=\"_ _2\"></span>anneer zijn boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de hoofdzakelijk zal w<span class=\"_ _0\"></span>orden ger<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span>d in een verkooptr<span class=\"_ _2\"></span>ansactie en niet door het voortge<span class=\"_ _0\"></span>zette ge<span class=\"_ _0\"></span>bruik ervan.<span class=\"_ _2\"></span> Dit is evenw<span class=\"_ _0\"></span>el alleen v<span class=\"_ _0\"></span>an toepassing <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> het vast actief (of een groep a<span class=\"_ _0\"></span>ctiva die w<span class=\"_ _0\"></span>ordt afg<span class=\"_ _0\"></span>estoten) onmiddellijk<span class=\"_ _0\"></span> in zijn huidige toestand v<span class=\"_ _0\"></span>erkoopbaar<span class=\"_ _2\"></span> is onder voorw<span class=\"_ _0\"></span>aarden die ge<span class=\"_ _0\"></span>bruikelijk<span class=\"_ _0\"></span> zijn bij dergelijk<span class=\"_ _0\"></span>e verk<span class=\"_ _0\"></span>oop en de verk<span class=\"_ _0\"></span>oop bovendien zeer<span class=\"_ _0\"></span> waarschijnlijk<span class=\"_ _0\"></span> is.Onmiddellijk v<span class=\"_ _0\"></span>oordat het actief v<span class=\"_ _0\"></span>oor het eers<span class=\"_ _0\"></span>t wordt g<span class=\"_ _0\"></span>eclassi\ue616ceerd als a<span class=\"_ _0\"></span>angehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop w<span class=\"_ _2\"></span>aardeert de Groep de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van het actief (of v<span class=\"_ _2\"></span>an alle activa en verplichting<span class=\"_ _0\"></span>en in de Groep) o<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omstig met de v<span class=\"_ _0\"></span>an toepassing zijnde IFRS. Bij de initi\u00eb<span class=\"_ _0\"></span>le classi\ue616catie als aang<span class=\"_ _0\"></span>ehouden voor<span class=\"_ _0\"></span> verk<span class=\"_ _0\"></span>oop,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a en groepen v<span class=\"_ _2\"></span>an activa die wor<span class=\"_ _0\"></span>den af<span class=\"ws1\">-</span>gestoten,<span class=\"_ _0\"></span> gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d tegen de laagste <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van hun boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde en hun re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde minus de verk<span class=\"_ _2\"></span>oopkosten. Bijzon<span class=\"ws1\">-</span>dere w<span class=\"_ _2\"></span>aardeverminderingsv<span class=\"_ _0\"></span>erliezen w<span class=\"_ _0\"></span>orden opgenomen <span class=\"_ _0\"></span>voor e<span class=\"_ _0\"></span>lke eerste of later<span class=\"_ _0\"></span>e afschrijving v<span class=\"_ _2\"></span>an een actief (of een groep activ<span class=\"_ _0\"></span>a die wordt af<span class=\"_ _0\"></span>gestoten) tot de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde minus v<span class=\"_ _0\"></span>erkoopk<span class=\"_ _0\"></span>osten.V<span class=\"_ _2\"></span>aste activ<span class=\"_ _0\"></span>a aangehouden v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erkoop w<span class=\"_ _0\"></span>orden niet lang<span class=\"_ _0\"></span>er afg<span class=\"_ _0\"></span>eschreven.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__144": {
   "value": "50.<span class=\"_ _2\"></span>12 Financi\u00eble instrumenten50.<span class=\"_ _2\"></span>12.1 Financi\u00eble activaFinanci\u00eble activ<span class=\"_ _2\"></span>a omvatten in<span class=\"_ _0\"></span>vestering<span class=\"_ _0\"></span>en in obligaties en aandelen v<span class=\"_ _2\"></span>an een ander bedrijf,<span class=\"_ _2\"></span> geldmiddelen, geg<span class=\"_ _0\"></span>even leningen,<span class=\"_ _0\"></span> handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en, v<span class=\"_ _0\"></span>orderingen uit le<span class=\"_ _2\"></span>aseovereenkomsten en o<span class=\"_ _0\"></span>verige v<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en evenals deriv<span class=\"_ _0\"></span>aten.Leningen en vor<span class=\"_ _2\"></span>deringen worden in de b<span class=\"_ _0\"></span>alans opgenomen op het moment dat z<span class=\"_ _0\"></span>e ge\u00efnitieerd w<span class=\"_ _0\"></span>orden.<span class=\"_ _0\"></span> Alle andere \ue616nan<span class=\"ws1\">-</span>ci\u00eble activ<span class=\"_ _0\"></span>a neemt de Groep op in haar<span class=\"_ _2\"></span> balans op de transactieda<span class=\"_ _0\"></span>tum, op het moment dat de Gr<span class=\"_ _0\"></span>oep zich verbindt aan de contractue<span class=\"_ _0\"></span>le bepalingen v<span class=\"_ _2\"></span>an het instrument. Bij eerste opname w<span class=\"_ _0\"></span>ordt een handels<span class=\"_ _2\"></span>vordering zonder<span class=\"_ _0\"></span> signi\ue616cante \ue616nan<span class=\"ws1\">-</span>cieringscomponent gew<span class=\"_ _2\"></span>aardeerd aan re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _0\"></span>ermeerderd met dir<span class=\"_ _0\"></span>ect toewijsbar<span class=\"_ _0\"></span>e transactie<span class=\"_ _0\"></span>kosten.<span class=\"_ _0\"></span> T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ansactiekosten met betrekking tot \ue616nanci\u00eb<span class=\"_ _0\"></span>le activa en <span class=\"_ _0\"></span>verplichtingen g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.<span class=\"_ _0\"></span> De Groep neemt een \ue616nancieel actief niet langer<span class=\"_ _2\"></span> in de balans op vanaf het moment da<span class=\"_ _0\"></span>t de contractuele r<span class=\"_ _0\"></span>echten op de kasstromen uit het \ue616nanciee<span class=\"_ _0\"></span>l actief a\ue617open of de Groep de contr<span class=\"_ _0\"></span>actuele rechten op de ontv<span class=\"_ _2\"></span>angst van de kass<span class=\"_ _0\"></span>tromen uit het \ue616nancieel actief ov<span class=\"_ _0\"></span>erdr<span class=\"_ _0\"></span>aagt in een tr<span class=\"_ _0\"></span>ansactie wa<span class=\"_ _0\"></span>arbij de risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voordelen v<span class=\"_ _2\"></span>an eigendom van het \ue616nanciee<span class=\"_ _0\"></span>l actief overg<span class=\"_ _0\"></span>edrag<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den. Indien de entiteit nag<span class=\"_ _0\"></span>enoeg alle risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voordelen v<span class=\"_ _2\"></span>an eigendom van het \ue616n<span class=\"_ _0\"></span>ancieel actief niet over<span class=\"_ _0\"></span>draagt,<span class=\"_ _2\"></span> noch behoudt, moet de entiteit vas<span class=\"_ _0\"></span>tstellen of zij zeggenschap o<span class=\"_ _0\"></span>ver het \ue616n<span class=\"_ _0\"></span>ancieel actief heeft behouden.<span class=\"_ _0\"></span> In gev<span class=\"_ _0\"></span>al van <span class=\"_ _0\"></span>verlies v<span class=\"_ _0\"></span>an zeggensch<span class=\"_ _0\"></span>ap mag de entiteit de \ue616nan<span class=\"ws1\">-</span>ci\u00eble activ<span class=\"_ _0\"></span>a niet langer<span class=\"_ _2\"></span> in de balans opnemen. Financi\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen wor<span class=\"_ _0\"></span>den netto in de balans opg<span class=\"_ _0\"></span>enomen, uitsluitend w<span class=\"_ _0\"></span>anneer de Groep beschik<span class=\"_ _2\"></span>t over een w<span class=\"_ _0\"></span>ettelijk recht om de bedr<span class=\"_ _2\"></span>agen netto voor te s<span class=\"_ _0\"></span>tellen en zij de intentie heeft om de betre\ue618ende activ<span class=\"_ _2\"></span>a en verplichtingen hetzij gelijk<span class=\"_ _0\"></span>tijdig hetzij netto af te wikk<span class=\"_ _0\"></span>elen. De Groep houdt de volg<span class=\"_ _0\"></span>ende categorie\u00ebn aan v<span class=\"_ _2\"></span>an \ue616nanci\u00eble instrumenten: \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a aan geamortiseerde k<span class=\"_ _0\"></span>ostprijs en \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a aan re\u00eble wa<span class=\"_ _0\"></span>arde vi<span class=\"_ _0\"></span>a de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten. De classi\ue616ca<span class=\"_ _0\"></span>tie is gebaseer<span class=\"_ _0\"></span>d op het ondernemings<span class=\"ls1 ws1\">-</span>model v<span class=\"_ _0\"></span>an w<span class=\"_ _0\"></span>aaruit de activ<span class=\"_ _0\"></span>a beheerd <span class=\"_ _0\"></span>worden en op de k<span class=\"_ _0\"></span>enmerken v<span class=\"_ _2\"></span>an hun kasstromen.A. Financi\u00eble activa aan geamortiseerde kostprijsNa eerste opname <span class=\"_ _0\"></span>worden de \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan ge<span class=\"_ _0\"></span>amortiseerde kos<span class=\"_ _0\"></span>tprijs wanneer<span class=\"_ _2\"></span> het \ue616nanci\u00eble activa betreft die contr<span class=\"_ _0\"></span>actueel recht g<span class=\"_ _0\"></span>even op de ontv<span class=\"_ _0\"></span>angst v<span class=\"_ _2\"></span>an kasstromen en de contractue<span class=\"_ _0\"></span>le voorwa<span class=\"_ _0\"></span>arden aanleiding g<span class=\"_ _0\"></span>even tot kasuitgav<span class=\"_ _0\"></span>en op speci\ue616eke data ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an de hoofdsom en de interesten op het opensta<span class=\"_ _0\"></span>and saldo.<span class=\"_ _0\"></span> De vor<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de Groep<span class=\"_ _0\"></span>, zijnde handels<span class=\"_ _0\"></span>vor<span class=\"_ _0\"></span>deringen, <span class=\"_ _0\"></span>vordering<span class=\"_ _0\"></span>en uit leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten en overig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen, en g<span class=\"_ _0\"></span>eldmiddelen en kasequivalenten <span class=\"_ _0\"></span>voldoen allemaal aan de de\ue616nitie en w<span class=\"_ _0\"></span>orden bijg<span class=\"_ _0\"></span>evolg gew<span class=\"_ _2\"></span>aardeerd aan ge<span class=\"_ _0\"></span>amortiseerde k<span class=\"_ _0\"></span>ostprijs.B. Financi\u00eble activa aan re\u00eble waarde via de niet gerealiseerde winsten (FVOCI)De \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a worden gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _2\"></span>d aan re\u00eble waar<span class=\"_ _2\"></span>de via de niet-gere<span class=\"_ _0\"></span>aliseerde wins<span class=\"_ _0\"></span>ten w<span class=\"_ _0\"></span>anneer het \ue616nanci\u00eble a<span class=\"_ _0\"></span>ctiva betreft die contr<span class=\"_ _0\"></span>actueel recht g<span class=\"_ _0\"></span>even op zo<span class=\"_ _0\"></span>wel de ontv<span class=\"_ _2\"></span>angst van kasstr<span class=\"_ _0\"></span>omen als de verk<span class=\"_ _0\"></span>oop van \ue616n<span class=\"_ _0\"></span>anci\u00eble activ<span class=\"_ _0\"></span>a en de con<span class=\"ws1\">-</span>tractue<span class=\"_ _0\"></span>le voorwa<span class=\"_ _0\"></span>arden aanleiding g<span class=\"_ _0\"></span>even tot kasuitga<span class=\"_ _0\"></span>ven op speci\ue616eke d<span class=\"_ _0\"></span>ata ten belope v<span class=\"_ _0\"></span>an de hoofdsom en de interes<span class=\"_ _0\"></span>ten op het openstaand saldo<span class=\"_ _0\"></span>. Interestink<span class=\"_ _2\"></span>omsten worden berek<span class=\"_ _2\"></span>end volgens de e\ue618ectieve rentemethode; v<span class=\"_ _2\"></span>alutakoersverschillen en bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en worden g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.<span class=\"_ _0\"></span> Overige nettow<span class=\"_ _0\"></span>insten en -ver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>liezen w<span class=\"_ _0\"></span>orden ge<span class=\"_ _0\"></span>boekt in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> Bij verk<span class=\"_ _0\"></span>oop wor<span class=\"_ _0\"></span>den de winsten en v<span class=\"_ _0\"></span>erliezen uit de niet-ger<span class=\"_ _0\"></span>eali<span class=\"ws1\">-</span>seerde res<span class=\"_ _0\"></span>ultaten overg<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t naar de <span class=\"_ _0\"></span>winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g. De in<span class=\"_ _2\"></span>vestering van de Gr<span class=\"_ _0\"></span>oep in Dilli Illustr<span class=\"_ _0\"></span>ate Inc. v<span class=\"_ _0\"></span>oldoet aan de voorw<span class=\"_ _0\"></span>aarden opg<span class=\"_ _0\"></span>elegd aan \ue616n<span class=\"_ _0\"></span>anci\u00eble activ<span class=\"_ _0\"></span>a gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde via de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resultaten. De impact v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>dering na eerste opname v<span class=\"_ _2\"></span>an deze aandelenparticip<span class=\"_ _0\"></span>atie wor<span class=\"_ _0\"></span>dt opgenomen in niet-gere<span class=\"_ _2\"></span>aliseerde resulta<span class=\"ws1\">-</span>ten onder de <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e reserves<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>. Dit item zal niet op een later<span class=\"_ _0\"></span> tijdstip v<span class=\"_ _0\"></span>anuit de niet-gere<span class=\"_ _0\"></span>aliseerde r<span class=\"_ _0\"></span>esultaten in de winst- en verliesrek<span class=\"_ _2\"></span>ening worden opgenomen.50.<span class=\"_ _2\"></span>12.2 Financi\u00eble verplichtingenFinanci\u00eble verplichtin<span class=\"_ _0\"></span>gen omv<span class=\"_ _2\"></span>atten obligatieleningen,<span class=\"_ _0\"></span> bankschulden,<span class=\"_ _0\"></span> \u2018<span class=\"_ _2\"></span>revolving\u2019<span class=\"_ _2\"></span>- en andere kre<span class=\"_ _0\"></span>dietfaciliteiten, h<span class=\"_ _0\"></span>andels<span class=\"ws1\">-</span>schulden en overig<span class=\"_ _0\"></span>e te betalen posten evenals deriv<span class=\"_ _2\"></span>aten. Financi\u00eble verplichting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den opgenomen in de balans op transactie<span class=\"_ _0\"></span>datum, zijnde het moment da<span class=\"_ _0\"></span>t de Groep zich verbindt a<span class=\"_ _0\"></span>an de contractuele bep<span class=\"_ _0\"></span>alingen v<span class=\"_ _2\"></span>an het instrument.Bij eerste opname w<span class=\"_ _2\"></span>aardeert de Groep \ue616nanci\u00eble v<span class=\"_ _0\"></span>erplichtingen aan re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _0\"></span>erminderd met de direct toew<span class=\"_ _0\"></span>ijsbare transactie<span class=\"_ _0\"></span>kosten bij de uitga<span class=\"_ _0\"></span>ve v<span class=\"_ _2\"></span>an de \ue616nanci\u00eble verplichting.<span class=\"_ _0\"></span> Niet-afgeleide \ue616nanci\u00eb<span class=\"_ _0\"></span>le verplichting<span class=\"_ _0\"></span>en worden n<span class=\"_ _0\"></span>a eerste opname gew<span class=\"_ _2\"></span>aardeerd aan ge<span class=\"_ _0\"></span>amortiseerde k<span class=\"_ _0\"></span>ostprijs met uitzondering v<span class=\"_ _2\"></span>an de \ue616nanci\u00eble verplichtingen die hun oorspr<span class=\"_ _0\"></span>ong vinden in een ov<span class=\"_ _0\"></span>erdr<span class=\"_ _0\"></span>acht v<span class=\"_ _0\"></span>an \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a die niet in aanmerking komt voor<span class=\"_ _0\"></span> a\ue609oeking of w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> nog betrokken<span class=\"ws1\">-</span>heid bij het afgestoten \ue616nanciee<span class=\"_ _0\"></span>l actief van toep<span class=\"_ _0\"></span>assing is.<span class=\"_ _0\"></span> De rentedr<span class=\"_ _0\"></span>agende verplichting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den na initi\u00eble opname gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan ge<span class=\"_ _0\"></span>amortiseerde k<span class=\"_ _0\"></span>ostprijs, w<span class=\"_ _2\"></span>aarbij het verschil tussen het initi\u00eble bedr<span class=\"_ _0\"></span>ag en het a\ue617ossingsbedr<span class=\"_ _0\"></span>ag pro r<span class=\"_ _0\"></span>ata temporis in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt opgenomen op basis <span class=\"_ _0\"></span>van de e\ue618ectiev<span class=\"_ _0\"></span>e rentemethode<span class=\"_ _2\"></span>. W<span class=\"_ _2\"></span>anneer een ov<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>dracht <span class=\"_ _0\"></span>van \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a niet resulteert in a\ue609oeking v<span class=\"_ _2\"></span>an het actief omdat de entiteit de risico<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>s en v<span class=\"_ _0\"></span>oordelen v<span class=\"_ _2\"></span>an de eigendom v<span class=\"_ _2\"></span>an het betre\ue618ende actief behouden heeft, blijft de Gr<span class=\"_ _0\"></span>oep het getr<span class=\"_ _0\"></span>ansfereerde a<span class=\"_ _0\"></span>ctief opnemen in de balans en erkent een \ue616nanci\u00eble <span class=\"_ _0\"></span>verplichting ten belope v<span class=\"_ _2\"></span>an de ontvang<span class=\"_ _0\"></span>en vergoe<span class=\"_ _0\"></span>ding.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>olgend op de eerste opname erk<span class=\"_ _0\"></span>ent de Groep een opbrengst op het g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerde actief en een k<span class=\"_ _0\"></span>ost op de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>g.W<span class=\"_ _2\"></span>anneer de Groep de <span class=\"_ _0\"></span>wezenlijk<span class=\"_ _2\"></span>e risico\u2019<span class=\"_ _1\"></span>s en voordelen gek<span class=\"_ _2\"></span>oppeld aan de eigendom van het g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerde actief niet o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span><span class=\"ws1\">-</span>draagt noch be<span class=\"_ _0\"></span>houdt, blijft de entiteit het getr<span class=\"_ _2\"></span>ansfereerde actief opnemen in de balans ten be<span class=\"_ _0\"></span>lope van de betr<span class=\"_ _0\"></span>okkenheid van de entiteit en erk<span class=\"_ _2\"></span>ent tegelijkertijd een bijhorende v<span class=\"_ _0\"></span>erplichting en behoudt controle ov<span class=\"_ _0\"></span>er het g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerde actief<span class=\"_ _2\"></span>. De betrokkenheid <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep in het getr<span class=\"_ _0\"></span>ansfereer<span class=\"_ _0\"></span>de actief is de mate w<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span>aan zij aan wijziging<span class=\"_ _0\"></span>en in de w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het actief wordt blootg<span class=\"_ _0\"></span>esteld.De w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het getransfereer<span class=\"_ _2\"></span>de actief en daarbij horende verplichting w<span class=\"_ _0\"></span>ordt bepaald op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de rechten en ver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>plichtingen die de entiteit heeft behouden.<span class=\"_ _2\"></span> De bijhorende verplichting wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d zodanig da<span class=\"_ _0\"></span>t de nettoboekw<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span>de v<span class=\"_ _0\"></span>an het getransf<span class=\"_ _0\"></span>ereerde a<span class=\"_ _0\"></span>ctief en bijhorende verplichting de g<span class=\"_ _0\"></span>eamortiseerde k<span class=\"_ _2\"></span>ostprijs is van de rechten en v<span class=\"_ _0\"></span>erplichtingen behouden door de Gr<span class=\"_ _0\"></span>oep ervan uitgaande d<span class=\"_ _0\"></span>at het getr<span class=\"_ _0\"></span>ansfereer<span class=\"_ _0\"></span>de actief aan geamortiseer<span class=\"_ _2\"></span>de kost wordt g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d. De Groep neemt een \ue616nanci\u00eble v<span class=\"_ _0\"></span>erplichting niet lang<span class=\"_ _0\"></span>er op in ha<span class=\"_ _0\"></span>ar bal<span class=\"_ _0\"></span>ans wanneer<span class=\"_ _2\"></span> de contractuele verplichtin<span class=\"_ _0\"></span>gen ophouden, ontbonden wor<span class=\"_ _0\"></span>den of a\ue617open. De Groep neemt een \ue616nanci\u00eble <span class=\"_ _0\"></span>verplichting niet lang<span class=\"_ _0\"></span>er op in g<span class=\"_ _0\"></span>eval de <span class=\"_ _0\"></span>voorwaar<span class=\"_ _2\"></span>den van de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen aang<span class=\"_ _0\"></span>epast wer<span class=\"_ _2\"></span>den en de kasstromen uit deze aang<span class=\"_ _0\"></span>epaste \ue616nanci\u00eb<span class=\"_ _0\"></span>le verplichting aanzienlijk<span class=\"_ _0\"></span> verschillend zijn. In d<span class=\"_ _0\"></span>at gev<span class=\"_ _0\"></span>al wor<span class=\"_ _0\"></span>dt de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>g gebaseer<span class=\"_ _0\"></span>d op de aangep<span class=\"_ _0\"></span>aste modaliteiten opgenomen aan re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _0\"></span> Op het moment v<span class=\"_ _0\"></span>an de a\ue609oeking v<span class=\"_ _2\"></span>an de oorspronkelijke \ue616nanci\u00eb<span class=\"_ _0\"></span>le verplichting w<span class=\"_ _0\"></span>ordt het verschil tus<span class=\"_ _0\"></span>sen de afgeboek<span class=\"_ _2\"></span>te verplichting en het betaalde bedrag g<span class=\"_ _0\"></span>eboekt in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g.50.<span class=\"_ _2\"></span>12.3 Derivaten en afdekkingtransactiesDe Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an derivaten <span class=\"_ _0\"></span>voor het be<span class=\"_ _0\"></span>heer v<span class=\"_ _2\"></span>an wisselkoersrisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en v<span class=\"_ _0\"></span>an risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s verbonden aan schommelin<span class=\"ws1\">-</span>gen v<span class=\"_ _2\"></span>an grondstofprijzen die voortv<span class=\"_ _0\"></span>loeien uit de operationele<span class=\"_ _2\"></span>, \ue616nanci\u00eble en inv<span class=\"_ _0\"></span>esteringsactiviteiten.<span class=\"_ _2\"></span> De Groep gebruikt volgende ty<span class=\"_ _0\"></span>pes van deriv<span class=\"_ _2\"></span>aten: wisselk<span class=\"_ _0\"></span>oers- en sw<span class=\"_ _0\"></span>ap-contra<span class=\"_ _0\"></span>cten gebruik<span class=\"_ _0\"></span>t als afdekkingsinstrument <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arvoor <span class=\"_ _0\"></span>\u2018hedge ac<span class=\"ws1\">-</span>counting\u2019 w<span class=\"_ _0\"></span>ordt toegep<span class=\"_ _0\"></span>ast en ov<span class=\"_ _0\"></span>erige wisse<span class=\"_ _0\"></span>lkoersen en sw<span class=\"_ _2\"></span>ap-contracten.De Groep gebr<span class=\"_ _0\"></span>uikt termijnw<span class=\"_ _0\"></span>isselcontr<span class=\"_ _0\"></span>acten om de v<span class=\"_ _0\"></span>ariabiliteit in te dekk<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de kasstromen a\ue615<span class=\"_ _0\"></span>omstig v<span class=\"_ _0\"></span>an wisselk<span class=\"_ _2\"></span>oers-\ue617uctuaties verbonden a<span class=\"_ _0\"></span>an toekomstig<span class=\"_ _0\"></span>e verk<span class=\"_ _0\"></span>open. De Groep g<span class=\"_ _0\"></span>ebruikt ev<span class=\"_ _0\"></span>eneens \u2018<span class=\"_ _2\"></span>metal-swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _0\"></span>omsten om \ue617uctu<span class=\"ws1\">-</span>aties in te dekken <span class=\"_ _0\"></span>van z<span class=\"_ _0\"></span>eer w<span class=\"_ _2\"></span>aarschijnlijke aankopen v<span class=\"_ _2\"></span>an aluminium. Deze contr<span class=\"_ _2\"></span>acten zijn aangeduid als kasstroomaf<span class=\"_ _0\"></span>dek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>kingen v<span class=\"_ _2\"></span>an aankopen v<span class=\"_ _0\"></span>an grondsto\ue618en in lijn met het v<span class=\"_ _0\"></span>erwachte ge<span class=\"_ _0\"></span>bruik v<span class=\"_ _2\"></span>an grondsto\ue618en door de Groep<span class=\"_ _2\"></span>. Derivaten die niet aangeduid zijn als kas<span class=\"_ _0\"></span>stroomafde<span class=\"_ _0\"></span>kkingen w<span class=\"_ _0\"></span>orden opgenomen aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde met <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deveranderingen opg<span class=\"_ _0\"></span>eno<span class=\"ws1\">-</span>men in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.In het kader <span class=\"_ _0\"></span>van ha<span class=\"_ _0\"></span>ar huidig<span class=\"_ _0\"></span>e thesauriepolitiek w<span class=\"_ _0\"></span>endt de Groep geen deriv<span class=\"_ _2\"></span>aten aan voor hande<span class=\"_ _0\"></span>lsdoeleinden.Deriva<span class=\"_ _0\"></span>ten worden initiee<span class=\"_ _0\"></span>l, op het ogenblik<span class=\"_ _0\"></span> dat het deriv<span class=\"_ _0\"></span>aat w<span class=\"_ _0\"></span>ordt afgesloten,<span class=\"_ _2\"></span> opgenomen aan re\u00eble w<span class=\"_ _0\"></span>aarde en <span class=\"_ _0\"></span>vervolgens geherw<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _2\"></span> W<span class=\"_ _2\"></span>anneer \u2018<span class=\"_ _2\"></span>cash\ue617ow hedge accountin<span class=\"_ _0\"></span>g\u2019 of \u2018<span class=\"_ _2\"></span>net investment hedg<span class=\"_ _0\"></span>e accounting\u2019 <span class=\"_ _0\"></span>wordt toe<span class=\"ws1\">-</span>gepast,<span class=\"_ _2\"></span> wordt het e\ue618ectieve deel v<span class=\"_ _2\"></span>an de winst of verlies opgenomen in niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resultaten, het niet-e\ue618ectieve deel wor<span class=\"_ _0\"></span>dt opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening. <span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>ransactie<span class=\"_ _0\"></span>kosten met betre<span class=\"_ _0\"></span>kking tot \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en passiva gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de met waardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>den in de winst- en <span class=\"_ _0\"></span>verliesre<span class=\"ws1\">-</span>kening g<span class=\"_ _0\"></span>eboekt.De Groep heeft v<span class=\"_ _0\"></span>olgende categorie\u00ebn <span class=\"_ _0\"></span>van deriv<span class=\"_ _2\"></span>aten: afdekkingsinstrumenten en deriv<span class=\"_ _2\"></span>aten geclassi\ue616ceerd als aang<span class=\"_ _0\"></span>ehouden voor<span class=\"_ _0\"></span> handelsdoeleinden.A. AfdekkingsinstrumentenT<span class=\"_ _2\"></span>ermijn<span class=\"_ _0\"></span>wisselcontr<span class=\"_ _0\"></span>acten en sw<span class=\"_ _2\"></span>ap-contracten aange<span class=\"_ _0\"></span>duid als kasstroomaf<span class=\"_ _0\"></span>dekkingen k<span class=\"_ _2\"></span>wali\ue616ceren beide als <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>Af<span class=\"_ _0\"></span>dekkingsin<span class=\"ws1\">-</span>strumenten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Na eerste opn<span class=\"_ _0\"></span>ame wor<span class=\"_ _0\"></span>den ze gew<span class=\"_ _2\"></span>aardeerd tegen r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>. W<span class=\"_ _2\"></span>anneer aan alle v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den opgeleg<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> \u2018hedge a<span class=\"_ _0\"></span>ccounting\u2019 is v<span class=\"_ _0\"></span>oldaan, <span class=\"_ _0\"></span>wordt de<span class=\"_ _0\"></span>ze toegepas<span class=\"_ _0\"></span>t. Dit betek<span class=\"_ _0\"></span>ent dat de ver<span class=\"_ _0\"></span>eiste documentatie voorh<span class=\"_ _0\"></span>anden is, dat de afdekkingsr<span class=\"_ _0\"></span>elatie kan wor<span class=\"_ _2\"></span>den aangetoond en dat de afdekking e\ue618<span class=\"_ _0\"></span>ectief is. W<span class=\"_ _2\"></span>anneer<span class=\"_ _0\"></span> \u2018hedg<span class=\"_ _0\"></span>e accounting\u2019 <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>epast,<span class=\"_ _0\"></span> wordt het e\ue618<span class=\"_ _0\"></span>ectieve gedeelte <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseerde r<span class=\"_ _0\"></span>esultaten,<span class=\"_ _0\"></span> het deel dat niet e\ue618ectief is wor<span class=\"_ _2\"></span>dt opgenomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.W<span class=\"_ _2\"></span>at \u2018he<span class=\"_ _0\"></span>dge accounting\u2019<span class=\"_ _0\"></span> betreft, p<span class=\"_ _0\"></span>ast de Groep IFRS 9 toe<span class=\"_ _2\"></span>. Deze stand<span class=\"_ _0\"></span>aard v<span class=\"_ _0\"></span>ereist dat de a<span class=\"_ _0\"></span>angeduide afde<span class=\"_ _0\"></span>kkingstransa<span class=\"_ _0\"></span>cties in over<span class=\"_ _0\"></span>eenkomst zijn met de objectieven <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep inzake risicobeheer<span class=\"_ _2\"></span> en strategie en dat een meer<span class=\"_ _0\"></span> kw<span class=\"_ _2\"></span>alitatieve en toekomstg<span class=\"_ _0\"></span>erichte benadering ge<span class=\"_ _0\"></span>bruikt w<span class=\"_ _0\"></span>ordt in het bepalen <span class=\"_ _0\"></span>van de e\ue618ectiv<span class=\"_ _0\"></span>iteit v<span class=\"_ _0\"></span>an de afdekkingstr<span class=\"_ _2\"></span>ansactie. De Gr<span class=\"_ _0\"></span>oep gebruik<span class=\"_ _0\"></span>t termijnwis<span class=\"_ _0\"></span>selcontra<span class=\"_ _0\"></span>cten om het valutarisico met betr<span class=\"_ _0\"></span>ekking tot zeer<span class=\"_ _2\"></span> waarschijnlijke toe<span class=\"_ _0\"></span>komstige <span class=\"_ _0\"></span>verkopen in te dekken.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erandering<span class=\"_ _0\"></span>en in de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an het termijnwisse<span class=\"_ _0\"></span>lcontract ten g<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an verandering<span class=\"_ _0\"></span>en in contantwissel<span class=\"ws1\">-</span>koersen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eduid als e\ue618ectief in kasstroom<span class=\"_ _0\"></span>afdekkingen en <span class=\"_ _0\"></span>worden bijg<span class=\"_ _0\"></span>evolg erkend in niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resulta<span class=\"ws1\">-</span>ten. Over<span class=\"_ _0\"></span>eenkomstig de IFR<span class=\"_ _0\"></span>S 9 standaard zal het <span class=\"_ _0\"></span>verschil tussen termijnk<span class=\"_ _0\"></span>oers en contantkoers eveneens g<span class=\"_ _0\"></span>eboekt <span class=\"_ _0\"></span>worden in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening in de netto\ue616nancieringslasten.De Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an \u2018<span class=\"_ _2\"></span>metal swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _0\"></span>omsten die het risico op prijsschommeling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an aluminium indek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>ken.<span class=\"_ _0\"></span> Deze contr<span class=\"_ _0\"></span>acten zijn aang<span class=\"_ _0\"></span>eduid als kasstroomaf<span class=\"_ _0\"></span>dekkingen en zijn afg<span class=\"_ _0\"></span>esloten voor<span class=\"_ _0\"></span> de levering v<span class=\"_ _2\"></span>an grondsto\ue618en in over<span class=\"_ _0\"></span>eenstemming met het verw<span class=\"_ _0\"></span>achte verbr<span class=\"_ _0\"></span>uik v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. Onder<span class=\"_ _0\"></span> de IAS 39 standaar<span class=\"_ _0\"></span>d en ook onder<span class=\"_ _0\"></span> de huidige IFRS 9 worden <span class=\"_ _0\"></span>veranderin<span class=\"_ _0\"></span>gen in de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van deze af<span class=\"_ _0\"></span>dekkingsinstrumenten g<span class=\"_ _0\"></span>eboekt in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten en overg<span class=\"_ _0\"></span>eboekt n<span class=\"_ _0\"></span>aar de initi\u00eb<span class=\"_ _0\"></span>le boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de voorr<span class=\"_ _0\"></span>aad. De t<span class=\"_ _0\"></span>ypes v<span class=\"_ _0\"></span>an afdekkingsr<span class=\"_ _0\"></span>elaties dat de Gr<span class=\"_ _0\"></span>oep momenteel aan<span class=\"ws1\">-</span>duidt, v<span class=\"_ _0\"></span>oldoen aan de vereis<span class=\"_ _0\"></span>ten van IFR<span class=\"_ _0\"></span>S 9 en zijn in over<span class=\"_ _0\"></span>eenstemming met de str<span class=\"_ _0\"></span>ategie en doelstelling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep inzake risicobeheer<span class=\"_ _2\"></span>.Ingev<span class=\"_ _2\"></span>al de afdekking niet meer v<span class=\"_ _0\"></span>oldoet aan de vereis<span class=\"_ _0\"></span>ten van <span class=\"_ _2\"></span>\u2018hedge accounting\u2019 of ing<span class=\"_ _0\"></span>eval het af<span class=\"_ _0\"></span>dekkingsinstrument verkocht <span class=\"_ _0\"></span>wordt,<span class=\"_ _0\"></span> verv<span class=\"_ _0\"></span>alt, be\u00ebindig<span class=\"_ _0\"></span>d of uitgeoefend wor<span class=\"_ _2\"></span>dt, dan wordt de af<span class=\"_ _0\"></span>dekkingsrel<span class=\"_ _0\"></span>atie voor<span class=\"_ _2\"></span> de nog resterende periode be\u00ebindigd.<span class=\"_ _0\"></span> W<span class=\"_ _2\"></span>anneer de <span class=\"_ _0\"></span>\u2018hedge a<span class=\"_ _0\"></span>ccounting\u2019 be\u00ebindig<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>dt, dan blijft het bedr<span class=\"_ _2\"></span>ag dat in de niet-gerealiseer<span class=\"_ _2\"></span>de resultaten geboek<span class=\"_ _0\"></span>t wer<span class=\"_ _0\"></span>d daar<span class=\"_ _0\"></span> behouden tot het moment dat het afg<span class=\"_ _0\"></span>edekte item erk<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>dt in de gev<span class=\"_ _0\"></span>allen dat het gaat o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een niet-\ue616nancieel afge<span class=\"_ _0\"></span>dekt actief<span class=\"_ _2\"></span>. In de gevallen d<span class=\"_ _0\"></span>at het gaat ov<span class=\"_ _0\"></span>er ander<span class=\"_ _0\"></span>e kasstroomaf<span class=\"_ _0\"></span>dekkingen,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>dt de re\u00eble w<span class=\"_ _2\"></span>aarde van de af<span class=\"_ _0\"></span>dekkingsinstrumenten tot dan g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de niet-gere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten afgeboek<span class=\"_ _0\"></span>t in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning op het moment dat het afg<span class=\"_ _0\"></span>edekte actief ev<span class=\"_ _0\"></span>eneens in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening geboek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt. In de gev<span class=\"_ _2\"></span>allen dat de toekomstig<span class=\"_ _0\"></span>e transactie niet meer<span class=\"_ _2\"></span> geacht wor<span class=\"_ _2\"></span>dt plaats te vinden, dan <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de afdekkingsinstrumenten onmiddellijk ge<span class=\"_ _0\"></span>herklasseerd v<span class=\"_ _2\"></span>anuit de niet-gerealiseer<span class=\"_ _0\"></span>de resultaten na<span class=\"_ _0\"></span>ar de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.B. Derivaten verplicht gewaardeerd aan re\u00eble waarde met re\u00eble waardeveranderingen in de winst- en verliesrekeningDeriva<span class=\"_ _0\"></span>ten die economische afdekkingen zijn,<span class=\"_ _2\"></span> doch die niet voldoen aan de strikte criteria v<span class=\"_ _0\"></span>oor <span class=\"_ _0\"></span>\u2018hedg<span class=\"_ _0\"></span>e accounting\u2019 z<span class=\"_ _0\"></span>oals voorgeschr<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> IFRS 9 <span class=\"ff11 ws3b\">Financi\u00eble instrumen<span class=\"_ _0\"></span>ten<span class=\"ff1 ws16\">, w<span class=\"_ _0\"></span>orden boekhoudk<span class=\"_ _2\"></span>undig verwerkt als \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a of \ue616nanci\u00eble </span></span>verplichtingen g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde met verwerking v<span class=\"_ _2\"></span>an waar<span class=\"_ _0\"></span>dever<span class=\"_ _0\"></span>anderingen in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening en worden opg<span class=\"_ _0\"></span>enomen in de categorie <span class=\"_ _0\"></span>\u2018V<span class=\"_ _2\"></span>erplicht gewaar<span class=\"_ _2\"></span>deerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met re\u00eble w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de winst- en verliesre<span class=\"_ _0\"></span>kening\u2019<span class=\"_ _c3\"></span>. In de winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g worden de <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deveranderingen opg<span class=\"_ _0\"></span>enomen onder de ov<span class=\"_ _0\"></span>erige be<span class=\"ws1\">-</span>drijfsopbrengsten/-k<span class=\"_ _0\"></span>osten of de netto\ue616nancieringslasten a\ue607ank<span class=\"_ _2\"></span>elijk van de aar<span class=\"_ _2\"></span>d van het actief dat economisch ing<span class=\"_ _0\"></span>edekt is.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__145": {
   "value": "50.<span class=\"_ _2\"></span>12.1 Financi\u00eble activaFinanci\u00eble activ<span class=\"_ _2\"></span>a omvatten in<span class=\"_ _0\"></span>vestering<span class=\"_ _0\"></span>en in obligaties en aandelen v<span class=\"_ _2\"></span>an een ander bedrijf,<span class=\"_ _2\"></span> geldmiddelen, geg<span class=\"_ _0\"></span>even leningen,<span class=\"_ _0\"></span> handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en, v<span class=\"_ _0\"></span>orderingen uit le<span class=\"_ _2\"></span>aseovereenkomsten en o<span class=\"_ _0\"></span>verige v<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en evenals deriv<span class=\"_ _0\"></span>aten.Leningen en vor<span class=\"_ _2\"></span>deringen worden in de b<span class=\"_ _0\"></span>alans opgenomen op het moment dat z<span class=\"_ _0\"></span>e ge\u00efnitieerd w<span class=\"_ _0\"></span>orden.<span class=\"_ _0\"></span> Alle andere \ue616nan<span class=\"ws1\">-</span>ci\u00eble activ<span class=\"_ _0\"></span>a neemt de Groep op in haar<span class=\"_ _2\"></span> balans op de transactieda<span class=\"_ _0\"></span>tum, op het moment dat de Gr<span class=\"_ _0\"></span>oep zich verbindt aan de contractue<span class=\"_ _0\"></span>le bepalingen v<span class=\"_ _2\"></span>an het instrument. Bij eerste opname w<span class=\"_ _0\"></span>ordt een handels<span class=\"_ _2\"></span>vordering zonder<span class=\"_ _0\"></span> signi\ue616cante \ue616nan<span class=\"ws1\">-</span>cieringscomponent gew<span class=\"_ _2\"></span>aardeerd aan re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _0\"></span>ermeerderd met dir<span class=\"_ _0\"></span>ect toewijsbar<span class=\"_ _0\"></span>e transactie<span class=\"_ _0\"></span>kosten.<span class=\"_ _0\"></span> T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ansactiekosten met betrekking tot \ue616nanci\u00eb<span class=\"_ _0\"></span>le activa en <span class=\"_ _0\"></span>verplichtingen g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeerd a<span class=\"_ _0\"></span>an re\u00eble w<span class=\"_ _2\"></span>aarde met w<span class=\"_ _0\"></span>aardever<span class=\"_ _2\"></span>anderingen geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>den geboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.<span class=\"_ _0\"></span> De Groep neemt een \ue616nancieel actief niet langer<span class=\"_ _2\"></span> in de balans op vanaf het moment da<span class=\"_ _0\"></span>t de contractuele r<span class=\"_ _0\"></span>echten op de kasstromen uit het \ue616nanciee<span class=\"_ _0\"></span>l actief a\ue617open of de Groep de contr<span class=\"_ _0\"></span>actuele rechten op de ontv<span class=\"_ _2\"></span>angst van de kass<span class=\"_ _0\"></span>tromen uit het \ue616nancieel actief ov<span class=\"_ _0\"></span>erdr<span class=\"_ _0\"></span>aagt in een tr<span class=\"_ _0\"></span>ansactie wa<span class=\"_ _0\"></span>arbij de risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voordelen v<span class=\"_ _2\"></span>an eigendom van het \ue616nanciee<span class=\"_ _0\"></span>l actief overg<span class=\"_ _0\"></span>edrag<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den. Indien de entiteit nag<span class=\"_ _0\"></span>enoeg alle risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voordelen v<span class=\"_ _2\"></span>an eigendom van het \ue616n<span class=\"_ _0\"></span>ancieel actief niet over<span class=\"_ _0\"></span>draagt,<span class=\"_ _2\"></span> noch behoudt, moet de entiteit vas<span class=\"_ _0\"></span>tstellen of zij zeggenschap o<span class=\"_ _0\"></span>ver het \ue616n<span class=\"_ _0\"></span>ancieel actief heeft behouden.<span class=\"_ _0\"></span> In gev<span class=\"_ _0\"></span>al van <span class=\"_ _0\"></span>verlies v<span class=\"_ _0\"></span>an zeggensch<span class=\"_ _0\"></span>ap mag de entiteit de \ue616nan<span class=\"ws1\">-</span>ci\u00eble activ<span class=\"_ _0\"></span>a niet langer<span class=\"_ _2\"></span> in de balans opnemen. Financi\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen wor<span class=\"_ _0\"></span>den netto in de balans opg<span class=\"_ _0\"></span>enomen, uitsluitend w<span class=\"_ _0\"></span>anneer de Groep beschik<span class=\"_ _2\"></span>t over een w<span class=\"_ _0\"></span>ettelijk recht om de bedr<span class=\"_ _2\"></span>agen netto voor te s<span class=\"_ _0\"></span>tellen en zij de intentie heeft om de betre\ue618ende activ<span class=\"_ _2\"></span>a en verplichtingen hetzij gelijk<span class=\"_ _0\"></span>tijdig hetzij netto af te wikk<span class=\"_ _0\"></span>elen. De Groep houdt de volg<span class=\"_ _0\"></span>ende categorie\u00ebn aan v<span class=\"_ _2\"></span>an \ue616nanci\u00eble instrumenten: \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a aan geamortiseerde k<span class=\"_ _0\"></span>ostprijs en \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a aan re\u00eble wa<span class=\"_ _0\"></span>arde vi<span class=\"_ _0\"></span>a de niet-gere<span class=\"_ _0\"></span>aliseerde res<span class=\"_ _0\"></span>ultaten. De classi\ue616ca<span class=\"_ _0\"></span>tie is gebaseer<span class=\"_ _0\"></span>d op het ondernemings<span class=\"ls1 ws1\">-</span>model v<span class=\"_ _0\"></span>an w<span class=\"_ _0\"></span>aaruit de activ<span class=\"_ _0\"></span>a beheerd <span class=\"_ _0\"></span>worden en op de k<span class=\"_ _0\"></span>enmerken v<span class=\"_ _2\"></span>an hun kasstromen.A. Financi\u00eble activa aan geamortiseerde kostprijsNa eerste opname <span class=\"_ _0\"></span>worden de \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan ge<span class=\"_ _0\"></span>amortiseerde kos<span class=\"_ _0\"></span>tprijs wanneer<span class=\"_ _2\"></span> het \ue616nanci\u00eble activa betreft die contr<span class=\"_ _0\"></span>actueel recht g<span class=\"_ _0\"></span>even op de ontv<span class=\"_ _0\"></span>angst v<span class=\"_ _2\"></span>an kasstromen en de contractue<span class=\"_ _0\"></span>le voorwa<span class=\"_ _0\"></span>arden aanleiding g<span class=\"_ _0\"></span>even tot kasuitgav<span class=\"_ _0\"></span>en op speci\ue616eke data ten be<span class=\"_ _0\"></span>lope v<span class=\"_ _0\"></span>an de hoofdsom en de interesten op het opensta<span class=\"_ _0\"></span>and saldo.<span class=\"_ _0\"></span> De vor<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de Groep<span class=\"_ _0\"></span>, zijnde handels<span class=\"_ _0\"></span>vor<span class=\"_ _0\"></span>deringen, <span class=\"_ _0\"></span>vordering<span class=\"_ _0\"></span>en uit leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten en overig<span class=\"_ _0\"></span>e vor<span class=\"_ _0\"></span>deringen, en g<span class=\"_ _0\"></span>eldmiddelen en kasequivalenten <span class=\"_ _0\"></span>voldoen allemaal aan de de\ue616nitie en w<span class=\"_ _0\"></span>orden bijg<span class=\"_ _0\"></span>evolg gew<span class=\"_ _2\"></span>aardeerd aan ge<span class=\"_ _0\"></span>amortiseerde k<span class=\"_ _0\"></span>ostprijs.B. Financi\u00eble activa aan re\u00eble waarde via de niet gerealiseerde winsten (FVOCI)De \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a worden gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _2\"></span>d aan re\u00eble waar<span class=\"_ _2\"></span>de via de niet-gere<span class=\"_ _0\"></span>aliseerde wins<span class=\"_ _0\"></span>ten w<span class=\"_ _0\"></span>anneer het \ue616nanci\u00eble a<span class=\"_ _0\"></span>ctiva betreft die contr<span class=\"_ _0\"></span>actueel recht g<span class=\"_ _0\"></span>even op zo<span class=\"_ _0\"></span>wel de ontv<span class=\"_ _2\"></span>angst van kasstr<span class=\"_ _0\"></span>omen als de verk<span class=\"_ _0\"></span>oop van \ue616n<span class=\"_ _0\"></span>anci\u00eble activ<span class=\"_ _0\"></span>a en de con<span class=\"ws1\">-</span>tractue<span class=\"_ _0\"></span>le voorwa<span class=\"_ _0\"></span>arden aanleiding g<span class=\"_ _0\"></span>even tot kasuitga<span class=\"_ _0\"></span>ven op speci\ue616eke d<span class=\"_ _0\"></span>ata ten belope v<span class=\"_ _0\"></span>an de hoofdsom en de interes<span class=\"_ _0\"></span>ten op het openstaand saldo<span class=\"_ _0\"></span>. Interestink<span class=\"_ _2\"></span>omsten worden berek<span class=\"_ _2\"></span>end volgens de e\ue618ectieve rentemethode; v<span class=\"_ _2\"></span>alutakoersverschillen en bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en worden g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.<span class=\"_ _0\"></span> Overige nettow<span class=\"_ _0\"></span>insten en -ver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>liezen w<span class=\"_ _0\"></span>orden ge<span class=\"_ _0\"></span>boekt in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten.<span class=\"_ _0\"></span> Bij verk<span class=\"_ _0\"></span>oop wor<span class=\"_ _0\"></span>den de winsten en v<span class=\"_ _0\"></span>erliezen uit de niet-ger<span class=\"_ _0\"></span>eali<span class=\"ws1\">-</span>seerde res<span class=\"_ _0\"></span>ultaten overg<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t naar de <span class=\"_ _0\"></span>winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g. De in<span class=\"_ _2\"></span>vestering van de Gr<span class=\"_ _0\"></span>oep in Dilli Illustr<span class=\"_ _0\"></span>ate Inc. v<span class=\"_ _0\"></span>oldoet aan de voorw<span class=\"_ _0\"></span>aarden opg<span class=\"_ _0\"></span>elegd aan \ue616n<span class=\"_ _0\"></span>anci\u00eble activ<span class=\"_ _0\"></span>a gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde via de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resultaten. De impact v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>dering na eerste opname v<span class=\"_ _2\"></span>an deze aandelenparticip<span class=\"_ _0\"></span>atie wor<span class=\"_ _0\"></span>dt opgenomen in niet-gere<span class=\"_ _2\"></span>aliseerde resulta<span class=\"ws1\">-</span>ten onder de <span class=\"_ _0\"></span>\u2018Overig<span class=\"_ _0\"></span>e reserves<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>. Dit item zal niet op een later<span class=\"_ _0\"></span> tijdstip v<span class=\"_ _0\"></span>anuit de niet-gere<span class=\"_ _0\"></span>aliseerde r<span class=\"_ _0\"></span>esultaten in de winst- en verliesrek<span class=\"_ _2\"></span>ening worden opgenomen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__147": {
   "value": "De Groep neemt een \ue616nancieel actief niet langer<span class=\"_ _2\"></span> in de balans op vanaf het moment da<span class=\"_ _0\"></span>t de contractuele r<span class=\"_ _0\"></span>echten op de kasstromen uit het \ue616nanciee<span class=\"_ _0\"></span>l actief a\ue617open of de Groep de contr<span class=\"_ _0\"></span>actuele rechten op de ontv<span class=\"_ _2\"></span>angst van de kass<span class=\"_ _0\"></span>tromen uit het \ue616nancieel actief ov<span class=\"_ _0\"></span>erdr<span class=\"_ _0\"></span>aagt in een tr<span class=\"_ _0\"></span>ansactie wa<span class=\"_ _0\"></span>arbij de risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voordelen v<span class=\"_ _2\"></span>an eigendom van het \ue616nanciee<span class=\"_ _0\"></span>l actief overg<span class=\"_ _0\"></span>edrag<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den. Indien de entiteit nag<span class=\"_ _0\"></span>enoeg alle risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voordelen v<span class=\"_ _2\"></span>an eigendom van het \ue616n<span class=\"_ _0\"></span>ancieel actief niet over<span class=\"_ _0\"></span>draagt,<span class=\"_ _2\"></span> noch behoudt, moet de entiteit vas<span class=\"_ _0\"></span>tstellen of zij zeggenschap o<span class=\"_ _0\"></span>ver het \ue616n<span class=\"_ _0\"></span>ancieel actief heeft behouden.<span class=\"_ _0\"></span> In gev<span class=\"_ _0\"></span>al van <span class=\"_ _0\"></span>verlies v<span class=\"_ _0\"></span>an zeggensch<span class=\"_ _0\"></span>ap mag de entiteit de \ue616nan<span class=\"ws1\">-</span>ci\u00eble activ<span class=\"_ _0\"></span>a niet langer<span class=\"_ _2\"></span> in de balans opnemen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__148": {
   "value": "Financi\u00eble activ<span class=\"_ _2\"></span>a en verplichtingen wor<span class=\"_ _0\"></span>den netto in de balans opg<span class=\"_ _0\"></span>enomen, uitsluitend w<span class=\"_ _0\"></span>anneer de Groep beschik<span class=\"_ _2\"></span>t over een w<span class=\"_ _0\"></span>ettelijk recht om de bedr<span class=\"_ _2\"></span>agen netto voor te s<span class=\"_ _0\"></span>tellen en zij de intentie heeft om de betre\ue618ende activ<span class=\"_ _2\"></span>a en verplichtingen hetzij gelijk<span class=\"_ _0\"></span>tijdig hetzij netto af te wikk<span class=\"_ _0\"></span>elen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__146": {
   "value": "50.<span class=\"_ _2\"></span>12.2 Financi\u00eble verplichtingenFinanci\u00eble verplichtin<span class=\"_ _0\"></span>gen omv<span class=\"_ _2\"></span>atten obligatieleningen,<span class=\"_ _0\"></span> bankschulden,<span class=\"_ _0\"></span> \u2018<span class=\"_ _2\"></span>revolving\u2019<span class=\"_ _2\"></span>- en andere kre<span class=\"_ _0\"></span>dietfaciliteiten, h<span class=\"_ _0\"></span>andels<span class=\"ws1\">-</span>schulden en overig<span class=\"_ _0\"></span>e te betalen posten evenals deriv<span class=\"_ _2\"></span>aten. Financi\u00eble verplichting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den opgenomen in de balans op transactie<span class=\"_ _0\"></span>datum, zijnde het moment da<span class=\"_ _0\"></span>t de Groep zich verbindt a<span class=\"_ _0\"></span>an de contractuele bep<span class=\"_ _0\"></span>alingen v<span class=\"_ _2\"></span>an het instrument.Bij eerste opname w<span class=\"_ _2\"></span>aardeert de Groep \ue616nanci\u00eble v<span class=\"_ _0\"></span>erplichtingen aan re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _0\"></span>erminderd met de direct toew<span class=\"_ _0\"></span>ijsbare transactie<span class=\"_ _0\"></span>kosten bij de uitga<span class=\"_ _0\"></span>ve v<span class=\"_ _2\"></span>an de \ue616nanci\u00eble verplichting.<span class=\"_ _0\"></span> Niet-afgeleide \ue616nanci\u00eb<span class=\"_ _0\"></span>le verplichting<span class=\"_ _0\"></span>en worden n<span class=\"_ _0\"></span>a eerste opname gew<span class=\"_ _2\"></span>aardeerd aan ge<span class=\"_ _0\"></span>amortiseerde k<span class=\"_ _0\"></span>ostprijs met uitzondering v<span class=\"_ _2\"></span>an de \ue616nanci\u00eble verplichtingen die hun oorspr<span class=\"_ _0\"></span>ong vinden in een ov<span class=\"_ _0\"></span>erdr<span class=\"_ _0\"></span>acht v<span class=\"_ _0\"></span>an \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a die niet in aanmerking komt voor<span class=\"_ _0\"></span> a\ue609oeking of w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> nog betrokken<span class=\"ws1\">-</span>heid bij het afgestoten \ue616nanciee<span class=\"_ _0\"></span>l actief van toep<span class=\"_ _0\"></span>assing is.<span class=\"_ _0\"></span> De rentedr<span class=\"_ _0\"></span>agende verplichting<span class=\"_ _0\"></span>en wor<span class=\"_ _0\"></span>den na initi\u00eble opname gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan ge<span class=\"_ _0\"></span>amortiseerde k<span class=\"_ _0\"></span>ostprijs, w<span class=\"_ _2\"></span>aarbij het verschil tussen het initi\u00eble bedr<span class=\"_ _0\"></span>ag en het a\ue617ossingsbedr<span class=\"_ _0\"></span>ag pro r<span class=\"_ _0\"></span>ata temporis in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt opgenomen op basis <span class=\"_ _0\"></span>van de e\ue618ectiev<span class=\"_ _0\"></span>e rentemethode<span class=\"_ _2\"></span>. W<span class=\"_ _2\"></span>anneer een ov<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>dracht <span class=\"_ _0\"></span>van \ue616nanci\u00eb<span class=\"_ _0\"></span>le activ<span class=\"_ _0\"></span>a niet resulteert in a\ue609oeking v<span class=\"_ _2\"></span>an het actief omdat de entiteit de risico<span class=\"_ _0\"></span>\u2019<span class=\"_ _2\"></span>s en v<span class=\"_ _0\"></span>oordelen v<span class=\"_ _2\"></span>an de eigendom v<span class=\"_ _2\"></span>an het betre\ue618ende actief behouden heeft, blijft de Gr<span class=\"_ _0\"></span>oep het getr<span class=\"_ _0\"></span>ansfereerde a<span class=\"_ _0\"></span>ctief opnemen in de balans en erkent een \ue616nanci\u00eble <span class=\"_ _0\"></span>verplichting ten belope v<span class=\"_ _2\"></span>an de ontvang<span class=\"_ _0\"></span>en vergoe<span class=\"_ _0\"></span>ding.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>olgend op de eerste opname erk<span class=\"_ _0\"></span>ent de Groep een opbrengst op het g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerde actief en een k<span class=\"_ _0\"></span>ost op de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>g.W<span class=\"_ _2\"></span>anneer de Groep de <span class=\"_ _0\"></span>wezenlijk<span class=\"_ _2\"></span>e risico\u2019<span class=\"_ _1\"></span>s en voordelen gek<span class=\"_ _2\"></span>oppeld aan de eigendom van het g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerde actief niet o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span><span class=\"ws1\">-</span>draagt noch be<span class=\"_ _0\"></span>houdt, blijft de entiteit het getr<span class=\"_ _2\"></span>ansfereerde actief opnemen in de balans ten be<span class=\"_ _0\"></span>lope van de betr<span class=\"_ _0\"></span>okkenheid van de entiteit en erk<span class=\"_ _2\"></span>ent tegelijkertijd een bijhorende v<span class=\"_ _0\"></span>erplichting en behoudt controle ov<span class=\"_ _0\"></span>er het g<span class=\"_ _0\"></span>etransfer<span class=\"_ _0\"></span>eerde actief<span class=\"_ _2\"></span>. De betrokkenheid <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep in het getr<span class=\"_ _0\"></span>ansfereer<span class=\"_ _0\"></span>de actief is de mate w<span class=\"_ _0\"></span>aar<span class=\"_ _0\"></span>aan zij aan wijziging<span class=\"_ _0\"></span>en in de w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het actief wordt blootg<span class=\"_ _0\"></span>esteld.De w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het getransfereer<span class=\"_ _2\"></span>de actief en daarbij horende verplichting w<span class=\"_ _0\"></span>ordt bepaald op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de rechten en ver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>plichtingen die de entiteit heeft behouden.<span class=\"_ _2\"></span> De bijhorende verplichting wor<span class=\"_ _0\"></span>dt gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d zodanig da<span class=\"_ _0\"></span>t de nettoboekw<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span>de v<span class=\"_ _0\"></span>an het getransf<span class=\"_ _0\"></span>ereerde a<span class=\"_ _0\"></span>ctief en bijhorende verplichting de g<span class=\"_ _0\"></span>eamortiseerde k<span class=\"_ _2\"></span>ostprijs is van de rechten en v<span class=\"_ _0\"></span>erplichtingen behouden door de Gr<span class=\"_ _0\"></span>oep ervan uitgaande d<span class=\"_ _0\"></span>at het getr<span class=\"_ _0\"></span>ansfereer<span class=\"_ _0\"></span>de actief aan geamortiseer<span class=\"_ _2\"></span>de kost wordt g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d. De Groep neemt een \ue616nanci\u00eble v<span class=\"_ _0\"></span>erplichting niet lang<span class=\"_ _0\"></span>er op in ha<span class=\"_ _0\"></span>ar bal<span class=\"_ _0\"></span>ans wanneer<span class=\"_ _2\"></span> de contractuele verplichtin<span class=\"_ _0\"></span>gen ophouden, ontbonden wor<span class=\"_ _0\"></span>den of a\ue617open. De Groep neemt een \ue616nanci\u00eble <span class=\"_ _0\"></span>verplichting niet lang<span class=\"_ _0\"></span>er op in g<span class=\"_ _0\"></span>eval de <span class=\"_ _0\"></span>voorwaar<span class=\"_ _2\"></span>den van de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>gen aang<span class=\"_ _0\"></span>epast wer<span class=\"_ _2\"></span>den en de kasstromen uit deze aang<span class=\"_ _0\"></span>epaste \ue616nanci\u00eb<span class=\"_ _0\"></span>le verplichting aanzienlijk<span class=\"_ _0\"></span> verschillend zijn. In d<span class=\"_ _0\"></span>at gev<span class=\"_ _0\"></span>al wor<span class=\"_ _0\"></span>dt de \ue616nanci\u00eble verplichtin<span class=\"_ _0\"></span>g gebaseer<span class=\"_ _0\"></span>d op de aangep<span class=\"_ _0\"></span>aste modaliteiten opgenomen aan re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _0\"></span> Op het moment v<span class=\"_ _0\"></span>an de a\ue609oeking v<span class=\"_ _2\"></span>an de oorspronkelijke \ue616nanci\u00eb<span class=\"_ _0\"></span>le verplichting w<span class=\"_ _0\"></span>ordt het verschil tus<span class=\"_ _0\"></span>sen de afgeboek<span class=\"_ _2\"></span>te verplichting en het betaalde bedrag g<span class=\"_ _0\"></span>eboekt in de <span class=\"_ _0\"></span>winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__151": {
   "value": "50.<span class=\"_ _2\"></span>12.3 Derivaten en afdekkingtransactiesDe Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an derivaten <span class=\"_ _0\"></span>voor het be<span class=\"_ _0\"></span>heer v<span class=\"_ _2\"></span>an wisselkoersrisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en v<span class=\"_ _0\"></span>an risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s verbonden aan schommelin<span class=\"ws1\">-</span>gen v<span class=\"_ _2\"></span>an grondstofprijzen die voortv<span class=\"_ _0\"></span>loeien uit de operationele<span class=\"_ _2\"></span>, \ue616nanci\u00eble en inv<span class=\"_ _0\"></span>esteringsactiviteiten.<span class=\"_ _2\"></span> De Groep gebruikt volgende ty<span class=\"_ _0\"></span>pes van deriv<span class=\"_ _2\"></span>aten: wisselk<span class=\"_ _0\"></span>oers- en sw<span class=\"_ _0\"></span>ap-contra<span class=\"_ _0\"></span>cten gebruik<span class=\"_ _0\"></span>t als afdekkingsinstrument <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arvoor <span class=\"_ _0\"></span>\u2018hedge ac<span class=\"ws1\">-</span>counting\u2019 w<span class=\"_ _0\"></span>ordt toegep<span class=\"_ _0\"></span>ast en ov<span class=\"_ _0\"></span>erige wisse<span class=\"_ _0\"></span>lkoersen en sw<span class=\"_ _2\"></span>ap-contracten.De Groep gebr<span class=\"_ _0\"></span>uikt termijnw<span class=\"_ _0\"></span>isselcontr<span class=\"_ _0\"></span>acten om de v<span class=\"_ _0\"></span>ariabiliteit in te dekk<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de kasstromen a\ue615<span class=\"_ _0\"></span>omstig v<span class=\"_ _0\"></span>an wisselk<span class=\"_ _2\"></span>oers-\ue617uctuaties verbonden a<span class=\"_ _0\"></span>an toekomstig<span class=\"_ _0\"></span>e verk<span class=\"_ _0\"></span>open. De Groep g<span class=\"_ _0\"></span>ebruikt ev<span class=\"_ _0\"></span>eneens \u2018<span class=\"_ _2\"></span>metal-swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _0\"></span>omsten om \ue617uctu<span class=\"ws1\">-</span>aties in te dekken <span class=\"_ _0\"></span>van z<span class=\"_ _0\"></span>eer w<span class=\"_ _2\"></span>aarschijnlijke aankopen v<span class=\"_ _2\"></span>an aluminium. Deze contr<span class=\"_ _2\"></span>acten zijn aangeduid als kasstroomaf<span class=\"_ _0\"></span>dek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>kingen v<span class=\"_ _2\"></span>an aankopen v<span class=\"_ _0\"></span>an grondsto\ue618en in lijn met het v<span class=\"_ _0\"></span>erwachte ge<span class=\"_ _0\"></span>bruik v<span class=\"_ _2\"></span>an grondsto\ue618en door de Groep<span class=\"_ _2\"></span>. Derivaten die niet aangeduid zijn als kas<span class=\"_ _0\"></span>stroomafde<span class=\"_ _0\"></span>kkingen w<span class=\"_ _0\"></span>orden opgenomen aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde met <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deveranderingen opg<span class=\"_ _0\"></span>eno<span class=\"ws1\">-</span>men in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.In het kader <span class=\"_ _0\"></span>van ha<span class=\"_ _0\"></span>ar huidig<span class=\"_ _0\"></span>e thesauriepolitiek w<span class=\"_ _0\"></span>endt de Groep geen deriv<span class=\"_ _2\"></span>aten aan voor hande<span class=\"_ _0\"></span>lsdoeleinden.Deriva<span class=\"_ _0\"></span>ten worden initiee<span class=\"_ _0\"></span>l, op het ogenblik<span class=\"_ _0\"></span> dat het deriv<span class=\"_ _0\"></span>aat w<span class=\"_ _0\"></span>ordt afgesloten,<span class=\"_ _2\"></span> opgenomen aan re\u00eble w<span class=\"_ _0\"></span>aarde en <span class=\"_ _0\"></span>vervolgens geherw<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _2\"></span> W<span class=\"_ _2\"></span>anneer \u2018<span class=\"_ _2\"></span>cash\ue617ow hedge accountin<span class=\"_ _0\"></span>g\u2019 of \u2018<span class=\"_ _2\"></span>net investment hedg<span class=\"_ _0\"></span>e accounting\u2019 <span class=\"_ _0\"></span>wordt toe<span class=\"ws1\">-</span>gepast,<span class=\"_ _2\"></span> wordt het e\ue618ectieve deel v<span class=\"_ _2\"></span>an de winst of verlies opgenomen in niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resultaten, het niet-e\ue618ectieve deel wor<span class=\"_ _0\"></span>dt opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening. <span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>ransactie<span class=\"_ _0\"></span>kosten met betre<span class=\"_ _0\"></span>kking tot \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en passiva gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de met waardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>den in de winst- en <span class=\"_ _0\"></span>verliesre<span class=\"ws1\">-</span>kening g<span class=\"_ _0\"></span>eboekt.De Groep heeft v<span class=\"_ _0\"></span>olgende categorie\u00ebn <span class=\"_ _0\"></span>van deriv<span class=\"_ _2\"></span>aten: afdekkingsinstrumenten en deriv<span class=\"_ _2\"></span>aten geclassi\ue616ceerd als aang<span class=\"_ _0\"></span>ehouden voor<span class=\"_ _0\"></span> handelsdoeleinden.A. AfdekkingsinstrumentenT<span class=\"_ _2\"></span>ermijn<span class=\"_ _0\"></span>wisselcontr<span class=\"_ _0\"></span>acten en sw<span class=\"_ _2\"></span>ap-contracten aange<span class=\"_ _0\"></span>duid als kasstroomaf<span class=\"_ _0\"></span>dekkingen k<span class=\"_ _2\"></span>wali\ue616ceren beide als <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>Af<span class=\"_ _0\"></span>dekkingsin<span class=\"ws1\">-</span>strumenten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Na eerste opn<span class=\"_ _0\"></span>ame wor<span class=\"_ _0\"></span>den ze gew<span class=\"_ _2\"></span>aardeerd tegen r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>. W<span class=\"_ _2\"></span>anneer aan alle v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den opgeleg<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> \u2018hedge a<span class=\"_ _0\"></span>ccounting\u2019 is v<span class=\"_ _0\"></span>oldaan, <span class=\"_ _0\"></span>wordt de<span class=\"_ _0\"></span>ze toegepas<span class=\"_ _0\"></span>t. Dit betek<span class=\"_ _0\"></span>ent dat de ver<span class=\"_ _0\"></span>eiste documentatie voorh<span class=\"_ _0\"></span>anden is, dat de afdekkingsr<span class=\"_ _0\"></span>elatie kan wor<span class=\"_ _2\"></span>den aangetoond en dat de afdekking e\ue618<span class=\"_ _0\"></span>ectief is. W<span class=\"_ _2\"></span>anneer<span class=\"_ _0\"></span> \u2018hedg<span class=\"_ _0\"></span>e accounting\u2019 <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>epast,<span class=\"_ _0\"></span> wordt het e\ue618<span class=\"_ _0\"></span>ectieve gedeelte <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseerde r<span class=\"_ _0\"></span>esultaten,<span class=\"_ _0\"></span> het deel dat niet e\ue618ectief is wor<span class=\"_ _2\"></span>dt opgenomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.W<span class=\"_ _2\"></span>at \u2018he<span class=\"_ _0\"></span>dge accounting\u2019<span class=\"_ _0\"></span> betreft, p<span class=\"_ _0\"></span>ast de Groep IFRS 9 toe<span class=\"_ _2\"></span>. Deze stand<span class=\"_ _0\"></span>aard v<span class=\"_ _0\"></span>ereist dat de a<span class=\"_ _0\"></span>angeduide afde<span class=\"_ _0\"></span>kkingstransa<span class=\"_ _0\"></span>cties in over<span class=\"_ _0\"></span>eenkomst zijn met de objectieven <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep inzake risicobeheer<span class=\"_ _2\"></span> en strategie en dat een meer<span class=\"_ _0\"></span> kw<span class=\"_ _2\"></span>alitatieve en toekomstg<span class=\"_ _0\"></span>erichte benadering ge<span class=\"_ _0\"></span>bruikt w<span class=\"_ _0\"></span>ordt in het bepalen <span class=\"_ _0\"></span>van de e\ue618ectiv<span class=\"_ _0\"></span>iteit v<span class=\"_ _0\"></span>an de afdekkingstr<span class=\"_ _2\"></span>ansactie. De Gr<span class=\"_ _0\"></span>oep gebruik<span class=\"_ _0\"></span>t termijnwis<span class=\"_ _0\"></span>selcontra<span class=\"_ _0\"></span>cten om het valutarisico met betr<span class=\"_ _0\"></span>ekking tot zeer<span class=\"_ _2\"></span> waarschijnlijke toe<span class=\"_ _0\"></span>komstige <span class=\"_ _0\"></span>verkopen in te dekken.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erandering<span class=\"_ _0\"></span>en in de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an het termijnwisse<span class=\"_ _0\"></span>lcontract ten g<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an verandering<span class=\"_ _0\"></span>en in contantwissel<span class=\"ws1\">-</span>koersen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eduid als e\ue618ectief in kasstroom<span class=\"_ _0\"></span>afdekkingen en <span class=\"_ _0\"></span>worden bijg<span class=\"_ _0\"></span>evolg erkend in niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resulta<span class=\"ws1\">-</span>ten. Over<span class=\"_ _0\"></span>eenkomstig de IFR<span class=\"_ _0\"></span>S 9 standaard zal het <span class=\"_ _0\"></span>verschil tussen termijnk<span class=\"_ _0\"></span>oers en contantkoers eveneens g<span class=\"_ _0\"></span>eboekt <span class=\"_ _0\"></span>worden in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening in de netto\ue616nancieringslasten.De Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an \u2018<span class=\"_ _2\"></span>metal swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _0\"></span>omsten die het risico op prijsschommeling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an aluminium indek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>ken.<span class=\"_ _0\"></span> Deze contr<span class=\"_ _0\"></span>acten zijn aang<span class=\"_ _0\"></span>eduid als kasstroomaf<span class=\"_ _0\"></span>dekkingen en zijn afg<span class=\"_ _0\"></span>esloten voor<span class=\"_ _0\"></span> de levering v<span class=\"_ _2\"></span>an grondsto\ue618en in over<span class=\"_ _0\"></span>eenstemming met het verw<span class=\"_ _0\"></span>achte verbr<span class=\"_ _0\"></span>uik v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. Onder<span class=\"_ _0\"></span> de IAS 39 standaar<span class=\"_ _0\"></span>d en ook onder<span class=\"_ _0\"></span> de huidige IFRS 9 worden <span class=\"_ _0\"></span>veranderin<span class=\"_ _0\"></span>gen in de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van deze af<span class=\"_ _0\"></span>dekkingsinstrumenten g<span class=\"_ _0\"></span>eboekt in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten en overg<span class=\"_ _0\"></span>eboekt n<span class=\"_ _0\"></span>aar de initi\u00eb<span class=\"_ _0\"></span>le boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de voorr<span class=\"_ _0\"></span>aad. De t<span class=\"_ _0\"></span>ypes v<span class=\"_ _0\"></span>an afdekkingsr<span class=\"_ _0\"></span>elaties dat de Gr<span class=\"_ _0\"></span>oep momenteel aan<span class=\"ws1\">-</span>duidt, v<span class=\"_ _0\"></span>oldoen aan de vereis<span class=\"_ _0\"></span>ten van IFR<span class=\"_ _0\"></span>S 9 en zijn in over<span class=\"_ _0\"></span>eenstemming met de str<span class=\"_ _0\"></span>ategie en doelstelling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep inzake risicobeheer<span class=\"_ _2\"></span>.Ingev<span class=\"_ _2\"></span>al de afdekking niet meer v<span class=\"_ _0\"></span>oldoet aan de vereis<span class=\"_ _0\"></span>ten van <span class=\"_ _2\"></span>\u2018hedge accounting\u2019 of ing<span class=\"_ _0\"></span>eval het af<span class=\"_ _0\"></span>dekkingsinstrument verkocht <span class=\"_ _0\"></span>wordt,<span class=\"_ _0\"></span> verv<span class=\"_ _0\"></span>alt, be\u00ebindig<span class=\"_ _0\"></span>d of uitgeoefend wor<span class=\"_ _2\"></span>dt, dan wordt de af<span class=\"_ _0\"></span>dekkingsrel<span class=\"_ _0\"></span>atie voor<span class=\"_ _2\"></span> de nog resterende periode be\u00ebindigd.<span class=\"_ _0\"></span> W<span class=\"_ _2\"></span>anneer de <span class=\"_ _0\"></span>\u2018hedge a<span class=\"_ _0\"></span>ccounting\u2019 be\u00ebindig<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>dt, dan blijft het bedr<span class=\"_ _2\"></span>ag dat in de niet-gerealiseer<span class=\"_ _2\"></span>de resultaten geboek<span class=\"_ _0\"></span>t wer<span class=\"_ _0\"></span>d daar<span class=\"_ _0\"></span> behouden tot het moment dat het afg<span class=\"_ _0\"></span>edekte item erk<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>dt in de gev<span class=\"_ _0\"></span>allen dat het gaat o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een niet-\ue616nancieel afge<span class=\"_ _0\"></span>dekt actief<span class=\"_ _2\"></span>. In de gevallen d<span class=\"_ _0\"></span>at het gaat ov<span class=\"_ _0\"></span>er ander<span class=\"_ _0\"></span>e kasstroomaf<span class=\"_ _0\"></span>dekkingen,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>dt de re\u00eble w<span class=\"_ _2\"></span>aarde van de af<span class=\"_ _0\"></span>dekkingsinstrumenten tot dan g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de niet-gere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten afgeboek<span class=\"_ _0\"></span>t in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning op het moment dat het afg<span class=\"_ _0\"></span>edekte actief ev<span class=\"_ _0\"></span>eneens in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening geboek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt. In de gev<span class=\"_ _2\"></span>allen dat de toekomstig<span class=\"_ _0\"></span>e transactie niet meer<span class=\"_ _2\"></span> geacht wor<span class=\"_ _2\"></span>dt plaats te vinden, dan <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de afdekkingsinstrumenten onmiddellijk ge<span class=\"_ _0\"></span>herklasseerd v<span class=\"_ _2\"></span>anuit de niet-gerealiseer<span class=\"_ _0\"></span>de resultaten na<span class=\"_ _0\"></span>ar de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.B. Derivaten verplicht gewaardeerd aan re\u00eble waarde met re\u00eble waardeveranderingen in de winst- en verliesrekeningDeriva<span class=\"_ _0\"></span>ten die economische afdekkingen zijn,<span class=\"_ _2\"></span> doch die niet voldoen aan de strikte criteria v<span class=\"_ _0\"></span>oor <span class=\"_ _0\"></span>\u2018hedg<span class=\"_ _0\"></span>e accounting\u2019 z<span class=\"_ _0\"></span>oals voorgeschr<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> IFRS 9 <span class=\"ff11 ws3b\">Financi\u00eble instrumen<span class=\"_ _0\"></span>ten<span class=\"ff1 ws16\">, w<span class=\"_ _0\"></span>orden boekhoudk<span class=\"_ _2\"></span>undig verwerkt als \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a of \ue616nanci\u00eble </span></span>verplichtingen g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde met verwerking v<span class=\"_ _2\"></span>an waar<span class=\"_ _0\"></span>dever<span class=\"_ _0\"></span>anderingen in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening en worden opg<span class=\"_ _0\"></span>enomen in de categorie <span class=\"_ _0\"></span>\u2018V<span class=\"_ _2\"></span>erplicht gewaar<span class=\"_ _2\"></span>deerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met re\u00eble w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de winst- en verliesre<span class=\"_ _0\"></span>kening\u2019<span class=\"_ _c3\"></span>. In de winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g worden de <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deveranderingen opg<span class=\"_ _0\"></span>enomen onder de ov<span class=\"_ _0\"></span>erige be<span class=\"ws1\">-</span>drijfsopbrengsten/-k<span class=\"_ _0\"></span>osten of de netto\ue616nancieringslasten a\ue607ank<span class=\"_ _2\"></span>elijk van de aar<span class=\"_ _2\"></span>d van het actief dat economisch ing<span class=\"_ _0\"></span>edekt is.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__150": {
   "value": "50.<span class=\"_ _2\"></span>12.3 Derivaten en afdekkingtransactiesDe Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an derivaten <span class=\"_ _0\"></span>voor het be<span class=\"_ _0\"></span>heer v<span class=\"_ _2\"></span>an wisselkoersrisico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en v<span class=\"_ _0\"></span>an risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s verbonden aan schommelin<span class=\"ws1\">-</span>gen v<span class=\"_ _2\"></span>an grondstofprijzen die voortv<span class=\"_ _0\"></span>loeien uit de operationele<span class=\"_ _2\"></span>, \ue616nanci\u00eble en inv<span class=\"_ _0\"></span>esteringsactiviteiten.<span class=\"_ _2\"></span> De Groep gebruikt volgende ty<span class=\"_ _0\"></span>pes van deriv<span class=\"_ _2\"></span>aten: wisselk<span class=\"_ _0\"></span>oers- en sw<span class=\"_ _0\"></span>ap-contra<span class=\"_ _0\"></span>cten gebruik<span class=\"_ _0\"></span>t als afdekkingsinstrument <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arvoor <span class=\"_ _0\"></span>\u2018hedge ac<span class=\"ws1\">-</span>counting\u2019 w<span class=\"_ _0\"></span>ordt toegep<span class=\"_ _0\"></span>ast en ov<span class=\"_ _0\"></span>erige wisse<span class=\"_ _0\"></span>lkoersen en sw<span class=\"_ _2\"></span>ap-contracten.De Groep gebr<span class=\"_ _0\"></span>uikt termijnw<span class=\"_ _0\"></span>isselcontr<span class=\"_ _0\"></span>acten om de v<span class=\"_ _0\"></span>ariabiliteit in te dekk<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de kasstromen a\ue615<span class=\"_ _0\"></span>omstig v<span class=\"_ _0\"></span>an wisselk<span class=\"_ _2\"></span>oers-\ue617uctuaties verbonden a<span class=\"_ _0\"></span>an toekomstig<span class=\"_ _0\"></span>e verk<span class=\"_ _0\"></span>open. De Groep g<span class=\"_ _0\"></span>ebruikt ev<span class=\"_ _0\"></span>eneens \u2018<span class=\"_ _2\"></span>metal-swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _0\"></span>omsten om \ue617uctu<span class=\"ws1\">-</span>aties in te dekken <span class=\"_ _0\"></span>van z<span class=\"_ _0\"></span>eer w<span class=\"_ _2\"></span>aarschijnlijke aankopen v<span class=\"_ _2\"></span>an aluminium. Deze contr<span class=\"_ _2\"></span>acten zijn aangeduid als kasstroomaf<span class=\"_ _0\"></span>dek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>kingen v<span class=\"_ _2\"></span>an aankopen v<span class=\"_ _0\"></span>an grondsto\ue618en in lijn met het v<span class=\"_ _0\"></span>erwachte ge<span class=\"_ _0\"></span>bruik v<span class=\"_ _2\"></span>an grondsto\ue618en door de Groep<span class=\"_ _2\"></span>. Derivaten die niet aangeduid zijn als kas<span class=\"_ _0\"></span>stroomafde<span class=\"_ _0\"></span>kkingen w<span class=\"_ _0\"></span>orden opgenomen aan r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde met <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deveranderingen opg<span class=\"_ _0\"></span>eno<span class=\"ws1\">-</span>men in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening.In het kader <span class=\"_ _0\"></span>van ha<span class=\"_ _0\"></span>ar huidig<span class=\"_ _0\"></span>e thesauriepolitiek w<span class=\"_ _0\"></span>endt de Groep geen deriv<span class=\"_ _2\"></span>aten aan voor hande<span class=\"_ _0\"></span>lsdoeleinden.Deriva<span class=\"_ _0\"></span>ten worden initiee<span class=\"_ _0\"></span>l, op het ogenblik<span class=\"_ _0\"></span> dat het deriv<span class=\"_ _0\"></span>aat w<span class=\"_ _0\"></span>ordt afgesloten,<span class=\"_ _2\"></span> opgenomen aan re\u00eble w<span class=\"_ _0\"></span>aarde en <span class=\"_ _0\"></span>vervolgens geherw<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde.<span class=\"_ _2\"></span> W<span class=\"_ _2\"></span>anneer \u2018<span class=\"_ _2\"></span>cash\ue617ow hedge accountin<span class=\"_ _0\"></span>g\u2019 of \u2018<span class=\"_ _2\"></span>net investment hedg<span class=\"_ _0\"></span>e accounting\u2019 <span class=\"_ _0\"></span>wordt toe<span class=\"ws1\">-</span>gepast,<span class=\"_ _2\"></span> wordt het e\ue618ectieve deel v<span class=\"_ _2\"></span>an de winst of verlies opgenomen in niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resultaten, het niet-e\ue618ectieve deel wor<span class=\"_ _0\"></span>dt opgenomen in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening. <span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>ransactie<span class=\"_ _0\"></span>kosten met betre<span class=\"_ _0\"></span>kking tot \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a en passiva gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de met waardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>den in de winst- en <span class=\"_ _0\"></span>verliesre<span class=\"ws1\">-</span>kening g<span class=\"_ _0\"></span>eboekt.De Groep heeft v<span class=\"_ _0\"></span>olgende categorie\u00ebn <span class=\"_ _0\"></span>van deriv<span class=\"_ _2\"></span>aten: afdekkingsinstrumenten en deriv<span class=\"_ _2\"></span>aten geclassi\ue616ceerd als aang<span class=\"_ _0\"></span>ehouden voor<span class=\"_ _0\"></span> handelsdoeleinden.A. AfdekkingsinstrumentenT<span class=\"_ _2\"></span>ermijn<span class=\"_ _0\"></span>wisselcontr<span class=\"_ _0\"></span>acten en sw<span class=\"_ _2\"></span>ap-contracten aange<span class=\"_ _0\"></span>duid als kasstroomaf<span class=\"_ _0\"></span>dekkingen k<span class=\"_ _2\"></span>wali\ue616ceren beide als <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>Af<span class=\"_ _0\"></span>dekkingsin<span class=\"ws1\">-</span>strumenten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Na eerste opn<span class=\"_ _0\"></span>ame wor<span class=\"_ _0\"></span>den ze gew<span class=\"_ _2\"></span>aardeerd tegen r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>. W<span class=\"_ _2\"></span>anneer aan alle v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den opgeleg<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> \u2018hedge a<span class=\"_ _0\"></span>ccounting\u2019 is v<span class=\"_ _0\"></span>oldaan, <span class=\"_ _0\"></span>wordt de<span class=\"_ _0\"></span>ze toegepas<span class=\"_ _0\"></span>t. Dit betek<span class=\"_ _0\"></span>ent dat de ver<span class=\"_ _0\"></span>eiste documentatie voorh<span class=\"_ _0\"></span>anden is, dat de afdekkingsr<span class=\"_ _0\"></span>elatie kan wor<span class=\"_ _2\"></span>den aangetoond en dat de afdekking e\ue618<span class=\"_ _0\"></span>ectief is. W<span class=\"_ _2\"></span>anneer<span class=\"_ _0\"></span> \u2018hedg<span class=\"_ _0\"></span>e accounting\u2019 <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>epast,<span class=\"_ _0\"></span> wordt het e\ue618<span class=\"_ _0\"></span>ectieve gedeelte <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseerde r<span class=\"_ _0\"></span>esultaten,<span class=\"_ _0\"></span> het deel dat niet e\ue618ectief is wor<span class=\"_ _2\"></span>dt opgenomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.W<span class=\"_ _2\"></span>at \u2018he<span class=\"_ _0\"></span>dge accounting\u2019<span class=\"_ _0\"></span> betreft, p<span class=\"_ _0\"></span>ast de Groep IFRS 9 toe<span class=\"_ _2\"></span>. Deze stand<span class=\"_ _0\"></span>aard v<span class=\"_ _0\"></span>ereist dat de a<span class=\"_ _0\"></span>angeduide afde<span class=\"_ _0\"></span>kkingstransa<span class=\"_ _0\"></span>cties in over<span class=\"_ _0\"></span>eenkomst zijn met de objectieven <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep inzake risicobeheer<span class=\"_ _2\"></span> en strategie en dat een meer<span class=\"_ _0\"></span> kw<span class=\"_ _2\"></span>alitatieve en toekomstg<span class=\"_ _0\"></span>erichte benadering ge<span class=\"_ _0\"></span>bruikt w<span class=\"_ _0\"></span>ordt in het bepalen <span class=\"_ _0\"></span>van de e\ue618ectiv<span class=\"_ _0\"></span>iteit v<span class=\"_ _0\"></span>an de afdekkingstr<span class=\"_ _2\"></span>ansactie. De Gr<span class=\"_ _0\"></span>oep gebruik<span class=\"_ _0\"></span>t termijnwis<span class=\"_ _0\"></span>selcontra<span class=\"_ _0\"></span>cten om het valutarisico met betr<span class=\"_ _0\"></span>ekking tot zeer<span class=\"_ _2\"></span> waarschijnlijke toe<span class=\"_ _0\"></span>komstige <span class=\"_ _0\"></span>verkopen in te dekken.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erandering<span class=\"_ _0\"></span>en in de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an het termijnwisse<span class=\"_ _0\"></span>lcontract ten g<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an verandering<span class=\"_ _0\"></span>en in contantwissel<span class=\"ws1\">-</span>koersen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eduid als e\ue618ectief in kasstroom<span class=\"_ _0\"></span>afdekkingen en <span class=\"_ _0\"></span>worden bijg<span class=\"_ _0\"></span>evolg erkend in niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resulta<span class=\"ws1\">-</span>ten. Over<span class=\"_ _0\"></span>eenkomstig de IFR<span class=\"_ _0\"></span>S 9 standaard zal het <span class=\"_ _0\"></span>verschil tussen termijnk<span class=\"_ _0\"></span>oers en contantkoers eveneens g<span class=\"_ _0\"></span>eboekt <span class=\"_ _0\"></span>worden in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening in de netto\ue616nancieringslasten.De Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an \u2018<span class=\"_ _2\"></span>metal swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _0\"></span>omsten die het risico op prijsschommeling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an aluminium indek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>ken.<span class=\"_ _0\"></span> Deze contr<span class=\"_ _0\"></span>acten zijn aang<span class=\"_ _0\"></span>eduid als kasstroomaf<span class=\"_ _0\"></span>dekkingen en zijn afg<span class=\"_ _0\"></span>esloten voor<span class=\"_ _0\"></span> de levering v<span class=\"_ _2\"></span>an grondsto\ue618en in over<span class=\"_ _0\"></span>eenstemming met het verw<span class=\"_ _0\"></span>achte verbr<span class=\"_ _0\"></span>uik v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. Onder<span class=\"_ _0\"></span> de IAS 39 standaar<span class=\"_ _0\"></span>d en ook onder<span class=\"_ _0\"></span> de huidige IFRS 9 worden <span class=\"_ _0\"></span>veranderin<span class=\"_ _0\"></span>gen in de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van deze af<span class=\"_ _0\"></span>dekkingsinstrumenten g<span class=\"_ _0\"></span>eboekt in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten en overg<span class=\"_ _0\"></span>eboekt n<span class=\"_ _0\"></span>aar de initi\u00eb<span class=\"_ _0\"></span>le boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de voorr<span class=\"_ _0\"></span>aad. De t<span class=\"_ _0\"></span>ypes v<span class=\"_ _0\"></span>an afdekkingsr<span class=\"_ _0\"></span>elaties dat de Gr<span class=\"_ _0\"></span>oep momenteel aan<span class=\"ws1\">-</span>duidt, v<span class=\"_ _0\"></span>oldoen aan de vereis<span class=\"_ _0\"></span>ten van IFR<span class=\"_ _0\"></span>S 9 en zijn in over<span class=\"_ _0\"></span>eenstemming met de str<span class=\"_ _0\"></span>ategie en doelstelling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep inzake risicobeheer<span class=\"_ _2\"></span>.Ingev<span class=\"_ _2\"></span>al de afdekking niet meer v<span class=\"_ _0\"></span>oldoet aan de vereis<span class=\"_ _0\"></span>ten van <span class=\"_ _2\"></span>\u2018hedge accounting\u2019 of ing<span class=\"_ _0\"></span>eval het af<span class=\"_ _0\"></span>dekkingsinstrument verkocht <span class=\"_ _0\"></span>wordt,<span class=\"_ _0\"></span> verv<span class=\"_ _0\"></span>alt, be\u00ebindig<span class=\"_ _0\"></span>d of uitgeoefend wor<span class=\"_ _2\"></span>dt, dan wordt de af<span class=\"_ _0\"></span>dekkingsrel<span class=\"_ _0\"></span>atie voor<span class=\"_ _2\"></span> de nog resterende periode be\u00ebindigd.<span class=\"_ _0\"></span> W<span class=\"_ _2\"></span>anneer de <span class=\"_ _0\"></span>\u2018hedge a<span class=\"_ _0\"></span>ccounting\u2019 be\u00ebindig<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>dt, dan blijft het bedr<span class=\"_ _2\"></span>ag dat in de niet-gerealiseer<span class=\"_ _2\"></span>de resultaten geboek<span class=\"_ _0\"></span>t wer<span class=\"_ _0\"></span>d daar<span class=\"_ _0\"></span> behouden tot het moment dat het afg<span class=\"_ _0\"></span>edekte item erk<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>dt in de gev<span class=\"_ _0\"></span>allen dat het gaat o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een niet-\ue616nancieel afge<span class=\"_ _0\"></span>dekt actief<span class=\"_ _2\"></span>. In de gevallen d<span class=\"_ _0\"></span>at het gaat ov<span class=\"_ _0\"></span>er ander<span class=\"_ _0\"></span>e kasstroomaf<span class=\"_ _0\"></span>dekkingen,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>dt de re\u00eble w<span class=\"_ _2\"></span>aarde van de af<span class=\"_ _0\"></span>dekkingsinstrumenten tot dan g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de niet-gere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten afgeboek<span class=\"_ _0\"></span>t in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning op het moment dat het afg<span class=\"_ _0\"></span>edekte actief ev<span class=\"_ _0\"></span>eneens in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening geboek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt. In de gev<span class=\"_ _2\"></span>allen dat de toekomstig<span class=\"_ _0\"></span>e transactie niet meer<span class=\"_ _2\"></span> geacht wor<span class=\"_ _2\"></span>dt plaats te vinden, dan <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de afdekkingsinstrumenten onmiddellijk ge<span class=\"_ _0\"></span>herklasseerd v<span class=\"_ _2\"></span>anuit de niet-gerealiseer<span class=\"_ _0\"></span>de resultaten na<span class=\"_ _0\"></span>ar de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.B. Derivaten verplicht gewaardeerd aan re\u00eble waarde met re\u00eble waardeveranderingen in de winst- en verliesrekeningDeriva<span class=\"_ _0\"></span>ten die economische afdekkingen zijn,<span class=\"_ _2\"></span> doch die niet voldoen aan de strikte criteria v<span class=\"_ _0\"></span>oor <span class=\"_ _0\"></span>\u2018hedg<span class=\"_ _0\"></span>e accounting\u2019 z<span class=\"_ _0\"></span>oals voorgeschr<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> IFRS 9 <span class=\"ff11 ws3b\">Financi\u00eble instrumen<span class=\"_ _0\"></span>ten<span class=\"ff1 ws16\">, w<span class=\"_ _0\"></span>orden boekhoudk<span class=\"_ _2\"></span>undig verwerkt als \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a of \ue616nanci\u00eble </span></span>verplichtingen g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde met verwerking v<span class=\"_ _2\"></span>an waar<span class=\"_ _0\"></span>dever<span class=\"_ _0\"></span>anderingen in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening en worden opg<span class=\"_ _0\"></span>enomen in de categorie <span class=\"_ _0\"></span>\u2018V<span class=\"_ _2\"></span>erplicht gewaar<span class=\"_ _2\"></span>deerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met re\u00eble w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de winst- en verliesre<span class=\"_ _0\"></span>kening\u2019<span class=\"_ _c3\"></span>. In de winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g worden de <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deveranderingen opg<span class=\"_ _0\"></span>enomen onder de ov<span class=\"_ _0\"></span>erige be<span class=\"ws1\">-</span>drijfsopbrengsten/-k<span class=\"_ _0\"></span>osten of de netto\ue616nancieringslasten a\ue607ank<span class=\"_ _2\"></span>elijk van de aar<span class=\"_ _2\"></span>d van het actief dat economisch ing<span class=\"_ _0\"></span>edekt is.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__149": {
   "value": "A. AfdekkingsinstrumentenT<span class=\"_ _2\"></span>ermijn<span class=\"_ _0\"></span>wisselcontr<span class=\"_ _0\"></span>acten en sw<span class=\"_ _2\"></span>ap-contracten aange<span class=\"_ _0\"></span>duid als kasstroomaf<span class=\"_ _0\"></span>dekkingen k<span class=\"_ _2\"></span>wali\ue616ceren beide als <span class=\"_ _0\"></span>\u2018<span class=\"_ _2\"></span>Af<span class=\"_ _0\"></span>dekkingsin<span class=\"ws1\">-</span>strumenten<span class=\"_ _2\"></span>\u2019<span class=\"_ _1\"></span>. Na eerste opn<span class=\"_ _0\"></span>ame wor<span class=\"_ _0\"></span>den ze gew<span class=\"_ _2\"></span>aardeerd tegen r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde<span class=\"_ _2\"></span>. W<span class=\"_ _2\"></span>anneer aan alle v<span class=\"_ _0\"></span>oorwaar<span class=\"_ _0\"></span>den opgeleg<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> \u2018hedge a<span class=\"_ _0\"></span>ccounting\u2019 is v<span class=\"_ _0\"></span>oldaan, <span class=\"_ _0\"></span>wordt de<span class=\"_ _0\"></span>ze toegepas<span class=\"_ _0\"></span>t. Dit betek<span class=\"_ _0\"></span>ent dat de ver<span class=\"_ _0\"></span>eiste documentatie voorh<span class=\"_ _0\"></span>anden is, dat de afdekkingsr<span class=\"_ _0\"></span>elatie kan wor<span class=\"_ _2\"></span>den aangetoond en dat de afdekking e\ue618<span class=\"_ _0\"></span>ectief is. W<span class=\"_ _2\"></span>anneer<span class=\"_ _0\"></span> \u2018hedg<span class=\"_ _0\"></span>e accounting\u2019 <span class=\"_ _0\"></span>wordt toeg<span class=\"_ _0\"></span>epast,<span class=\"_ _0\"></span> wordt het e\ue618<span class=\"_ _0\"></span>ectieve gedeelte <span class=\"_ _0\"></span>van de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en opgenomen in de niet-ger<span class=\"_ _0\"></span>ealiseerde r<span class=\"_ _0\"></span>esultaten,<span class=\"_ _0\"></span> het deel dat niet e\ue618ectief is wor<span class=\"_ _2\"></span>dt opgenomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.W<span class=\"_ _2\"></span>at \u2018he<span class=\"_ _0\"></span>dge accounting\u2019<span class=\"_ _0\"></span> betreft, p<span class=\"_ _0\"></span>ast de Groep IFRS 9 toe<span class=\"_ _2\"></span>. Deze stand<span class=\"_ _0\"></span>aard v<span class=\"_ _0\"></span>ereist dat de a<span class=\"_ _0\"></span>angeduide afde<span class=\"_ _0\"></span>kkingstransa<span class=\"_ _0\"></span>cties in over<span class=\"_ _0\"></span>eenkomst zijn met de objectieven <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep inzake risicobeheer<span class=\"_ _2\"></span> en strategie en dat een meer<span class=\"_ _0\"></span> kw<span class=\"_ _2\"></span>alitatieve en toekomstg<span class=\"_ _0\"></span>erichte benadering ge<span class=\"_ _0\"></span>bruikt w<span class=\"_ _0\"></span>ordt in het bepalen <span class=\"_ _0\"></span>van de e\ue618ectiv<span class=\"_ _0\"></span>iteit v<span class=\"_ _0\"></span>an de afdekkingstr<span class=\"_ _2\"></span>ansactie. De Gr<span class=\"_ _0\"></span>oep gebruik<span class=\"_ _0\"></span>t termijnwis<span class=\"_ _0\"></span>selcontra<span class=\"_ _0\"></span>cten om het valutarisico met betr<span class=\"_ _0\"></span>ekking tot zeer<span class=\"_ _2\"></span> waarschijnlijke toe<span class=\"_ _0\"></span>komstige <span class=\"_ _0\"></span>verkopen in te dekken.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>erandering<span class=\"_ _0\"></span>en in de re\u00eble w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an het termijnwisse<span class=\"_ _0\"></span>lcontract ten g<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an verandering<span class=\"_ _0\"></span>en in contantwissel<span class=\"ws1\">-</span>koersen w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>eduid als e\ue618ectief in kasstroom<span class=\"_ _0\"></span>afdekkingen en <span class=\"_ _0\"></span>worden bijg<span class=\"_ _0\"></span>evolg erkend in niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _2\"></span>de resulta<span class=\"ws1\">-</span>ten. Over<span class=\"_ _0\"></span>eenkomstig de IFR<span class=\"_ _0\"></span>S 9 standaard zal het <span class=\"_ _0\"></span>verschil tussen termijnk<span class=\"_ _0\"></span>oers en contantkoers eveneens g<span class=\"_ _0\"></span>eboekt <span class=\"_ _0\"></span>worden in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening in de netto\ue616nancieringslasten.De Groep maak<span class=\"_ _0\"></span>t gebruik<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an \u2018<span class=\"_ _2\"></span>metal swap<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>-overeenk<span class=\"_ _0\"></span>omsten die het risico op prijsschommeling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an aluminium indek<span class=\"_ _2\"></span><span class=\"ws1\">-</span>ken.<span class=\"_ _0\"></span> Deze contr<span class=\"_ _0\"></span>acten zijn aang<span class=\"_ _0\"></span>eduid als kasstroomaf<span class=\"_ _0\"></span>dekkingen en zijn afg<span class=\"_ _0\"></span>esloten voor<span class=\"_ _0\"></span> de levering v<span class=\"_ _2\"></span>an grondsto\ue618en in over<span class=\"_ _0\"></span>eenstemming met het verw<span class=\"_ _0\"></span>achte verbr<span class=\"_ _0\"></span>uik v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. Onder<span class=\"_ _0\"></span> de IAS 39 standaar<span class=\"_ _0\"></span>d en ook onder<span class=\"_ _0\"></span> de huidige IFRS 9 worden <span class=\"_ _0\"></span>veranderin<span class=\"_ _0\"></span>gen in de re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van deze af<span class=\"_ _0\"></span>dekkingsinstrumenten g<span class=\"_ _0\"></span>eboekt in de niet-g<span class=\"_ _0\"></span>erealiseer<span class=\"_ _0\"></span>de resultaten en overg<span class=\"_ _0\"></span>eboekt n<span class=\"_ _0\"></span>aar de initi\u00eb<span class=\"_ _0\"></span>le boekw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de voorr<span class=\"_ _0\"></span>aad. De t<span class=\"_ _0\"></span>ypes v<span class=\"_ _0\"></span>an afdekkingsr<span class=\"_ _0\"></span>elaties dat de Gr<span class=\"_ _0\"></span>oep momenteel aan<span class=\"ws1\">-</span>duidt, v<span class=\"_ _0\"></span>oldoen aan de vereis<span class=\"_ _0\"></span>ten van IFR<span class=\"_ _0\"></span>S 9 en zijn in over<span class=\"_ _0\"></span>eenstemming met de str<span class=\"_ _0\"></span>ategie en doelstelling<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de Groep inzake risicobeheer<span class=\"_ _2\"></span>.Ingev<span class=\"_ _2\"></span>al de afdekking niet meer v<span class=\"_ _0\"></span>oldoet aan de vereis<span class=\"_ _0\"></span>ten van <span class=\"_ _2\"></span>\u2018hedge accounting\u2019 of ing<span class=\"_ _0\"></span>eval het af<span class=\"_ _0\"></span>dekkingsinstrument verkocht <span class=\"_ _0\"></span>wordt,<span class=\"_ _0\"></span> verv<span class=\"_ _0\"></span>alt, be\u00ebindig<span class=\"_ _0\"></span>d of uitgeoefend wor<span class=\"_ _2\"></span>dt, dan wordt de af<span class=\"_ _0\"></span>dekkingsrel<span class=\"_ _0\"></span>atie voor<span class=\"_ _2\"></span> de nog resterende periode be\u00ebindigd.<span class=\"_ _0\"></span> W<span class=\"_ _2\"></span>anneer de <span class=\"_ _0\"></span>\u2018hedge a<span class=\"_ _0\"></span>ccounting\u2019 be\u00ebindig<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>dt, dan blijft het bedr<span class=\"_ _2\"></span>ag dat in de niet-gerealiseer<span class=\"_ _2\"></span>de resultaten geboek<span class=\"_ _0\"></span>t wer<span class=\"_ _0\"></span>d daar<span class=\"_ _0\"></span> behouden tot het moment dat het afg<span class=\"_ _0\"></span>edekte item erk<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>dt in de gev<span class=\"_ _0\"></span>allen dat het gaat o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> een niet-\ue616nancieel afge<span class=\"_ _0\"></span>dekt actief<span class=\"_ _2\"></span>. In de gevallen d<span class=\"_ _0\"></span>at het gaat ov<span class=\"_ _0\"></span>er ander<span class=\"_ _0\"></span>e kasstroomaf<span class=\"_ _0\"></span>dekkingen,<span class=\"_ _0\"></span> dan wor<span class=\"_ _0\"></span>dt de re\u00eble w<span class=\"_ _2\"></span>aarde van de af<span class=\"_ _0\"></span>dekkingsinstrumenten tot dan g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t in de niet-gere<span class=\"_ _0\"></span>aliseerde resulta<span class=\"_ _0\"></span>ten afgeboek<span class=\"_ _0\"></span>t in de winst- en <span class=\"_ _0\"></span>verliesrek<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>ning op het moment dat het afg<span class=\"_ _0\"></span>edekte actief ev<span class=\"_ _0\"></span>eneens in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening geboek<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt. In de gev<span class=\"_ _2\"></span>allen dat de toekomstig<span class=\"_ _0\"></span>e transactie niet meer<span class=\"_ _2\"></span> geacht wor<span class=\"_ _2\"></span>dt plaats te vinden, dan <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>e\u00eble w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de afdekkingsinstrumenten onmiddellijk ge<span class=\"_ _0\"></span>herklasseerd v<span class=\"_ _2\"></span>anuit de niet-gerealiseer<span class=\"_ _0\"></span>de resultaten na<span class=\"_ _0\"></span>ar de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__152": {
   "value": "B. Derivaten verplicht gewaardeerd aan re\u00eble waarde met re\u00eble waardeveranderingen in de winst- en verliesrekeningDeriva<span class=\"_ _0\"></span>ten die economische afdekkingen zijn,<span class=\"_ _2\"></span> doch die niet voldoen aan de strikte criteria v<span class=\"_ _0\"></span>oor <span class=\"_ _0\"></span>\u2018hedg<span class=\"_ _0\"></span>e accounting\u2019 z<span class=\"_ _0\"></span>oals voorgeschr<span class=\"_ _0\"></span>even door<span class=\"_ _0\"></span> IFRS 9 <span class=\"ff11 ws3b\">Financi\u00eble instrumen<span class=\"_ _0\"></span>ten<span class=\"ff1 ws16\">, w<span class=\"_ _0\"></span>orden boekhoudk<span class=\"_ _2\"></span>undig verwerkt als \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a of \ue616nanci\u00eble </span></span>verplichtingen g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d aan re\u00eble w<span class=\"_ _2\"></span>aarde met verwerking v<span class=\"_ _2\"></span>an waar<span class=\"_ _0\"></span>dever<span class=\"_ _0\"></span>anderingen in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening en worden opg<span class=\"_ _0\"></span>enomen in de categorie <span class=\"_ _0\"></span>\u2018V<span class=\"_ _2\"></span>erplicht gewaar<span class=\"_ _2\"></span>deerd aan re\u00eble w<span class=\"_ _2\"></span>aarde met re\u00eble w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de winst- en verliesre<span class=\"_ _0\"></span>kening\u2019<span class=\"_ _c3\"></span>. In de winst- en verliesr<span class=\"_ _0\"></span>ekenin<span class=\"_ _0\"></span>g worden de <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deveranderingen opg<span class=\"_ _0\"></span>enomen onder de ov<span class=\"_ _0\"></span>erige be<span class=\"ws1\">-</span>drijfsopbrengsten/-k<span class=\"_ _0\"></span>osten of de netto\ue616nancieringslasten a\ue607ank<span class=\"_ _2\"></span>elijk van de aar<span class=\"_ _2\"></span>d van het actief dat economisch ing<span class=\"_ _0\"></span>edekt is.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__153": {
   "value": "50.<span class=\"_ _2\"></span>13 Bijzondere waardeverminderingen50.<span class=\"_ _2\"></span>13.1 Bijzondere waardeverminderingen van goodwill, immateri\u00eble activa en materi\u00eble vaste activaGoodwill en immateri\u00eble a<span class=\"_ _0\"></span>ctiva met een onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur w<span class=\"_ _0\"></span>orden jaarlijk<span class=\"_ _0\"></span>s op bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering getoetst en elk<span class=\"_ _0\"></span>e keer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> een aanwijzing bestaat d<span class=\"_ _0\"></span>at zij mogelijk een bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering hebben on<span class=\"ws1\">-</span>dergaan.<span class=\"_ _0\"></span> Het toetsen op bijzondere w<span class=\"_ _2\"></span>aardevermindering ge<span class=\"_ _0\"></span>beurt ieder ja<span class=\"_ _0\"></span>ar op hetz<span class=\"_ _0\"></span>elfde ogenblik<span class=\"_ _0\"></span> en op het niveau <span class=\"_ _0\"></span>van de kasstroomg<span class=\"_ _0\"></span>enererende eenheid.De Groep bepaalt h<span class=\"_ _0\"></span>aar kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende eenheden in ov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t met de wijze <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>op ze haar<span class=\"_ _2\"></span> goodwill be<span class=\"ls1 ws1\">-</span>heert en economische voor<span class=\"_ _0\"></span>delen krijgt v<span class=\"_ _0\"></span>an de verworven goodw<span class=\"_ _0\"></span>ill en immateri\u00eble activ<span class=\"_ _2\"></span>a. Het toetsen op bijzondere wa<span class=\"_ _0\"></span>ardevermindering g<span class=\"_ _0\"></span>ebeurt door<span class=\"_ _0\"></span> het verge<span class=\"_ _0\"></span>lijken v<span class=\"_ _2\"></span>an de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheden met hun realiseerb<span class=\"_ _0\"></span>are w<span class=\"_ _2\"></span>aarde,<span class=\"_ _0\"></span> gebaseer<span class=\"_ _2\"></span>d op hun verwachte toek<span class=\"_ _0\"></span>omstige kasstr<span class=\"_ _0\"></span>omen ver<span class=\"_ _0\"></span>disconteerd tegen een g<span class=\"_ _0\"></span>epaste disconte<span class=\"ls1 ws1\">-</span>ringsv<span class=\"_ _0\"></span>oet voor bel<span class=\"_ _0\"></span>astingen.De disconteringsv<span class=\"_ _0\"></span>oet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt in de bepaling v<span class=\"_ _2\"></span>an de contante waarde v<span class=\"_ _2\"></span>an de verwachte toek<span class=\"_ _2\"></span>omstige kasstromen is een disconteringsv<span class=\"_ _0\"></span>oet die gebaseer<span class=\"_ _0\"></span>d is op een gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC).<span class=\"_ _0\"></span> Deze g<span class=\"_ _0\"></span>ewogen g<span class=\"_ _0\"></span>emiddel<span class=\"ws1\">-</span>de kapitaalkost g<span class=\"_ _0\"></span>ebruikt een <span class=\"_ _0\"></span>verhouding vr<span class=\"_ _0\"></span>eemd vermogen <span class=\"_ _0\"></span>versus eigen <span class=\"_ _0\"></span>vermogen v<span class=\"_ _2\"></span>an een gemiddelde marktparticip<span class=\"_ _0\"></span>ant wa<span class=\"_ _0\"></span>arbij een extra risicocomponent toeg<span class=\"_ _0\"></span>evoeg<span class=\"_ _0\"></span>d werd a<span class=\"_ _0\"></span>an de kost v<span class=\"_ _2\"></span>an eigen vermogen.<span class=\"_ _0\"></span> De kost v<span class=\"_ _2\"></span>an vreemd vermogen is gebaseer<span class=\"_ _2\"></span>d op voorwaarden die <span class=\"_ _0\"></span>vergelijkb<span class=\"_ _0\"></span>are bedrijven <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> hun langetermijn\ue616nanciering z<span class=\"_ _0\"></span>ouden kunnen neg<span class=\"_ _0\"></span>oti\u00ebren. Het risico verbonden aan de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de prijsevoluties v<span class=\"_ _2\"></span>an zilver en aluminium is weerspieg<span class=\"_ _0\"></span>eld in de toekomstig<span class=\"_ _0\"></span>e kasstromen.<span class=\"_ _0\"></span> Er w<span class=\"_ _0\"></span>ordt een bijz<span class=\"_ _0\"></span>onder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies geboek<span class=\"_ _2\"></span>t indien de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgene<span class=\"ws1\">-</span>rerende eenheid zijn r<span class=\"_ _0\"></span>ealiseerbar<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aarde ov<span class=\"_ _0\"></span>ertreft.<span class=\"_ _0\"></span> Bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en worden opg<span class=\"_ _0\"></span>enomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.Op iedere r<span class=\"_ _0\"></span>apporteringsdatum dient te w<span class=\"_ _0\"></span>orden nag<span class=\"_ _0\"></span>egaan of er een aan<span class=\"_ _2\"></span>wijzing bestaat dat de boek<span class=\"_ _2\"></span>waarden v<span class=\"_ _2\"></span>an de mate<span class=\"ws1\">-</span>ri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a, imma<span class=\"_ _0\"></span>teri\u00eble activ<span class=\"_ _0\"></span>a met een beperkte ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> en \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a mogelijk een bijzondere w<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span>devermindering hebben onderg<span class=\"_ _0\"></span>aan. Indien een derg<span class=\"_ _0\"></span>elijke indicatie bes<span class=\"_ _0\"></span>taat, <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>ealiseerbar<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het actief ger<span class=\"_ _0\"></span>aamd. Er<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlies g<span class=\"_ _0\"></span>eboekt als de boe<span class=\"_ _0\"></span>kw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an een actief zijn realiseerb<span class=\"_ _0\"></span>are wa<span class=\"_ _0\"></span>arde ov<span class=\"_ _0\"></span>ertreft.<span class=\"_ _0\"></span> Bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliezen <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>enomen in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening en de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van het desbetre\ue618ende actief w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>erminderd door<span class=\"_ _0\"></span> gebruik<span class=\"_ _0\"></span> te maken v<span class=\"_ _2\"></span>an een aparte rekening<span class=\"_ _0\"></span>. De r<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span><span class=\"ws1\">-</span>bare w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de materi\u00eble v<span class=\"_ _2\"></span>aste activa en immateri\u00eb<span class=\"_ _0\"></span>le activa met een beperk<span class=\"_ _2\"></span>te gebruiksduur is de hoogs<span class=\"_ _0\"></span>te wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde minus verkoopk<span class=\"_ _2\"></span>osten en de gebruiksw<span class=\"_ _2\"></span>aarde<span class=\"_ _0\"></span>. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> de bepaling v<span class=\"_ _2\"></span>an de gebruiksw<span class=\"_ _2\"></span>aarde worden de g<span class=\"_ _0\"></span>eschatte toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _0\"></span>erdisconteer<span class=\"_ _0\"></span>d naar<span class=\"_ _0\"></span> hun contante wa<span class=\"_ _0\"></span>arde op basis <span class=\"_ _0\"></span>van een disconterings<span class=\"_ _2\"></span>voet voor bel<span class=\"_ _0\"></span>astingen die de tijdsw<span class=\"_ _2\"></span>aarde van g<span class=\"_ _0\"></span>eld en de aan het actief verbonden speci\ue616e<span class=\"_ _0\"></span>ke risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s weerspiege<span class=\"_ _0\"></span>lt.Een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies d<span class=\"_ _0\"></span>at in voorga<span class=\"_ _0\"></span>ande perioden voor<span class=\"_ _0\"></span> een actief,<span class=\"_ _2\"></span> met uitsluiting van goodw<span class=\"_ _0\"></span>ill, w<span class=\"_ _0\"></span>erd opgenomen, <span class=\"_ _0\"></span>wordt terugg<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t als en slechts als er sinds de opname v<span class=\"_ _2\"></span>an het laatste bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>lies een wijziging heeft pl<span class=\"_ _0\"></span>aatsgevonden in de sch<span class=\"_ _0\"></span>attingen die g<span class=\"_ _0\"></span>ebruikt w<span class=\"_ _0\"></span>orden om de re<span class=\"_ _2\"></span>aliseerbare wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an het actief te bepalen.50.<span class=\"_ _2\"></span>13.2 Bijzondere waardeverminderingen op recht-op-gebruik activa Op elke r<span class=\"_ _2\"></span>apporteringsdatum analyseert de Groep al haar<span class=\"_ _0\"></span> recht-op-ge<span class=\"_ _0\"></span>bruik activ<span class=\"_ _2\"></span>a om na te gaan of er geen bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aar<span class=\"ws1\">-</span>devermindering dient ge<span class=\"_ _0\"></span>boekt te w<span class=\"_ _0\"></span>orden.<span class=\"_ _0\"></span> Een indicatie tot mogelijk<span class=\"_ _0\"></span> bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies kan zijn dat een contract a<span class=\"_ _0\"></span>angegaan als le<span class=\"_ _0\"></span>asingnemer<span class=\"_ _0\"></span> verlieslatend w<span class=\"_ _0\"></span>ordt in w<span class=\"_ _0\"></span>elk gev<span class=\"_ _2\"></span>al een bijzonder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies ge<span class=\"ws1\">-</span>boekt w<span class=\"_ _0\"></span>ordt,<span class=\"_ _0\"></span> zijnde de laagste re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de verwachte kos<span class=\"_ _0\"></span>t om het contract te be\u00ebindig<span class=\"_ _0\"></span>en en de verwa<span class=\"_ _0\"></span>chte nettokost om het contract toch <span class=\"_ _0\"></span>verder<span class=\"_ _2\"></span> te laten lopen. Een geboek<span class=\"_ _2\"></span>t bijzonder w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies <span class=\"_ _0\"></span>wordt teg<span class=\"_ _0\"></span>engedr<span class=\"_ _2\"></span>aaid, enkel wanneer<span class=\"_ _2\"></span> de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het actief niet hoger is dan de w<span class=\"_ _2\"></span>aarde die zou zijn v<span class=\"_ _2\"></span>astgesteld na aftre<span class=\"_ _0\"></span>k v<span class=\"_ _0\"></span>an afschrijvingen indien er g<span class=\"_ _0\"></span>een bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt z<span class=\"_ _0\"></span>ou zijn geweest.50.<span class=\"_ _2\"></span>13.3 Bijzondere waardeverminderingen van \ue61fnanci\u00eble activa en contractuele activa verb<span class=\"_ _9\"></span>onden aan contracten met klantenDe IFRS 9 standaar<span class=\"_ _0\"></span>d verv<span class=\"_ _0\"></span>angt het model dat g<span class=\"_ _0\"></span>ebruikt w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>oor het boek<span class=\"_ _2\"></span>en van bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en en dat geb<span class=\"_ _0\"></span>aseerd is op opge<span class=\"_ _0\"></span>lopen verliessitua<span class=\"_ _0\"></span>ties door een model da<span class=\"_ _0\"></span>t gebaseer<span class=\"_ _0\"></span>d is op verw<span class=\"_ _0\"></span>achte verlie<span class=\"_ _0\"></span>zen op het moment dat het actief voor<span class=\"_ _2\"></span> de eerste maal geboek<span class=\"_ _0\"></span>t wordt.<span class=\"_ _2\"></span> Dit vereist aanzienlijke beoor<span class=\"_ _0\"></span>delingen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> hoe ver<span class=\"_ _0\"></span>anderingen in econo<span class=\"ws1\">-</span>mische factoren de <span class=\"_ _0\"></span>verwachte <span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en kunnen be\u00efn<span class=\"_ _0\"></span>vloeden. De Gr<span class=\"_ _0\"></span>oep zal de vereen<span class=\"_ _0\"></span>voudig<span class=\"_ _0\"></span>de methode toepassen voor<span class=\"_ _2\"></span> de evalu<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en, leasev<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en en contractue<span class=\"_ _0\"></span>le activa <span class=\"_ _0\"></span>verbonden aan contr<span class=\"_ _0\"></span>acten met klanten w<span class=\"_ _2\"></span>at inhoudt dat verw<span class=\"_ _2\"></span>achte verliezen v<span class=\"_ _0\"></span>oor dez<span class=\"_ _0\"></span>e categorie\u00ebn v<span class=\"_ _2\"></span>an activa steeds ber<span class=\"_ _0\"></span>ekend w<span class=\"_ _0\"></span>orden ten belope v<span class=\"_ _2\"></span>an de verwachte verliez<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de gehele looptijd <span class=\"_ _0\"></span>van de activ<span class=\"_ _2\"></span>a. Kredietv<span class=\"_ _0\"></span>erliezen w<span class=\"_ _0\"></span>orden berek<span class=\"_ _2\"></span>end als de verdisconteerde w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an alle tekorten in kass<span class=\"_ _0\"></span>tromen zijnde het verschil tussen de kas<span class=\"_ _0\"></span>stromen w<span class=\"_ _2\"></span>aar de onderneming recht op heeft en w<span class=\"_ _2\"></span>at de onderne<span class=\"ws1\">-</span>ming verw<span class=\"_ _0\"></span>acht te ontv<span class=\"_ _0\"></span>angen.<span class=\"_ _0\"></span> Een \ue616nancieel actief is moge<span class=\"_ _0\"></span>lijk in w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>verminderd door<span class=\"_ _2\"></span> kredietverliezen indien \u00e9\u00e9n of meerdere <span class=\"_ _0\"></span>voorvallen zich hebben <span class=\"_ _0\"></span>voorge<span class=\"_ _0\"></span>daan die een nadelig e\ue618ect he<span class=\"_ _0\"></span>bben op de toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _2\"></span>an het \ue616nan<span class=\"ws1\">-</span>cieel actief<span class=\"_ _0\"></span>.De gebruik<span class=\"_ _0\"></span>te input en veronders<span class=\"_ _0\"></span>tellingen in dit v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erliesmodel zijn de volg<span class=\"_ _0\"></span>ende: ernstige \ue616nanci\u00eble moeilijkhe<span class=\"ws1\">-</span>den w<span class=\"_ _0\"></span>aarin een tegenpartij zich z<span class=\"_ _0\"></span>ou bevinden, a<span class=\"_ _0\"></span>chterstallen v<span class=\"_ _0\"></span>an meer dan 90 dag<span class=\"_ _0\"></span>en na verv<span class=\"_ _0\"></span>aldatum v<span class=\"_ _2\"></span>an de factuur<span class=\"_ _2\"></span>, een mogelijks f<span class=\"_ _0\"></span>aillissement v<span class=\"_ _0\"></span>an de tegenpartij,<span class=\"_ _0\"></span> \u2026De evalu<span class=\"_ _0\"></span>atie voor<span class=\"_ _0\"></span> het boeken <span class=\"_ _0\"></span>van ev<span class=\"_ _0\"></span>entuele bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en houdt rek<span class=\"_ _0\"></span>ening met toekomstg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>richte elementen. <span class=\"_ _0\"></span>Alle debiteuren wor<span class=\"_ _2\"></span>den gegroepeerd in risicocategorie\u00ebn g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d op kw<span class=\"_ _2\"></span>antitatieve en kw<span class=\"_ _2\"></span>alitatieve kenmerk<span class=\"_ _0\"></span>en. Dez<span class=\"_ _0\"></span>e indeling in risicocategorie\u00ebn <span class=\"_ _0\"></span>wordt ieder<span class=\"_ _2\"></span> jaar beoordee<span class=\"_ _0\"></span>ld, rek<span class=\"_ _2\"></span>ening houdend met relevante toek<span class=\"_ _0\"></span>omstge<span class=\"ws1\">-</span>richte informatie zo<span class=\"_ _0\"></span>als informatie v<span class=\"_ _2\"></span>an externe kredietbeoordelin<span class=\"_ _0\"></span>gsbureaus,<span class=\"_ _2\"></span> ouderdomsanalyse v<span class=\"_ _0\"></span>an de business, landen<span class=\"ws1\">-</span>risico en de individuele beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an de kredietman<span class=\"_ _0\"></span>ager<span class=\"_ _2\"></span>. De Groep tr<span class=\"_ _0\"></span>acht het kredietrisico te beperk<span class=\"_ _0\"></span>en door g<span class=\"_ _0\"></span>ebruik te maken v<span class=\"_ _2\"></span>an kredietverz<span class=\"_ _0\"></span>ekering en ander<span class=\"_ _0\"></span>e kredietver<span class=\"_ _0\"></span>zachtende hulpmiddelen zo<span class=\"_ _0\"></span>als wissels,<span class=\"_ _0\"></span> bankgar<span class=\"_ _2\"></span>anties, hypotheek.De methodologie,<span class=\"_ _2\"></span> gehanteerd door<span class=\"_ _0\"></span> de Groep voor<span class=\"_ _2\"></span> de evaluatie v<span class=\"_ _0\"></span>an bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en, is dus ge<span class=\"ws1\">-</span>baseerd op indiv<span class=\"_ _0\"></span>idueel nazicht v<span class=\"_ _2\"></span>an uitstaande vordering<span class=\"_ _0\"></span>en rekenin<span class=\"_ _0\"></span>g houdend met toekomstg<span class=\"_ _0\"></span>erichte informatie<span class=\"_ _2\"></span>. Daarom heeft de introductie v<span class=\"_ _2\"></span>an IFRS 9 geen kw<span class=\"_ _2\"></span>antitatieve impact geha<span class=\"_ _0\"></span>d op de geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.W<span class=\"_ _2\"></span>aardeverminderin<span class=\"_ _0\"></span>gen op \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a aan geamortiseerde k<span class=\"_ _2\"></span>ostprijs worden geboe<span class=\"_ _0\"></span>kt in de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening en netto gepresenteer<span class=\"_ _0\"></span>d v<span class=\"_ _0\"></span>an de brutow<span class=\"_ _0\"></span>aarden in de g<span class=\"_ _0\"></span>econsolideerde bal<span class=\"_ _0\"></span>ans. W<span class=\"_ _2\"></span>aar<span class=\"_ _0\"></span>devermindering<span class=\"_ _0\"></span>en op \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de met waardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de niet-gere<span class=\"_ _0\"></span>aliseerde r<span class=\"_ _0\"></span>esultaten wor<span class=\"_ _0\"></span>den geboek<span class=\"_ _0\"></span>t in de winst- en verliesrek<span class=\"_ _2\"></span>ening.De brutow<span class=\"_ _2\"></span>aarde van de \ue616n<span class=\"_ _0\"></span>anci\u00eble activ<span class=\"_ _0\"></span>a worden af<span class=\"_ _0\"></span>geboek<span class=\"_ _0\"></span>t w<span class=\"_ _0\"></span>anneer er<span class=\"_ _0\"></span> geen re<span class=\"_ _0\"></span>delijke v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en zijn dat het \ue616nancieel actief in zijn geheel of ge<span class=\"_ _0\"></span>deeltelijk kan ger<span class=\"_ _0\"></span>ecupereer<span class=\"_ _0\"></span>d worden.<span class=\"_ _2\"></span> De Groep maakt een individuele insch<span class=\"_ _0\"></span>atting per t<span class=\"_ _0\"></span>ype v<span class=\"_ _0\"></span>an actief of dat er al d<span class=\"_ _0\"></span>an niet een redelijk<span class=\"_ _0\"></span>e verw<span class=\"_ _0\"></span>achting v<span class=\"_ _0\"></span>an recuper<span class=\"_ _0\"></span>atie kan zijn. <span class=\"_ _0\"></span>Afgeboek<span class=\"_ _0\"></span>te w<span class=\"_ _0\"></span>aarden mak<span class=\"_ _2\"></span>en nog steeds deel uit v<span class=\"_ _0\"></span>an acties die de Groep onderneemt ter<span class=\"_ _0\"></span> recuper<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an de uitstaande w<span class=\"_ _0\"></span>aarden.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__154-1": {
   "value": "50.<span class=\"_ _2\"></span>13.1 Bijzondere waardeverminderingen van goodwill, immateri\u00eble activa en materi\u00eble vaste activaGoodwill en immateri\u00eble a<span class=\"_ _0\"></span>ctiva met een onbep<span class=\"_ _0\"></span>aalde gebruik<span class=\"_ _0\"></span>sduur w<span class=\"_ _0\"></span>orden jaarlijk<span class=\"_ _0\"></span>s op bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>devermindering getoetst en elk<span class=\"_ _0\"></span>e keer<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>anneer er<span class=\"_ _2\"></span> een aanwijzing bestaat d<span class=\"_ _0\"></span>at zij mogelijk een bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _2\"></span>aardevermindering hebben on<span class=\"ws1\">-</span>dergaan.<span class=\"_ _0\"></span> Het toetsen op bijzondere w<span class=\"_ _2\"></span>aardevermindering ge<span class=\"_ _0\"></span>beurt ieder ja<span class=\"_ _0\"></span>ar op hetz<span class=\"_ _0\"></span>elfde ogenblik<span class=\"_ _0\"></span> en op het niveau <span class=\"_ _0\"></span>van de kasstroomg<span class=\"_ _0\"></span>enererende eenheid.De Groep bepaalt h<span class=\"_ _0\"></span>aar kass<span class=\"_ _0\"></span>troomgener<span class=\"_ _0\"></span>erende eenheden in ov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t met de wijze <span class=\"_ _0\"></span>waar<span class=\"_ _0\"></span>op ze haar<span class=\"_ _2\"></span> goodwill be<span class=\"ls1 ws1\">-</span>heert en economische voor<span class=\"_ _0\"></span>delen krijgt v<span class=\"_ _0\"></span>an de verworven goodw<span class=\"_ _0\"></span>ill en immateri\u00eble activ<span class=\"_ _2\"></span>a. Het toetsen op bijzondere wa<span class=\"_ _0\"></span>ardevermindering g<span class=\"_ _0\"></span>ebeurt door<span class=\"_ _0\"></span> het verge<span class=\"_ _0\"></span>lijken v<span class=\"_ _2\"></span>an de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgenerer<span class=\"_ _0\"></span>ende eenheden met hun realiseerb<span class=\"_ _0\"></span>are w<span class=\"_ _2\"></span>aarde,<span class=\"_ _0\"></span> gebaseer<span class=\"_ _2\"></span>d op hun verwachte toek<span class=\"_ _0\"></span>omstige kasstr<span class=\"_ _0\"></span>omen ver<span class=\"_ _0\"></span>disconteerd tegen een g<span class=\"_ _0\"></span>epaste disconte<span class=\"ls1 ws1\">-</span>ringsv<span class=\"_ _0\"></span>oet voor bel<span class=\"_ _0\"></span>astingen.De disconteringsv<span class=\"_ _0\"></span>oet die gebruik<span class=\"_ _0\"></span>t wor<span class=\"_ _0\"></span>dt in de bepaling v<span class=\"_ _2\"></span>an de contante waarde v<span class=\"_ _2\"></span>an de verwachte toek<span class=\"_ _2\"></span>omstige kasstromen is een disconteringsv<span class=\"_ _0\"></span>oet die gebaseer<span class=\"_ _0\"></span>d is op een gewog<span class=\"_ _0\"></span>en gemiddelde kapitaalk<span class=\"_ _0\"></span>ost (W<span class=\"_ _2\"></span>ACC).<span class=\"_ _0\"></span> Deze g<span class=\"_ _0\"></span>ewogen g<span class=\"_ _0\"></span>emiddel<span class=\"ws1\">-</span>de kapitaalkost g<span class=\"_ _0\"></span>ebruikt een <span class=\"_ _0\"></span>verhouding vr<span class=\"_ _0\"></span>eemd vermogen <span class=\"_ _0\"></span>versus eigen <span class=\"_ _0\"></span>vermogen v<span class=\"_ _2\"></span>an een gemiddelde marktparticip<span class=\"_ _0\"></span>ant wa<span class=\"_ _0\"></span>arbij een extra risicocomponent toeg<span class=\"_ _0\"></span>evoeg<span class=\"_ _0\"></span>d werd a<span class=\"_ _0\"></span>an de kost v<span class=\"_ _2\"></span>an eigen vermogen.<span class=\"_ _0\"></span> De kost v<span class=\"_ _2\"></span>an vreemd vermogen is gebaseer<span class=\"_ _2\"></span>d op voorwaarden die <span class=\"_ _0\"></span>vergelijkb<span class=\"_ _0\"></span>are bedrijven <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> hun langetermijn\ue616nanciering z<span class=\"_ _0\"></span>ouden kunnen neg<span class=\"_ _0\"></span>oti\u00ebren. Het risico verbonden aan de v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an de prijsevoluties v<span class=\"_ _2\"></span>an zilver en aluminium is weerspieg<span class=\"_ _0\"></span>eld in de toekomstig<span class=\"_ _0\"></span>e kasstromen.<span class=\"_ _0\"></span> Er w<span class=\"_ _0\"></span>ordt een bijz<span class=\"_ _0\"></span>onder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies geboek<span class=\"_ _2\"></span>t indien de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an de kasstroomgene<span class=\"ws1\">-</span>rerende eenheid zijn r<span class=\"_ _0\"></span>ealiseerbar<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aarde ov<span class=\"_ _0\"></span>ertreft.<span class=\"_ _0\"></span> Bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en worden opg<span class=\"_ _0\"></span>enomen in de winst- en verliesr<span class=\"_ _0\"></span>ekening<span class=\"_ _0\"></span>.Op iedere r<span class=\"_ _0\"></span>apporteringsdatum dient te w<span class=\"_ _0\"></span>orden nag<span class=\"_ _0\"></span>egaan of er een aan<span class=\"_ _2\"></span>wijzing bestaat dat de boek<span class=\"_ _2\"></span>waarden v<span class=\"_ _2\"></span>an de mate<span class=\"ws1\">-</span>ri\u00eble v<span class=\"_ _0\"></span>aste activ<span class=\"_ _0\"></span>a, imma<span class=\"_ _0\"></span>teri\u00eble activ<span class=\"_ _0\"></span>a met een beperkte ge<span class=\"_ _0\"></span>bruiksduur<span class=\"_ _0\"></span> en \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a mogelijk een bijzondere w<span class=\"_ _2\"></span>aar<span class=\"ws1\">-</span>devermindering hebben onderg<span class=\"_ _0\"></span>aan. Indien een derg<span class=\"_ _0\"></span>elijke indicatie bes<span class=\"_ _0\"></span>taat, <span class=\"_ _0\"></span>wordt de r<span class=\"_ _0\"></span>ealiseerbar<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het actief ger<span class=\"_ _0\"></span>aamd. Er<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsverlies g<span class=\"_ _0\"></span>eboekt als de boe<span class=\"_ _0\"></span>kw<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an een actief zijn realiseerb<span class=\"_ _0\"></span>are wa<span class=\"_ _0\"></span>arde ov<span class=\"_ _0\"></span>ertreft.<span class=\"_ _0\"></span> Bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliezen <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>enomen in de winst- en v<span class=\"_ _0\"></span>erliesrek<span class=\"_ _0\"></span>ening en de boek<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van het desbetre\ue618ende actief w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>erminderd door<span class=\"_ _0\"></span> gebruik<span class=\"_ _0\"></span> te maken v<span class=\"_ _2\"></span>an een aparte rekening<span class=\"_ _0\"></span>. De r<span class=\"_ _0\"></span>ealiseer<span class=\"_ _0\"></span><span class=\"ws1\">-</span>bare w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an de materi\u00eble v<span class=\"_ _2\"></span>aste activa en immateri\u00eb<span class=\"_ _0\"></span>le activa met een beperk<span class=\"_ _2\"></span>te gebruiksduur is de hoogs<span class=\"_ _0\"></span>te wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de re\u00eble w<span class=\"_ _2\"></span>aarde minus verkoopk<span class=\"_ _2\"></span>osten en de gebruiksw<span class=\"_ _2\"></span>aarde<span class=\"_ _0\"></span>. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> de bepaling v<span class=\"_ _2\"></span>an de gebruiksw<span class=\"_ _2\"></span>aarde worden de g<span class=\"_ _0\"></span>eschatte toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _0\"></span>erdisconteer<span class=\"_ _0\"></span>d naar<span class=\"_ _0\"></span> hun contante wa<span class=\"_ _0\"></span>arde op basis <span class=\"_ _0\"></span>van een disconterings<span class=\"_ _2\"></span>voet voor bel<span class=\"_ _0\"></span>astingen die de tijdsw<span class=\"_ _2\"></span>aarde van g<span class=\"_ _0\"></span>eld en de aan het actief verbonden speci\ue616e<span class=\"_ _0\"></span>ke risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s weerspiege<span class=\"_ _0\"></span>lt.Een bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies d<span class=\"_ _0\"></span>at in voorga<span class=\"_ _0\"></span>ande perioden voor<span class=\"_ _0\"></span> een actief,<span class=\"_ _2\"></span> met uitsluiting van goodw<span class=\"_ _0\"></span>ill, w<span class=\"_ _0\"></span>erd opgenomen, <span class=\"_ _0\"></span>wordt terugg<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t als en slechts als er sinds de opname v<span class=\"_ _2\"></span>an het laatste bijzonder<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span>aardeverminderin<span class=\"_ _0\"></span>gsver<span class=\"_ _2\"></span><span class=\"ws1\">-</span>lies een wijziging heeft pl<span class=\"_ _0\"></span>aatsgevonden in de sch<span class=\"_ _0\"></span>attingen die g<span class=\"_ _0\"></span>ebruikt w<span class=\"_ _0\"></span>orden om de re<span class=\"_ _2\"></span>aliseerbare wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an het actief te bepalen.50.<span class=\"_ _2\"></span>13.2 Bijzondere waardeverminderingen op recht-op-gebruik activa Op elke r<span class=\"_ _2\"></span>apporteringsdatum analyseert de Groep al haar<span class=\"_ _0\"></span> recht-op-ge<span class=\"_ _0\"></span>bruik activ<span class=\"_ _2\"></span>a om na te gaan of er geen bijzonder<span class=\"_ _0\"></span>e w<span class=\"_ _0\"></span>aar<span class=\"ws1\">-</span>devermindering dient ge<span class=\"_ _0\"></span>boekt te w<span class=\"_ _0\"></span>orden.<span class=\"_ _0\"></span> Een indicatie tot mogelijk<span class=\"_ _0\"></span> bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies kan zijn dat een contract a<span class=\"_ _0\"></span>angegaan als le<span class=\"_ _0\"></span>asingnemer<span class=\"_ _0\"></span> verlieslatend w<span class=\"_ _0\"></span>ordt in w<span class=\"_ _0\"></span>elk gev<span class=\"_ _2\"></span>al een bijzonder w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verlies ge<span class=\"ws1\">-</span>boekt w<span class=\"_ _0\"></span>ordt,<span class=\"_ _0\"></span> zijnde de laagste re\u00eb<span class=\"_ _0\"></span>le wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an de verwachte kos<span class=\"_ _0\"></span>t om het contract te be\u00ebindig<span class=\"_ _0\"></span>en en de verwa<span class=\"_ _0\"></span>chte nettokost om het contract toch <span class=\"_ _0\"></span>verder<span class=\"_ _2\"></span> te laten lopen. Een geboek<span class=\"_ _2\"></span>t bijzonder w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>erminderingsverlies <span class=\"_ _0\"></span>wordt teg<span class=\"_ _0\"></span>engedr<span class=\"_ _2\"></span>aaid, enkel wanneer<span class=\"_ _2\"></span> de boekw<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an het actief niet hoger is dan de w<span class=\"_ _2\"></span>aarde die zou zijn v<span class=\"_ _2\"></span>astgesteld na aftre<span class=\"_ _0\"></span>k v<span class=\"_ _0\"></span>an afschrijvingen indien er g<span class=\"_ _0\"></span>een bijzonder <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verlies geboekt z<span class=\"_ _0\"></span>ou zijn geweest.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__156": {
   "value": "50.<span class=\"_ _2\"></span>13.3 Bijzondere waardeverminderingen van \ue61fnanci\u00eble activa en contractuele activa verb<span class=\"_ _9\"></span>onden aan contracten met klantenDe IFRS 9 standaar<span class=\"_ _0\"></span>d verv<span class=\"_ _0\"></span>angt het model dat g<span class=\"_ _0\"></span>ebruikt w<span class=\"_ _0\"></span>ordt v<span class=\"_ _0\"></span>oor het boek<span class=\"_ _2\"></span>en van bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en en dat geb<span class=\"_ _0\"></span>aseerd is op opge<span class=\"_ _0\"></span>lopen verliessitua<span class=\"_ _0\"></span>ties door een model da<span class=\"_ _0\"></span>t gebaseer<span class=\"_ _0\"></span>d is op verw<span class=\"_ _0\"></span>achte verlie<span class=\"_ _0\"></span>zen op het moment dat het actief voor<span class=\"_ _2\"></span> de eerste maal geboek<span class=\"_ _0\"></span>t wordt.<span class=\"_ _2\"></span> Dit vereist aanzienlijke beoor<span class=\"_ _0\"></span>delingen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> hoe ver<span class=\"_ _0\"></span>anderingen in econo<span class=\"ws1\">-</span>mische factoren de <span class=\"_ _0\"></span>verwachte <span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en kunnen be\u00efn<span class=\"_ _0\"></span>vloeden. De Gr<span class=\"_ _0\"></span>oep zal de vereen<span class=\"_ _0\"></span>voudig<span class=\"_ _0\"></span>de methode toepassen voor<span class=\"_ _2\"></span> de evalu<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an handelsv<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en, leasev<span class=\"_ _0\"></span>ordering<span class=\"_ _0\"></span>en en contractue<span class=\"_ _0\"></span>le activa <span class=\"_ _0\"></span>verbonden aan contr<span class=\"_ _0\"></span>acten met klanten w<span class=\"_ _2\"></span>at inhoudt dat verw<span class=\"_ _2\"></span>achte verliezen v<span class=\"_ _0\"></span>oor dez<span class=\"_ _0\"></span>e categorie\u00ebn v<span class=\"_ _2\"></span>an activa steeds ber<span class=\"_ _0\"></span>ekend w<span class=\"_ _0\"></span>orden ten belope v<span class=\"_ _2\"></span>an de verwachte verliez<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span> de gehele looptijd <span class=\"_ _0\"></span>van de activ<span class=\"_ _2\"></span>a. Kredietv<span class=\"_ _0\"></span>erliezen w<span class=\"_ _0\"></span>orden berek<span class=\"_ _2\"></span>end als de verdisconteerde w<span class=\"_ _2\"></span>aarde v<span class=\"_ _0\"></span>an alle tekorten in kass<span class=\"_ _0\"></span>tromen zijnde het verschil tussen de kas<span class=\"_ _0\"></span>stromen w<span class=\"_ _2\"></span>aar de onderneming recht op heeft en w<span class=\"_ _2\"></span>at de onderne<span class=\"ws1\">-</span>ming verw<span class=\"_ _0\"></span>acht te ontv<span class=\"_ _0\"></span>angen.<span class=\"_ _0\"></span> Een \ue616nancieel actief is moge<span class=\"_ _0\"></span>lijk in w<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>verminderd door<span class=\"_ _2\"></span> kredietverliezen indien \u00e9\u00e9n of meerdere <span class=\"_ _0\"></span>voorvallen zich hebben <span class=\"_ _0\"></span>voorge<span class=\"_ _0\"></span>daan die een nadelig e\ue618ect he<span class=\"_ _0\"></span>bben op de toekomstig<span class=\"_ _0\"></span>e kasstromen v<span class=\"_ _2\"></span>an het \ue616nan<span class=\"ws1\">-</span>cieel actief<span class=\"_ _0\"></span>.De gebruik<span class=\"_ _0\"></span>te input en veronders<span class=\"_ _0\"></span>tellingen in dit v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>erliesmodel zijn de volg<span class=\"_ _0\"></span>ende: ernstige \ue616nanci\u00eble moeilijkhe<span class=\"ws1\">-</span>den w<span class=\"_ _0\"></span>aarin een tegenpartij zich z<span class=\"_ _0\"></span>ou bevinden, a<span class=\"_ _0\"></span>chterstallen v<span class=\"_ _0\"></span>an meer dan 90 dag<span class=\"_ _0\"></span>en na verv<span class=\"_ _0\"></span>aldatum v<span class=\"_ _2\"></span>an de factuur<span class=\"_ _2\"></span>, een mogelijks f<span class=\"_ _0\"></span>aillissement v<span class=\"_ _0\"></span>an de tegenpartij,<span class=\"_ _0\"></span> \u2026De evalu<span class=\"_ _0\"></span>atie voor<span class=\"_ _0\"></span> het boeken <span class=\"_ _0\"></span>van ev<span class=\"_ _0\"></span>entuele bijzondere w<span class=\"_ _2\"></span>aardeverminderings<span class=\"_ _0\"></span>verliez<span class=\"_ _0\"></span>en houdt rek<span class=\"_ _0\"></span>ening met toekomstg<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>richte elementen. <span class=\"_ _0\"></span>Alle debiteuren wor<span class=\"_ _2\"></span>den gegroepeerd in risicocategorie\u00ebn g<span class=\"_ _0\"></span>ebaseer<span class=\"_ _0\"></span>d op kw<span class=\"_ _2\"></span>antitatieve en kw<span class=\"_ _2\"></span>alitatieve kenmerk<span class=\"_ _0\"></span>en. Dez<span class=\"_ _0\"></span>e indeling in risicocategorie\u00ebn <span class=\"_ _0\"></span>wordt ieder<span class=\"_ _2\"></span> jaar beoordee<span class=\"_ _0\"></span>ld, rek<span class=\"_ _2\"></span>ening houdend met relevante toek<span class=\"_ _0\"></span>omstge<span class=\"ws1\">-</span>richte informatie zo<span class=\"_ _0\"></span>als informatie v<span class=\"_ _2\"></span>an externe kredietbeoordelin<span class=\"_ _0\"></span>gsbureaus,<span class=\"_ _2\"></span> ouderdomsanalyse v<span class=\"_ _0\"></span>an de business, landen<span class=\"ws1\">-</span>risico en de individuele beoor<span class=\"_ _0\"></span>deling v<span class=\"_ _0\"></span>an de kredietman<span class=\"_ _0\"></span>ager<span class=\"_ _2\"></span>. De Groep tr<span class=\"_ _0\"></span>acht het kredietrisico te beperk<span class=\"_ _0\"></span>en door g<span class=\"_ _0\"></span>ebruik te maken v<span class=\"_ _2\"></span>an kredietverz<span class=\"_ _0\"></span>ekering en ander<span class=\"_ _0\"></span>e kredietver<span class=\"_ _0\"></span>zachtende hulpmiddelen zo<span class=\"_ _0\"></span>als wissels,<span class=\"_ _0\"></span> bankgar<span class=\"_ _2\"></span>anties, hypotheek.De methodologie,<span class=\"_ _2\"></span> gehanteerd door<span class=\"_ _0\"></span> de Groep voor<span class=\"_ _2\"></span> de evaluatie v<span class=\"_ _0\"></span>an bijzondere <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>deverminderingsverliez<span class=\"_ _0\"></span>en, is dus ge<span class=\"ws1\">-</span>baseerd op indiv<span class=\"_ _0\"></span>idueel nazicht v<span class=\"_ _2\"></span>an uitstaande vordering<span class=\"_ _0\"></span>en rekenin<span class=\"_ _0\"></span>g houdend met toekomstg<span class=\"_ _0\"></span>erichte informatie<span class=\"_ _2\"></span>. Daarom heeft de introductie v<span class=\"_ _2\"></span>an IFRS 9 geen kw<span class=\"_ _2\"></span>antitatieve impact geha<span class=\"_ _0\"></span>d op de geconsolideerde j<span class=\"_ _0\"></span>aarrek<span class=\"_ _0\"></span>ening v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.W<span class=\"_ _2\"></span>aardeverminderin<span class=\"_ _0\"></span>gen op \ue616nanci\u00eble activ<span class=\"_ _2\"></span>a aan geamortiseerde k<span class=\"_ _2\"></span>ostprijs worden geboe<span class=\"_ _0\"></span>kt in de w<span class=\"_ _0\"></span>inst- en verliesre<span class=\"_ _0\"></span>kening en netto gepresenteer<span class=\"_ _0\"></span>d v<span class=\"_ _0\"></span>an de brutow<span class=\"_ _0\"></span>aarden in de g<span class=\"_ _0\"></span>econsolideerde bal<span class=\"_ _0\"></span>ans. W<span class=\"_ _2\"></span>aar<span class=\"_ _0\"></span>devermindering<span class=\"_ _0\"></span>en op \ue616nanci\u00eble activ<span class=\"_ _0\"></span>a gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan re\u00eble <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de met waardev<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en in de niet-gere<span class=\"_ _0\"></span>aliseerde r<span class=\"_ _0\"></span>esultaten wor<span class=\"_ _0\"></span>den geboek<span class=\"_ _0\"></span>t in de winst- en verliesrek<span class=\"_ _2\"></span>ening.De brutow<span class=\"_ _2\"></span>aarde van de \ue616n<span class=\"_ _0\"></span>anci\u00eble activ<span class=\"_ _0\"></span>a worden af<span class=\"_ _0\"></span>geboek<span class=\"_ _0\"></span>t w<span class=\"_ _0\"></span>anneer er<span class=\"_ _0\"></span> geen re<span class=\"_ _0\"></span>delijke v<span class=\"_ _0\"></span>erwachting<span class=\"_ _0\"></span>en zijn dat het \ue616nancieel actief in zijn geheel of ge<span class=\"_ _0\"></span>deeltelijk kan ger<span class=\"_ _0\"></span>ecupereer<span class=\"_ _0\"></span>d worden.<span class=\"_ _2\"></span> De Groep maakt een individuele insch<span class=\"_ _0\"></span>atting per t<span class=\"_ _0\"></span>ype v<span class=\"_ _0\"></span>an actief of dat er al d<span class=\"_ _0\"></span>an niet een redelijk<span class=\"_ _0\"></span>e verw<span class=\"_ _0\"></span>achting v<span class=\"_ _0\"></span>an recuper<span class=\"_ _0\"></span>atie kan zijn. <span class=\"_ _0\"></span>Afgeboek<span class=\"_ _0\"></span>te w<span class=\"_ _0\"></span>aarden mak<span class=\"_ _2\"></span>en nog steeds deel uit v<span class=\"_ _0\"></span>an acties die de Groep onderneemt ter<span class=\"_ _0\"></span> recuper<span class=\"_ _0\"></span>atie v<span class=\"_ _0\"></span>an de uitstaande w<span class=\"_ _0\"></span>aarden.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__157": {
   "value": "50.<span class=\"_ _2\"></span>14 Inkomsten uit leaseovereenk<span class=\"_ _0\"></span>omstenBij het aangaan v<span class=\"_ _2\"></span>an een overeenk<span class=\"_ _0\"></span>omst beoordeelt de Gr<span class=\"_ _0\"></span>oep of het contract al d<span class=\"_ _0\"></span>an niet een leasecomponent bev<span class=\"_ _0\"></span>at. E<span class=\"_ _0\"></span>en over<span class=\"_ _0\"></span>eenkomst bev<span class=\"_ _2\"></span>at een leasecomponent als de overeenk<span class=\"_ _2\"></span>omst het gebruiksrecht v<span class=\"_ _2\"></span>an een gespeci\ue616eerd actief bestanddeel overbr<span class=\"_ _0\"></span>engt in ruil voor<span class=\"_ _2\"></span> een vergoeding<span class=\"_ _0\"></span>. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>er beoorde<span class=\"_ _0\"></span>ling v<span class=\"_ _0\"></span>an het feit of dat het contra<span class=\"_ _0\"></span>ct al dan niet een gebruik<span class=\"_ _0\"></span>srecht ov<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>draagt,<span class=\"_ _2\"></span> baseert de Groep zich op de de\ue616nitie van een le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomst uit de stand<span class=\"_ _0\"></span>aard IFRS 1<span class=\"_ _0\"></span>6.A. Als een leasingnemerBij aanv<span class=\"_ _2\"></span>ang of aanpassing v<span class=\"_ _0\"></span>an een contra<span class=\"_ _0\"></span>ct dat een leasecomponent bev<span class=\"_ _2\"></span>at, zal de Groep de v<span class=\"_ _0\"></span>erkoopprijs v<span class=\"_ _2\"></span>an het contract toewijzen na<span class=\"_ _0\"></span>ar elk<span class=\"_ _0\"></span>e leasecomponent op b<span class=\"_ _0\"></span>asis van de r<span class=\"_ _0\"></span>elatieve <span class=\"_ _0\"></span>verkoopprijs <span class=\"_ _0\"></span>wanneer<span class=\"_ _2\"></span> deze componenten apart verk<span class=\"_ _0\"></span>ocht worden.<span class=\"_ _2\"></span> De Groep heeft ervoor geopteer<span class=\"_ _0\"></span>d om de niet-leasecomponenten niet af te zonder<span class=\"_ _0\"></span>en en zal zow<span class=\"_ _0\"></span>el de leasecompo<span class=\"ws1\">-</span>nenten als de niet-leasecomponenten behande<span class=\"_ _0\"></span>len als \u00e9\u00e9nzelfde le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomst.Op de aanv<span class=\"_ _2\"></span>angsdatum van de le<span class=\"_ _0\"></span>ase erkent de Gr<span class=\"_ _0\"></span>oep een met een gebruiksr<span class=\"_ _0\"></span>echt over<span class=\"_ _0\"></span>eenstemmend actief en een leasev<span class=\"_ _0\"></span>er<span class=\"ws1\">-</span>plichting.<span class=\"_ _0\"></span> Het gebruik<span class=\"_ _0\"></span>srecht wor<span class=\"_ _2\"></span>dt initieel bij eerste opname geboekt a<span class=\"_ _0\"></span>an kostprijs,<span class=\"_ _0\"></span> die bestaat uit het bedr<span class=\"_ _2\"></span>ag van eerste wa<span class=\"_ _0\"></span>ardering v<span class=\"_ _2\"></span>an de leaseverplichting,<span class=\"_ _2\"></span> alle op of<span class=\"_ _9\"></span> voor<span class=\"_ _0\"></span> de aanv<span class=\"_ _2\"></span>angsdatum verrichte lease<span class=\"_ _0\"></span>betalingen,<span class=\"_ _0\"></span> vermeerder<span class=\"_ _2\"></span>d met alle door de le<span class=\"_ _0\"></span>asingnemer g<span class=\"_ _0\"></span>emaak<span class=\"_ _0\"></span>te initi\u00eble directe kos<span class=\"_ _0\"></span>ten en een schatting v<span class=\"_ _2\"></span>an de door de leasingnemer<span class=\"_ _0\"></span> te maken k<span class=\"_ _2\"></span>osten voor ontmanteling en v<span class=\"_ _0\"></span>erwijdering v<span class=\"_ _0\"></span>an het onderliggend actief en v<span class=\"_ _2\"></span>an het herstel van het terrein <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span> het zich bevindt, vermin<span class=\"ws1\">-</span>derd met alle ontv<span class=\"_ _2\"></span>angen lease-incentives.Het gebruik<span class=\"_ _0\"></span>srecht wor<span class=\"_ _0\"></span>dt na eerste opname line<span class=\"_ _0\"></span>air afg<span class=\"_ _0\"></span>eschreven v<span class=\"_ _2\"></span>anaf aanv<span class=\"_ _0\"></span>angsdatum tot einde looptijd v<span class=\"_ _2\"></span>an het contract. Indien de leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t de eigendom v<span class=\"_ _0\"></span>an het onderliggende actief aan het einde v<span class=\"_ _2\"></span>an de leaseperiode aan de leasing<span class=\"ws1\">-</span>nemer o<span class=\"_ _0\"></span>verdr<span class=\"_ _2\"></span>aagt of indien de kosten van het met een g<span class=\"_ _0\"></span>ebruiksr<span class=\"_ _0\"></span>echt over<span class=\"_ _0\"></span>eenstemmende actief weerspiege<span class=\"_ _0\"></span>len dat de leasingnemer<span class=\"_ _2\"></span> een aankoopoptie zal uitoefenen, moet de le<span class=\"_ _0\"></span>asingnemer het met een g<span class=\"_ _0\"></span>ebruiksrecht o<span class=\"_ _0\"></span>vereens<span class=\"_ _0\"></span>temmende ac<span class=\"ws1\">-</span>tief afschrijven v<span class=\"_ _0\"></span>anaf de aanv<span class=\"_ _2\"></span>angsdatum tot aan het einde v<span class=\"_ _0\"></span>an de gebruiksduur<span class=\"_ _2\"></span> van het onderliggende actief<span class=\"_ _2\"></span>. Anders moet de leasingnemer<span class=\"_ _2\"></span> het met een gebruiksrecht ov<span class=\"_ _0\"></span>ereenstemmende actief afschrijven <span class=\"_ _0\"></span>vanaf de aan<span class=\"_ _2\"></span>vangsdatum tot het vr<span class=\"_ _0\"></span>oegste van de <span class=\"_ _0\"></span>volgende tw<span class=\"_ _0\"></span>ee momenten: het einde v<span class=\"_ _0\"></span>an de gebruiksduur<span class=\"_ _2\"></span> van het met een gebr<span class=\"_ _0\"></span>uiksrecht ov<span class=\"_ _0\"></span>ereenstemmende ac<span class=\"ws1\">-</span>tief of het einde van de le<span class=\"_ _0\"></span>aseperiode.<span class=\"_ _2\"></span> Het gebruiksrecht dient periodiek<span class=\"_ _0\"></span> verminderd te <span class=\"_ _0\"></span>worden met ev<span class=\"_ _0\"></span>entuele bijzondere wa<span class=\"_ _0\"></span>ardeverminderings<span class=\"_ _2\"></span>verliezen, en aan<span class=\"_ _0\"></span>gepast w<span class=\"_ _0\"></span>orden v<span class=\"_ _0\"></span>oor bep<span class=\"_ _0\"></span>aalde herwaar<span class=\"_ _0\"></span>deringen v<span class=\"_ _2\"></span>an de leaseverplichting.<span class=\"_ _2\"></span> Op de aan<span class=\"ws1\">-</span>van<span class=\"_ _0\"></span>gsdatum moet een leasingnemer<span class=\"_ _2\"></span> de leaseverplichting w<span class=\"_ _2\"></span>aarderen tegen de contante w<span class=\"_ _2\"></span>aarde van de le<span class=\"_ _2\"></span>asebetalingen die op die datum niet zijn verricht.<span class=\"_ _2\"></span> De leasebetalingen moeten wor<span class=\"_ _0\"></span>den gedisconteer<span class=\"_ _0\"></span>d op basis v<span class=\"_ _2\"></span>an de impliciete rentevoet van de leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t, mits die op een<span class=\"_ _0\"></span>voudige w<span class=\"_ _0\"></span>ijze kan wor<span class=\"_ _0\"></span>den bepaald.<span class=\"_ _0\"></span> Indien die rentevoet niet op een<span class=\"_ _0\"></span>voudige <span class=\"_ _0\"></span>wijze kan wor<span class=\"_ _0\"></span>den bepaald, <span class=\"_ _0\"></span>moet de leasingnemer<span class=\"_ _0\"></span> de marginale r<span class=\"_ _0\"></span>entevoet v<span class=\"_ _0\"></span>an de Groep ge<span class=\"_ _0\"></span>bruiken.<span class=\"_ _0\"></span> De Groep gebruik<span class=\"_ _2\"></span>t in het algemeen haar<span class=\"_ _2\"></span> marginale rentevoet als ver<span class=\"_ _0\"></span>disconteringsv<span class=\"_ _0\"></span>oet. De v<span class=\"_ _0\"></span>erdisconterings<span class=\"_ _0\"></span>voet wor<span class=\"_ _2\"></span>dt tweemaal per ja<span class=\"_ _0\"></span>ar bere<span class=\"_ _0\"></span>kend als het rendement op een ov<span class=\"_ _0\"></span>erheidsobligatie per l<span class=\"_ _0\"></span>and met verg<span class=\"_ _0\"></span>elijkbare r<span class=\"_ _0\"></span>esterende looptijd (bron: Reuters<span class=\"_ _0\"></span>), v<span class=\"_ _0\"></span>erhoogd met een risicopremie die het risicopro\ue616el <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep weerg<span class=\"_ _0\"></span>eeft. Dez<span class=\"_ _0\"></span>e risicopremie verschilt <span class=\"_ _0\"></span>van het landenrisico <span class=\"_ _0\"></span>volgens de OESO<span class=\"_ _0\"></span>. A\ue607<span class=\"_ _0\"></span>ankelijk<span class=\"_ _0\"></span> van een l<span class=\"_ _0\"></span>aag,<span class=\"_ _0\"></span> medium of hoog landenrisico wor<span class=\"_ _0\"></span>dt een verschillende risicocomponent toegev<span class=\"_ _0\"></span>oegd.<span class=\"_ _0\"></span> Op deze manier<span class=\"_ _2\"></span> wordt er<span class=\"_ _0\"></span> een matrix v<span class=\"_ _0\"></span>an marginale rentev<span class=\"_ _0\"></span>oeten samengeste<span class=\"_ _0\"></span>ld met zes verschillende looptijdcateg<span class=\"_ _0\"></span>orie\u00ebn en 50 landen.De leasebetaling<span class=\"_ _0\"></span>en verv<span class=\"_ _0\"></span>at in de w<span class=\"_ _0\"></span>aardering <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>aseverplichting om<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>tten: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">vaste betaling<span class=\"_ _0\"></span>en, met inbegrip v<span class=\"_ _2\"></span>an in wezen v<span class=\"_ _2\"></span>aste betaalde leaseverplichting<span class=\"_ _0\"></span>en;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws23\">variabe<span class=\"_ _0\"></span>le leasebetaling<span class=\"_ _0\"></span>en die v<span class=\"_ _0\"></span>an een index of rentevoet a\ue607ank<span class=\"_ _2\"></span>elijk zijn en die bij eerste opname op basis v<span class=\"_ _0\"></span>an de index </span></span>of rentevoet op de aan<span class=\"_ _0\"></span>van<span class=\"_ _0\"></span>gsdatum berek<span class=\"_ _0\"></span>end wor<span class=\"_ _0\"></span>den; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wsea\">de uitoefenprijs van een a<span class=\"_ _0\"></span>ankoopoptie indien het rede<span class=\"_ _0\"></span>lijk zek<span class=\"_ _0\"></span>er is d<span class=\"_ _0\"></span>at de leasingnemer<span class=\"_ _2\"></span> deze optie zal uitoefenen, de </span></span>leasebetaling<span class=\"_ _0\"></span>en die voortvloeien uit een optione<span class=\"_ _0\"></span>le verlengingsperiode indien de Gr<span class=\"_ _0\"></span>oep redelijk<span class=\"_ _0\"></span> zeker<span class=\"_ _2\"></span> is gebruik te zullen maken v<span class=\"_ _2\"></span>an deze verlengin<span class=\"_ _0\"></span>g en betalingen v<span class=\"_ _2\"></span>an boetes voor het vervr<span class=\"_ _0\"></span>oegd be\u00ebindigen <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomst,<span class=\"_ _0\"></span> behalve indien de Groep rede<span class=\"_ _0\"></span>lijk zek<span class=\"_ _0\"></span>er is d<span class=\"_ _0\"></span>at de lease niet v<span class=\"_ _0\"></span>ervroegd zal be\u00ebindig<span class=\"_ _0\"></span>d wor<span class=\"_ _0\"></span>den.Er zijn g<span class=\"_ _0\"></span>een leasecontr<span class=\"_ _0\"></span>acten w<span class=\"_ _0\"></span>aarvoor <span class=\"_ _0\"></span>verwacht <span class=\"_ _0\"></span>wordt d<span class=\"_ _0\"></span>at de Groep een residuele r<span class=\"_ _0\"></span>estw<span class=\"_ _0\"></span>aarde dient te betalen.De leaseverplichtin<span class=\"_ _0\"></span>g wordt g<span class=\"_ _0\"></span>ewa<span class=\"_ _0\"></span>ardeer<span class=\"_ _0\"></span>d tegen de contante w<span class=\"_ _0\"></span>aarde op b<span class=\"_ _0\"></span>asis v<span class=\"_ _0\"></span>an de e\ue618ectieve interestmethode<span class=\"_ _2\"></span>. De leasever<span class=\"_ _2\"></span><span class=\"ls1 ws1\">-</span>plichting dient geherw<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d te wor<span class=\"_ _0\"></span>den bij ver<span class=\"_ _0\"></span>anderingen in de le<span class=\"_ _0\"></span>asebetalingen ten g<span class=\"_ _0\"></span>evolge v<span class=\"_ _2\"></span>an wijzigingen in een index of rentevoet indien er<span class=\"_ _0\"></span> een aanpassing is <span class=\"_ _0\"></span>van de beoor<span class=\"_ _0\"></span>deling of een aank<span class=\"_ _0\"></span>oopoptie al dan niet zal uitgeoefend w<span class=\"_ _0\"></span>orden, een verlenging zal doorg<span class=\"_ _0\"></span>evoerd <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>asetermijn of een vervroeg<span class=\"_ _0\"></span>de be\u00ebindiging,<span class=\"_ _0\"></span> of indien er een w<span class=\"_ _0\"></span>ijziging is v<span class=\"_ _0\"></span>an de in wez<span class=\"_ _0\"></span>en vas<span class=\"_ _0\"></span>te betaalde leasev<span class=\"_ _0\"></span>erplichtingen. Het be<span class=\"_ _0\"></span>drag v<span class=\"_ _2\"></span>an de her<span class=\"_ _9\"></span>waar<span class=\"_ _2\"></span>dering van de leasev<span class=\"_ _0\"></span>erplichting wor<span class=\"_ _0\"></span>dt opgenomen als een aanpassing <span class=\"_ _0\"></span>van het met een g<span class=\"_ _0\"></span>ebruiksr<span class=\"_ _0\"></span>echt overeens<span class=\"_ _0\"></span>temmende actief.<span class=\"_ _0\"></span> Indien de boek<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde v<span class=\"_ _2\"></span>an het met een gebruiks<span class=\"ls1 ws1\">-</span>recht ov<span class=\"_ _0\"></span>ereenstemmende actief echter<span class=\"_ _0\"></span> tot nul is afgeboek<span class=\"_ _0\"></span>t en er <span class=\"_ _0\"></span>van een v<span class=\"_ _0\"></span>erder<span class=\"_ _0\"></span>e vermindering v<span class=\"_ _2\"></span>an de waar<span class=\"_ _0\"></span>dering v<span class=\"_ _0\"></span>an de leaseverplichtin<span class=\"_ _0\"></span>g sprak<span class=\"_ _0\"></span>e is, moet een le<span class=\"_ _0\"></span>asingnemer elk<span class=\"_ _0\"></span> resterend be<span class=\"_ _0\"></span>drag v<span class=\"_ _2\"></span>an de her<span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>ardering in w<span class=\"_ _0\"></span>inst of verlies opnemen.De Groep heeft ervoor<span class=\"_ _0\"></span> geopteerd om g<span class=\"_ _0\"></span>een gebruik<span class=\"_ _0\"></span>srecht en geen le<span class=\"_ _0\"></span>aseverplichtingen <span class=\"_ _0\"></span>te erkennen voor<span class=\"_ _2\"></span> leaseovereenk<span class=\"_ _0\"></span>om<span class=\"ws1\">-</span>sten met een lage w<span class=\"_ _2\"></span>aarde (voorn<span class=\"_ _0\"></span>amelijk IT<span class=\"_ _2\"></span>-materiaal) en leasecontr<span class=\"_ _0\"></span>acten met een korte looptijd <span class=\"_ _0\"></span>van minder<span class=\"_ _2\"></span> dan 12 maan<span class=\"ws1\">-</span>den. De Groep erk<span class=\"_ _2\"></span>ent de leasebetalingen voor<span class=\"_ _2\"></span> deze contracten in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening ev<span class=\"_ _0\"></span>enredig gespr<span class=\"_ _0\"></span>eid over<span class=\"_ _2\"></span> de leasetermijn.In de geconsolideerde b<span class=\"_ _0\"></span>alans wor<span class=\"_ _0\"></span>den de gebruik<span class=\"_ _0\"></span>srechten apart v<span class=\"_ _0\"></span>oorgeste<span class=\"_ _0\"></span>ld en zitten de leaseverplichting<span class=\"_ _0\"></span>en verv<span class=\"_ _0\"></span>at in rente<span class=\"ws1\">-</span>drag<span class=\"_ _0\"></span>ende verplichtingen.<span class=\"_ _2\"></span> De leasebetalingen die verv<span class=\"_ _2\"></span>allen binnen de 12 maanden na balansdatum w<span class=\"_ _0\"></span>orden voor<span class=\"_ _0\"></span>gesteld als kortlopende v<span class=\"_ _0\"></span>erplichtingen, de<span class=\"_ _0\"></span>ze die v<span class=\"_ _0\"></span>ervallen meer<span class=\"_ _0\"></span> dan 12 maanden na bal<span class=\"_ _0\"></span>ansdatum wor<span class=\"_ _2\"></span>den voorgesteld als lang<span class=\"_ _0\"></span>lopende verplichtingen.B. Als een leasinggeverW<span class=\"_ _2\"></span>anneer de Groep le<span class=\"_ _0\"></span>asinggev<span class=\"_ _0\"></span>er is,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt bij aanv<span class=\"_ _2\"></span>ang van het leasecontr<span class=\"_ _2\"></span>act bepaald of de lease een \ue616nanci\u00eble le<span class=\"_ _0\"></span>ase dan wel een operatione<span class=\"_ _0\"></span>le lease is.<span class=\"_ _0\"></span> Om elk contr<span class=\"_ _0\"></span>act te classi\ue616ceren,<span class=\"_ _2\"></span> maakt de Groep een algemene inscha<span class=\"_ _0\"></span>tting of dat de leaseo<span class=\"_ _0\"></span>vereen<span class=\"ws1\">-</span>komst al dan niet alle a<span class=\"_ _0\"></span>an het eigendom verbonden risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voor<span class=\"_ _2\"></span>delen overdr<span class=\"_ _0\"></span>aagt naar<span class=\"_ _0\"></span> de klant. <span class=\"_ _0\"></span>Als dit het gev<span class=\"_ _0\"></span>al is wor<span class=\"_ _0\"></span>dt het contract be<span class=\"_ _0\"></span>handeld als een \ue616nanci\u00eble le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomst,<span class=\"_ _0\"></span> indien niet dan wor<span class=\"_ _0\"></span>dt het behandeld als een oper<span class=\"_ _2\"></span>ationele leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>t. De algemene insch<span class=\"_ _0\"></span>atting houdt rek<span class=\"_ _0\"></span>ening met bepaalde indicator<span class=\"_ _0\"></span>en zoals of da<span class=\"_ _0\"></span>t de leaseov<span class=\"_ _0\"></span>ereenkomst aangega<span class=\"_ _0\"></span>an wordt <span class=\"_ _0\"></span>voor<span class=\"_ _0\"></span> het belangrijkste dee<span class=\"_ _0\"></span>l van de economische lev<span class=\"_ _0\"></span>ensduur <span class=\"_ _0\"></span>van het actief<span class=\"_ _2\"></span>.Het overgr<span class=\"_ _0\"></span>ote deel v<span class=\"_ _0\"></span>an de leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten wor<span class=\"_ _0\"></span>dt afgesloten met A<span class=\"_ _0\"></span>gfa Finance (zijnde Agf<span class=\"_ _0\"></span>a Finance NV<span class=\"_ _1\"></span>, Agfa Fin<span class=\"_ _0\"></span>ance Corp.<span class=\"_ _2\"></span> en Agfa Finance Inc.).Op leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten aangega<span class=\"_ _0\"></span>an uit hoofde v<span class=\"_ _0\"></span>an de producent wor<span class=\"_ _2\"></span>dt op basis van de grondsl<span class=\"_ _0\"></span>agen voor<span class=\"_ _2\"></span> de erkenning van opbr<span class=\"_ _0\"></span>engsten uit de verk<span class=\"_ _2\"></span>oop van goeder<span class=\"_ _0\"></span>en een verk<span class=\"_ _0\"></span>oopwinst erk<span class=\"_ _0\"></span>end. Dit betek<span class=\"_ _0\"></span>ent dat de Onderneming opbr<span class=\"_ _0\"></span>engsten en daar<span class=\"_ _0\"></span>aan gerel<span class=\"_ _0\"></span>ateerde w<span class=\"_ _0\"></span>instmarge erk<span class=\"_ _2\"></span>ent op het ogenblik dat de fabriek<span class=\"_ _0\"></span>seenheid of een verbonden onderneming <span class=\"_ _0\"></span>Agfa Finance factur<span class=\"_ _0\"></span>eert bij het begin van de le<span class=\"_ _2\"></span>aseovereenkomst met de eindkl<span class=\"_ _0\"></span>ant. Een commerci\u00eb<span class=\"_ _0\"></span>le over<span class=\"_ _0\"></span>eenkomst w<span class=\"_ _2\"></span>aarbij een bepaald toestel <span class=\"_ _0\"></span>wordt g<span class=\"_ _0\"></span>e\ue616nancierd door<span class=\"_ _0\"></span> een hal\ue617ange- of lan<span class=\"_ _0\"></span>getermijnover<span class=\"_ _0\"></span>eenkomst <span class=\"_ _0\"></span>waarbij de kl<span class=\"_ _0\"></span>ant zich verbindt tot het kopen v<span class=\"_ _2\"></span>an een bepaalde hoeveelheid verbr<span class=\"_ _0\"></span>uiksgoeder<span class=\"_ _0\"></span>en aan een hogere w<span class=\"_ _2\"></span>aarde dan hun mark<span class=\"_ _0\"></span>twa<span class=\"_ _0\"></span>arde w<span class=\"_ _0\"></span>ordt een \u2018<span class=\"_ _0\"></span>bundle deal<span class=\"_ _2\"></span>\u2019 genoemd. Betalin<span class=\"_ _0\"></span>gen voor<span class=\"_ _2\"></span> \ue616nanci\u00eble leaseover<span class=\"_ _0\"></span>eenkomsten afg<span class=\"_ _0\"></span>esloten in de vorm v<span class=\"_ _2\"></span>an \u2018bundle deals<span class=\"_ _0\"></span>\u2019 w<span class=\"_ _0\"></span>orden aang<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span>wend voor<span class=\"_ _2\"></span> de a\ue617ossing van de opensta<span class=\"_ _0\"></span>ande invor<span class=\"_ _0\"></span>derbare minimale le<span class=\"_ _2\"></span>asebetalingen en de vergoe<span class=\"_ _0\"></span>ding voor<span class=\"_ _0\"></span> de verk<span class=\"_ _0\"></span>ochte verbruiksg<span class=\"_ _0\"></span>oederen op basis v<span class=\"_ _2\"></span>an <span class=\"_ _9\"></span>hun verkoopprijs w<span class=\"_ _2\"></span>anneer ze apart wor<span class=\"_ _0\"></span>den verk<span class=\"_ _0\"></span>ocht.Invor<span class=\"_ _2\"></span>derbare minimale leasebetaling<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>aarbij de Groep als le<span class=\"_ _0\"></span>asinggever<span class=\"_ _2\"></span> alle aan het eigendom verbonden risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s en voorde<span class=\"_ _0\"></span>len over<span class=\"_ _0\"></span>draagt n<span class=\"_ _0\"></span>aar de klant <span class=\"_ _0\"></span>worden opg<span class=\"_ _0\"></span>enomen als vor<span class=\"_ _0\"></span>dering voor<span class=\"_ _0\"></span> een bedrag g<span class=\"_ _0\"></span>elijk aan de contante <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de van de toekomstig<span class=\"_ _0\"></span>e minimale leasebetalin<span class=\"_ _0\"></span>gen. B<span class=\"_ _0\"></span>aten uit \ue616nanci\u00eble leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten \u2013 ger<span class=\"_ _0\"></span>apporteerd onder<span class=\"_ _2\"></span> \u2018Overige bedrijfs<span class=\"ws1\">-</span>opbrengsten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> \u2013 worden <span class=\"_ _0\"></span>vervolgens zod<span class=\"_ _0\"></span>anig aan iedere periode v<span class=\"_ _2\"></span>an de totale leasetermijn toegerek<span class=\"_ _0\"></span>end dat dit resulteert in een constante periodieke r<span class=\"_ _0\"></span>entevoet.In de balans w<span class=\"_ _0\"></span>orden vor<span class=\"_ _2\"></span>deringen uit \ue616nanci\u00eble leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten apart gepr<span class=\"_ _0\"></span>esenteerd. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>orderingen uit \ue616nanci\u00eb<span class=\"_ _0\"></span>le leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten die verv<span class=\"_ _0\"></span>allen binnen het jaar <span class=\"_ _0\"></span>worden g<span class=\"_ _0\"></span>epresenteerd als k<span class=\"_ _2\"></span>ortlopende activa. <span class=\"_ _0\"></span>V<span class=\"_ _2\"></span>orderingen uit \ue616nanci<span class=\"ws1\">-</span>ele leaseo<span class=\"_ _0\"></span>vereenk<span class=\"_ _0\"></span>omsten die verv<span class=\"_ _0\"></span>allen op meer dan \u00e9\u00e9n j<span class=\"_ _0\"></span>aar na b<span class=\"_ _0\"></span>alansdatum w<span class=\"_ _0\"></span>orden gepr<span class=\"_ _0\"></span>esenteerd als lang<span class=\"_ _0\"></span>lopende activ<span class=\"_ _0\"></span>a.De Groep hanteert de reg<span class=\"_ _0\"></span>elgevin<span class=\"_ _0\"></span>g omtrent uitboeking en bijz<span class=\"_ _0\"></span>ondere w<span class=\"_ _0\"></span>aardev<span class=\"_ _0\"></span>ermindering zoals g<span class=\"_ _0\"></span>estipuleerd door<span class=\"_ _2\"></span> IFRS 9 op het netto inves<span class=\"_ _0\"></span>teringsbedrag <span class=\"_ _0\"></span>van de le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>.Opbrengsten uit oper<span class=\"_ _2\"></span>ationele leaseover<span class=\"_ _0\"></span>eenkomsten v<span class=\"_ _0\"></span>oor de v<span class=\"_ _0\"></span>erhuur v<span class=\"_ _2\"></span>an bedrijfsruimte en -uitrusting \u2013 ger<span class=\"_ _0\"></span>apporteerd onder <span class=\"_ _9\"></span>\u2018Opbrengsten<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> \u2013 wor<span class=\"_ _0\"></span>den lineair<span class=\"_ _0\"></span> over<span class=\"_ _0\"></span> de looptijd v<span class=\"_ _0\"></span>an de lease opgenomen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__158": {
   "value": "50.<span class=\"_ _2\"></span>16 V<span class=\"_ _0\"></span>oorradenGrondsto\ue618en,<span class=\"_ _0\"></span> hulpgoederen en h<span class=\"_ _0\"></span>andelsgoeder<span class=\"_ _0\"></span>en zijn gew<span class=\"_ _0\"></span>aardeer<span class=\"_ _0\"></span>d aan aanscha\ue614ngs<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>arde<span class=\"_ _0\"></span>. Goeder<span class=\"_ _0\"></span>en in bewerking en afgewerk<span class=\"_ _2\"></span>te producten zijn gewaar<span class=\"_ _0\"></span>deerd aan k<span class=\"_ _2\"></span>ostprijs. De kostprijs om<span class=\"_ _0\"></span>vat n<span class=\"_ _0\"></span>aast de directe productie- en m<span class=\"_ _0\"></span>ateriaalk<span class=\"_ _0\"></span>osten, een evenredig dee<span class=\"_ _0\"></span>l van de indir<span class=\"_ _0\"></span>ecte kosten (\u2018<span class=\"_ _2\"></span>overhe<span class=\"_ _0\"></span>ads<span class=\"_ _0\"></span>\u2019) v<span class=\"_ _0\"></span>an de productie en het materiaal en een ev<span class=\"_ _0\"></span>enredig deel v<span class=\"_ _2\"></span>an de afschrijvingen <span class=\"_ _0\"></span>van de a<span class=\"_ _0\"></span>ctiva die in het pr<span class=\"_ _0\"></span>oductieproces wer<span class=\"_ _2\"></span>den gebruikt. Bo<span class=\"_ _0\"></span>vendien wor<span class=\"_ _2\"></span>dt een evenredig deel v<span class=\"_ _0\"></span>an de kos<span class=\"ws1\">-</span>ten voor<span class=\"_ _0\"></span> het bedrijfspensioenplan en andere v<span class=\"_ _0\"></span>rijwillige personeelsbe<span class=\"_ _0\"></span>loningen toeger<span class=\"_ _0\"></span>ekend.<span class=\"_ _0\"></span> Administr<span class=\"_ _0\"></span>atiekos<span class=\"_ _0\"></span>ten zijn in<span class=\"ws1\">-</span>begrepen voor<span class=\"_ _2\"></span> zover<span class=\"_ _0\"></span> ze verb<span class=\"_ _0\"></span>and houden met de productie<span class=\"_ _0\"></span>. De v<span class=\"_ _0\"></span>oorraden w<span class=\"_ _0\"></span>orden gew<span class=\"_ _2\"></span>aardeerd v<span class=\"_ _0\"></span>olgens de methode v<span class=\"_ _2\"></span>an de gewog<span class=\"_ _0\"></span>en gemiddelde kos<span class=\"_ _0\"></span>tprijs. Indien de aanscha\ue614n<span class=\"_ _0\"></span>gsw<span class=\"_ _0\"></span>aarde of de k<span class=\"_ _0\"></span>ostprijs hoger<span class=\"_ _0\"></span> is dan de opbrengst<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de, w<span class=\"_ _0\"></span>ordt de wa<span class=\"_ _0\"></span>ardering aan de lag<span class=\"_ _0\"></span>ere opbren<span class=\"_ _0\"></span>gstw<span class=\"_ _0\"></span>aarde toegep<span class=\"_ _0\"></span>ast. De opbr<span class=\"_ _0\"></span>engstw<span class=\"_ _2\"></span>aarde is gelijk aan de g<span class=\"_ _0\"></span>eschatte normale v<span class=\"_ _0\"></span>erkoopprijs, verminderd met de g<span class=\"_ _0\"></span>eschatte kos<span class=\"_ _0\"></span>ten die nodig zijn om de verk<span class=\"_ _0\"></span>oop te realiser<span class=\"_ _0\"></span>en.De aanscha\ue614ngs<span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span>de of<span class=\"_ _9\"></span> kostprijs v<span class=\"_ _2\"></span>an de voorraad is om <span class=\"_ _0\"></span>volgende r<span class=\"_ _0\"></span>edenen mogelijks niet r<span class=\"_ _0\"></span>ecupereerbaar: <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 wse2\">Overtollige voorr<span class=\"_ _2\"></span>aad: dit wordt bep<span class=\"_ _0\"></span>aald op basis v<span class=\"_ _2\"></span>an een lijst van producten z<span class=\"_ _0\"></span>onder of met weinig bew<span class=\"_ _0\"></span>eging of producten </span></span>dicht bij vervalda<span class=\"_ _0\"></span>tum; <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1\">Beschadigde producten of pr<span class=\"_ _0\"></span>oducten met kw<span class=\"_ _2\"></span>aliteitsproblemen;</span></span> <span class=\"_ _21\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff1 ws34\">Gedaalde verk<span class=\"_ _0\"></span>oopprijzen.</span></span>Binnen de Groep zijn afw<span class=\"_ _0\"></span>aardering<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an voorr<span class=\"_ _0\"></span>aden voornamelijk<span class=\"_ _0\"></span> het gevolg <span class=\"_ _0\"></span>van o<span class=\"_ _0\"></span>vertollige v<span class=\"_ _0\"></span>oorraden.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__159": {
   "value": "50.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7 Geldmiddelen en kasequivalentenGeldmiddelen en kasequiv<span class=\"_ _0\"></span>alenten omv<span class=\"_ _2\"></span>atten geldmiddelen, ontv<span class=\"_ _2\"></span>angen cheques en saldi ten opzichte v<span class=\"_ _0\"></span>an bank<span class=\"_ _0\"></span>en en kre<span class=\"ws1\">-</span>dietinstellingen.<span class=\"_ _2\"></span> Kasequivalenten zijn erg liquide \ue616nanci\u00eble instrumenten op k<span class=\"_ _2\"></span>orte termijn die weinig onderhevig zijn aan risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s op waar<span class=\"_ _2\"></span>deverandering,<span class=\"_ _2\"></span> gemakkelijk te con<span class=\"_ _0\"></span>verteren zijn in g<span class=\"_ _0\"></span>eldmiddelen en een verv<span class=\"_ _0\"></span>aldag hebben ge<span class=\"_ _0\"></span>lijk aan of minder dan drie m<span class=\"_ _0\"></span>aanden na aanscha\ue614ng v<span class=\"_ _2\"></span>an de belegging.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__160": {
   "value": "50.<span class=\"_ _2\"></span>18 Maatschapp<span class=\"_ _9\"></span>elijk kapitaalGewone aandelen w<span class=\"_ _0\"></span>orden opgenomen in het eig<span class=\"_ _0\"></span>en vermog<span class=\"_ _0\"></span>en.T<span class=\"_ _2\"></span>ransactiek<span class=\"_ _0\"></span>osten verbonden a<span class=\"_ _0\"></span>an de uitgifte v<span class=\"_ _0\"></span>an nieuwe aandelen <span class=\"_ _0\"></span>worden netto na af<span class=\"_ _0\"></span>trek v<span class=\"_ _2\"></span>an belastingen opgenomen in mindering v<span class=\"_ _0\"></span>an ingehouden winsten.Indien aandelen die het eigen v<span class=\"_ _0\"></span>ermogen verteg<span class=\"_ _0\"></span>enw<span class=\"_ _0\"></span>oordigen terug <span class=\"_ _0\"></span>worden ing<span class=\"_ _0\"></span>ekocht,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt het betaalde bedr<span class=\"_ _0\"></span>ag met inbe<span class=\"ws1\">-</span>grip v<span class=\"_ _0\"></span>an de aanverw<span class=\"_ _2\"></span>ante kosten, netto na aftr<span class=\"_ _0\"></span>ek v<span class=\"_ _2\"></span>an belastingen, in minderin<span class=\"_ _0\"></span>g gebr<span class=\"_ _0\"></span>acht v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en. Ing<span class=\"_ _0\"></span>ekoch<span class=\"ws1\">-</span>te eigen aandelen w<span class=\"_ _0\"></span>orden als <span class=\"_ _0\"></span>\u2018Reserve voor<span class=\"_ _0\"></span> eigen aandelen<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> in mindering v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en gebr<span class=\"_ _0\"></span>acht. In<span class=\"_ _0\"></span>gekochte ei<span class=\"ws1\">-</span>gen aandelen w<span class=\"_ _0\"></span>orden in de bal<span class=\"_ _0\"></span>ans opgenomen op afwikk<span class=\"_ _0\"></span>elingsdatum.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>ernietigde eigen aande<span class=\"_ _0\"></span>len wor<span class=\"_ _0\"></span>den getransf<span class=\"_ _0\"></span>ereerd van <span class=\"_ _2\"></span>\u2018Reser<span class=\"_ _9\"></span>ve voor<span class=\"_ _2\"></span> eigen aandelen<span class=\"_ _2\"></span>\u2019 naar<span class=\"_ _0\"></span> \u2018Ing<span class=\"_ _0\"></span>ehouden winsten<span class=\"_ _2\"></span>\u2019<span class=\"_ _c3\"></span>. Indien de eigen aandelen verk<span class=\"_ _2\"></span>ocht worden dan wor<span class=\"_ _0\"></span>dt het ontv<span class=\"_ _0\"></span>angen bedr<span class=\"_ _0\"></span>ag geboek<span class=\"_ _0\"></span>t als een stijging v<span class=\"_ _2\"></span>an het eigen vermogen en het eventue<span class=\"_ _0\"></span>le surplus/<span class=\"_ _2\"></span>de\ue616cit op de transactie <span class=\"_ _0\"></span>wordt geboek<span class=\"_ _0\"></span>t in \u2018Uitgiftepremie<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__161": {
   "value": "Indien aandelen die het eigen v<span class=\"_ _0\"></span>ermogen verteg<span class=\"_ _0\"></span>enw<span class=\"_ _0\"></span>oordigen terug <span class=\"_ _0\"></span>worden ing<span class=\"_ _0\"></span>ekocht,<span class=\"_ _0\"></span> wor<span class=\"_ _0\"></span>dt het betaalde bedr<span class=\"_ _0\"></span>ag met inbe<span class=\"ws1\">-</span>grip v<span class=\"_ _0\"></span>an de aanverw<span class=\"_ _2\"></span>ante kosten, netto na aftr<span class=\"_ _0\"></span>ek v<span class=\"_ _2\"></span>an belastingen, in minderin<span class=\"_ _0\"></span>g gebr<span class=\"_ _0\"></span>acht v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en. Ing<span class=\"_ _0\"></span>ekoch<span class=\"ws1\">-</span>te eigen aandelen w<span class=\"_ _0\"></span>orden als <span class=\"_ _0\"></span>\u2018Reserve voor<span class=\"_ _0\"></span> eigen aandelen<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span> in mindering v<span class=\"_ _0\"></span>an het eigen vermog<span class=\"_ _0\"></span>en gebr<span class=\"_ _0\"></span>acht. In<span class=\"_ _0\"></span>gekochte ei<span class=\"ws1\">-</span>gen aandelen w<span class=\"_ _0\"></span>orden in de bal<span class=\"_ _0\"></span>ans opgenomen op afwikk<span class=\"_ _0\"></span>elingsdatum.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>ernietigde eigen aande<span class=\"_ _0\"></span>len wor<span class=\"_ _0\"></span>den getransf<span class=\"_ _0\"></span>ereerd van <span class=\"_ _2\"></span>\u2018Reser<span class=\"_ _9\"></span>ve voor<span class=\"_ _2\"></span> eigen aandelen<span class=\"_ _2\"></span>\u2019 naar<span class=\"_ _0\"></span> \u2018Ing<span class=\"_ _0\"></span>ehouden winsten<span class=\"_ _2\"></span>\u2019<span class=\"_ _c3\"></span>. Indien de eigen aandelen verk<span class=\"_ _2\"></span>ocht worden dan wor<span class=\"_ _0\"></span>dt het ontv<span class=\"_ _0\"></span>angen bedr<span class=\"_ _0\"></span>ag geboek<span class=\"_ _0\"></span>t als een stijging v<span class=\"_ _2\"></span>an het eigen vermogen en het eventue<span class=\"_ _0\"></span>le surplus/<span class=\"_ _2\"></span>de\ue616cit op de transactie <span class=\"_ _0\"></span>wordt geboek<span class=\"_ _0\"></span>t in \u2018Uitgiftepremie<span class=\"_ _0\"></span>\u2019<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__162": {
   "value": "50.<span class=\"_ _2\"></span>19 V<span class=\"_ _0\"></span>oorzieningenV<span class=\"_ _2\"></span>oorzieningen wor<span class=\"_ _0\"></span>den in de balans opg<span class=\"_ _0\"></span>enomen indien een onderneming v<span class=\"_ _0\"></span>an de Groep een bestaande v<span class=\"_ _0\"></span>erplichting heeft (in rechte afdw<span class=\"_ _0\"></span>ingbare of feitelijk<span class=\"_ _2\"></span>e) ten gevolge <span class=\"_ _0\"></span>van een g<span class=\"_ _0\"></span>ebeurtenis v<span class=\"_ _0\"></span>an het verleden en als het w<span class=\"_ _2\"></span>aarschijnlijk is dat de afwikkelin<span class=\"_ _0\"></span>g van de<span class=\"_ _0\"></span>ze v<span class=\"_ _0\"></span>erplichting resulteert in een uitstr<span class=\"_ _0\"></span>oom van midde<span class=\"_ _0\"></span>len die economische voor<span class=\"_ _0\"></span>delen in zich bergen en een betrouwb<span class=\"_ _0\"></span>are inschatting g<span class=\"_ _0\"></span>emaakt kan <span class=\"_ _0\"></span>worden v<span class=\"_ _2\"></span>an het bedrag v<span class=\"_ _0\"></span>an de verplichting<span class=\"_ _2\"></span>. Het bedrag v<span class=\"_ _2\"></span>an de voorziening is gebaseer<span class=\"_ _2\"></span>d op de best mogelijke schatting <span class=\"_ _0\"></span>van de uitga<span class=\"_ _0\"></span>ven die ver<span class=\"_ _0\"></span>eist zijn om de bestaande v<span class=\"_ _0\"></span>erplichting op de rapporterin<span class=\"_ _0\"></span>gs<span class=\"ws1\">-</span>datum af te wikk<span class=\"_ _0\"></span>elen. Indien het e\ue618ect <span class=\"_ _0\"></span>van de tijds<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>aarde v<span class=\"_ _2\"></span>an geld materieel is, <span class=\"_ _0\"></span>worden v<span class=\"_ _0\"></span>oorzieningen <span class=\"_ _0\"></span>verdisconteer<span class=\"_ _0\"></span>d op basis v<span class=\"_ _2\"></span>an een disconteringsvoet v\u00f3\u00f3r<span class=\"_ _0\"></span> belasting<span class=\"_ _0\"></span>en w<span class=\"_ _0\"></span>aarbij rek<span class=\"_ _0\"></span>ening wor<span class=\"_ _0\"></span>dt gehouden met de huidige m<span class=\"_ _0\"></span>arktbeoor<span class=\"_ _0\"></span>delingen voor<span class=\"_ _0\"></span> de tijdsw<span class=\"_ _0\"></span>aarde <span class=\"_ _0\"></span>van het g<span class=\"_ _0\"></span>eld en de risico<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>s die inherent zijn aan de verplichting<span class=\"_ _0\"></span>.50.<span class=\"_ _2\"></span>19.1 Reorganisatiek<span class=\"_ _0\"></span>ostenEen voorzienin<span class=\"_ _0\"></span>g voor<span class=\"_ _0\"></span> reorganisatie<span class=\"_ _0\"></span>kosten w<span class=\"_ _0\"></span>ordt geboe<span class=\"_ _0\"></span>kt indien de Groep f<span class=\"_ _0\"></span>ormeel een gedetailleer<span class=\"_ _0\"></span>d reorganisatieplan heeft goedg<span class=\"_ _0\"></span>ekeur<span class=\"_ _0\"></span>d en bij de betrokkenen een g<span class=\"_ _0\"></span>eldige v<span class=\"_ _0\"></span>erwachting heef<span class=\"_ _0\"></span>t gewek<span class=\"_ _2\"></span>t dat de reorganisatie zal wor<span class=\"_ _2\"></span>den doorge<span class=\"ws1\">-</span>voerd door<span class=\"_ _2\"></span> het plan te beginnen uitvoeren of door de be<span class=\"_ _0\"></span>langrijke k<span class=\"_ _0\"></span>enmerken erv<span class=\"_ _0\"></span>an mee te delen aan de betrokk<span class=\"_ _0\"></span>enen. V<span class=\"_ _2\"></span>oor<span class=\"_ _0\"></span> toekomstig<span class=\"_ _0\"></span>e exploitatieverlie<span class=\"_ _0\"></span>zen w<span class=\"_ _0\"></span>orden geen v<span class=\"_ _0\"></span>oorzieningen opg<span class=\"_ _0\"></span>enomen.50.<span class=\"_ _2\"></span>19.2 MilieuIndien er terr<span class=\"_ _0\"></span>einen vervuild zijn, d<span class=\"_ _0\"></span>an wor<span class=\"_ _0\"></span>dt er<span class=\"_ _2\"></span>, in overeens<span class=\"_ _0\"></span>temming met de gepubliceerde milieupolitie<span class=\"_ _0\"></span>k v<span class=\"_ _0\"></span>an de Groep en de van toep<span class=\"_ _0\"></span>assing zijnde wettelijk<span class=\"_ _0\"></span>e verplichtingen,<span class=\"_ _0\"></span> een voorziening v<span class=\"_ _0\"></span>oor bodemsanering aang<span class=\"_ _0\"></span>elegd.50.<span class=\"_ _2\"></span>19.3 OmzetgerelateerdOmzetger<span class=\"_ _0\"></span>elateerde <span class=\"_ _0\"></span>voorziening<span class=\"_ _0\"></span>en omv<span class=\"_ _0\"></span>atten voorname<span class=\"_ _0\"></span>lijk commissies op opbrengs<span class=\"_ _0\"></span>ten, v<span class=\"_ _0\"></span>oorzieningen v<span class=\"_ _0\"></span>oor gar<span class=\"_ _2\"></span>antiever<span class=\"ws1\">-</span>plichtingen en commerci\u00eb<span class=\"_ _0\"></span>le betwisting<span class=\"_ _0\"></span>en. Een v<span class=\"_ _0\"></span>oorziening voor<span class=\"_ _2\"></span> garantieverplichting<span class=\"_ _0\"></span>en gerela<span class=\"_ _0\"></span>teerd aan producten <span class=\"_ _0\"></span>wordt aangeleg<span class=\"_ _2\"></span>d op moment van opbrengstenerk<span class=\"_ _0\"></span>enning en re\ue617ecteert de v<span class=\"_ _0\"></span>erwachte v<span class=\"_ _0\"></span>ervangin<span class=\"_ _0\"></span>gskost v<span class=\"_ _0\"></span>oor de Groep<span class=\"_ _2\"></span>.50.<span class=\"_ _2\"></span>19.4 Verlieslatende contractenEen voorziening v<span class=\"_ _0\"></span>oor v<span class=\"_ _0\"></span>erlieslatende contra<span class=\"_ _0\"></span>cten wordt erk<span class=\"_ _0\"></span>end wanneer<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>de verwa<span class=\"_ _0\"></span>chte voordelen v<span class=\"_ _2\"></span>an een contract voor<span class=\"_ _0\"></span> de Groep lager<span class=\"_ _2\"></span> zijn dan de onvermijdbar<span class=\"_ _0\"></span>e kosten v<span class=\"_ _2\"></span>an het contract. De on<span class=\"_ _0\"></span>vermijdbar<span class=\"_ _0\"></span>e kosten v<span class=\"_ _2\"></span>an het contract zijn geb<span class=\"_ _0\"></span>aseerd op de incrementele k<span class=\"_ _0\"></span>osten voor<span class=\"_ _0\"></span> de uitvoering v<span class=\"_ _2\"></span>an de verplichting en een toewijzing v<span class=\"_ _2\"></span>an overige k<span class=\"_ _0\"></span>osten die direct toewijsb<span class=\"_ _0\"></span>aar zijn aan de uitvoering <span class=\"_ _0\"></span>van het contr<span class=\"_ _2\"></span>act. Prov<span class=\"_ _0\"></span>isies worden g<span class=\"_ _0\"></span>eboek<span class=\"_ _0\"></span>t voor<span class=\"_ _0\"></span> dreigende v<span class=\"_ _0\"></span>erliezen uit aank<span class=\"_ _2\"></span>oop- en verkoopcon<span class=\"ws1\">-</span>tracten ten belope v<span class=\"_ _2\"></span>an de verwachte verliez<span class=\"_ _0\"></span>en.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__163": {
   "value": "50.<span class=\"_ _2\"></span>19.2 MilieuIndien er terr<span class=\"_ _0\"></span>einen vervuild zijn, d<span class=\"_ _0\"></span>an wor<span class=\"_ _0\"></span>dt er<span class=\"_ _2\"></span>, in overeens<span class=\"_ _0\"></span>temming met de gepubliceerde milieupolitie<span class=\"_ _0\"></span>k v<span class=\"_ _0\"></span>an de Groep en de van toep<span class=\"_ _0\"></span>assing zijnde wettelijk<span class=\"_ _0\"></span>e verplichtingen,<span class=\"_ _0\"></span> een voorziening v<span class=\"_ _0\"></span>oor bodemsanering aang<span class=\"_ _0\"></span>elegd.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__165": {
   "value": "Overheids<span class=\"ws1\">-</span>subsidies zijn een typisch v<span class=\"_ _0\"></span>oorbeeld v<span class=\"_ _0\"></span>an uitgestelde o<span class=\"_ _0\"></span>verige bedrijfsopbr<span class=\"_ _0\"></span>engsten. Ze w<span class=\"_ _0\"></span>orden als bedrijfsopbr<span class=\"_ _0\"></span>engst in de winst- en v<span class=\"_ _0\"></span>erliesrekenin<span class=\"_ _0\"></span>g opgenomen zodr<span class=\"_ _0\"></span>a er r<span class=\"_ _0\"></span>edelijke z<span class=\"_ _0\"></span>ekerheid bes<span class=\"_ _0\"></span>taat dat zij zullen w<span class=\"_ _0\"></span>orden ontv<span class=\"_ _2\"></span>angen en dat de Groep zal voldoen of reeds <span class=\"_ _0\"></span>voldoet aan de daar<span class=\"_ _2\"></span>aan verbonden voorwa<span class=\"_ _0\"></span>arden. Subsidies ter<span class=\"_ _2\"></span> compensatie van door<span class=\"_ _0\"></span> de Groep ge<span class=\"ws1\">-</span>maakte k<span class=\"_ _2\"></span>osten worden in de wins<span class=\"_ _0\"></span>t- en verliesrek<span class=\"_ _2\"></span>ening opgenomen in dezelfde f<span class=\"_ _0\"></span>unctionele rapporteringslijn <span class=\"_ _0\"></span>waar<span class=\"_ _2\"></span> tevens de kosten w<span class=\"_ _0\"></span>orden gepr<span class=\"_ _0\"></span>esenteerd.<span class=\"_ _0\"></span> Zij wor<span class=\"_ _2\"></span>den systematisch aan de k<span class=\"_ _0\"></span>osten toegewe<span class=\"_ _0\"></span>zen w<span class=\"_ _0\"></span>aarop z<span class=\"_ _0\"></span>e betrekking hebben.<span class=\"_ _0\"></span> Subsi<span class=\"ws1\">-</span>dies, toege<span class=\"_ _0\"></span>kend voor<span class=\"_ _2\"></span> de aankoop of productie v<span class=\"_ _0\"></span>an activ<span class=\"_ _0\"></span>a (immateri\u00eble activ<span class=\"_ _2\"></span>a of materi\u00eble vas<span class=\"_ _0\"></span>te activa<span class=\"_ _0\"></span>), w<span class=\"_ _0\"></span>orden bij eerste op<span class=\"ws1\">-</span>name in de balans g<span class=\"_ _0\"></span>epresenteerd als uitg<span class=\"_ _0\"></span>estelde ov<span class=\"_ _0\"></span>erige bedrijfsopbrengs<span class=\"_ _0\"></span>ten en vervolgens in de w<span class=\"_ _0\"></span>inst- en verliesr<span class=\"_ _0\"></span>ekening opgenomen, g<span class=\"_ _0\"></span>espreid ov<span class=\"_ _0\"></span>er de g<span class=\"_ _0\"></span>ebruiksduur<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>an het actief.<span class=\"_ _0\"></span> Overheidssubsidies toeg<span class=\"_ _0\"></span>ekend v<span class=\"_ _0\"></span>oor toe<span class=\"_ _0\"></span>komstige k<span class=\"_ _2\"></span>osten worden verwerkt als uitg<span class=\"_ _0\"></span>estelde ov<span class=\"_ _0\"></span>erige verplichtin<span class=\"_ _0\"></span>gen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s9_notes__5__166": {
   "value": " NIEUWE ST<span class=\"_ _2\"></span>ANDAARDEN EN INTERPRET<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>TIES <span class=\"_ _2\"></span>VAN ST<span class=\"_ _2\"></span>ANDAARDEN GEPUBLICEERD<span class=\"_ _2\"></span>, NOG NIET <span class=\"_ _2\"></span>VAN KRACHT<span class=\"_ _0\"></span> PER EINDE BOEKJAAREen aantal reeds g<span class=\"_ _0\"></span>epubliceerde IFRS stand<span class=\"_ _0\"></span>aarden,<span class=\"_ _0\"></span> herzieningen aan IFR<span class=\"_ _0\"></span>S standaarden en nieu<span class=\"_ _0\"></span>we interpretaties <span class=\"_ _0\"></span>van IFRS standaar<span class=\"_ _0\"></span>den war<span class=\"_ _0\"></span>en nog niet v<span class=\"_ _0\"></span>an kracht per<span class=\"_ _2\"></span> 31 december 2022 en w<span class=\"_ _0\"></span>erden dus niet toeg<span class=\"_ _0\"></span>epast in de opstelling <span class=\"_ _0\"></span>van de g<span class=\"_ _0\"></span>econ<span class=\"ws1\">-</span>solideerde jaarr<span class=\"_ _0\"></span>ekening<span class=\"_ _2\"></span>. De Groep zal deze stand<span class=\"_ _0\"></span>aarden toepas<span class=\"_ _0\"></span>sen nadat de<span class=\"_ _0\"></span>ze zijn goedg<span class=\"_ _0\"></span>ekeur<span class=\"_ _0\"></span>d voor<span class=\"_ _0\"></span> gebruik<span class=\"_ _0\"></span> in de Europese Unie<span class=\"_ _0\"></span>. Het betreft: <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5\">Aanpassing<span class=\"_ _0\"></span>en aan IFRS 1<span class=\"_ _0\"></span>6<span class=\"ff64\"> Leaseverplicht<span class=\"_ _0\"></span>ingen: leasev<span class=\"_ _0\"></span>erplicht<span class=\"_ _0\"></span>ing in een sale- en leaseback<span class=\"_ _0\"></span>-transact<span class=\"_ _0\"></span>ie</span></span></span>In september 20<span class=\"_ _2\"></span>22 publiceerde de IASB aanpassing<span class=\"_ _0\"></span>en aan IFRS 16 <span class=\"ff11 ws1\">Leasev<span class=\"_ _0\"></span>erplichtin<span class=\"_ _0\"></span>gen <span class=\"ff1 ws6e\">betre\ue618ende de behandeling v<span class=\"_ _2\"></span>an de </span></span>leaseverplichtin<span class=\"_ _0\"></span>g in een sale- en leaseba<span class=\"_ _0\"></span>ck<span class=\"_ _0\"></span>-transa<span class=\"_ _0\"></span>ctie.<span class=\"_ _0\"></span> Deze a<span class=\"_ _0\"></span>anpassingen zijn <span class=\"_ _0\"></span>van toep<span class=\"_ _0\"></span>assing op jaarperioden die aan<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an<span class=\"ws1\">-</span>gen op 1 januari 20<span class=\"_ _2\"></span>24. Eerdere toep<span class=\"_ _0\"></span>assing is toegela<span class=\"_ _0\"></span>ten. De aanpassing a<span class=\"_ _0\"></span>an IFRS 16 bepaalt de v<span class=\"_ _0\"></span>ereisten die de v<span class=\"_ _0\"></span>erkoper<span class=\"_ _0\"></span> en leasingnemer<span class=\"_ _2\"></span> in acht dienen te nemen bij de bepa<span class=\"ws1\">-</span>ling v<span class=\"_ _0\"></span>an de leaseverplichtin<span class=\"_ _0\"></span>g in een sale- en leaseb<span class=\"_ _0\"></span>ack<span class=\"_ _2\"></span>-transactie zodat de v<span class=\"_ _0\"></span>erkoper/le<span class=\"_ _2\"></span>asingnemer geen wins<span class=\"_ _0\"></span>ten of ver<span class=\"ws1\">-</span>liezen zal erk<span class=\"_ _0\"></span>ennen met betrekking tot het g<span class=\"_ _0\"></span>ebruiksr<span class=\"_ _0\"></span>echt dat behouden blijft.<span class=\"_ _0\"></span> Een sale- en lease<span class=\"_ _0\"></span>back<span class=\"_ _2\"></span>-transactie omv<span class=\"_ _2\"></span>at <span class=\"_ _ab\"></span><span class=\"ws1\"> </span>de over<span class=\"_ _0\"></span>dracht <span class=\"_ _0\"></span>van een a<span class=\"_ _0\"></span>ctief door een onderneming (v<span class=\"_ _0\"></span>erkoper/le<span class=\"_ _2\"></span>asingnemer) aan een andere vennootschap (k<span class=\"_ _2\"></span>oper/leasingg<span class=\"_ _0\"></span>ever) en het terug le<span class=\"_ _0\"></span>asen v<span class=\"_ _0\"></span>an hetzelfde a<span class=\"_ _0\"></span>ctief door de verk<span class=\"_ _2\"></span>oper/leasingnemer<span class=\"_ _2\"></span>. Deze a<span class=\"_ _0\"></span>anpassing is bedoeld om de vereisten <span class=\"_ _0\"></span>voor der<span class=\"_ _0\"></span>gelijk<span class=\"_ _0\"></span>e transacties te v<span class=\"_ _0\"></span>erbeteren in IFRS 16<span class=\"_ _0\"></span>. Het v<span class=\"_ _0\"></span>erandert niets aan de boekhoudk<span class=\"_ _2\"></span>undige verwerking v<span class=\"_ _0\"></span>an leaseov<span class=\"_ _0\"></span>ereenkoms<span class=\"_ _0\"></span>ten die niet gerel<span class=\"_ _0\"></span>ateerd zijn aan een sale- en le<span class=\"_ _0\"></span>aseback<span class=\"_ _2\"></span>-overeenk<span class=\"_ _2\"></span>omst.   Deze aanp<span class=\"_ _0\"></span>assing wer<span class=\"_ _2\"></span>d bekrachtigd door<span class=\"_ _2\"></span> de Europese Unie in januari 20<span class=\"_ _0\"></span>23. De toepas<span class=\"_ _0\"></span>sing v<span class=\"_ _0\"></span>an deze aanp<span class=\"_ _0\"></span>assing zal geen materieel impa<span class=\"_ _0\"></span>ct hebben op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 ws4a\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 1 <span class=\"ff64\">Pr<span class=\"_ _0\"></span>esentatie v<span class=\"_ _0\"></span>an \ue61fnanci\u00eble staten: C<span class=\"_ _0\"></span>lassi\ue61fcat<span class=\"_ _0\"></span>ie van verp<span class=\"_ _0\"></span>lichtin<span class=\"_ _0\"></span>gen als langlopend o<span class=\"_ _0\"></span>f als kort<span class=\"ws1\">-</span></span></span></span>lopend, <span class=\"ff5\">en uit<span class=\"_ _0\"></span>stel v<span class=\"_ _2\"></span>an e\ue60bectieve datum</span>In januari 20<span class=\"_ _0\"></span>20 publiceerde de IASB aanp<span class=\"_ _0\"></span>assingen aan IAS 1 met betr<span class=\"_ _0\"></span>ekking tot de classi\ue616catie <span class=\"_ _0\"></span>van v<span class=\"_ _0\"></span>erplichtingen.<span class=\"_ _0\"></span> Deze aanpassing<span class=\"_ _0\"></span>en zijn v<span class=\"_ _0\"></span>an toepassing op ja<span class=\"_ _0\"></span>arperioden die aanv<span class=\"_ _2\"></span>angen op of na 1 januari 2022 en dienen r<span class=\"_ _0\"></span>etroactief toeg<span class=\"_ _0\"></span>epast te worden.<span class=\"_ _2\"></span> De aanpassingen aan <span class=\"ff11 ws52\">Cl<span class=\"_ _0\"></span>assi\ue61ecat<span class=\"_ _2\"></span>ie van verplicht<span class=\"_ _0\"></span>ingen al<span class=\"_ _0\"></span>s langlopend o<span class=\"_ _0\"></span>f als kortlopend<span class=\"ff1 wse0\"> (IAS 1 a<span class=\"_ _0\"></span>anpassingen<span class=\"_ _0\"></span>) hebben </span></span>enkel betr<span class=\"_ _0\"></span>ekking op de presentatie v<span class=\"_ _2\"></span>an verplichtingen in de bal<span class=\"_ _0\"></span>ans en niet op het bedrag noch op het tijds<span class=\"_ _0\"></span>tip van erk<span class=\"_ _2\"></span>enning van een a<span class=\"_ _0\"></span>ctiva,<span class=\"_ _0\"></span> verplichting<span class=\"_ _0\"></span>, ink<span class=\"_ _0\"></span>omsten of kosten noch op de toelichtin<span class=\"_ _0\"></span>gen omtrent de<span class=\"_ _0\"></span>ze items. Een onderneming classi\ue616ceert v<span class=\"_ _0\"></span>erplichtingen als lang<span class=\"_ _0\"></span>lopend indien deze het r<span class=\"_ _0\"></span>echt heeft om de terugbetaling ervan uit te stellen tot 12 maanden na r<span class=\"_ _2\"></span>apporteringsdatum. De aanpas<span class=\"_ _0\"></span>singen aan de standa<span class=\"_ _0\"></span>ard speci\ue616ceren da<span class=\"_ _0\"></span>t de classi\ue616catie v<span class=\"_ _2\"></span>an verplichtingen als l<span class=\"_ _0\"></span>anglopend of als kortlopend ge<span class=\"_ _0\"></span>baseerd dient te zijn op r<span class=\"_ _0\"></span>echten die reeds bestonden op b<span class=\"_ _0\"></span>alansdatum. Ze verduide<span class=\"_ _0\"></span>lijken tevens da<span class=\"_ _0\"></span>t de classi\ue616catie lossta<span class=\"_ _0\"></span>at v<span class=\"_ _0\"></span>an het feit of dat de entiteit de intentie heeft om al dan niet ge<span class=\"_ _0\"></span>bruik te maken om de terugbetalin<span class=\"_ _0\"></span>g uit te stellen. De IASB heeft ver<span class=\"_ _0\"></span>dere aanpas<span class=\"_ _0\"></span>singen aan IAS 1 v<span class=\"_ _0\"></span>oorgesteld ev<span class=\"_ _0\"></span>enals een uitstel v<span class=\"_ _2\"></span>an e\ue618ectieve datum naar<span class=\"_ _0\"></span> perioden die aan<span class=\"ws1\">-</span>van<span class=\"_ _0\"></span>gen niet later<span class=\"_ _0\"></span> dan 1 januari 20<span class=\"_ _2\"></span>24. Deze aanpas<span class=\"_ _0\"></span>singen wer<span class=\"_ _2\"></span>den nog niet bekrachtigd door<span class=\"_ _2\"></span> de Europese Unie.<span class=\"_ _2\"></span> De toepassing van de<span class=\"_ _0\"></span>ze aanpas<span class=\"_ _0\"></span>singen zal geen m<span class=\"_ _0\"></span>aterieel impact hebben op de g<span class=\"_ _0\"></span>econsolideerde \ue616nanci\u00eble s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 1: <span class=\"ff64\">Langlopende v<span class=\"_ _0\"></span>erplicht<span class=\"_ _0\"></span>ingen met cov<span class=\"_ _0\"></span>enanten</span></span></span>In oktober<span class=\"_ _0\"></span> 2022 publiceer<span class=\"_ _2\"></span>de de IASB een aanpassing op IAS 1 <span class=\"ff11 ws28\">Langlopend<span class=\"_ _0\"></span>e verplicht<span class=\"_ _2\"></span>ingen met covenant<span class=\"_ _0\"></span>en<span class=\"ff1 ws71\">, toepasb<span class=\"_ _0\"></span>aar op </span></span>jaarperioden die aan<span class=\"_ _0\"></span>vang<span class=\"_ _0\"></span>en op of na 1 januari 20<span class=\"_ _0\"></span>24. Eer<span class=\"_ _0\"></span>dere toepassin<span class=\"_ _0\"></span>g is toegelaten.<span class=\"_ _0\"></span> De aanpassing<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span>duidelijken op w<span class=\"_ _0\"></span>elke b<span class=\"_ _0\"></span>asis een entiteit de classi\ue616catie v<span class=\"_ _2\"></span>an schuld en andere \ue616nanci\u00eble verplichtingen tussen kortlopend of lang<span class=\"_ _0\"></span>lopend maakt in bep<span class=\"_ _0\"></span>aalde omstandigheden.<span class=\"_ _0\"></span> De aanpassing<span class=\"_ _0\"></span>en v<span class=\"_ _0\"></span>an 2022 s<span class=\"_ _0\"></span>tipuleren dat enk<span class=\"_ _0\"></span>el co<span class=\"ws1\">-</span>venanten w<span class=\"_ _2\"></span>aar een entiteit dient aan te voldoen op r<span class=\"_ _2\"></span>apporteringsdatum kunnen bepalen of een v<span class=\"_ _0\"></span>erplichting kan geclas<span class=\"ws1\">-</span>si\ue616ceerd w<span class=\"_ _0\"></span>orden als kortlopend of als lan<span class=\"_ _0\"></span>glopend. De aanp<span class=\"_ _0\"></span>assingen v<span class=\"_ _2\"></span>an 2022, in teg<span class=\"_ _0\"></span>enstelling tot de v<span class=\"_ _0\"></span>oorstellen v<span class=\"_ _0\"></span>an in de \u2018Exposur<span class=\"_ _0\"></span>e Draft<span class=\"_ _0\"></span>\u2019 v<span class=\"_ _2\"></span>an 2021, stipuler<span class=\"_ _0\"></span>en dat de verplichtin<span class=\"_ _0\"></span>gen, die op b<span class=\"_ _0\"></span>asis van het al d<span class=\"_ _0\"></span>an niet voldoen aan toek<span class=\"_ _2\"></span>omstige covenanten,<span class=\"_ _2\"></span> eventueel met 12 maanden uitgesteld z<span class=\"_ _0\"></span>ouden kunnen w<span class=\"_ _0\"></span>orden,<span class=\"_ _0\"></span> niet als langlopend dienen gepr<span class=\"_ _0\"></span>esenteerd te worden.<span class=\"_ _2\"></span> De aanpassingen v<span class=\"_ _0\"></span>an 202<span class=\"_ _0\"></span>2 vereisen w<span class=\"_ _0\"></span>el dat de entiteiten inform<span class=\"_ _0\"></span>atie aangaande de<span class=\"_ _0\"></span>ze coven<span class=\"_ _0\"></span>anten en desbetre\ue618en<span class=\"ws1\">-</span>de verplichting<span class=\"_ _0\"></span>en dienen toe te lichten. Deze aanp<span class=\"_ _0\"></span>assingen w<span class=\"_ _0\"></span>erden nog niet bekr<span class=\"_ _2\"></span>achtigd door de Eur<span class=\"_ _0\"></span>opese Unie<span class=\"_ _0\"></span>. De Groep zal z<span class=\"_ _0\"></span>e toepassen na bekr<span class=\"_ _2\"></span>achtiging. De toepassing v<span class=\"_ _2\"></span>an deze aanpassin<span class=\"_ _0\"></span>gen zullen geen ma<span class=\"_ _0\"></span>terieel impact hebben op de g<span class=\"_ _0\"></span>econsolideerde staten <span class=\"_ _0\"></span>van de Gr<span class=\"_ _0\"></span>oep.<span class=\"_ _0\"></span>  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 ws10\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 1 <span class=\"ff64 ws75\">Pr<span class=\"_ _0\"></span>esentatie v<span class=\"_ _0\"></span>an Financi\u00eble Staten<span class=\"ff5 ws10\"> en IFR<span class=\"_ _0\"></span>S <span class=\"ff64 ws75\">\u2018Pr<span class=\"_ _0\"></span>actice st<span class=\"_ _0\"></span>atement 2<span class=\"ff5 ws1\">\u2019</span><span class=\"ws2d\">: T<span class=\"_ _1\"></span>oelichting v<span class=\"_ _0\"></span>an waard<span class=\"_ _0\"></span>e<span class=\"ws1\">-</span></span></span></span></span></span></span>ringsr<span class=\"_ _0\"></span>egels uit<span class=\"_ _0\"></span>gegev<span class=\"_ _0\"></span>en op 12 februari 2<span class=\"_ _0\"></span>021Deze aanp<span class=\"_ _0\"></span>assingen bev<span class=\"_ _2\"></span>atten kleinere aanpassing<span class=\"_ _0\"></span>en om de toelichtingen v<span class=\"_ _2\"></span>an waar<span class=\"_ _0\"></span>deringsregels te <span class=\"_ _0\"></span>verbeteren zod<span class=\"_ _0\"></span>at deze meer bruikb<span class=\"_ _0\"></span>are informatie bev<span class=\"_ _2\"></span>atten voor in<span class=\"_ _2\"></span>vesteerders en gebruik<span class=\"_ _0\"></span>ers v<span class=\"_ _0\"></span>an de \ue616nanci\u00eble staten.<span class=\"_ _0\"></span> De aanpassin<span class=\"_ _0\"></span>gen ver<span class=\"_ _0\"></span>eisen dat ondernemingen hun be<span class=\"_ _0\"></span>langrijkste v<span class=\"_ _2\"></span>an toepassing zijnde w<span class=\"_ _0\"></span>aarderingsr<span class=\"_ _0\"></span>egels toelichten eer<span class=\"_ _2\"></span>der dan meer algemene <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>ar<span class=\"ws1\">-</span>deringsrege<span class=\"_ _0\"></span>ls. De aanpas<span class=\"_ _0\"></span>singen v<span class=\"_ _0\"></span>ervat in<span class=\"ff11 ws27\"> \u2018P<span class=\"_ _2\"></span>ractice s<span class=\"_ _0\"></span>tatement 2<span class=\"_ _2\"></span>\u2019 <span class=\"ff1 ws76\">bevat richtlijnen o<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span> hoe het concept van m<span class=\"_ _0\"></span>aterialiteit kan </span></span>toegepast w<span class=\"_ _0\"></span>orden w<span class=\"_ _2\"></span>anneer het gaat over<span class=\"_ _0\"></span> wa<span class=\"_ _0\"></span>arderingsr<span class=\"_ _0\"></span>egels. De aanpassing<span class=\"_ _0\"></span>en zijn v<span class=\"_ _0\"></span>an toepassing v<span class=\"_ _0\"></span>oor ja<span class=\"_ _0\"></span>arperioden die aanv<span class=\"_ _2\"></span>angen op of na 1 januari 202<span class=\"_ _0\"></span>3 wa<span class=\"_ _0\"></span>arbij eerdere toep<span class=\"_ _0\"></span>assing toegelaten is.<span class=\"_ _2\"></span> Deze aanpassing<span class=\"_ _0\"></span>en werden be<span class=\"_ _0\"></span>krachtig<span class=\"_ _0\"></span>d door de E<span class=\"_ _0\"></span>uropese Unie<span class=\"_ _2\"></span>. De toepassing v<span class=\"_ _2\"></span>an deze aanpassing<span class=\"_ _0\"></span>en zal geen materieel e\ue618<span class=\"_ _0\"></span>ect hebben op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 wsce\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 8 <span class=\"ff64\">W<span class=\"_ _2\"></span>aarderings<span class=\"_ _0\"></span>regels<span class=\"_ _0\"></span>, V<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>anderingen aan boekhoudk<span class=\"_ _2\"></span>undige inschattingen en f<span class=\"_ _2\"></span>outen: De\ue61fnitie </span></span></span>van boekhoudk<span class=\"_ _2\"></span>undige beoordel<span class=\"_ _0\"></span>ingenIn februari 20<span class=\"_ _2\"></span>21 heeft de IASB een aanpassingen aan IAS 8 g<span class=\"_ _0\"></span>epubliceerd om te ver<span class=\"_ _2\"></span>duidelijken hoe de ondernemingen een verschil dienen te mak<span class=\"_ _0\"></span>en tussen ver<span class=\"_ _0\"></span>anderingen in w<span class=\"_ _2\"></span>aarderingsrege<span class=\"_ _0\"></span>ls en ver<span class=\"_ _0\"></span>anderingen aan boekhoudk<span class=\"_ _2\"></span>undige inschat<span class=\"ws1\">-</span>tingen.<span class=\"_ _0\"></span> Dit verschil is belangrijk<span class=\"_ _0\"></span> daar<span class=\"_ _0\"></span> ver<span class=\"_ _0\"></span>anderingen aan boekhoudk<span class=\"_ _2\"></span>undige inschattingen prospectief toeg<span class=\"_ _0\"></span>epast dienen te worden op toe<span class=\"_ _0\"></span>komstige tr<span class=\"_ _2\"></span>ansacties en andere toekomstig<span class=\"_ _0\"></span>e gebeurtenissen terwijl v<span class=\"_ _0\"></span>erandering<span class=\"_ _0\"></span>en aan w<span class=\"_ _0\"></span>aarderingsr<span class=\"_ _0\"></span>egels in het algemeen retr<span class=\"_ _0\"></span>ospectief dienen toegepast te w<span class=\"_ _0\"></span>orden op v<span class=\"_ _0\"></span>oorbije transacties en ander<span class=\"_ _0\"></span>e voorbije gebeurtenis<span class=\"_ _0\"></span>sen. De aanpassing<span class=\"_ _0\"></span>en zijn v<span class=\"_ _0\"></span>an toepassing v<span class=\"_ _0\"></span>oor ja<span class=\"_ _0\"></span>arperioden die aanv<span class=\"_ _2\"></span>angen op of na 1 januari 202<span class=\"_ _0\"></span>3 wa<span class=\"_ _0\"></span>arbij eerdere toep<span class=\"_ _0\"></span>assing toegelaten is.<span class=\"_ _2\"></span> Deze aanpassing<span class=\"_ _0\"></span>en werden be<span class=\"_ _0\"></span>krachtig<span class=\"_ _0\"></span>d door de E<span class=\"_ _0\"></span>uropese Unie<span class=\"_ _2\"></span>. De toepassing v<span class=\"_ _2\"></span>an deze aanpassing<span class=\"_ _0\"></span>en zal geen materieel e\ue618<span class=\"_ _0\"></span>ect hebben op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>.  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 wsc1\">Aanpassing<span class=\"_ _0\"></span>en aan IAS 12 <span class=\"ff64 wsf\">W<span class=\"_ _0\"></span>instbelast<span class=\"_ _0\"></span>ingen: Ui<span class=\"_ _0\"></span>tges<span class=\"_ _0\"></span>telde belast<span class=\"_ _0\"></span>ingen met betr<span class=\"_ _0\"></span>ekkin<span class=\"_ _0\"></span>g tot acti<span class=\"_ _2\"></span>va en verplicht<span class=\"_ _0\"></span>ingen af<span class=\"_ _0\"></span><span class=\"ws1\">-</span></span></span></span>komst<span class=\"_ _0\"></span>ig uit een bepaal<span class=\"_ _0\"></span>de transact<span class=\"_ _0\"></span>ieIn mei 2021 publiceer<span class=\"_ _0\"></span>de de IASB aanpassing<span class=\"_ _0\"></span>en aan IAS 12 die ver<span class=\"_ _2\"></span>duidelijken hoe ondernemingen uitgestelde be<span class=\"_ _0\"></span>lastingen dienen te boeken op bep<span class=\"_ _0\"></span>aalde transacties z<span class=\"_ _0\"></span>oals le<span class=\"_ _0\"></span>aseovereenk<span class=\"_ _2\"></span>omsten en ontmantelingsvoorzienin<span class=\"_ _0\"></span>gen. IAS 12 <span class=\"ff11 ws1\">W<span class=\"_ _0\"></span>instbelas-</span>tingen<span class=\"ff1 ls1 ws20\"> bepaalt hoe een onderneming winstbelas<span class=\"_ _0\"></span>tingen, inclusief uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gen die te betalen of terug te vor<span class=\"_ _0\"></span>deren </span>belasting<span class=\"_ _0\"></span>en in de toekomst om<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>atten, dient te bepalen.<span class=\"_ _2\"></span> In bepaalde omstandigheden zijn ondernemingen v<span class=\"_ _0\"></span>rijgesteld v<span class=\"_ _2\"></span>an belasting<span class=\"_ _0\"></span>en op de eerste erkenning <span class=\"_ _0\"></span>van activ<span class=\"_ _2\"></span>a en verplichtingen.<span class=\"_ _0\"></span> V<span class=\"_ _2\"></span>oorheen was er<span class=\"_ _2\"></span> een onduidelijkheid of deze vrijstellin<span class=\"_ _0\"></span>g tevens v<span class=\"_ _2\"></span>an toepassing was op le<span class=\"_ _0\"></span>aseover<span class=\"_ _0\"></span>eenkomsten en ontmante<span class=\"_ _0\"></span>lingsvoor<span class=\"_ _0\"></span>zieningen \u2013 tr<span class=\"_ _0\"></span>ansacties w<span class=\"_ _0\"></span>aarvoor ondernemin<span class=\"ws1\">-</span>gen zo<span class=\"_ _0\"></span>wel een activ<span class=\"_ _2\"></span>a als een verplichting boeken.<span class=\"_ _0\"></span> De aanpassing<span class=\"_ _0\"></span>en ver<span class=\"_ _0\"></span>duidelijken dat de <span class=\"_ _0\"></span>vrijstelling niet v<span class=\"_ _2\"></span>an toepassing is en dat ondernemingen uitg<span class=\"_ _0\"></span>estelde belastin<span class=\"_ _0\"></span>gen dienen te erkennen op der<span class=\"_ _0\"></span>gelijke tr<span class=\"_ _2\"></span>ansacties. Het doel v<span class=\"_ _0\"></span>an de aanpassing<span class=\"_ _0\"></span>en is om de diversiteit in de r<span class=\"_ _0\"></span>apportering v<span class=\"_ _0\"></span>an uitgestelde bel<span class=\"_ _0\"></span>astingen op le<span class=\"_ _0\"></span>aseovereenk<span class=\"_ _2\"></span>omsten en ontmantelingsvoorzienin<span class=\"ws1\">-</span>gen te verminderen.<span class=\"_ _2\"></span> De aanpassing<span class=\"_ _0\"></span>en zijn v<span class=\"_ _0\"></span>an toepassing v<span class=\"_ _0\"></span>oor ja<span class=\"_ _0\"></span>arperioden die aanv<span class=\"_ _2\"></span>angen op of na 1 januari 202<span class=\"_ _0\"></span>3 wa<span class=\"_ _0\"></span>arbij eerdere toep<span class=\"_ _0\"></span>assing toegelaten is.<span class=\"_ _2\"></span> Deze aanpassing<span class=\"_ _0\"></span>en werden be<span class=\"_ _0\"></span>krachtig<span class=\"_ _0\"></span>d door de E<span class=\"_ _0\"></span>uropese Unie<span class=\"_ _2\"></span>. De toepassing v<span class=\"_ _2\"></span>an deze aanpassing<span class=\"_ _0\"></span>en zal geen materieel e\ue618<span class=\"_ _0\"></span>ect hebben op de geconsolideerde s<span class=\"_ _0\"></span>taten v<span class=\"_ _0\"></span>an de Groep<span class=\"_ _0\"></span>. V<span class=\"_ _2\"></span>olgende ver<span class=\"_ _0\"></span>anderingen w<span class=\"_ _0\"></span>erden niet ver<span class=\"_ _2\"></span>der toegelicht en wor<span class=\"_ _2\"></span>den niet verwacht een materi\u00eble imp<span class=\"_ _0\"></span>act te hebben op de geconsolideerd \ue616n<span class=\"_ _0\"></span>anci\u00eble staten. Het betr<span class=\"_ _0\"></span>eft:  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff64 ws3d\">IFRS 17 V<span class=\"_ _2\"></span>erz<span class=\"_ _0\"></span>ekering<span class=\"_ _0\"></span>scontracten<span class=\"ff1 ws3b\"> (g<span class=\"_ _0\"></span>epubliceerd op 18 mei 201<span class=\"_ _0\"></span>7); inclusief aanpassing<span class=\"_ _0\"></span>en aan IFRS 1<span class=\"_ _0\"></span>7 (gepubliceerd op 25 </span></span></span>juni 2020) be<span class=\"_ _0\"></span>krachtig<span class=\"_ _0\"></span>d door de E<span class=\"_ _0\"></span>uropese Unie en v<span class=\"_ _2\"></span>an toepassing op jaarperioden die aan<span class=\"_ _0\"></span>vang<span class=\"_ _0\"></span>en op of na 1 januari 20<span class=\"_ _0\"></span>23;  <span class=\"_ _25\"></span><span class=\"ff7\">\u00b7<span class=\"_ _7a\"> </span><span class=\"ff5 ws3a\">Aanpassing<span class=\"_ _0\"></span>en aan<span class=\"ff64 ws9b\"> IFR<span class=\"_ _0\"></span>S 17 V<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>zekerin<span class=\"_ _0\"></span>gscontract<span class=\"_ _0\"></span>en<span class=\"ff1 wse\">: initi\u00eble toepassing v<span class=\"_ _2\"></span>an IFRS 17 en IFRS 9 V<span class=\"_ _2\"></span>erg<span class=\"_ _0\"></span>elijkende informa<span class=\"_ _0\"></span>tie </span></span></span></span>(gepubliceerd op 9 december<span class=\"_ _2\"></span> 2021) \u2013 bekr<span class=\"_ _0\"></span>achtigd en v<span class=\"_ _2\"></span>an toepassing op jaarperioden die beginnen op of na 1 januari 20<span class=\"_ _0\"></span>23. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f87669": {
   "value": "Septestraat 27, B-2640 Mortsel, Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "nl",
    "entity": "scheme:549300IHBDUTUNQJJB79",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}